Ruths Hospitality (RUTH) 10-K 24 Feb 22 2021 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 26, 2021	Feb. 03, 2022	Jun. 27, 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	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	Yes
Entity Public Float			$ 813,506,300
Document Type	10-K
Document Period End Date	Dec. 26, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Amendment Flag	false
Title of 12(b) Security	Common stock, par value $0.01 per share
Security Exchange Name	NASDAQ
Entity File Number	000-51485
Entity Incorporation, State or Country Code	DE
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 Annual Report	true
Document Transition Report	false
Documents Incorporated by Reference [Text Block]	The information required by Part III of Annual Report on Form 10-K, to the extent not set forth herein, is incorporated herein by reference to the registrant’s Proxy Statement for the 2022 Annual Meeting of Stockholders, to be filed with the Securities and Exchange Commission pursuant to Regulation 14A not later than 120 days after the close of the registrant’s fiscal year.
ICFR Auditor Attestation Flag	true
Auditor Name	KPMG LLC
Auditor Location	Orlando, FL
Auditor Firm ID	185
Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		33,575,337
Unvested Restricted Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		738,269

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 26, 2021	Dec. 27, 2020
Current assets:
Cash and cash equivalents	$ 92,133	$ 95,402
Accounts receivable, less allowance for doubtful accounts 2021 - $106; 2020 - $322	41,588	24,309
Inventory	8,554	6,930
Prepaid expenses and other	3,919	3,653
Total current assets	146,194	130,294
Property and equipment, net of accumulated depreciation 2021 - $195,853; 2020 - $177,277	121,706	119,887
Operating lease right of use assets	173,754	188,386
Goodwill	45,549	45,549
Intangible assets, net of accumulated amortization	47,229
Deferred income taxes		8,616
Other assets	1,547	1,344
Total assets	535,979	542,674
Current liabilities:
Accounts payable	11,685	4,101
Accrued payroll	17,097	15,344
Accrued expenses	12,924	6,449
Deferred revenue	69,029	59,030
Current operating lease liabilities	17,006	20,854
Other current liabilities	7,674	2,543
Total current liabilities	135,415	108,321
Long-term debt	70,000	115,000
Operating lease liabilities	192,666	209,654
Unearned franchise fees	2,219	2,186
Deferred income taxes	399
Other liabilities	69	69
Total liabilities	400,768	435,230
Commitments and contingencies (Note 11)
Shareholders' equity:
Common stock, par value $.01 per share; 100,000,000 shares authorized, 33,575,337 shares issued and outstanding at December 26, 2021, 34,256,921 shares issued and outstanding at December 27, 2020	336	343
Additional paid-in capital	68,923	83,424
Retained earnings	65,952	23,677
Treasury stock, at cost; 71,950 shares at December 26, 2021 and December 27, 2020
Total shareholders' equity	135,211	107,444
Total liabilities and shareholders' equity	535,979	542,674
Franchise Rights [Member]
Current assets:
Intangible assets, net of accumulated amortization	42,239	44,484
Other Intangible Assets [Member]
Current assets:
Intangible assets, net of accumulated amortization	$ 4,990	$ 4,114

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 26, 2021	Dec. 27, 2020
Allowance for doubtful accounts	$ 106	$ 322
Property and equipment, accumulated depreciation	195,853	$ 177,277
Finite-lived intangible assets, accumulated amortization	$ 10,477
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)	33,575,337	34,256,921
Common stock, shares outstanding (in shares)	33,575,337	34,256,921
Treasury stock, shares (in shares)	71,950	71,950
Franchise Rights [Member]
Finite-lived intangible assets, accumulated amortization	$ 8,779	$ 6,534
Other Intangible Assets [Member]
Finite-lived intangible assets, accumulated amortization	$ 1,698	$ 1,569

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Revenues:
Revenues	$ 429,123	$ 277,748	$ 468,026
Costs and expenses:
Marketing and advertising	13,464	6,859	15,432
General and administrative costs	32,531	33,248	34,643
Depreciation and amortization expenses	20,487	21,964	21,354
Pre-opening costs	1,894	1,633	1,824
Loss (gain) on lease modifications	1,058	(206)
Loss on impairment	1,854	16,548
Total costs and expenses	379,409	306,297	415,565
Operating income (loss)	49,714	(28,549)	52,461
Other income (expense):
Interest expense, net	(3,478)	(4,681)	(2,197)
Other	102	26	115
Income (loss) from continuing operations before income tax expense	46,338	(33,204)	50,379
Income tax expense (benefit)	4,063	(7,910)	8,173
Net income (loss)	$ 42,275	$ (25,294)	$ 42,206
Basic earnings (loss) per common share	$ 1.23	$ (0.80)	$ 1.46
Diluted earnings (loss) per common share	$ 1.23	$ (0.80)	$ 1.44
Shares used in computing earnings (loss) per common share:
Basic (in shares)	34,255,966	31,683,920	28,998,382
Diluted (in shares)	34,468,198	31,683,920	29,376,980
Cash dividends declared per common share		$ 0.15	$ 0.52
Restaurant Sales [Member]
Revenues:
Revenues	$ 402,015	$ 260,763	$ 441,361
Franchise Income [Member]
Revenues:
Revenues	18,533	11,737	17,879
Other Operating Income [Member]
Revenues:
Revenues	8,575	5,248	8,786
Food and Beverage [Member]
Costs and expenses:
Cost of goods sold	128,450	75,831	127,597
Restaurant Operating Expenses [Member]
Costs and expenses:
Cost of goods sold	$ 179,671	$ 150,420	$ 214,715

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Cumulative Effect, Period of Adoption, AdjustmentRevision of Prior Period, Adjustment [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Retained Earnings [Member]Cumulative Effect, Period of Adoption, AdjustmentRevision of Prior Period, Adjustment [Member]	Treasury Stock [Member]
Balance at Dec. 30, 2018	$ 90,132		$ 293	$ 61,819	$ 28,020
Balance (in shares) at Dec. 30, 2018			29,269				72
Net income (loss)	42,206				42,206
Cash dividends	(15,566)				(15,566)
Repurchase of common stock	(25,818)		$ (12)	(25,806)
Repurchase of common stock (in shares)			(1,149)
Shares issued under stock compensation plan net of shares withheld for tax effects	(3,704)		$ 3	(3,707)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)			299
Stock-based compensation	8,157			8,157
Cumulative effect of a change in accounting principle at Dec. 29, 2019		$ (1,261)				$ (1,261)
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)	(25,294)				(25,294)
Stock issuance	49,558		$ 65	49,493
Stock issuance (in shares)			6,455
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	(1,573)		$ 3	(1,576)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)			285
Stock-based compensation	8,261			8,261
Cumulative effect of a change in accounting principle at Dec. 27, 2020	23,677
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)	42,275				42,275
Repurchase of common stock	(16,586)		$ (9)	(16,577)
Repurchase of common stock (in shares)			(888)
Shares issued under stock compensation plan net of shares withheld for tax effects	(2,811)		$ 2	(2,813)
Shares issued under stock compensation plan net of shares withheld for tax effects (in shares)			205
Stock-based compensation	4,888			4,888
Cumulative effect of a change in accounting principle at Dec. 26, 2021	65,952
Balance at Dec. 26, 2021	$ 135,211		$ 336	$ 68,923	$ 65,952
Balance (in shares) at Dec. 26, 2021			33,575				72

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Cash flows from operating activities:
Net income (loss)	$ 42,275	$ (25,294)	$ 42,206
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	20,487	21,964	21,354
Deferred income taxes	9,015	(3,688)	837
Non-cash interest expense	386	346	86
Loss on impairment	1,854	16,548
Stock-based compensation expense	4,888	8,261	8,157
Changes in operating assets and liabilities:
Accounts receivable	(18,471)	1,939	343
Inventories	(1,713)	1,983	(52)
Prepaid expenses and other	(265)	(603)	(417)
Other assets	22	(25)	(150)
Accounts payable and accrued expenses	15,076	(13,340)	(2,624)
Deferred revenue	9,999	6,174	3,761
Operating lease liabilities and assets	(5,782)	5,530	608
Other liabilities	3,620	290	(1,199)
Net cash provided by operating activities	81,391	20,085	72,910
Cash flows from investing activities:
Acquisition of property and equipment	(19,651)	(10,620)	(31,668)
Acquisition of franchise restaurant, net of cash acquired			(18,613)
Net cash used in investing activities	(19,651)	(10,620)	(50,281)
Cash flows from financing activities:
Principal borrowings on long-term debt		85,000	54,000
Principal repayments on long-term debt	(45,000)	(34,000)	(31,000)
Principal borrowings from the CARES Act loan		20,000
Principal repayments on the CARES Act loan		(20,000)
Repurchase of common stock	(16,586)	(13,226)	(25,818)
Net proceeds from the sale of common stock		49,558
Cash dividend payments		(4,428)	(15,566)
Tax payments from the vesting of restricted stock and option exercises	(2,811)	(1,573)	(3,720)
Proceeds from the exercise of stock options			16
Deferred financing costs	(612)	(961)	(36)
Net cash provided by (used in) financing activities	(65,009)	80,370	(22,124)
Net increase (decrease) in cash and cash equivalents	(3,269)	89,835	505
Cash and cash equivalents at beginning of year	95,402	5,567	5,062
Cash and cash equivalents at end of year	92,133	95,402	5,567
Supplemental disclosures of cash flow information:
Interest, net of capitalized interest	3,199	4,299	1,988
Income taxes	3,064	(1,428)	8,265
Noncash investing and financing activities:
Accrued acquisition of property and equipment	$ 2,263	$ 72	$ 4,374

The Company, Organization and D

The Company, Organization and Description of Business	12 Months Ended
	Dec. 26, 2021
Organization Consolidation And Presentation Of Financial Statements [Abstract]
The Company, Organization and Description of Business	(1) The Company, Organization and Description of Business Ruth’s Hospitality Group, Inc. and its subsidiaries (the Company) operate Ruth’s Chris Steak House restaurants and sell franchise rights to Ruth’s Chris Steak House franchisees giving the franchisees the exclusive right to operate similar restaurants in a particular area designated in the franchise agreement. As of December 26, 2021, there were 150 Ruth’s Chris Steak House restaurants, of which 73 were Company-owned, 74 were franchisee-owned, and three locations were operating under contractual agreements. All Company-owned restaurants are located in the United States. The franchisee-owned restaurants include 23 international restaurants in Aruba, Canada, China, Hong Kong, Indonesia, Japan, Mexico, Philippines, Singapore and Taiwan. Two Company-owned Ruth’s Chris Steak House restaurant opened during 2021, in Short Hills, NJ and Lake Grove, NY and three Company-owned Ruth’s Chris Steak House locations were closed in Bellevue, WA, Bethesda, MD and Mauna Lani, HI. Franchisees opened two Ruth’s Chris Steak House locations in Manila, Philippines and Changsha, China. 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 (the “MBR Franchise Acquisition”) for a cash purchase price of $18.6 million. The acquisition was funded with borrowings under the Company’s senior credit facility. The results of operations, financial position and cash flows of the MBR Franchise Acquisition are included in the Company’s consolidated financial statements as of the date of the acquisition. For additional information, see Note 3. The following table summarizes the changes in the number of Company-owned Ruth’s Chris Steak House restaurants and franchisee-owned restaurants during the thirteen and fifty-two weeks ended December 26, 2021. 13 Weeks Ending 52 Weeks Ending December 26, 2021 December 26, 2021 Ruth's Chris Steak House Company Franchised Managed Total Company Franchised Managed Total Beginning of period 73 73 3 149 74 72 3 149 Acquired 0 0 0 0 0 0 0 0 Sold 0 0 0 0 0 0 0 0 New 2 1 0 3 2 2 0 4 Closed 2 0 0 2 3 0 0 3 End of period 73 74 3 150 73 74 3 150 % of total 49 % 49 % 2 % 100 % 49 % 49 % 2 % 100 % 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 Omicron 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.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 26, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	(2) Summary of Significant Accounting Policies (a) Basis of Presentation The Company utilizes a 52- or 53-week reporting period ending on the last Sunday of December. The periods ended December 26, 2021 (fiscal year 2021), December 27, 2020 (fiscal year 2020) and December 29, 2019 (fiscal year 2019) each had a 52-week reporting period. The consolidated financial statements are prepared in conformity with U.S. generally accepted accounting principles and include the financial statements of Ruth’s Hospitality Group, Inc. and its wholly owned subsidiaries. All significant inter-company balances and transactions have been eliminated in consolidation. The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. (b) Recent Accounting Pronouncements In December 2019 the FASB issued ASU 2019-12, Income Taxes (Topic 740). This update modifies Topic 740 to simplify the accounting for income taxes. This update was effective for the Company in the first quarter of fiscal year 2021. The adoption of ASU 2019-12 did not have a significant impact on the Company’s ongoing financial reporting. (c) Contingencies The Company recognizes liabilities for contingencies when there is an exposure that indicates it is both probable that an asset has been impaired or that a liability has been incurred and that the amount of impairment or loss can be reasonably estimated. (d) Cash Equivalents For purposes of the consolidated financial statements, the Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. (e) Accounts Receivable Accounts receivable consists primarily of bank credit cards receivable, income tax receivable, landlord contributions, franchise royalty payments receivable, receivables from gift card sales, banquet billings receivable and other miscellaneous receivables. (f) Allowance for Doubtful Accounts The Company performs a specific review of account balances and applies historical collection experience to the various aging categories of receivable balances in establishing an allowance. (g) Inventories Inventories consist of food, beverages and supplies and are stated at the lower of cost or net realizable value. Cost is determined using the first-in, first-out method. (h) Property and Equipment, net Property and equipment are stated at cost. Expenditures for improvements and replacements are capitalized and maintenance and repairs are charged to expense. Depreciation is computed on a straight-line basis over the estimated useful lives of the assets. Leasehold improvements are amortized on the straight-line basis over the shorter of the lease term or the estimated useful lives of the assets. The estimated useful lives for assets are as follows: Building and Building Improvements, 20 to 40 years; Equipment, 5 years; Furniture and Fixtures, 5 to 7 years; Computer Equipment, 3 to 5 years; and Leasehold Improvements, 5 to 20 years (limited by the lease term). (i) Goodwill and Franchise Rights Goodwill and intangible assets acquired in a business combination that are determined to have an indefinite useful life are not amortized, but reviewed for impairment at least annually in accordance with the provisions of FASB Accounting Standards Committee (ASC) Topic 350, Intangibles-Goodwill and Other. The annual testing date for determining whether goodwill and other intangible assets are impaired is the last day of the Company’s 48 th Franchise rights acquired prior to 2008 in a business combination that are determined to have an indefinite useful life are not amortized, but are reviewed for impairment at least annually and more frequently if events and circumstances indicate that the asset might be impaired. The Company allows and expects these franchisees to renew agreements indefinitely ensuring consistent cash flows. An impairment loss is recognized to the extent that the carrying amount exceeds the asset’s fair value. Franchise rights acquired after 2007 are no longer considered to have indefinite useful lives and are amortized in accordance with FASB ASC Topic 350 and reviewed for impairment under ASC Topic 360-10, Property, Plant and Equipment – Impairment and Disposal of Long-Lived Assets (Topic 360-10). (j) Impairment or Disposal of Long-Lived Assets In accordance with Topic 360-10, long lived assets, such as property and equipment, operating lease right-of-use (ROU) assets and purchased intangibles subject to amortization, are reviewed for impairment on a restaurant-by-restaurant basis whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the financial statement carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized in the amount by which the carrying amount of the asset exceeds the fair value of the asset. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary. Key assumptions in the determination of fair value are the future after-tax cash flows of the restaurant and discount rate. The after-tax cash flows incorporate reasonable sales growth and margin improvement assumptions that would be expected by a franchisee in the determination of a purchase price for the restaurant. Estimates of future cash flows are highly subjective judgments and can be significantly impacted by changes in the business or economic conditions. The discount rate used in the fair value calculations is our estimate of the required rate of return that a market participant would expect to receive when purchasing a similar restaurant or groups of restaurants and the related long-lived assets. The discount rate incorporates rates of returns for historical refranchising market transactions and is commensurate with the risks and uncertainty inherent in the forecasted cash flows. We account for exit or disposal activities, including restaurant closures, in accordance with Topic 360-10. Such costs include the cost of disposing of the assets as well as other facility-related expenses from previously closed restaurants. These costs are generally expensed as incurred. For restaurants operated under operating leases, on the date we commit to a plan to either abandon the related ROU asset or sublease the underlying asset, we evaluate the ROU asset for potential impairment and determine the go-forward accounting based on the requirements in ASC Topic 842, Leases. (k) Deferred Financing Costs Deferred financing costs represent fees paid in connection with obtaining bank and other long-term financing. The Company paid $612 thousand in financing costs in fiscal year 2021, $961 thousand in financing costs in fiscal year 2020 and $36 financing costs during fiscal year 2019. The Company amortizes deferred financing costs using a method that approximates the effective interest method over the term of the related financing. Amortization of deferred financing costs was $386 thousand in fiscal year 2021, $346 thousand in fiscal year 2020 and $86 thousand in fiscal year 2019 and is included in interest expense on the consolidated statements of operations. (l) Revenues Revenues are derived principally from food and beverage sales. The Company does not rely on any major customers as a source of revenue. Restaurant Sales. Restaurant sales consist of food and beverage sales by Company-owned restaurants. Revenue from restaurant sales is recognized when food and beverage products are sold. Restaurant sales are presented net of sales taxes and discounts. Gratuities remitted by customers for the benefit of restaurant staff are not included in either revenues or operating expenses. Restaurant sales are primarily influenced by total operating weeks in the relevant period and comparable restaurant sales growth. Total operating weeks is the total number of Company-owned restaurants multiplied by the number of weeks each is in operation during the relevant period. Comparable restaurant sales growth reflects the change in year-over-year or quarter-over-quarter, as applicable, sales for the comparable restaurants. The Company defines comparable restaurants to be those Company-owned restaurants in operation for not less than eighteen months prior to the beginning of the fiscal year. Franchise Income. Franchise income includes (1) franchise and development fees charged to franchisees, (2) sales-based royalty income and (3) sales-based advertising fees charged to franchisees. Franchise royalties consist of 5.0% of adjusted gross sales from each franchisee-owned restaurant. In addition, our more recent franchise agreements require up to a 1.0% of adjusted gross sales advertising fee to be paid by the franchisee, which is applied to national advertising expenditures. Both the 5.0% royalty and the sales-based advertising fees are included in franchise income on the consolidated statements of operations. The Company recognizes franchise development and opening fees over the life of the applicable franchise agreements. Other Operating Income. Other operating income consists primarily of breakage income associated with gift cards, and also includes fees earned from management agreements, banquet-related guarantee and services revenue and other incidental guest fees. The Company’s accounting method for recognizing gift card breakage revenue is the redemption method. Under the redemption method, gift card breakage revenue is recognized and the gift card liability is derecognized for unredeemed gift cards in proportion to actual gift card redemptions. Gift card breakage rates are estimated based on historical breakage rates, including breakage rates during previous economic recessions, while also considering any changes in redemption patterns as a result of the current economic environment. Deferred Revenue. Deferred revenue primarily includes (1) the Company’s liability for gift cards that have been sold but not yet redeemed and (2) the Company’s liability for franchise development and opening fees that will be recognized over the life of the applicable franchise agreements. When gift cards are redeemed (typically within five years), the Company recognizes restaurant sales and reduces the deferred revenue liability. A portion of gift cards redeemed are used by customers to pay for sales taxes and gratuities, neither of which results in Company restaurant sales. Company issued gift cards redeemed at franchisee-owned restaurants result in royalty-based franchise income and reduce the deferred revenue liability. The expected redemption value of gift cards represents the full consideration received for all gift cards issued less the amount the Company has recognized as other operating income for gift cards that are not expected to be redeemed (gift card breakage). The Company recognized gift card breakage revenue of $3.2 million in fiscal year 2021, $2.3 million in fiscal year 2020 and $3.9 million in fiscal years 2019. (m) International Revenues The Company currently has 23 international franchisee-owned restaurants in Aruba, Canada, China, Hong Kong, Indonesia, Japan, Mexico, Philippines, Singapore and Taiwan. In accordance with its franchise agreements relating to these international restaurants, the Company receives royalty revenue from these franchisees in U.S. dollars. Franchise fee revenues from international restaurants were $2.3 million, $1.9 million and $2.9 million in fiscal years 2021, 2020 and 2019, respectively. (n) Rent The majority of our restaurant locations, as well as our corporate headquarters, are subject to a lease. We evaluate our leases at the lease commencement date to determine the classification as an operating or finance lease. All our existing leases are operating leases. In accordance with Topic 842, we recognize operating lease liabilities based on the present value of future minimum lease payments over the expected lease term and corresponding right-of-use assets. 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 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. We recognize lease expense related to operating leases on a straight-line basis. Many of our leases also require payment of property taxes, insurance and maintenance costs in addition to the minimum fixed lease payments. Certain of the Company’s operating leases contain rent holidays and predetermined fixed escalations of the minimum rent during the term of the lease, as well as renewal periods. The effects of the holidays and escalations have been reflected in lease expense on a straight-line basis for operating leases over the expected term. Many of our leases have renewal periods totaling up to 20 years, exercisable at our option. At lease inception, we include option periods that we are reasonably certain to exercise as failure to renew the lease would impose an economic penalty either from the loss of our investment in leasehold improvements or future cash flows from operating the restaurant. The consolidated financial statements reflect the same lease term for amortizing leasehold improvements as we use to determine finance versus operating lease classifications. Landlord allowances are recorded as an adjustment to the right-of-use assets. Additionally, certain of the Company’s operating leases contain clauses that require additional variable rent based on a percentage of sales greater than certain specified target amounts. The Company recognizes variable rent expense prior to the achievement of the specified target that triggers the variable rent, provided achievement of that target is considered probable. (o) Marketing and Advertising Marketing and advertising expenses in the accompanying consolidated statements of operations include expenses related to advertising, online initiatives, traditional public relations and consumer research. Advertising expenses were $2.7 million, $2.9 million and $6.3 million in fiscal years 2021, 2020 and 2019, respectively. Advertising costs are expensed as incurred. (p) Insurance Liability The Company maintains various policies for workers’ compensation, employee health, general liability and property damage. Pursuant to those policies, the Company is responsible for losses up to certain limits. The Company records liabilities for the estimated exposure for aggregate losses below those limits. The recorded liabilities are based on estimates of the ultimate costs to be incurred to settle known claims and claims incurred but not reported as of the balance sheet date. The estimated liabilities are not discounted and are based on a number of assumptions and factors, including historical trends, actuarial assumptions and economic conditions. Independent actuaries are used to develop estimates of the workers’ compensation, general and employee health care liabilities. (q) Stock-Based Compensation The Company recognizes stock-based compensation in accordance with FASB ASC Topic 718, Compensation—Stock Compensation, (Topic 718). Stock-based compensation cost includes compensation cost for all share-based payments granted based on the grant date fair value estimated in accordance with the provisions of Topic 718. Compensation cost is recognized on a straight-line basis over the requisite service period of each award. The Company does not estimate forfeitures when recognizing compensation expense. Forfeitures are accounted for as they occur. (r) Pre-Opening Costs Pre-opening costs incurred with the opening of new restaurants are expensed as incurred. These costs include rent expense, wages, benefits, travel and lodging for the training and opening management teams, and food, beverage and other restaurant operating expenses incurred prior to a restaurant opening for business. (s) Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company applies the provisions of FASB ASC Topic 740, Income Taxes (Topic 740). Topic 740 requires that a position taken or expected to be taken in a tax return be recognized (or derecognized) in the financial statements when it is more likely than not that the position would be sustained upon examination by tax authorities. A recognized tax position is then measured at the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. The Company’s continuing practice is to recognize interest and penalties related to uncertain tax positions in income tax expense. (t) Earnings (Loss) Per Share Basic earnings (loss) per share is calculated by dividing net income (loss) by the weighted average number of shares of common stock outstanding during each period. Diluted earnings (loss) per share is calculated by dividing net income (loss) by the diluted weighted average shares of common stock outstanding during each period. Potentially dilutive securities include shares of non-vested stock awards. Diluted earnings (loss) per share considers the impact of potentially dilutive securities except in periods in which there is a loss because the inclusion of the potential common shares would have an antidilutive effect. Stock awards are excluded from the calculation of diluted earnings (loss) per share in the event they are antidilutive.

Franchisee Acquisition

Franchisee Acquisition	12 Months Ended
	Dec. 26, 2021
MBR Franchise Acquisition Restaurants [Member]
Franchisee Acquisition	(3) Franchisee Acquisition On July 29, 2019, the Company completed the acquisition of substantially all of the assets of the MBR Franchise Acquisition restaurants for a cash purchase price of $18.6 million. The acquisition was funded with borrowings under the Company’s senior credit facility. The results of operations, financial position and cash flows of the MBR Franchise Acquisition restaurants are included in the Company’s consolidated financial statements as of the date of the acquisition. The assets and liabilities of the MBR Franchise Acquisition restaurants were recorded at their respective fair values as of the date of the acquisition. The allocation of purchase price was as follows (in thousands): Balances at December 29, 2019 Current assets $ 387 Property and equipment 2,398 Goodwill 9,027 Franchise rights 7,100 Other intangibles 475 Total assets acquired $ 19,387 Current liabilities 725 Other liabilities 43 Total liabilities assumed $ 768 Net assets acquired $ 18,619 The goodwill for the MBR Franchise Acquisition is all deductible for federal income tax purposes. Goodwill was measured as the excess of the consideration transferred over the net of the amounts assigned to identifiable assets acquired and the liabilities assumed as of the acquisition date, and includes the economic value of expected future cash flows not assigned to identifiable assets, efficiencies from combining the operations of the acquired restaurants with other Company-owned restaurants and an assembled workforce. The goodwill for the MBR Franchise Acquisition, which is included with the goodwill for the reporting unit identified as the steakhouse operating segment, will be reviewed for potential impairment annually or more frequently if triggering events are detected. The determination of the acquisition date fair value of the franchise and territory rights was based on a multi-period excess earnings approach and involved projected after-royalty future earnings discounted using a market discount rate, from which a contributory asset charge for net working capital, property and equipment and assembled workforce was subtracted. During fiscal year 2020 $3.1 million in reacquired territory rights were impaired. The remaining rights will be amortized over a weighted average term of 2.8 years, which reflects the remaining terms of the related franchise agreements, not including renewal options. Property and equipment will be depreciated over a period of two to twenty years. As a result of the acquisition and related integration efforts, the Company incurred expenses of approximately $536 thousand during the fiscal year 2019, which are included in general and administrative expenses in the Company’s consolidated statements of operations. Pro-forma financial information reflecting the impact of the MBR Franchise Acquisition for periods prior to the acquisition are not presented due to the immaterial impact of the financial results of the MBR Franchise Acquisition on the Company’s consolidated financial statements.

Leases

Leases	12 Months Ended
	Dec. 26, 2021
Leases [Abstract]
Leases	(4) Leases 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. 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. The Company has an immaterial amount of deferred rent amounts that will come due outside of what would have been normal course as a result of the lease agreements that were modified in fiscal years 2021 and 2020. During fiscal year 2021, the Company terminated 1 lease. During the fiscal year 2020, the Company terminated eight leases. At December 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 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, most 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 as of December 26, 2021 is 12.9 years and 5.3%, respectively. The weighted average term and discount rate for operating leases as of December 27, 2020 is 13.2 years and 5.2%, respectively. The components of lease expense are as follows (in thousands): Fiscal Year Ended Classification December 26, 2021 December 27, 2020 Operating lease cost Restaurant operating expenses and General and administrative costs $ 19,553 $ 23,286 Variable lease cost Restaurant operating expenses and General and administrative costs 13,824 9,358 Total lease cost $ 33,377 $ 32,644 As of December 26, 2021, maturities of lease liabilities are summarized as follows (in thousands): Company Total 2022 $ 27,204 2023 24,251 2024 23,793 2025 22,342 2026 21,380 Thereafter 177,549 296,519 Imputed interest (86,847 ) $ 209,672 Supplemental cash flow information related to leases was as follows (in thousands): Fiscal Year Ended December 26, 2021 December 27, 2020 Cash paid for amounts included in the measurement of lease liabilities $ 21,898 $ 22,870 Right-of-use assets obtained in exchange for lease obligations $ 13,042 $ 17,483 Reduction of right-of-use assets and lease obligations from lease modifications and terminations $ 12,594 $ 12,824 Additionally, as of December 26,2021, the Company has executed six leases for new Ruth’s Chris Steak House Restaurant locations with undiscounted fixed payments over the initial term of $31.2 million. These leases are expected to commence during the next 12 months and are expected to have an economic lease term of 20 years. The leases will commence when the landlords make the properties available to the Company. The Company will assess the reasonably certain lease term at the lease commencement date. The

Revenue

Revenue	12 Months Ended
	Dec. 26, 2021
Revenue From Contract With Customer [Abstract]
Revenue	(5) 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). 52 Weeks Ended December 26, 2021: Domestic International Total Revenue Restaurant sales $ 402,015 $ — $ 402,015 Franchise income 16,263 2,270 18,533 Other operating income 8,575 — 8,575 Total revenue $ 426,853 $ 2,270 $ 429,123 52 Weeks Ended December 27, 2020: Domestic International Total Revenue Restaurant sales $ 260,763 $ — $ 260,763 Franchise income 9,880 1,857 11,737 Other operating income 5,248 — 5,248 Total revenue $ 275,891 $ 1,857 $ 277,748 52 Weeks Ended December 29, 2019: Domestic International Total Revenue Restaurant sales $ 441,361 $ — $ 441,361 Franchise income 15,004 2,875 17,879 Other operating income 8,786 — 8,786 Total revenue $ 465,151 $ 2,875 $ 468,026 The following table provides information about receivables and deferred revenue liabilities from contracts with customers (in thousands). December 26, December 27, 2021 2020 Accounts receivable, less allowance for doubtful accounts 2021 - $106; 2020 - $322 $ 24,179 $ 16,578 Deferred revenue $ 69,029 $ 59,030 Unearned franchise fees $ 2,219 $ 2,186 Significant changes in the deferred revenue balance and the unearned franchise fees balance during the fifty-two weeks of fiscal years 2021 and 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 (24,579 ) — Increases due to proceeds received, excluding amounts recognized during the period 30,365 — Decreases due to recognition of franchise development and opening fees — (303 ) Other 388 — Balance at December 27, 2020 59,030 2,186 Decreases in the beginning balance from gift card redemptions (30,741 ) — Increases due to proceeds received, excluding amounts recognized during the period 40,757 265 Decreases due to recognition of franchise development and opening fees — (232 ) Other (17 ) — Balance at December 26, 2021 $ 69,029 $ 2,219 The projected recognition of revenue related to deferred franchise development and opening fees is as follows (in thousands). Balance as of December 26, 2021 Fiscal Year 2022 Fiscal Year 2023 Fiscal Years 2024-2026 More Than 5 Years Franchise development and opening fees $ 2,219 $ 231 $ 231 $ 671 $ 1,086

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 26, 2021
Disclosure Text Block [Abstract]
Fair Value Measurements	(6) Fair Value Measurements Fair value is defined under FASB ASC Topic 820, Fair Value Measurements and Disclosures (Topic 820), as the price that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. Topic 820 also establishes a three-level hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability on the measurement date. The three levels of inputs are: • Level 1—quoted prices (unadjusted) for an identical asset or liability in an active market. • Level 2—quoted prices for a similar asset or liability in an active market or model-derived valuations in which all significant inputs are observable for substantially the full term of the asset or liability. • Level 3—unobservable and significant to the fair value measurement of the asset or liability. The following were used to estimate the fair value of each class of financial instruments: • The carrying amount of cash and cash equivalents, receivables, accounts payable and accrued expenses and other current liabilities are a reasonable estimate of their fair values due to their short duration. • Borrowings under the senior credit facility as of December 26, 2021 and December 27, 2020 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). During fiscal year 2021, primarily due to the impacts of the COVID-19 pandemic and certain permanent restaurant closures, the Company determined that triggering events had occurred requiring an impairment evaluation of certain long-lived and inventory assets. In fiscal year 2021, the Company recorded $1.8 million of impairment losses related to long-lived assets at two restaurant locations and $88 thousand of impairment losses related to inventory at one closed restaurant. The impairments of long-lived assets were measured based on the amount by which the carrying amount of the assets exceeded fair value. Fair value was estimated based on both the market and income approaches utilizing market participant assumptions reflecting all available information as of the balance sheet date. The impairment losses are included in the loss on impairment caption in the accompanying condensed consolidated statement of operations. See Note 2(j) for a description of the valuation techniques used to measure fair value of long-lived assets, as well as information used to develop the inputs to the fair value measurements. The Company’s non-financial assets measured at fair value on a non-recurring basis as of December 26, 2021 were as follows (in thousands): Fair Value as of December 26, 2021 Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Losses on Impairment Long-lived assets $ — $ — $ — $ 1,766 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

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 26, 2021
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	(7) Goodwill and Intangible Assets In accordance with FASB ASC Topic 350, goodwill and owned franchise rights with indefinite useful lives must be reviewed for potential impairment annually and when triggering events are detected. The Company performed its annual impairment test of its goodwill and franchise rights as of November 28, 2021 using a qualitative assessment. Using the qualitative approach, the Company evaluated factors, including but not limited to, recent financial performance; forecasts for future cash flows; the Company’s stock price and market capitalization; recent impairment tests; legal factors; the business climate; and the competitive environment. Based on the results of the qualitative assessment, the Company determined that it is not more likely than not that the carrying values of goodwill and franchise rights exceed the fair values. During the first quarter of fiscal year 2020, primarily due to the impacts of the COVID-19 pandemic, the Company determined that a triggering event had occurred requiring an impairment evaluation of its franchise rights and goodwill. After performing the impairment evaluation, the Company determined there was no impairment of goodwill and franchise rights with indefinite lives in the first quarter of fiscal year 2020. If the qualitative assessment is not performed, or if the Company determines that it is not more likely than not that the fair values of the intangible assets exceed the carrying values, then the Company performs an analysis for franchise rights and goodwill to measure fair values. The financial statement carrying values of the Company’s franchise rights and other intangible assets were as follows (amounts in thousands): Weighted Average Amortization Period Gross Carrying Value Accumulated Amortization Net Carrying Value Amortizing intangible assets: Franchise rights 4.7 yrs $ 18,818 $ (8,779 ) $ 10,039 Lease assets 8.9 yrs 2,000 (1,250 ) 750 Other assets 0.9 yrs 490 (448 ) 42 21,308 (10,477 ) 10,831 Indefinite-lived intangible assets: Franchise rights 32,200 — 32,200 Liquor licenses 4,080 — 4,080 Other assets 118 — 118 36,398 — 36,398 Total intangible assets $ 57,706 $ (10,477 ) $ 47,229 Aggregate amortization expense for amortizing intangible assets was $2.4 million for the fiscal year 2021, $2.5 million for the fiscal year 2020 and $2.2 million for the fiscal year 2019. Estimated amortization expense for the next five years is: $2.4 million in fiscal years 2022, $2.3 million in fiscal year 2023, $2.2 million in fiscal year 2024 and $1.6 million in fiscal years 2025 and 2026. The financial statement carrying values of the Company’s goodwill was as follows (amounts in thousands): Gross Goodwill Accumulated Goodwill Impairment Losses Net Carrying Value of Goodwill Balance as of December 27, 2020 $ 56,107 $ (10,558 ) $ 45,549 Balance as of December 26, 2021 $ 56,107 $ (10,558 ) $ 45,549

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 26, 2021
Property Plant And Equipment [Abstract]
Property and Equipment, net	(8) Property and Equipment, net The Company recognized $18.1 million, $19.5 million and $19.1 million in depreciation expense during fiscal years 2021, 2020 and 2019, respectively. Property and equipment consist of the following (amounts in thousands): December 26, December 27, 2021 2020 Land $ 616 $ 616 Building and building improvements 25,503 25,503 Equipment 43,427 41,771 Computer equipment 16,657 16,500 Furniture and fixtures 26,436 26,076 Leasehold improvements 187,905 181,206 Construction-in-progress 17,015 5,492 317,559 297,164 Less accumulated depreciation (195,853 ) (177,277 ) $ 121,706 $ 119,887 As of December 26, 2021, $8.5 million of capitalized software and technology is included in construction-in-progress which was not present in fiscal year 2020.

Long-term Debt

Long-term Debt	12 Months Ended
	Dec. 26, 2021
Debt Disclosure [Abstract]
Long-term Debt	(9) Long-term Debt Long-term debt consists of the following (amounts in thousands): December 26, December 27, 2021 2020 Senior Credit Facility: Revolving credit facility $ 70,000 $ 115,000 Less current maturities — — $ 70,000 $ 115,000 As of December 26, 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. As of December 26, 2021, the weighted average interest rate on the Company’s outstanding debt was 1.9% and the weighted average interest rate on our outstanding letters of credit was 1.9%. In addition, the commitment fee on the daily unused average portion of the Company’s senior credit facility was 0.3%. On October 18, 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. 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 set 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. Effective with the October 2021 amendment and restatement of the Credit Agreement, dividends and share repurchases are not limited if the Company’s Consolidated Leverage Ratio is less than 2.50:1.00 and holds a minimum liquidity of $25.0 million . 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.

Franchise Operations

Franchise Operations	12 Months Ended
	Dec. 26, 2021
Revenue From Contract With Customer [Abstract]
Franchise Operations	(10) Franchise Operations The Company franchises Ruth’s Chris Steak House restaurants. The Company executes franchise agreements for each franchisee-owned restaurant, which sets out the terms of its arrangement with the franchisee. The franchise agreements typically require the franchisee to pay an initial, non-refundable fee and continuing fees based upon a percentage of sales. The Company collects ongoing royalties of 5% of sales at franchisee-owned restaurants plus a 1% advertising fee applied to national advertising expenditures. The Company recognizes sales-based royalties when the royalties are due from the franchisee on a monthly basis. These ongoing royalties are reflected in the accompanying consolidated statements of operations as franchise income. The Company records advertising contributions from franchisees as franchise income on the consolidated statement of operations. Due to the impacts of COVID-19 on the franchise community sales-based franchise royalties and advertising fees were waived beginning in March 2020 until their dining rooms were re-opened. The Company executes area development agreements with franchisees that gives each franchisee exclusive rights to develop a specific number of restaurants within a specified area. The Company receives a development fee at the time that an area development agreement is executed. The Company now recognizes franchise development over the life of the applicable franchise agreements. The Company also executes separate, site-specific franchise agreements for each restaurant developed by a franchisee under an area development agreement. The Company charges a site-specific fee at the time the franchise agreement is executed. This fee is related to construction assistance and consulting regarding operating procedures and purchasing. These services are performed prior to the restaurant opening. These site-specific franchise fees are recognized as revenue over the life of the applicable franchise agreements where the franchisee is deemed to benefit from the franchise agreement evenly over the life of the agreement. The Company currently has 74 franchisee-owned Ruth’s Chris Steak House restaurants, including 23 international restaurants. Two franchisee-owned restaurants opened in fiscal year 2021 in Manila, Philippines in September and Changsha, China in November. One franchisee-owned restaurant relocated in fiscal year 2020 from Clayton, MO to Chesterfield, MO in November. One new franchisee-owned restaurants opened in fiscal year 2019 in Chongqing, China in February. One franchisee-owned Ruth’s Chris Steak House restaurant closed in fiscal year 2020 in Charleston, SC in March. In July 2019, the Company acquired the restaurants associated with the MBR Franchise Acquisition. No franchisee-owned restaurants were sold or purchased during fiscal years 2021 or 2020. Franchise income includes opening and development fees and income generated from existing franchisee-owned restaurants. The Company classifies franchise income separately in the consolidated statements of operations (in thousands): Fiscal Year 2021 2020 2019 Franchise income: Income from existing franchise locations $ 18,533 $ 11,663 $ 17,689 Opening, closing and development fee income — 74 190 Total franchise income: $ 18,533 $ 11,737 $ 17,879

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 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. The Company has a pending voluntary disclosure agreement with the State of Delaware to resolve potential liability surrounding gift cards. 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, September 17, 2021, and October 19, 2021, other former restaurant hourly employees filed complaints in the Superior Court of the State of California for the County of San Francisco, the County of Los Angeles, and the County of Contra Costa 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. The COVID-19 outbreak has affected and will continue to adversely affect our revenue, operating costs and liquidity, and we cannot predict how long the outbreak will last or what other government responses may occur. Our restaurant operations could be further disrupted if large numbers of our employees are diagnosed with COVID-19. If a significant percentage of our workforce is unable to work, whether because of illness, quarantine, limitations on travel or other government restrictions in connection with COVID-19, our operations may be negatively impacted, potentially materially adversely affecting our liquidity, financial condition or results of operations. Our suppliers could be adversely impacted by the COVID-19 outbreak. If our suppliers’ employees are unable to work, whether because of illness, quarantine, limitations on travel or other government restrictions in connection with COVID-19, we could face shortages of food items or other supplies at our restaurants, and our operations and sales could be adversely impacted by such supply interruptions. Additional government regulations or legislation as a result of COVID-19 in addition to decisions we have made and may make in the future relating to the compensation of and benefit offerings for our restaurant Team Members could also have an adverse effect on our business. We cannot predict the types of additional government regulations or legislation that may be passed relating to employee compensation or benefits as a result of the COVID-19 outbreak. The Company could experience other potential impacts as a result of the COVID-19 pandemic that are not completely known at this time, including, but not limited to, charges from potential adjustments to the carrying amount of goodwill, indefinite-lived intangibles and long-lived asset impairment charges. Our actual results may differ materially from the Company’s current estimates as the scope of the COVID-19 pandemic evolves, depending largely though not exclusively on the duration of the disruption to its business.

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Dec. 26, 2021
Stockholders Equity Note [Abstract]
Stockholders' Equity	(12) Shareholders’ Equity The holders of the Company’s common stock are entitled to one vote per share on all matters to be voted on by the Company’s shareholders. In October 2019, 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. During fiscal year 2021, 887,515 shares were purchased at an aggregate cost of $16.6 million or an average cost of $18.69 per share under this program. As of December 26, 2021 The Company repurchased 887,515; 902,000; and 1,148,515 shares under all share repurchase programs during fiscal years 2021, 2020, and 2019, respectively. The Company’s Board of Directors declared the following dividends during the periods presented (amounts in thousands, except per share amounts): Declaration Date Dividend per Share Record Date Total Amount Payment Date Fiscal Year 2020 February 21, 2020 $ 0.15 March 6, 2020 $ 4,428 March 20, 2020 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 August 2, 2019 $ 0.13 August 22, 2019 $ 3,854 September 5, 2019 November 1, 2019 $ 0.13 November 21, 2019 $ 3,814 December 5, 2019 As a result of the impacts to our business arising from the COVID-19 pandemic, the Company temporarily suspended its share repurchase program and dividend payments in 2020. The share repurchase program was resumed during the third quarter of fiscal year 2021 and the dividend program was resumed subsequent to the end of fiscal year 2021. On January 6, 2022, the Company’s Board of Directors declared a quarterly dividend of $0.12 per share, payable on February 17, 2022, to all common shareholders on record as of the close of business on February 3, 2022. The Company’s Credit Agreement currently does not limit dividends and share repurchases to if our Consolidated Leverage Ratio (as defined in the Credit Agreement) is less than or equal to 2.50:1.00 and holds a minimum liquidity of $25.0 million.

Employee Benefit Plan

Employee Benefit Plan	12 Months Ended
	Dec. 26, 2021
Compensation And Retirement Disclosure [Abstract]
Employee Benefit Plan	(13) Employee Benefit Plan In 2000, the Company established a 401(k) and Profit Sharing Plan. The Company may make matching contributions in an amount determined by the Board of Directors. In addition, the Company may contribute each period, at its discretion, an additional amount from profits. The Company matches the employees’ contributions at year end. Employees vest in the Company’s contributions based upon their years of service. The Company’s expenses relating to matching contributions were approximately $242 thousand, $240 thousand and $357 thousand for fiscal years 2021, 2020 and 2019, respectively. During the fourth quarter of fiscal year 2021 the Company established a Safe-Harbor 401(k) Plan effective January 1, 2022. The Company matches 100.0% of employee contributions up to 3.0% of an employee’s compensation and then 50.0% of an employee’s additional contributions up to a maximum of 5.0% of their compensation.

Incentive and Stock Option Plan

Incentive and Stock Option Plans	12 Months Ended
	Dec. 26, 2021
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Incentive and Stock Option Plans	(14) Incentive and Stock Option Plans Long-Term Equity Incentive Plans In connection with the initial public offering, the Company adopted the Ruth’s Chris Steak House, Inc. 2005 Long-Term Equity Incentive Plan (the 2005 Equity Incentive Plan), which allows the Company’s Board of Directors to grant stock options, restricted stock, restricted stock units, deferred stock units and other equity-based awards to non-employee directors, officers, key employees and other key individuals performing services for the Company. The restricted stock units are settled in shares upon vest. Initially, 2.4 million shares were authorized for issuance under the 2005 Equity Incentive Plan. The 2005 Equity Incentive Plan provides for granting of options to purchase shares of common stock at an exercise price not less than the fair value of the stock on the date of grant. Options are exercisable, and restricted stock vests, at various periods ranging from one to five years from date of grant. Effective May 22, 2008, the 2005 Equity Incentive Plan was amended, with stockholder approval, to increase the number of shares authorized for issuance under the plan by 1.5 million shares. The Amended and Restated 2005 Equity Incentive Plan was adopted on October 26, 2012, and the number of shares authorized for issuance under the Amended and Restated 2005 Long-Term Equity Incentive Plan was increased by 2.0 million shares at the 2013 annual meeting of stockholders. On May 15, 2018, the Company’s stockholders approved a new 2018 Omnibus Incentive Plan (the 2018 Equity Incentive Plan) which replaces the Amended and Restated 2005 Equity Incentive Plan which expired on May 30, 2018. The 2018 Equity Incentive Plan authorizes 2.5 million shares reserved for future grants. Awards that were previously awarded under the 2005 Equity Incentive Plan that are forfeited or cancelled in the future will be made available for grant or issuance under the 2018 Equity Incentive Plan. The 1,649,394 shares that were authorized but unissued under the 2005 Equity Incentive Plan as of May 15, 2018 were cancelled. As of December 2 6 , 20 2 1 , there are 40,920 currently outstanding unvested restricted stock awards under the 2005 Equity Incentive Plan and 701,110 shares of currently outstanding unvested restricted stock awards and units outstanding under the 2018 Equity Incentive Plan and million shares available for future grants. During fiscal year 2019, the Company issued 274,453 awards of restricted stock awards to certain non-employee directors, employees and 22,824 awards of restricted stock units to non-employee directors from available shares under the 2018 Plan. The shares were issued with a grant date fair market value equal to the closing price of the stock on the date of the grants. Of the 297,277 shares of restricted stock issued during 2019, 55,834 shares will vest in fiscal year 2020, 152,189 shares will vest in fiscal year 2021, 66,544 shares will vest in fiscal year 2022, and 22,710 shares will vest in fiscal year 2024. During fiscal year 2020, the Company issued 251,934 awards of restricted stock awards and 31,108 performance stock awards (in the form of market stock units) to certain employees and executive officers. The Company also issued 35,676 awards of restricted stock units to non-employee directors from available shares under the 2018 Plan. The restricted stock award shares were issued with a grant date fair value equal to the closing price of the stock on the date of the grants. The performance stock award shares were issued with a grant date fair market value based on a Monte Carlo valuation model. Of the 318,718 shares of restricted stock and market stock units issued during 2020, 66,493 shares will vest in fiscal year 2021, 100,932 shares will vest in fiscal year 2022, 89,146 shares will vest in fiscal year 2023, 15,554 shares will vest in fiscal year 2024 and 8,364 will vest in fiscal year 2025. Additionally, 38,229 shares of restricted stock granted during fiscal year 2020 were also fully vested in fiscal year 2020 in accordance with a modification of an existing employment agreement. This modification resulted in an additional $1.4 million in stock compensation expense during fiscal year 2020. During fiscal year 2021, the Company issued 295,690 awards of restricted stock awards to certain employees and executive officers and 34,755 awards of restricted stock units to non-employee directors from available shares under the 2018 Plan. The shares were issued with a grant date fair market value equal to the closing price of the stock on the date of the grants. Of the 330,445 shares of restricted stock and market stock units issued during 2021, 67,808 shares will vest in fiscal year 2022, 176,606 shares will vest in fiscal year 2023, 79,491 shares will vest in 2024 and 6,540 will vest in fiscal year 2026. The Company recorded $4.9 million, $8.2 million and $8.3 million in total stock option and restricted stock compensation expense during fiscal years 2021, 2020, and 2019, respectively that was classified primarily as general and administrative costs. The Company recognized $165 thousand and $466 thousand in income tax benefit related to stock-based compensation plans during fiscal years 2021 and 2019, respectively. During fiscal year 2020, the Company recognized income tax expense of $494 thousand related to stock-based compensation plans. A summary of the status of non-vested restricted stock, restricted stock units, and market stock units as of December 26, 2021 and changes during fiscal year 2021 is presented below. 2021 Shares Weighted-Average Grant-Date Fair Value Per Share Non-vested shares at beginning of year 744,514 $ 22.22 Granted 330,445 21.09 Vested (321,882 ) 21.76 Forfeited (11,046 ) 23.56 Non-vested shares at end of year 742,031 $ 21.72 As of December 26, 2021, there was $10.6 million of total unrecognized compensation cost related to 742,031 shares of non-vested restricted stock and market stock units. This cost is expected to be recognized over a weighted-average period of approximately 1.9 years. The total grant date fair value of restricted stock vested in fiscal years 2021, 2020, and 2019 was $7.0 million, $4.4 million and $7.9 million, respectively. As of December 27, 2020, there was no activity and no unrecognized compensation cost related to non-vested stock options. The total intrinsic value of options exercised in fiscal year 2019 was $89 thousand. During fiscal year 2019, the Company received $16 thousand in cash related to the exercise of options. The exercise of shares was fulfilled from shares reserved for issuance under the Amended and Restated 2005 Equity Incentive Plan and resulted in an increase in issued shares outstanding.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 26, 2021
Income Tax Disclosure [Abstract]
Income Taxes	(15) Income Taxes Total income tax expense (benefit) for fiscal years 2021, 2020, and 2019 was (in thousands): 2021 2020 2019 Total consolidated income tax expense (benefit) $ 4,063 $ (7,910 ) $ 8,173 Income tax expense (benefit) from continuing operations consists of the following (in thousands): Current Deferred Total Year ended December 26, 2021 U.S. Federal $ (7,846 ) $ 8,780 $ 934 State 2,690 235 2,925 Foreign 204 — 204 $ (4,952 ) $ 9,015 $ 4,063 Year ended December 27, 2020 U.S. Federal $ (4,061 ) $ (4,986 ) $ (9,047 ) State (364 ) 1,298 934 Foreign 203 — 203 $ (4,222 ) $ (3,688 ) $ (7,910 ) Year ended December 29, 2019 U.S. Federal $ 4,350 $ 563 $ 4,913 State 2,685 274 2,959 Foreign 301 — 301 $ 7,336 $ 837 $ 8,173 Income tax expense (benefit) differs from amounts computed by applying the federal statutory income tax rate to income from continuing operations before income taxes as follows (in thousands): 2021 2020 2019 Income tax expense (benefit) at statutory rates $ 9,731 $ (6,973 ) $ 10,580 Increase (decrease) in income taxes resulting from: State income taxes, net of federal benefit 1,937 (1,410 ) 2,317 Employment-related tax credits, net (4,277 ) (2,827 ) (4,976 ) Non-deductible executive compensation 960 1,160 1,023 Stock-based compensation (141 ) 377 (392 ) Impact of federal carryback under CARES Act (4,556 ) (1,026 ) — Change in valuation allowance 298 2,630 29 Other 111 159 (408 ) $ 4,063 $ (7,910 ) $ 8,173 Effective tax rate 8.8 % 23.8 % 16.2 % On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was enacted. Intended to provide economic relief to those impacted by the COVID-19 pandemic, the CARES Act include provisions, among others, addressing the carryback of net operating losses (NOL)s, temporary modifications to the interest expense deduction limits, and technical amendments for qualified improvement property (QIP). Additionally, the CARES Act provides for refundable employee retention payroll tax credits, and the deferral of the employer-paid portion of social security taxes. The Company took advantage of the CARES Act’s liquidity-enhancing provisions in the following manner: • Claimed refundable employee retention credits of $381 thousand and $2.5 million in fiscal periods ending December 26, 2021 and December 27, 2020, respectively; • Elected to defer $3.9 million of the employer-paid portion of social security taxes during the fiscal year ended December 27, 2020. The deferred payroll taxes were repaid in full during the fiscal year ended December 26, 2021; • Accelerated $32.7 million in tax depreciation deductions in the tax year ended December 27, 2020 as a result of the technical amendments to QIP; and • Generated a federal tax NOL of $ 40.0 million in the tax year ended December 27, 2020 that the Company intends to carryback to tax years 2015 and 2016. 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 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 tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities are presented below (in thousands): 2021 2020 Deferred tax assets: Accounts payable and accrued expenses $ 12,223 $ 11,855 Operating lease liabilities 51,221 55,862 Net state operating loss carryforwards 4,197 4,736 Tax credit carryforwards 389 4,241 Other 63 61 Total gross deferred tax assets 68,093 76,755 Less valuation allowance (4,847 ) (4,549 ) Net deferred tax assets 63,246 72,206 Deferred tax liabilities: Property and equipment (7,201 ) (3,279 ) Intangible assets (13,301 ) (12,617 ) Operating lease right of use assets (43,143 ) (47,694 ) Total gross deferred tax liabilities (63,645 ) (63,590 ) Net deferred tax assets (liabilities) $ (399 ) $ 8,616 In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities and projected future taxable income in making this assessment. Based on this evaluation, management has recorded a valuation allowance against the Company’s gross deferred tax assets of $4.8 million and $4.5 million as of December 26, 2021 and December 27, 2020, respectively, related to certain state specific deferred tax assets that are not likely to be offset by future state taxable income. Based upon the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are deductible, management believes it is more likely than not that the Company will realize the benefits of the net deferred tax assets. As of December 26, 2021, the Company has state net operating loss carry-forwards of $82.8 million and state tax credit carry-forwards of $492 thousand, which are available to offset state taxable income. The first of these carry forwards expires in 2021, with the last of such benefit expiring in 2040 . As of December 26, 2021, the Company’s gross unrecognized tax benefits totaled approximately $300 thousand, of which $237 thousand, if recognized, would impact the effective tax rate. The Company does not anticipate there will be any material changes in the unrecognized tax benefits within the next 12 months. Our continuing practice is to recognize interest and penalties related to uncertain tax positions in income tax expense. A reconciliation of the beginning and ending amount of unrecognized tax benefits follows (amounts in thousands): Unrecognized tax benefits balance at December 27, 2020 $ 291 Gross increases for tax positions of prior years 9 Unrecognized tax benefits balance at December 26, 2021 $ 300 The Company files consolidated and separate income tax returns in the United States Federal jurisdiction and many state jurisdictions. With few exceptions, the Company is no longer subject to U.S. Federal or state and local income tax examinations for fiscal years before 2017.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	12 Months Ended
	Dec. 26, 2021
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	(16) Earnings (Loss) Per Share Basic earnings (loss) per share is calculated by dividing net income (loss) by the weighted average number of shares of common stock outstanding during each period. Diluted earnings (loss) per share is calculated by dividing net income (loss) by the diluted weighted average shares of common stock outstanding during each period. Potentially dilutive securities include shares of non-vested stock awards. Diluted earnings (loss) per share considers the impact of potentially dilutive securities except in periods in which there is a loss because the inclusion of the potential common shares would have an antidilutive effect. Stock awards are excluded from the calculation of diluted earnings (loss) per share in the event they are antidilutive. The following table sets forth the computation of basic earnings (loss) per common share (amounts in thousands, except share and per share data): Fiscal Year 2021 2020 2019 Net income (loss) $ 42,275 $ (25,294 ) $ 42,206 Shares: Weighted average number of common shares outstanding - basic 34,255,966 31,683,920 28,998,382 Basic earnings (loss) per common share $ 1.23 $ (0.80 ) $ 1.46 Diluted earnings (loss) per share for fiscal years 2021, 2020 and 2019 excludes 2,832, 162,043 and 25,915 restricted shares with no exercise price, respectively, which were outstanding during the periods but were anti-dilutive. Fiscal year 2020 does not have any dilutive shares due to the fact that the Company has a net loss. The following table sets forth the computation of diluted earnings (loss) per share (amounts in thousands, except share and per share data): Fiscal Year 2021 2020 2019 Net income (loss) $ 42,275 $ (25,294 ) $ 42,206 Shares: Weighted average number of common shares outstanding - basic 34,255,966 31,683,920 28,998,382 Dilutive shares 212,232 — 378,598 Weighted average number of common shares outstanding - diluted 34,468,198 31,683,920 29,376,980 Diluted earnings (loss) per common share $ 1.23 $ (0.80 ) $ 1.44

Segment Information

Segment Information	12 Months Ended
	Dec. 26, 2021
Segment Reporting [Abstract]
Segment Information	(17) Segment Information The Company has two reportable segments – the Company-owned steakhouse segment and the franchise operations segment. The Company does not rely on any major customers as a source of revenue. The Company-owned Ruth’s Chris Steak House restaurants, all of which are located in North America, operate within the full-service dining industry, providing similar products to similar customers. Revenues are derived principally from food and beverage sales. As of December 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 a management agreement and (ii) the franchise operations segment included 74 franchisee-owned Ruth’s Chris Steak House restaurants. Segment profits for the Company-owned steakhouse restaurant segments equal segment revenues less segment expenses. Segment revenues for the Company-owned steakhouse restaurants include restaurant sales, management agreement income and other restaurant income. Gift card breakage revenue is not allocated to operating segments. Not all operating expenses are allocated to operating segments. Segment expenses for the Company-owned steakhouse segment include food and beverage costs and restaurant operating expenses. No other operating costs are allocated to the segments for the purpose of determining segment profits because such costs are not directly related to the operation of individual restaurants. The accounting policies applicable to each segment are consistent with the policies used to prepare the consolidated financial statements. The profit of the franchise operations segment equals franchise income, which consists of franchise royalty fees and franchise opening fees. No costs are allocated to the franchise operations segment. Segment information related to the Company’s two reportable business segments follows. Fiscal Year 2021 2020 2019 (dollar amounts in thousands) Revenues: Company-owned steakhouse restaurants $ 407,418 $ 263,731 $ 446,257 Franchise operations 18,533 11,737 17,879 Unallocated other revenue and revenue discounts 3,172 2,280 3,890 Total revenues $ 429,123 $ 277,748 $ 468,026 Segment profits: Company-owned steakhouse restaurants $ 99,297 $ 37,480 $ 103,945 Franchise operations 18,533 11,737 17,879 Total segment profit 117,830 49,217 121,824 Unallocated operating income 3,172 2,280 3,890 Marketing and advertising expenses (13,464 ) (6,859 ) (15,432 ) General and administrative costs (32,531 ) (33,248 ) (34,643 ) Depreciation and amortization expenses (20,487 ) (21,964 ) (21,354 ) Pre-opening costs (1,894 ) (1,633 ) (1,824 ) Gain on lease modifications (1,058 ) 206 — Loss on impairment (1,854 ) (16,548 ) — Interest expense, net (3,478 ) (4,681 ) (2,197 ) Other income 102 26 115 Income (loss) from continuing operations before income tax expense $ 46,338 $ (33,204 ) $ 50,379 Capital expenditures: Company-owned steakhouse restaurants $ 11,292 $ 10,294 $ 30,026 Corporate assets 8,359 326 1,642 Total capital expenditures $ 19,651 $ 10,620 $ 31,668 Fiscal Year December 26, December 27, December 29, 2021 2020 2019 (dollar amounts in thousands) Total assets: Company-owned steakhouse restaurants $ 404,929 $ 420,245 $ 471,756 Franchise operations 2,801 1,705 2,435 Corporate assets - unallocated 128,249 112,108 17,756 Deferred income taxes - unallocated — 8,616 4,929 Total assets $ 535,979 $ 542,674 $ 496,876

Supplemental Consolidated Finan

Supplemental Consolidated Financial Statement Information	12 Months Ended
	Dec. 26, 2021
Disclosure Text Block Supplement [Abstract]
Supplemental Consolidated Financial Statement Information	(18) Supplemental Consolidated Financial Statement Information (a) Accounts Receivable, net Accounts receivable, net consists of the following (amounts in thousands): December 26, December 27, 2021 2020 Bank credit card receivables $ 10,820 $ 6,643 Landlord contributions 1,734 4,108 Franchise fees 2,801 1,600 Trade receivables 574 662 Receivable from gift card issuances 9,847 7,845 Income tax receivable 15,225 3,371 Other 693 402 Allowance for doubtful accounts (106 ) (322 ) $ 41,588 $ 24,309 (b) Other Assets Other assets consist of the following (amounts in thousands): December 26, December 27, 2021 2020 Deposits $ 501 $ 524 Deferred financing costs, net 1,046 820 $ 1,547 $ 1,344

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 26, 2021
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Data (Unaudited)	(19) Quarterly Financial Data (Unaudited) Summarized unaudited quarterly financial data (amounts in thousands, except per share information): Quarter Ended March 28, June 27, September 26, December 26, 2021 2021 2021 2021 Total Total revenues $ 87,283 $ 110,910 $ 104,187 $ 126,743 $ 429,123 Cost and expenses (75,201 ) (94,650 ) (95,154 ) (114,405 ) (379,409 ) Operating income (loss) 12,082 16,260 9,033 12,338 49,714 Interest expense, net (1,303 ) (1,128 ) (678 ) (368 ) (3,478 ) Other 44 36 (18 ) 39 102 Income (loss) from continuing operations before income tax expense 10,823 15,168 8,337 12,009 46,338 Income tax expense (benefit) 1,698 2,757 1,398 (1,791 ) 4,063 Net income (loss) $ 9,125 $ 12,411 $ 6,939 $ 13,800 $ 42,275 Basic earnings (loss) per share: Basic earnings (loss) per share $ 0.27 $ 0.36 $ 0.20 $ 0.41 $ 1.23 Diluted earnings (loss) per share: Diluted earnings (loss) per share $ 0.26 $ 0.36 $ 0.20 $ 0.40 $ 1.23 Dividends declared per common share $ — $ — $ — $ — $ — Quarter Ended March 29, June 28, September 27, December 27, 2020 2020 2020 2020 Total Total revenues $ 108,536 $ 28,417 $ 63,423 $ 77,372 $ 277,748 Cost and expenses (112,645 ) (52,477 ) (68,538 ) (72,637 ) (306,297 ) Operating income (4,109 ) (24,060 ) (5,115 ) 4,735 (28,549 ) Interest expense, net (628 ) (1,291 ) (1,422 ) (1,340 ) (4,681 ) Other 33 3 (48 ) 38 26 Income from continuing operations before income tax expense (4,704 ) (25,348 ) (6,585 ) 3,433 (33,204 ) Income tax expense (886 ) (7,750 ) (1,284 ) 2,010 (7,910 ) Net income $ (3,818 ) $ (17,598 ) $ (5,301 ) $ 1,423 $ (25,294 ) Basic earnings per share: Basic earnings per share $ (0.13 ) $ (0.59 ) $ (0.15 ) $ 0.04 $ (0.80 ) Diluted earnings per share: Diluted earnings per share $ (0.13 ) $ (0.59 ) $ (0.15 ) $ 0.04 $ (0.80 ) Dividends declared per common share $ 0.15 $ — $ — $ — $ 0.15

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 26, 2021
Accounting Policies [Abstract]
Basis of Presentation	(a) Basis of Presentation The Company utilizes a 52- or 53-week reporting period ending on the last Sunday of December. The periods ended December 26, 2021 (fiscal year 2021), December 27, 2020 (fiscal year 2020) and December 29, 2019 (fiscal year 2019) each had a 52-week reporting period. The consolidated financial statements are prepared in conformity with U.S. generally accepted accounting principles and include the financial statements of Ruth’s Hospitality Group, Inc. and its wholly owned subsidiaries. All significant inter-company balances and transactions have been eliminated in consolidation. The preparation of consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Recent Accounting Pronouncements	(b) Recent Accounting Pronouncements In December 2019 the FASB issued ASU 2019-12, Income Taxes (Topic 740). This update modifies Topic 740 to simplify the accounting for income taxes. This update was effective for the Company in the first quarter of fiscal year 2021. The adoption of ASU 2019-12 did not have a significant impact on the Company’s ongoing financial reporting.
Contingencies	(c) Contingencies The Company recognizes liabilities for contingencies when there is an exposure that indicates it is both probable that an asset has been impaired or that a liability has been incurred and that the amount of impairment or loss can be reasonably estimated.
Cash Equivalents	(d) Cash Equivalents For purposes of the consolidated financial statements, the Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Accounts Receivable	(e) Accounts Receivable Accounts receivable consists primarily of bank credit cards receivable, income tax receivable, landlord contributions, franchise royalty payments receivable, receivables from gift card sales, banquet billings receivable and other miscellaneous receivables.
Allowance for Doubtful Accounts	(f) Allowance for Doubtful Accounts The Company performs a specific review of account balances and applies historical collection experience to the various aging categories of receivable balances in establishing an allowance.
Inventories	(g) Inventories Inventories consist of food, beverages and supplies and are stated at the lower of cost or net realizable value. Cost is determined using the first-in, first-out method.
Property and Equipment, net	(h) Property and Equipment, net Property and equipment are stated at cost. Expenditures for improvements and replacements are capitalized and maintenance and repairs are charged to expense. Depreciation is computed on a straight-line basis over the estimated useful lives of the assets. Leasehold improvements are amortized on the straight-line basis over the shorter of the lease term or the estimated useful lives of the assets. The estimated useful lives for assets are as follows: Building and Building Improvements, 20 to 40 years; Equipment, 5 years; Furniture and Fixtures, 5 to 7 years; Computer Equipment, 3 to 5 years; and Leasehold Improvements, 5 to 20 years (limited by the lease term).
Goodwill and Franchise Rights	(i) Goodwill and Franchise Rights Goodwill and intangible assets acquired in a business combination that are determined to have an indefinite useful life are not amortized, but reviewed for impairment at least annually in accordance with the provisions of FASB Accounting Standards Committee (ASC) Topic 350, Intangibles-Goodwill and Other. The annual testing date for determining whether goodwill and other intangible assets are impaired is the last day of the Company’s 48 th Franchise rights acquired prior to 2008 in a business combination that are determined to have an indefinite useful life are not amortized, but are reviewed for impairment at least annually and more frequently if events and circumstances indicate that the asset might be impaired. The Company allows and expects these franchisees to renew agreements indefinitely ensuring consistent cash flows. An impairment loss is recognized to the extent that the carrying amount exceeds the asset’s fair value. Franchise rights acquired after 2007 are no longer considered to have indefinite useful lives and are amortized in accordance with FASB ASC Topic 350 and reviewed for impairment under ASC Topic 360-10, Property, Plant and Equipment – Impairment and Disposal of Long-Lived Assets (Topic 360-10).
Impairment or Disposal of Long-Lived Assets	(j) Impairment or Disposal of Long-Lived Assets In accordance with Topic 360-10, long lived assets, such as property and equipment, operating lease right-of-use (ROU) assets and purchased intangibles subject to amortization, are reviewed for impairment on a restaurant-by-restaurant basis whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the financial statement carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized in the amount by which the carrying amount of the asset exceeds the fair value of the asset. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary. Key assumptions in the determination of fair value are the future after-tax cash flows of the restaurant and discount rate. The after-tax cash flows incorporate reasonable sales growth and margin improvement assumptions that would be expected by a franchisee in the determination of a purchase price for the restaurant. Estimates of future cash flows are highly subjective judgments and can be significantly impacted by changes in the business or economic conditions. The discount rate used in the fair value calculations is our estimate of the required rate of return that a market participant would expect to receive when purchasing a similar restaurant or groups of restaurants and the related long-lived assets. The discount rate incorporates rates of returns for historical refranchising market transactions and is commensurate with the risks and uncertainty inherent in the forecasted cash flows. We account for exit or disposal activities, including restaurant closures, in accordance with Topic 360-10. Such costs include the cost of disposing of the assets as well as other facility-related expenses from previously closed restaurants. These costs are generally expensed as incurred. For restaurants operated under operating leases, on the date we commit to a plan to either abandon the related ROU asset or sublease the underlying asset, we evaluate the ROU asset for potential impairment and determine the go-forward accounting based on the requirements in ASC Topic 842, Leases.
Deferred Financing Costs	(k) Deferred Financing Costs Deferred financing costs represent fees paid in connection with obtaining bank and other long-term financing. The Company paid $612 thousand in financing costs in fiscal year 2021, $961 thousand in financing costs in fiscal year 2020 and $36 financing costs during fiscal year 2019. The Company amortizes deferred financing costs using a method that approximates the effective interest method over the term of the related financing. Amortization of deferred financing costs was $386 thousand in fiscal year 2021, $346 thousand in fiscal year 2020 and $86 thousand in fiscal year 2019 and is included in interest expense on the consolidated statements of operations.
Revenues	(l) Revenues Revenues are derived principally from food and beverage sales. The Company does not rely on any major customers as a source of revenue. Restaurant Sales. Restaurant sales consist of food and beverage sales by Company-owned restaurants. Revenue from restaurant sales is recognized when food and beverage products are sold. Restaurant sales are presented net of sales taxes and discounts. Gratuities remitted by customers for the benefit of restaurant staff are not included in either revenues or operating expenses. Restaurant sales are primarily influenced by total operating weeks in the relevant period and comparable restaurant sales growth. Total operating weeks is the total number of Company-owned restaurants multiplied by the number of weeks each is in operation during the relevant period. Comparable restaurant sales growth reflects the change in year-over-year or quarter-over-quarter, as applicable, sales for the comparable restaurants. The Company defines comparable restaurants to be those Company-owned restaurants in operation for not less than eighteen months prior to the beginning of the fiscal year. Franchise Income. Franchise income includes (1) franchise and development fees charged to franchisees, (2) sales-based royalty income and (3) sales-based advertising fees charged to franchisees. Franchise royalties consist of 5.0% of adjusted gross sales from each franchisee-owned restaurant. In addition, our more recent franchise agreements require up to a 1.0% of adjusted gross sales advertising fee to be paid by the franchisee, which is applied to national advertising expenditures. Both the 5.0% royalty and the sales-based advertising fees are included in franchise income on the consolidated statements of operations. The Company recognizes franchise development and opening fees over the life of the applicable franchise agreements. Other Operating Income. Other operating income consists primarily of breakage income associated with gift cards, and also includes fees earned from management agreements, banquet-related guarantee and services revenue and other incidental guest fees. The Company’s accounting method for recognizing gift card breakage revenue is the redemption method. Under the redemption method, gift card breakage revenue is recognized and the gift card liability is derecognized for unredeemed gift cards in proportion to actual gift card redemptions. Gift card breakage rates are estimated based on historical breakage rates, including breakage rates during previous economic recessions, while also considering any changes in redemption patterns as a result of the current economic environment. Deferred Revenue. Deferred revenue primarily includes (1) the Company’s liability for gift cards that have been sold but not yet redeemed and (2) the Company’s liability for franchise development and opening fees that will be recognized over the life of the applicable franchise agreements. When gift cards are redeemed (typically within five years), the Company recognizes restaurant sales and reduces the deferred revenue liability. A portion of gift cards redeemed are used by customers to pay for sales taxes and gratuities, neither of which results in Company restaurant sales. Company issued gift cards redeemed at franchisee-owned restaurants result in royalty-based franchise income and reduce the deferred revenue liability. The expected redemption value of gift cards represents the full consideration received for all gift cards issued less the amount the Company has recognized as other operating income for gift cards that are not expected to be redeemed (gift card breakage). The Company recognized gift card breakage revenue of $3.2 million in fiscal year 2021, $2.3 million in fiscal year 2020 and $3.9 million in fiscal years 2019.
International Revenues	(m) International Revenues The Company currently has 23 international franchisee-owned restaurants in Aruba, Canada, China, Hong Kong, Indonesia, Japan, Mexico, Philippines, Singapore and Taiwan. In accordance with its franchise agreements relating to these international restaurants, the Company receives royalty revenue from these franchisees in U.S. dollars. Franchise fee revenues from international restaurants were $2.3 million, $1.9 million and $2.9 million in fiscal years 2021, 2020 and 2019, respectively.
Rent	(n) Rent The majority of our restaurant locations, as well as our corporate headquarters, are subject to a lease. We evaluate our leases at the lease commencement date to determine the classification as an operating or finance lease. All our existing leases are operating leases. In accordance with Topic 842, we recognize operating lease liabilities based on the present value of future minimum lease payments over the expected lease term and corresponding right-of-use assets. 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 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. We recognize lease expense related to operating leases on a straight-line basis. Many of our leases also require payment of property taxes, insurance and maintenance costs in addition to the minimum fixed lease payments. Certain of the Company’s operating leases contain rent holidays and predetermined fixed escalations of the minimum rent during the term of the lease, as well as renewal periods. The effects of the holidays and escalations have been reflected in lease expense on a straight-line basis for operating leases over the expected term. Many of our leases have renewal periods totaling up to 20 years, exercisable at our option. At lease inception, we include option periods that we are reasonably certain to exercise as failure to renew the lease would impose an economic penalty either from the loss of our investment in leasehold improvements or future cash flows from operating the restaurant. The consolidated financial statements reflect the same lease term for amortizing leasehold improvements as we use to determine finance versus operating lease classifications. Landlord allowances are recorded as an adjustment to the right-of-use assets. Additionally, certain of the Company’s operating leases contain clauses that require additional variable rent based on a percentage of sales greater than certain specified target amounts. The Company recognizes variable rent expense prior to the achievement of the specified target that triggers the variable rent, provided achievement of that target is considered probable.
Marketing and Advertising	(o) Marketing and Advertising Marketing and advertising expenses in the accompanying consolidated statements of operations include expenses related to advertising, online initiatives, traditional public relations and consumer research. Advertising expenses were $2.7 million, $2.9 million and $6.3 million in fiscal years 2021, 2020 and 2019, respectively. Advertising costs are expensed as incurred.
Insurance Liability	(p) Insurance Liability The Company maintains various policies for workers’ compensation, employee health, general liability and property damage. Pursuant to those policies, the Company is responsible for losses up to certain limits. The Company records liabilities for the estimated exposure for aggregate losses below those limits. The recorded liabilities are based on estimates of the ultimate costs to be incurred to settle known claims and claims incurred but not reported as of the balance sheet date. The estimated liabilities are not discounted and are based on a number of assumptions and factors, including historical trends, actuarial assumptions and economic conditions. Independent actuaries are used to develop estimates of the workers’ compensation, general and employee health care liabilities.
Stock-Based Compensation	(q) Stock-Based Compensation The Company recognizes stock-based compensation in accordance with FASB ASC Topic 718, Compensation—Stock Compensation, (Topic 718). Stock-based compensation cost includes compensation cost for all share-based payments granted based on the grant date fair value estimated in accordance with the provisions of Topic 718. Compensation cost is recognized on a straight-line basis over the requisite service period of each award. The Company does not estimate forfeitures when recognizing compensation expense. Forfeitures are accounted for as they occur.
Pre-Opening Costs	(r) Pre-Opening Costs Pre-opening costs incurred with the opening of new restaurants are expensed as incurred. These costs include rent expense, wages, benefits, travel and lodging for the training and opening management teams, and food, beverage and other restaurant operating expenses incurred prior to a restaurant opening for business.
Income Taxes	(s) Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company applies the provisions of FASB ASC Topic 740, Income Taxes (Topic 740). Topic 740 requires that a position taken or expected to be taken in a tax return be recognized (or derecognized) in the financial statements when it is more likely than not that the position would be sustained upon examination by tax authorities. A recognized tax position is then measured at the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. The Company’s continuing practice is to recognize interest and penalties related to uncertain tax positions in income tax expense.
Earnings (Loss) Per Share	(t) Earnings (Loss) Per Share Basic earnings (loss) per share is calculated by dividing net income (loss) by the weighted average number of shares of common stock outstanding during each period. Diluted earnings (loss) per share is calculated by dividing net income (loss) by the diluted weighted average shares of common stock outstanding during each period. Potentially dilutive securities include shares of non-vested stock awards. Diluted earnings (loss) per share considers the impact of potentially dilutive securities except in periods in which there is a loss because the inclusion of the potential common shares would have an antidilutive effect. Stock awards are excluded from the calculation of diluted earnings (loss) per share in the event they are antidilutive.

The Company, Organization and_2

The Company, Organization and Description of Business (Tables)	12 Months Ended
	Dec. 26, 2021
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Summary of Restaurants	The following table summarizes the changes in the number of Company-owned Ruth’s Chris Steak House restaurants and franchisee-owned restaurants during the thirteen and fifty-two weeks ended December 26, 2021. 13 Weeks Ending 52 Weeks Ending December 26, 2021 December 26, 2021 Ruth's Chris Steak House Company Franchised Managed Total Company Franchised Managed Total Beginning of period 73 73 3 149 74 72 3 149 Acquired 0 0 0 0 0 0 0 0 Sold 0 0 0 0 0 0 0 0 New 2 1 0 3 2 2 0 4 Closed 2 0 0 2 3 0 0 3 End of period 73 74 3 150 73 74 3 150 % of total 49 % 49 % 2 % 100 % 49 % 49 % 2 % 100 %

Franchisee Acquisition (Tables)

Franchisee Acquisition (Tables)	12 Months Ended
	Dec. 26, 2021
MBR Franchise Acquisition Restaurants [Member]
Summary of Allocation of Purchase Price	The allocation of purchase price was as follows (in thousands): Balances at December 29, 2019 Current assets $ 387 Property and equipment 2,398 Goodwill 9,027 Franchise rights 7,100 Other intangibles 475 Total assets acquired $ 19,387 Current liabilities 725 Other liabilities 43 Total liabilities assumed $ 768 Net assets acquired $ 18,619

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 26, 2021
Leases [Abstract]
Schedule of Components of Lease Expense	The components of lease expense are as follows (in thousands): Fiscal Year Ended Classification December 26, 2021 December 27, 2020 Operating lease cost Restaurant operating expenses and General and administrative costs $ 19,553 $ 23,286 Variable lease cost Restaurant operating expenses and General and administrative costs 13,824 9,358 Total lease cost $ 33,377 $ 32,644
Schedule of Maturities of Lease Liabilities	As of December 26, 2021, maturities of lease liabilities are summarized as follows (in thousands): Company Total 2022 $ 27,204 2023 24,251 2024 23,793 2025 22,342 2026 21,380 Thereafter 177,549 296,519 Imputed interest (86,847 ) $ 209,672
Schedule of Supplemental Cash Flow Information Related to Leases	Supplemental cash flow information related to leases was as follows (in thousands): Fiscal Year Ended December 26, 2021 December 27, 2020 Cash paid for amounts included in the measurement of lease liabilities $ 21,898 $ 22,870 Right-of-use assets obtained in exchange for lease obligations $ 13,042 $ 17,483 Reduction of right-of-use assets and lease obligations from lease modifications and terminations $ 12,594 $ 12,824

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 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). 52 Weeks Ended December 26, 2021: Domestic International Total Revenue Restaurant sales $ 402,015 $ — $ 402,015 Franchise income 16,263 2,270 18,533 Other operating income 8,575 — 8,575 Total revenue $ 426,853 $ 2,270 $ 429,123 52 Weeks Ended December 27, 2020: Domestic International Total Revenue Restaurant sales $ 260,763 $ — $ 260,763 Franchise income 9,880 1,857 11,737 Other operating income 5,248 — 5,248 Total revenue $ 275,891 $ 1,857 $ 277,748 52 Weeks Ended December 29, 2019: Domestic International Total Revenue Restaurant sales $ 441,361 $ — $ 441,361 Franchise income 15,004 2,875 17,879 Other operating income 8,786 — 8,786 Total revenue $ 465,151 $ 2,875 $ 468,026
Summary of Receivables and Deferred Revenue Liabilities from Contract with Customers and Significant Changes in Deferred Revenue and Unearned Franchise Fees	The following table provides information about receivables and deferred revenue liabilities from contracts with customers (in thousands). December 26, December 27, 2021 2020 Accounts receivable, less allowance for doubtful accounts 2021 - $106; 2020 - $322 $ 24,179 $ 16,578 Deferred revenue $ 69,029 $ 59,030 Unearned franchise fees $ 2,219 $ 2,186 Significant changes in the deferred revenue balance and the unearned franchise fees balance during the fifty-two weeks of fiscal years 2021 and 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 (24,579 ) — Increases due to proceeds received, excluding amounts recognized during the period 30,365 — Decreases due to recognition of franchise development and opening fees — (303 ) Other 388 — Balance at December 27, 2020 59,030 2,186 Decreases in the beginning balance from gift card redemptions (30,741 ) — Increases due to proceeds received, excluding amounts recognized during the period 40,757 265 Decreases due to recognition of franchise development and opening fees — (232 ) Other (17 ) — Balance at December 26, 2021 $ 69,029 $ 2,219
Summary of Recognition of Revenue Related to Deferred Franchise Development and Opening Fees	The projected recognition of revenue related to deferred franchise development and opening fees is as follows (in thousands). Balance as of December 26, 2021 Fiscal Year 2022 Fiscal Year 2023 Fiscal Years 2024-2026 More Than 5 Years Franchise development and opening fees $ 2,219 $ 231 $ 231 $ 671 $ 1,086

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 26, 2021
Fair Value Disclosures [Abstract]
Assets Measured at Fair Value on Non-recurring Basis	The Company’s non-financial assets measured at fair value on a non-recurring basis as of December 26, 2021 were as follows (in thousands): Fair Value as of December 26, 2021 Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Losses on Impairment Long-lived assets $ — $ — $ — $ 1,766 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

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 26, 2021
Goodwill And Intangible Assets Disclosure [Abstract]
Carrying Values of Franchise Rights and Other Intangible Assets	The financial statement carrying values of the Company’s franchise rights and other intangible assets were as follows (amounts in thousands): Weighted Average Amortization Period Gross Carrying Value Accumulated Amortization Net Carrying Value Amortizing intangible assets: Franchise rights 4.7 yrs $ 18,818 $ (8,779 ) $ 10,039 Lease assets 8.9 yrs 2,000 (1,250 ) 750 Other assets 0.9 yrs 490 (448 ) 42 21,308 (10,477 ) 10,831 Indefinite-lived intangible assets: Franchise rights 32,200 — 32,200 Liquor licenses 4,080 — 4,080 Other assets 118 — 118 36,398 — 36,398 Total intangible assets $ 57,706 $ (10,477 ) $ 47,229
Carrying Values of Goodwill	The financial statement carrying values of the Company’s goodwill was as follows (amounts in thousands): Gross Goodwill Accumulated Goodwill Impairment Losses Net Carrying Value of Goodwill Balance as of December 27, 2020 $ 56,107 $ (10,558 ) $ 45,549 Balance as of December 26, 2021 $ 56,107 $ (10,558 ) $ 45,549

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 26, 2021
Property Plant And Equipment [Abstract]
Summary of Property and Equipment	Property and equipment consist of the following (amounts in thousands): December 26, December 27, 2021 2020 Land $ 616 $ 616 Building and building improvements 25,503 25,503 Equipment 43,427 41,771 Computer equipment 16,657 16,500 Furniture and fixtures 26,436 26,076 Leasehold improvements 187,905 181,206 Construction-in-progress 17,015 5,492 317,559 297,164 Less accumulated depreciation (195,853 ) (177,277 ) $ 121,706 $ 119,887

Long-term Debt (Tables)

Long-term Debt (Tables)	12 Months Ended
	Dec. 26, 2021
Debt Disclosure [Abstract]
Schedule of Long-term Debt Consists	Long-term debt consists of the following (amounts in thousands): December 26, December 27, 2021 2020 Senior Credit Facility: Revolving credit facility $ 70,000 $ 115,000 Less current maturities — — $ 70,000 $ 115,000

Franchise Operations (Tables)

Franchise Operations (Tables)	12 Months Ended
	Dec. 26, 2021
Revenue From Contract With Customer [Abstract]
Franchise Income	The Company classifies franchise income separately in the consolidated statements of operations (in thousands): Fiscal Year 2021 2020 2019 Franchise income: Income from existing franchise locations $ 18,533 $ 11,663 $ 17,689 Opening, closing and development fee income — 74 190 Total franchise income: $ 18,533 $ 11,737 $ 17,879

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	12 Months Ended
	Dec. 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 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 August 2, 2019 $ 0.13 August 22, 2019 $ 3,854 September 5, 2019 November 1, 2019 $ 0.13 November 21, 2019 $ 3,814 December 5, 2019

Incentive and Stock Option Pl_2

Incentive and Stock Option Plans (Tables)	12 Months Ended
	Dec. 26, 2021
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of Non-vested Restricted Stock, Restricted Stock Units, and Market Stock Units	A summary of the status of non-vested restricted stock, restricted stock units, and market stock units as of December 26, 2021 and changes during fiscal year 2021 is presented below. 2021 Shares Weighted-Average Grant-Date Fair Value Per Share Non-vested shares at beginning of year 744,514 $ 22.22 Granted 330,445 21.09 Vested (321,882 ) 21.76 Forfeited (11,046 ) 23.56 Non-vested shares at end of year 742,031 $ 21.72

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 26, 2021
Income Tax Disclosure [Abstract]
Income Tax Expense (Benefit)	Total income tax expense (benefit) for fiscal years 2021, 2020, and 2019 was (in thousands): 2021 2020 2019 Total consolidated income tax expense (benefit) $ 4,063 $ (7,910 ) $ 8,173
Income Tax Expense (Benefit) from Continuing Operations	Income tax expense (benefit) from continuing operations consists of the following (in thousands): Current Deferred Total Year ended December 26, 2021 U.S. Federal $ (7,846 ) $ 8,780 $ 934 State 2,690 235 2,925 Foreign 204 — 204 $ (4,952 ) $ 9,015 $ 4,063 Year ended December 27, 2020 U.S. Federal $ (4,061 ) $ (4,986 ) $ (9,047 ) State (364 ) 1,298 934 Foreign 203 — 203 $ (4,222 ) $ (3,688 ) $ (7,910 ) Year ended December 29, 2019 U.S. Federal $ 4,350 $ 563 $ 4,913 State 2,685 274 2,959 Foreign 301 — 301 $ 7,336 $ 837 $ 8,173
Schedule of Federal Statutory Income Tax Effective Tax Rate to Income from Continuing Operations Before Income Taxes	Income tax expense (benefit) differs from amounts computed by applying the federal statutory income tax rate to income from continuing operations before income taxes as follows (in thousands): 2021 2020 2019 Income tax expense (benefit) at statutory rates $ 9,731 $ (6,973 ) $ 10,580 Increase (decrease) in income taxes resulting from: State income taxes, net of federal benefit 1,937 (1,410 ) 2,317 Employment-related tax credits, net (4,277 ) (2,827 ) (4,976 ) Non-deductible executive compensation 960 1,160 1,023 Stock-based compensation (141 ) 377 (392 ) Impact of federal carryback under CARES Act (4,556 ) (1,026 ) — Change in valuation allowance 298 2,630 29 Other 111 159 (408 ) $ 4,063 $ (7,910 ) $ 8,173 Effective tax rate 8.8 % 23.8 % 16.2 %
Deferred Tax Assets and Liabilities	The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities are presented below (in thousands): 2021 2020 Deferred tax assets: Accounts payable and accrued expenses $ 12,223 $ 11,855 Operating lease liabilities 51,221 55,862 Net state operating loss carryforwards 4,197 4,736 Tax credit carryforwards 389 4,241 Other 63 61 Total gross deferred tax assets 68,093 76,755 Less valuation allowance (4,847 ) (4,549 ) Net deferred tax assets 63,246 72,206 Deferred tax liabilities: Property and equipment (7,201 ) (3,279 ) Intangible assets (13,301 ) (12,617 ) Operating lease right of use assets (43,143 ) (47,694 ) Total gross deferred tax liabilities (63,645 ) (63,590 ) Net deferred tax assets (liabilities) $ (399 ) $ 8,616
Unrecognized Tax Benefit Reconciliation	A reconciliation of the beginning and ending amount of unrecognized tax benefits follows (amounts in thousands): Unrecognized tax benefits balance at December 27, 2020 $ 291 Gross increases for tax positions of prior years 9 Unrecognized tax benefits balance at December 26, 2021 $ 300

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	12 Months Ended
	Dec. 26, 2021
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings (Loss) Per Share	The following table sets forth the computation of basic earnings (loss) per common share (amounts in thousands, except share and per share data): Fiscal Year 2021 2020 2019 Net income (loss) $ 42,275 $ (25,294 ) $ 42,206 Shares: Weighted average number of common shares outstanding - basic 34,255,966 31,683,920 28,998,382 Basic earnings (loss) per common share $ 1.23 $ (0.80 ) $ 1.46 The following table sets forth the computation of diluted earnings (loss) per share (amounts in thousands, except share and per share data): Fiscal Year 2021 2020 2019 Net income (loss) $ 42,275 $ (25,294 ) $ 42,206 Shares: Weighted average number of common shares outstanding - basic 34,255,966 31,683,920 28,998,382 Dilutive shares 212,232 — 378,598 Weighted average number of common shares outstanding - diluted 34,468,198 31,683,920 29,376,980 Diluted earnings (loss) per common share $ 1.23 $ (0.80 ) $ 1.44

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 26, 2021
Segment Reporting [Abstract]
Segment Information, Operating Profit (Loss)	Fiscal Year 2021 2020 2019 (dollar amounts in thousands) Revenues: Company-owned steakhouse restaurants $ 407,418 $ 263,731 $ 446,257 Franchise operations 18,533 11,737 17,879 Unallocated other revenue and revenue discounts 3,172 2,280 3,890 Total revenues $ 429,123 $ 277,748 $ 468,026 Segment profits: Company-owned steakhouse restaurants $ 99,297 $ 37,480 $ 103,945 Franchise operations 18,533 11,737 17,879 Total segment profit 117,830 49,217 121,824 Unallocated operating income 3,172 2,280 3,890 Marketing and advertising expenses (13,464 ) (6,859 ) (15,432 ) General and administrative costs (32,531 ) (33,248 ) (34,643 ) Depreciation and amortization expenses (20,487 ) (21,964 ) (21,354 ) Pre-opening costs (1,894 ) (1,633 ) (1,824 ) Gain on lease modifications (1,058 ) 206 — Loss on impairment (1,854 ) (16,548 ) — Interest expense, net (3,478 ) (4,681 ) (2,197 ) Other income 102 26 115 Income (loss) from continuing operations before income tax expense $ 46,338 $ (33,204 ) $ 50,379 Capital expenditures: Company-owned steakhouse restaurants $ 11,292 $ 10,294 $ 30,026 Corporate assets 8,359 326 1,642 Total capital expenditures $ 19,651 $ 10,620 $ 31,668
Segment Information, Assets	Fiscal Year December 26, December 27, December 29, 2021 2020 2019 (dollar amounts in thousands) Total assets: Company-owned steakhouse restaurants $ 404,929 $ 420,245 $ 471,756 Franchise operations 2,801 1,705 2,435 Corporate assets - unallocated 128,249 112,108 17,756 Deferred income taxes - unallocated — 8,616 4,929 Total assets $ 535,979 $ 542,674 $ 496,876

Supplemental Consolidated Fin_2

Supplemental Consolidated Financial Statement Information (Tables)	12 Months Ended
	Dec. 26, 2021
Disclosure Text Block Supplement [Abstract]
Summary of Accounts Receivable	Accounts receivable, net consists of the following (amounts in thousands): December 26, December 27, 2021 2020 Bank credit card receivables $ 10,820 $ 6,643 Landlord contributions 1,734 4,108 Franchise fees 2,801 1,600 Trade receivables 574 662 Receivable from gift card issuances 9,847 7,845 Income tax receivable 15,225 3,371 Other 693 402 Allowance for doubtful accounts (106 ) (322 ) $ 41,588 $ 24,309
Summary of Other Assets	Other assets consist of the following (amounts in thousands): December 26, December 27, 2021 2020 Deposits $ 501 $ 524 Deferred financing costs, net 1,046 820 $ 1,547 $ 1,344

Quarterly Financial Data (Una_2

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 26, 2021
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results of Operations	Summarized unaudited quarterly financial data (amounts in thousands, except per share information): Quarter Ended March 28, June 27, September 26, December 26, 2021 2021 2021 2021 Total Total revenues $ 87,283 $ 110,910 $ 104,187 $ 126,743 $ 429,123 Cost and expenses (75,201 ) (94,650 ) (95,154 ) (114,405 ) (379,409 ) Operating income (loss) 12,082 16,260 9,033 12,338 49,714 Interest expense, net (1,303 ) (1,128 ) (678 ) (368 ) (3,478 ) Other 44 36 (18 ) 39 102 Income (loss) from continuing operations before income tax expense 10,823 15,168 8,337 12,009 46,338 Income tax expense (benefit) 1,698 2,757 1,398 (1,791 ) 4,063 Net income (loss) $ 9,125 $ 12,411 $ 6,939 $ 13,800 $ 42,275 Basic earnings (loss) per share: Basic earnings (loss) per share $ 0.27 $ 0.36 $ 0.20 $ 0.41 $ 1.23 Diluted earnings (loss) per share: Diluted earnings (loss) per share $ 0.26 $ 0.36 $ 0.20 $ 0.40 $ 1.23 Dividends declared per common share $ — $ — $ — $ — $ — Quarter Ended March 29, June 28, September 27, December 27, 2020 2020 2020 2020 Total Total revenues $ 108,536 $ 28,417 $ 63,423 $ 77,372 $ 277,748 Cost and expenses (112,645 ) (52,477 ) (68,538 ) (72,637 ) (306,297 ) Operating income (4,109 ) (24,060 ) (5,115 ) 4,735 (28,549 ) Interest expense, net (628 ) (1,291 ) (1,422 ) (1,340 ) (4,681 ) Other 33 3 (48 ) 38 26 Income from continuing operations before income tax expense (4,704 ) (25,348 ) (6,585 ) 3,433 (33,204 ) Income tax expense (886 ) (7,750 ) (1,284 ) 2,010 (7,910 ) Net income $ (3,818 ) $ (17,598 ) $ (5,301 ) $ 1,423 $ (25,294 ) Basic earnings per share: Basic earnings per share $ (0.13 ) $ (0.59 ) $ (0.15 ) $ 0.04 $ (0.80 ) Diluted earnings per share: Diluted earnings per share $ (0.13 ) $ (0.59 ) $ (0.15 ) $ 0.04 $ (0.80 ) Dividends declared per common share $ 0.15 $ — $ — $ — $ 0.15

The Company, Organization and_3

The Company, Organization and Description of Business (Details Textual) $ in Millions	Jul. 29, 2019USD ($)	Dec. 26, 2021Restaurant	Dec. 26, 2021Restaurant	Sep. 26, 2021Restaurant	Dec. 27, 2020Restaurant
MBR Franchise Acquisition Restaurants [Member]
Organization And Basis Of Presentation [Line Items]
Acquisition of franchise restaurant, net of cash acquired | $	$ 18.6
Ruths Chris Steak House [Member]
Organization And Basis Of Presentation [Line Items]
Number of Restaurants		150	150	149	149
Number Of Restaurants Opened During Period		3	4
Number of Restaurants Closed during Period		2	3
Ruths Chris Steak House [Member] | Contractual Agreement [Member]
Organization And Basis Of Presentation [Line Items]
Number of Restaurants		3	3
Ruths Chris Steak House [Member] | Company [Member]
Organization And Basis Of Presentation [Line Items]
Number of Restaurants		73	73	73	74
Number Of Restaurants Opened During Period		2	2
Number of Restaurants Closed during Period		2	3
Ruths Chris Steak House [Member] | Company [Member] | Short Hills, NJ and Lake Grove, NY [Member]
Organization And Basis Of Presentation [Line Items]
Number Of Restaurants Opened During Period			2
Ruths Chris Steak House [Member] | Company [Member] | Bellevue, WA, Bethesda, MD and Mauna Lani, HI [Member]
Organization And Basis Of Presentation [Line Items]
Number of Restaurants Closed during Period			3
Ruths Chris Steak House [Member] | Franchised Units [Member]
Organization And Basis Of Presentation [Line Items]
Number of Restaurants		74	74	73	72
Number Of Restaurants Opened During Period		1	2
Number of Restaurants Closed during Period		0	0
Ruths Chris Steak House [Member] | Franchised Units [Member] | International [Member]
Organization And Basis Of Presentation [Line Items]
Number of Restaurants		23	23
Number Of Restaurants Opened During Period			2

The Company, Organization and_4

The Company, Organization and Description of Business - Summary of Restaurants (Details) - Ruths Chris Steak House [Member]	3 Months Ended	12 Months Ended
	Dec. 26, 2021Restaurant	Dec. 26, 2021Restaurant
Company Organization And Description Of Business [Line Items]
Beginning of period	149	149
Acquired	0	0
Sold	0	0
New	3	4
Closed	2	3
End of period	150	150
% of total	100.00%	100.00%
Company [Member]
Company Organization And Description Of Business [Line Items]
Beginning of period	73	74
Acquired	0	0
Sold	0	0
New	2	2
Closed	2	3
End of period	73	73
% of total	49.00%	49.00%
Franchised Units [Member]
Company Organization And Description Of Business [Line Items]
Beginning of period	73	72
Acquired	0	0
Sold	0	0
New	1	2
Closed	0	0
End of period	74	74
% of total	49.00%	49.00%
Managed [Member]
Company Organization And Description Of Business [Line Items]
Beginning of period	3	3
Acquired	0	0
Sold	0	0
New	0	0
Closed	0	0
End of period	3	3
% of total	2.00%	2.00%

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Textual) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 26, 2021USD ($)Restaurant	Sep. 26, 2021USD ($)	Jun. 27, 2021USD ($)	Mar. 28, 2021USD ($)	Dec. 27, 2020USD ($)	Sep. 27, 2020USD ($)	Jun. 28, 2020USD ($)	Mar. 29, 2020USD ($)	Dec. 26, 2021USD ($)Restaurant	Dec. 27, 2020USD ($)	Dec. 29, 2019USD ($)
Summary Of Significant Accounting Policies [Line Items]
Change in accounting principle, accounting standards update, adoption date	Mar. 28, 2021								Mar. 28, 2021
Change in accounting principle, accounting standards update, adopted [true false]	true								true
Change in accounting principle, accounting standards update, immaterial effect [true false]	true								true
Accounting Standards Update [Extensible Enumeration]									us-gaap:AccountingStandardsUpdate201912Member
Payments of financing costs									$ 612	$ 961	$ 36
Amortization of deferred financing costs									386	346	86
Gift card breakage revenue recognized									3,200	2,300	3,900
Revenues	$ 126,743	$ 104,187	$ 110,910	$ 87,283	$ 77,372	$ 63,423	$ 28,417	$ 108,536	429,123	277,748	468,026
Advertising expenses									2,700	2,900	6,300
International [Member]
Summary Of Significant Accounting Policies [Line Items]
Revenues									$ 2,270	1,857	2,875
Franchised Units [Member] | International [Member]
Summary Of Significant Accounting Policies [Line Items]
Number of restaurants | Restaurant	23								23
Franchise Income [Member]
Summary Of Significant Accounting Policies [Line Items]
Revenues									$ 18,533	11,737	17,879
Franchise Income [Member] | International [Member]
Summary Of Significant Accounting Policies [Line Items]
Revenues									$ 2,270	$ 1,857	$ 2,875
Franchise Income [Member]
Summary Of Significant Accounting Policies [Line Items]
Percentage of franchise royalties on adjusted gross sales of franchisee									5.00%
Percentage of advertising fee to be paid by franchisee upon adjusted gross sales									1.00%
Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Operating lease, renewal period	5 years								5 years
Percentage of tax benefit realized upon settlement									50.00%
Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Period for redemption of gift cards									5 years
Operating lease, renewal period	20 years								20 years
Building and Building Improvements [Member] | Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment, useful life									20 years
Building and Building Improvements [Member] | Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment, useful life									40 years
Equipment [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment, useful life									5 years
Furniture and Fixtures [Member] | Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment, useful life									5 years
Furniture and Fixtures [Member] | Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment, useful life									7 years
Computer Equipment [Member] | Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment, useful life									3 years
Computer Equipment [Member] | Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment, useful life									5 years
Leasehold Improvements [Member] | Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment, useful life									5 years
Leasehold Improvements [Member] | Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment, useful life									20 years

Franchisee Acquisition (Details

Franchisee Acquisition (Details Textual) - USD ($) $ in Thousands	Jul. 29, 2019	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Business Acquisition [Line Items]
Business combination, Integration related costs				$ 536
MBR Franchise Acquisition Restaurants [Member]
Business Acquisition [Line Items]
Acquisition of franchise restaurant, net of cash acquired	$ 18,600
Weighted average amortization period of required franchise and territory rights		2 years 9 months 18 days
MBR Franchise Acquisition Restaurants [Member] | Minimum [Member]
Business Acquisition [Line Items]
Property and equipment, useful life		2 years
Franchise and territory rights fully impaired			$ 3,100
MBR Franchise Acquisition Restaurants [Member] | Maximum [Member]
Business Acquisition [Line Items]
Property and equipment, useful life		20 years

Franchisee Acquisition - Summar

Franchisee Acquisition - Summary of Allocation of Purchase Price (Details) - USD ($) $ in Thousands	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Business Acquisition [Line Items]
Goodwill	$ 45,549	$ 45,549
MBR Franchise Acquisition Restaurants [Member]
Business Acquisition [Line Items]
Current assets			$ 387
Property and equipment			2,398
Goodwill			9,027
Franchise rights			7,100
Other intangibles			475
Total assets acquired			19,387
Current liabilities			725
Other liabilities			43
Total liabilities assumed			768
Net assets acquired			$ 18,619

Leases (Details Textual)

Leases (Details Textual) $ in Millions	12 Months Ended
	Dec. 26, 2021USD ($)RestaurantLease	Dec. 27, 2020Lease	Jan. 21, 2015Restaurant
Leases [Line Items]
Number of lease terminated | Lease	1	8
Weighted average term for operating leases	12 years 10 months 24 days	13 years 2 months 12 days
Weighted average discount rate for operating leases	5.30%	5.20%
Number of leases executed | Lease	6
Undiscounted fixed payments over the initial term | $	$ 31.2
Lease description	Additionally, as of December 26,2021, the Company has executed six leases for new Ruth’s Chris Steak House Restaurant locations with undiscounted fixed payments over the initial term of $31.2 million.  These leases are expected to commence during the next 12 months and are expected to have an economic lease term of 20 years.  The leases will commence when the landlords make the properties available to the Company.  The Company will assess the reasonably certain lease term at the lease commencement date.
Lease term	20 years
Lease Obligations Guaranteed | $	$ 21.2
Landry’s Lease Obligations [Member]
Leases [Line Items]
Lease termination period	2040
Mitchells Restaurants [Member]
Leases [Line Items]
Number of Restaurants	21
Mitchells Fish Market [Member] | Company-owned Fish Market Restaurants [Member]
Leases [Line Items]
Number of Restaurants			18
Camerons Mitchell Steak house [Member] | Company-owned Steakhouse Restaurants [Member]
Leases [Line Items]
Number of Restaurants			3
Minimum [Member]
Leases [Line Items]
Remaining lease terms	1 year
Operating lease, renewal period	5 years
Maximum [Member]
Leases [Line Items]
Remaining lease terms	20 years
Operating lease, renewal period	20 years

Leases - Schedule of Components

Leases - Schedule of Components of Lease Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020
Leases [Abstract]
Operating lease cost	$ 19,553	$ 23,286
Variable lease cost	13,824	9,358
Total lease cost	$ 33,377	$ 32,644

Leases - Schedule of Maturities

Leases - Schedule of Maturities of Lease Liabilities (Details) $ in Thousands	Dec. 26, 2021USD ($)
Leases [Abstract]
2022	$ 27,204
2023	24,251
2024	23,793
2025	22,342
2026	21,380
Thereafter	177,549
Total future minimum rental commitments	296,519
Imputed interest	(86,847)
Total	$ 209,672

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Cash Flow Information Related to Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020
Cash Flow Operating Activities Lessee [Abstract]
Cash paid for amounts included in the measurement of lease liabilities	$ 21,898	$ 22,870
Right-of-use assets obtained in exchange for lease obligations	13,042	17,483
Reduction of right-of-use assets and lease obligations from lease modifications and terminations	$ 12,594	$ 12,824

Revenue - Summary of Disaggrega

Revenue - Summary of Disaggregated Revenue by Major Component for Each Category (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 26, 2021	Sep. 26, 2021	Jun. 27, 2021	Mar. 28, 2021	Dec. 27, 2020	Sep. 27, 2020	Jun. 28, 2020	Mar. 29, 2020	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Disaggregation Of Revenue [Line Items]
Revenues	$ 126,743	$ 104,187	$ 110,910	$ 87,283	$ 77,372	$ 63,423	$ 28,417	$ 108,536	$ 429,123	$ 277,748	$ 468,026
Restaurant Sales [Member]
Disaggregation Of Revenue [Line Items]
Revenues									402,015	260,763	441,361
Franchise Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues									18,533	11,737	17,879
Other Operating Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues									8,575	5,248	8,786
Domestic [Member]
Disaggregation Of Revenue [Line Items]
Revenues									426,853	275,891	465,151
Domestic [Member] | Restaurant Sales [Member]
Disaggregation Of Revenue [Line Items]
Revenues									402,015	260,763	441,361
Domestic [Member] | Franchise Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues									16,263	9,880	15,004
Domestic [Member] | Other Operating Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues									8,575	5,248	8,786
International [Member]
Disaggregation Of Revenue [Line Items]
Revenues									2,270	1,857	2,875
International [Member] | Franchise Income [Member]
Disaggregation Of Revenue [Line Items]
Revenues									$ 2,270	$ 1,857	$ 2,875

Revenue - Summary of Receivable

Revenue - Summary of Receivables and Deferred Revenue Liabilities from Contract with Customers (Details) - USD ($) $ in Thousands	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Revenue From Contract With Customer [Abstract]
Accounts receivable, less allowance for doubtful accounts 2021 - $106; 2020 - $322	$ 24,179	$ 16,578
Deferred revenue	69,029	59,030	$ 52,856
Unearned franchise fees	$ 2,219	$ 2,186	$ 2,489

Revenue - Summary of Receivab_2

Revenue - Summary of Receivables and Deferred Revenue Liabilities from Contract with Customers (Details) (Parentheticals) - USD ($) $ in Thousands	Dec. 26, 2021	Dec. 27, 2020
Revenue From Contract With Customer [Abstract]
Allowance for doubtful accounts	$ 106	$ 322

Revenue - Summary of Significan

Revenue - Summary of Significant Changes in Deferred Revenue and Unearned Franchise Fees (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 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	(30,741)	(24,579)
Deferred Revenue, Increases due to proceeds received, excluding amounts recognized during the period	40,757	30,365
Deferred Revenue, Other	(17)	388
Deferred Revenue, Ending balance	69,029	59,030
Unearned Franchise Fees, Beginning balance	2,186	2,489
Unearned Franchise Fees, Increases due to proceeds received, excluding amounts recognized during the period	265
Unearned Franchise Fees, Decreases due to recognition of franchise development and opening fees	(232)	(303)
Unearned Franchise Fees, Ending balance	$ 2,219	$ 2,186

Revenue - Summary of Recognitio

Revenue - Summary of Recognition of Revenue Related to Deferred Franchise Development and Opening Fees (Details) $ in Thousands	Dec. 26, 2021USD ($)
Projected Recognition Of Revenue [Line Items]
Franchise development and opening fees	$ 2,219
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2021-12-27
Projected Recognition Of Revenue [Line Items]
Franchise development and opening fees, satisfaction period	1 year
Franchise development and opening fees	$ 231
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2022-12-26
Projected Recognition Of Revenue [Line Items]
Franchise development and opening fees, satisfaction period	1 year
Franchise development and opening fees	$ 231
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2023-12-25
Projected Recognition Of Revenue [Line Items]
Franchise development and opening fees, satisfaction period	3 years
Franchise development and opening fees	$ 671
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2026-12-28
Projected Recognition Of Revenue [Line Items]
Franchise development and opening fees, satisfaction period
Franchise development and opening fees	$ 1,086

Revenue - Summary of Recognit_2

Revenue - Summary of Recognition of Revenue Related to Deferred Franchise Development and Opening Fees (Details 1) $ in Thousands	Dec. 26, 2021USD ($)
Revenue From Contract With Customer [Abstract]
Franchise development and opening fees	$ 2,219

Fair Value Measurements (Detail

Fair Value Measurements (Details Textual) $ in Thousands	12 Months Ended
	Dec. 26, 2021USD ($)Restaurant
Long-lived Assets [Member]
Impairment loss | $	$ 1,800
Number of restaurant | Restaurant	2
Inventory [Member]
Impairment loss | $	$ 88
Number of restaurant | Restaurant	1

Fair Value Measurements - Asset

Fair Value Measurements - Assets Measured at Fair Value on Non-recurring Basis (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020
Long-lived Assets [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total Losses on Impairment	$ 1,800
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	$ 1,766	$ 12,736

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Details Textual) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 29, 2020	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Impairment of goodwill and franchise rights	$ 0
Amortization of intangible assets		$ 2,400	$ 2,500	$ 2,200
Estimated amortization expense in 2022		2,400
Estimated amortization expense in 2023		2,300
Estimated amortization expense in 2024		2,200
Estimated amortization expense in 2025		1,600
Estimated amortization expense in 2026		$ 1,600

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Carrying Values of Franchise Rights and Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020
Schedule Of Intangible Assets [Line Items]
Amortizing intangible assets, Gross Carrying Value	$ 21,308
Amortizing intangible assets, Accumulated Amortization	(10,477)
Amortizing intangible assets, Net Carrying Value	10,831
Indefinite-lived intangible assets	36,398
Total intangible assets, Gross Carrying Value	57,706
Total intangible assets, Net Carrying Value	47,229
Franchise Rights [Member]
Schedule Of Intangible Assets [Line Items]
Indefinite-lived intangible assets	32,200
Liquor Licenses [Member]
Schedule Of Intangible Assets [Line Items]
Indefinite-lived intangible assets	4,080
Other Intangible Assets [Member]
Schedule Of Intangible Assets [Line Items]
Indefinite-lived intangible assets	$ 118
Franchise Rights [Member]
Schedule Of Intangible Assets [Line Items]
Intangible Assets, Weighted Average Amortization Period	4 years 8 months 12 days
Amortizing intangible assets, Gross Carrying Value	$ 18,818
Amortizing intangible assets, Accumulated Amortization	(8,779)	$ (6,534)
Amortizing intangible assets, Net Carrying Value	10,039
Total intangible assets, Net Carrying Value	$ 42,239	44,484
Lease Assets [Member]
Schedule Of Intangible Assets [Line Items]
Intangible Assets, Weighted Average Amortization Period	8 years 10 months 24 days
Amortizing intangible assets, Gross Carrying Value	$ 2,000
Amortizing intangible assets, Accumulated Amortization	(1,250)
Amortizing intangible assets, Net Carrying Value	$ 750
Other Intangible Assets [Member]
Schedule Of Intangible Assets [Line Items]
Intangible Assets, Weighted Average Amortization Period	10 months 24 days
Amortizing intangible assets, Gross Carrying Value	$ 490
Amortizing intangible assets, Accumulated Amortization	(448)
Amortizing intangible assets, Net Carrying Value	42
Total intangible assets, Net Carrying Value	$ 4,990	$ 4,114

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Carrying Values of Goodwill (Details) - USD ($) $ in Thousands	Dec. 26, 2021	Dec. 27, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
Gross Goodwill	$ 56,107	$ 56,107
Accumulated Goodwill Impairment Losses	(10,558)	(10,558)
Net Carrying Value of Goodwill	$ 45,549	$ 45,549

Property and Equipment, Net - A

Property and Equipment, Net - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Property Plant And Equipment [Line Items]
Depreciation Expense	$ 18.1	$ 19.5	$ 19.1
Construction in Progress
Property Plant And Equipment [Line Items]
Capitalized software and technology gross	$ 8.5

Property and Equipment, Net - S

Property and Equipment, Net - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 26, 2021	Dec. 27, 2020
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 317,559	$ 297,164
Less accumulated depreciation	(195,853)	(177,277)
Property and equipment, net	121,706	119,887
Land [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	616	616
Building and Building Improvements [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	25,503	25,503
Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	43,427	41,771
Computer Equipment [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	16,657	16,500
Furniture and Fixtures [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	26,436	26,076
Leasehold Improvements [Member]
Property Plant And Equipment [Line Items]
Property and equipment, gross	187,905	181,206
Construction in Progress
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 17,015	$ 5,492

Long-term Debt - Schedule of Lo

Long-term Debt - Schedule of Long-term Debt Consists (Details) - USD ($) $ in Thousands	Dec. 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	Dec. 26, 2021
Long-term Debt, Weighted Average Interest Rate, at Point in Time		1.90%
Amended and Restated Credit Agreement [Member] | Wells Fargo Bank, National Association and Other Lenders [Member]
Debt Instrument, Maturity Date	Oct. 18, 2026
Amended and Restated Credit Agreement [Member] | Wells Fargo Bank, National Association and Other Lenders [Member] | Maximum [Member]
Consolidated Leverage Ratio	250.00%	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%
Minimum Liquidity Subject to Consolidated Leverage Ratio	$ 25,000,000
Senior Credit Facility [Member]
Long-term Line of Credit		$ 70,000,000
Line of Credit Facility, Remaining Borrowing Capacity		$ 65,300,000
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage		0.30%
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] | Amended and Restated Credit Agreement [Member] | Wells Fargo Bank, National Association and Other Lenders [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 10,000,000
Revolving Credit Facility [Member] | Amended and Restated Credit Agreement [Member] | Federal Funds Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Revolving Credit Facility [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] | 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] | Amended and Restated Credit Agreement [Member] | Maximum [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	1.25%
Revolving Credit Facility [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] | Amended and Restated Credit Agreement [Member] | Minimum [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Revolving Credit Facility [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] | 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] | 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

Franchise Operations (Details T

Franchise Operations (Details Textual) - Restaurant	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019	Sep. 26, 2021
Franchised Units [Member] | International [Member]
Franchise Operations [Line Items]
Number of Restaurants	23
Ruths Chris Steak House [Member]
Franchise Operations [Line Items]
Royalty of Sales Percentage	5.00%
Advertising Fee Percentage	1.00%
Number of Restaurants	150	149		149
Ruths Chris Steak House [Member] | Franchised Units [Member]
Franchise Operations [Line Items]
Number of Restaurants	74	72		73
Number Of Franchise Restaurants Sold During Period	0	0
Ruths Chris Steak House [Member] | Franchised Units [Member] | International [Member]
Franchise Operations [Line Items]
Number of Restaurants	23
Ruths Chris Steak House [Member] | Franchised Units [Member] | Manila, Phillippines and Changsha [Member]
Franchise Operations [Line Items]
Number of Franchise Restaurants Opened During Period	2
Ruths Chris Steak House [Member] | Franchised Units [Member] | Chongqing, China [Member]
Franchise Operations [Line Items]
Number of Franchise Restaurants Opened During Period			1
Ruths Chris Steak House [Member] | Franchised Units [Member] | Clayton MO [Member]
Franchise Operations [Line Items]
Number of Franchise Restaurants Opened During Period		1
Number Of Franchise Restaurants Relocated During Period		1

Franchise Operations - Franchis

Franchise Operations - Franchise Income (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 26, 2021	Sep. 26, 2021	Jun. 27, 2021	Mar. 28, 2021	Dec. 27, 2020	Sep. 27, 2020	Jun. 28, 2020	Mar. 29, 2020	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Franchise Operations [Line Items]
Revenues	$ 126,743	$ 104,187	$ 110,910	$ 87,283	$ 77,372	$ 63,423	$ 28,417	$ 108,536	$ 429,123	$ 277,748	$ 468,026
Franchisor Owned Outlet [Member]
Franchise Operations [Line Items]
Revenues									18,533	11,663	17,689
Opening, Closing and Development Fee Income [Member]
Franchise Operations [Line Items]
Revenues										74	190
Franchise Income [Member]
Franchise Operations [Line Items]
Revenues									$ 18,533	$ 11,737	$ 17,879

Commitments and Contingencies (

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

Shareholders' Equity (Details T

Shareholders' Equity (Details Textual)	12 Months Ended
	Dec. 26, 2021USD ($)$ / sharesshares	Dec. 27, 2020shares	Dec. 29, 2019shares	Oct. 31, 2019USD ($)
Dividends Payable [Line Items]
Common Stock, Number of Voting Rights Per Share | $ / shares	1
Share repurchased | shares	887,515	902,000	1,148,515
Credit Agreement | Minimum [Member]
Dividends Payable [Line Items]
Minimum Liquidity Subject to Consolidated Leverage Ratio	$ 25,000,000
Credit Agreement | Maximum [Member]
Dividends Payable [Line Items]
Consolidated Leverage Ratio	2.50%
Quarterly Dividend Declared [Member]
Dividends Payable [Line Items]
Declaration Date	Jan. 6, 2022
Dividend Per Share (in dollars per share) | $ / shares	$ 0.12
Payment Date	Feb. 17, 2022
Record Date	Feb. 3, 2022
Revolving Credit Facility [Member]
Dividends Payable [Line Items]
Share-based Payment Award, Description	The Company’s Credit Agreement currently does not limit dividends and share repurchases to if our Consolidated Leverage Ratio (as defined in the Credit Agreement) is less than or equal to 2.50:1.00
The 2019 Share Repurchase Plan [Member]
Dividends Payable [Line Items]
Stock Repurchase Program, Authorized Amount				$ 60,000,000
Share repurchased | shares	887,515
Stock Repurchased and Retired During Period, Value	$ 16,600,000
Stock Repurchased and Retired During Period, Average Cost per Share | $ / shares	$ 18.69
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 25,000,000

Shareholders' Equity - Dividend

Shareholders' Equity - Dividends Declared (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 27, 2020	Dec. 29, 2019
Dividend Declared 1 [Member]
Dividends Payable [Line Items]
Declaration Date	Feb. 21, 2020	Feb. 22, 2019
Dividend Per Share (in dollars per share)	$ 0.15	$ 0.13
Record Date	Mar. 6, 2020	Mar. 7, 2019
Total Amount	$ 4,428	$ 3,967
Payment Date	Mar. 20, 2020	Mar. 21, 2019
Dividend Declared 2 [Member]
Dividends Payable [Line Items]
Declaration Date		May 3, 2019
Dividend Per Share (in dollars per share)		$ 0.13
Record Date		May 23, 2019
Total Amount		$ 3,931
Payment Date		Jun. 6, 2019
Dividend Declared 3 [Member]
Dividends Payable [Line Items]
Declaration Date		Aug. 2, 2019
Dividend Per Share (in dollars per share)		$ 0.13
Record Date		Aug. 22, 2019
Total Amount		$ 3,854
Payment Date		Sep. 5, 2019
Dividend Declared 4 [Member]
Dividends Payable [Line Items]
Declaration Date		Nov. 1, 2019
Dividend Per Share (in dollars per share)		$ 0.13
Record Date		Nov. 21, 2019
Total Amount		$ 3,814
Payment Date		Dec. 5, 2019

Employee Benefit Plan (Details

Employee Benefit Plan (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan, Cost Recognized	$ 242	$ 240	$ 357
Percentage of employer matching contribution	100.00%
Percentage of employees additional contributions	50.00%
Maximum employee compensation percentage	5.00%
Maximum [Member]
Defined Contribution Plan Disclosure [Line Items]
Percentage of employee compensation	3.00%

Incentive and Stock Option Pl_3

Incentive and Stock Option Plans (Details Textual) - USD ($)	May 15, 2018	May 22, 2008	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019	Dec. 29, 2013	Dec. 25, 2005
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense			$ 4,900,000	$ 8,200,000	$ 8,300,000
Employee Service Share Based Compensation Tax Expense From Compensation Expense				494,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense			165,000		466,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options			$ 10,600,000
Share-based Compensation Arrangement by Share-based Unrecognized Compensation Cost Related to Non Vested Stock Option				0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value				0	89,000
Proceeds from Stock Options Exercised					16,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			1 year 10 months 24 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Granted in Period, Fair Value			$ 7,000,000	$ 4,400,000	$ 7,900,000
Restricted Stock and Market Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross			742,031
Long-term Equity Incentive Plan 2005 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized							2,400,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized		1,500,000				2,000,000
Plan expiration date	May 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares, Cancelled	1,649,394
Long-term Equity Incentive Plan 2005 [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross			40,920
Omnibus Incentive Plan 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	2,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant			2,000,000
Stock Issued During Period, Shares, Restricted Stock Award, Gross			330,445	318,718	297,277
Stock Issued During Period, Shares, Restricted Stock Award, Fully Vested				38,229
Allocated Share-based Compensation Expense				$ 1,400,000
Omnibus Incentive Plan 2018 [Member] | Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross					274,453
Omnibus Incentive Plan 2018 [Member] | Non-employee Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross			34,755	35,676	22,824
Omnibus Incentive Plan 2018 [Member] | Employees and Executive Officers [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross			295,690	251,934
Stock Issued During Period Shares Restricted Stock Award Gross				31,108
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			67,808	66,493	55,834
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			176,606	100,932	152,189
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			79,491	89,146	66,544
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	15,554	22,710
Omnibus Incentive Plan 2018 [Member] | Share-based Compensation Award, Tranche Five [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross				8,364
Omnibus Incentive Plan 2018 [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Gross			701,110
Minimum [Member] | Long-term Equity Incentive Plan 2005 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period							1 year
Maximum [Member] | Long-term Equity Incentive Plan 2005 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period							5 years

Incentive and Stock Option Pl_4

Incentive and Stock Option Plans - Summary of Non-vested Restricted Stock, Restricted Stock Units, and Market Stock Units (Details) - Restricted Stock, Restricted Stock Units, and Market Stock Units [Member]	12 Months Ended
	Dec. 26, 2021$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested, Shares (in shares) | shares	744,514
Granted, Shares (in shares) | shares	330,445
Vested, Shares (in shares) | shares	(321,882)
Forfeited, Shares (in shares) | shares	(11,046)
Non-vested, Shares (in shares) | shares	742,031
Non-vested, Weighted average grant-date fair value per share (in dollars per share) | $ / shares	$ 22.22
Granted, Weighted average grant-date fair value per share (in dollars per share) | $ / shares	21.09
Vested, Weighted average grant-date fair value per share (in dollars per share) | $ / shares	21.76
Forfeited, Weighted average grant-date fair value per share (in dollars per share) | $ / shares	23.56
Non-vested, Weighted average grant-date fair value per share (in dollars per share) | $ / shares	$ 21.72

Income Taxes - Income Tax Expen

Income Taxes - Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Income Tax Disclosure [Abstract]
Total consolidated income tax expense (benefit)	$ 4,063	$ (7,910)	$ 8,173

Income Taxes - Income Tax Exp_2

Income Taxes - Income Tax Expense (Benefit) from Continuing Operations (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 26, 2021	Sep. 26, 2021	Jun. 27, 2021	Mar. 28, 2021	Dec. 27, 2020	Sep. 27, 2020	Jun. 28, 2020	Mar. 29, 2020	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Components Of Income Tax Expense Benefit Continuing Operations [Abstract]
U.S. Federal, Current									$ (7,846)	$ (4,061)	$ 4,350
State, Current									2,690	(364)	2,685
Foreign, Current									204	203	301
Current									(4,952)	(4,222)	7,336
U.S. Federal, Deferred									8,780	(4,986)	563
State, Deferred									235	1,298	274
Deferred									9,015	(3,688)	837
U.S. Federal, Total									934	(9,047)	4,913
State, Total									2,925	934	2,959
Foreign, Total									204	203	301
Total	$ (1,791)	$ 1,398	$ 2,757	$ 1,698	$ 2,010	$ (1,284)	$ (7,750)	$ (886)	$ 4,063	$ (7,910)	$ 8,173

Income Taxes - Schedule of Fede

Income Taxes - Schedule of Federal Statutory Income Tax Effective Tax Rate to Income from Continuing Operations Before Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 26, 2021	Sep. 26, 2021	Jun. 27, 2021	Mar. 28, 2021	Dec. 27, 2020	Sep. 27, 2020	Jun. 28, 2020	Mar. 29, 2020	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Abstract]
Income tax expense (benefit) at statutory rates									$ 9,731	$ (6,973)	$ 10,580
Increase (decrease) in income taxes resulting from:
State income taxes, net of federal benefit									1,937	(1,410)	2,317
Employment-related tax credits, net									(4,277)	(2,827)	(4,976)
Non-deductible executive compensation									960	1,160	1,023
Stock-based compensation									(141)	377	(392)
Impact of federal carryback under CARES Act									(4,556)	(1,026)
Change in valuation allowance									298	2,630	29
Other									111	159	(408)
Total	$ (1,791)	$ 1,398	$ 2,757	$ 1,698	$ 2,010	$ (1,284)	$ (7,750)	$ (886)	$ 4,063	$ (7,910)	$ 8,173
Effective tax rate									8.80%	23.80%	16.20%

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020
Income Tax [Line Items]
Deferred tax assets, valuation allowance	$ 4,847	$ 4,549
Tax credit carry-forward expiration year	2021
State tax credit expiration year	2040
Unrecognized tax benefits	$ 300	291
Unrecognized tax benefits that would impact effective tax rate	237
State [Member]
Income Tax [Line Items]
Federal tax net operating loss carryforward	82,800
Tax credit carry-forwards	492
CARES Act [Member]
Income Tax [Line Items]
Refundable employee retention credits claimed	$ 381	2,500
Social security taxes deferred		3,900
Acceleration in tax depreciation deductions		32,700
Federal tax net operating loss carryforward		$ 40,000

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 26, 2021	Dec. 27, 2020
Deferred tax assets:
Accounts payable and accrued expenses	$ 12,223	$ 11,855
Operating lease liabilities	51,221	55,862
Net state operating loss carryforwards	4,197	4,736
Tax credit carryforwards	389	4,241
Other	63	61
Total gross deferred tax assets	68,093	76,755
Less valuation allowance	(4,847)	(4,549)
Net deferred tax assets	63,246	72,206
Deferred tax liabilities:
Property and equipment	(7,201)	(3,279)
Intangible assets	(13,301)	(12,617)
Operating lease right of use assets	(43,143)	(47,694)
Total gross deferred tax liabilities	(63,645)	(63,590)
Net deferred tax (liabilities)	$ (399)
Net deferred tax assets		$ 8,616

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Benefit Reconciliation (Details) $ in Thousands	12 Months Ended
	Dec. 26, 2021USD ($)
Reconciliation Of Unrecognized Tax Benefits Excluding Amounts Pertaining To Examined Tax Returns Roll Forward
Unrecognized tax benefits balance at December 27, 2020	$ 291
Gross increases for tax positions of prior years	9
Unrecognized tax benefits balance at December 26, 2021	$ 300

Earnings (Loss) Per Share - Com

Earnings (Loss) Per Share - Computation of Basic and Diluted Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 26, 2021	Sep. 26, 2021	Jun. 27, 2021	Mar. 28, 2021	Dec. 27, 2020	Sep. 27, 2020	Jun. 28, 2020	Mar. 29, 2020	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Earnings Per Share [Abstract]
Net income (loss)	$ 13,800	$ 6,939	$ 12,411	$ 9,125	$ 1,423	$ (5,301)	$ (17,598)	$ (3,818)	$ 42,275	$ (25,294)	$ 42,206
Shares:
Weighted average number of common shares outstanding - basic									34,255,966	31,683,920	28,998,382
Dilutive shares									212,232		378,598
Weighted average number of common shares outstanding - diluted									34,468,198	31,683,920	29,376,980
Basic earnings (loss) per common share	$ 0.41	$ 0.20	$ 0.36	$ 0.27	$ 0.04	$ (0.15)	$ (0.59)	$ (0.13)	$ 1.23	$ (0.80)	$ 1.46
Diluted earnings (loss) per common share	$ 0.40	$ 0.20	$ 0.36	$ 0.26	$ 0.04	$ (0.15)	$ (0.59)	$ (0.13)	$ 1.23	$ (0.80)	$ 1.44

Earnings (Loss) Per Share (Deta

Earnings (Loss) Per Share (Details Textual) - $ / shares	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,832	162,043	25,915
Weighted Average Exercise Prices Anti Dilutive Stock Options	$ 0	$ 0	$ 0

Segment Information (Details Te

Segment Information (Details Textual)	12 Months Ended
	Dec. 26, 2021RestaurantSegment	Sep. 26, 2021Restaurant	Dec. 27, 2020Restaurant
Segment Reporting Information [Line Items]
Number of Operating Segments | Segment	2
Ruths Chris Steak House [Member]
Segment Reporting Information [Line Items]
Number of Restaurants	150	149	149
Company [Member] | Ruths Chris Steak House [Member]
Segment Reporting Information [Line Items]
Number of Restaurants	73	73	74
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	74	73	72

Segment Information - Segment I

Segment Information - Segment Information, Operating Profit (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 26, 2021	Sep. 26, 2021	Jun. 27, 2021	Mar. 28, 2021	Dec. 27, 2020	Sep. 27, 2020	Jun. 28, 2020	Mar. 29, 2020	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Revenues:
Revenues	$ 126,743	$ 104,187	$ 110,910	$ 87,283	$ 77,372	$ 63,423	$ 28,417	$ 108,536	$ 429,123	$ 277,748	$ 468,026
Segment profits:
Gross profit									117,830	49,217	121,824
Unallocated operating income									3,172	2,280	3,890
Marketing and advertising expenses									(13,464)	(6,859)	(15,432)
General and administrative costs									(32,531)	(33,248)	(34,643)
Depreciation and amortization expenses									(20,487)	(21,964)	(21,354)
Pre-opening costs									(1,894)	(1,633)	(1,824)
Gain on lease modifications									(1,058)	206
Loss on impairment									(1,854)	(16,548)
Interest expense, net	(368)	(678)	(1,128)	(1,303)	(1,340)	(1,422)	(1,291)	(628)	(3,478)	(4,681)	(2,197)
Other	39	(18)	36	44	38	(48)	3	33	102	26	115
Income (loss) from continuing operations before income tax expense	$ 12,009	$ 8,337	$ 15,168	$ 10,823	$ 3,433	$ (6,585)	$ (25,348)	$ (4,704)	46,338	(33,204)	50,379
Capital expenditures:
Capital expenditure									19,651	10,620	31,668
Operating Segments [Member] | Company-owned Steakhouse Restaurants [Member]
Revenues:
Revenues									407,418	263,731	446,257
Segment profits:
Gross profit									99,297	37,480	103,945
Capital expenditures:
Capital expenditure									11,292	10,294	30,026
Operating Segments [Member] | Franchise Operations [Member]
Revenues:
Revenues									18,533	11,737	17,879
Segment profits:
Gross profit									18,533	11,737	17,879
Segment Reconciling Items [Member]
Revenues:
Revenues									3,172	2,280	3,890
Corporate, Non-Segment [Member]
Capital expenditures:
Capital expenditure									$ 8,359	$ 326	$ 1,642

Segment Information - Segment_2

Segment Information - Segment Information, Assets (Details) - USD ($) $ in Thousands	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Segment Reporting Information [Line Items]
Assets	$ 535,979	$ 542,674	$ 496,876
Deferred income taxes - unallocated		8,616
Operating Segments [Member] | Company-owned Steakhouse Restaurants [Member]
Segment Reporting Information [Line Items]
Assets	404,929	420,245	471,756
Operating Segments [Member] | Franchise Operations [Member]
Segment Reporting Information [Line Items]
Assets	2,801	1,705	2,435
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Assets	$ 128,249	112,108	17,756
Deferred income taxes - unallocated		$ 8,616	$ 4,929

Supplemental Consolidated Fin_3

Supplemental Consolidated Financial Statement Information - Summary of Accounts Receivable (Details) - USD ($) $ in Thousands	Dec. 26, 2021	Dec. 27, 2020
Accounts Receivable Net Current [Abstract]
Bank credit card receivables	$ 10,820	$ 6,643
Landlord contributions	1,734	4,108
Franchise fees	2,801	1,600
Trade receivables	574	662
Receivable from gift card issuances	9,847	7,845
Income tax receivable	15,225	3,371
Other	693	402
Allowance for doubtful accounts	(106)	(322)
Accounts receivable, net	$ 41,588	$ 24,309

Supplemental Consolidated Fin_4

Supplemental Consolidated Financial Statement Information - Summary of Other Assets (Details) - USD ($) $ in Thousands	Dec. 26, 2021	Dec. 27, 2020
Other Assets [Abstract]
Deposits	$ 501	$ 524
Deferred financing costs, net	1,046	820
Other assets	$ 1,547	$ 1,344

Quarterly Financial Data (Una_3

Quarterly Financial Data (Unaudited) - Quarterly Results of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 26, 2021	Sep. 26, 2021	Jun. 27, 2021	Mar. 28, 2021	Dec. 27, 2020	Sep. 27, 2020	Jun. 28, 2020	Mar. 29, 2020	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Quarterly Financial Information Disclosure [Abstract]
Total revenues	$ 126,743	$ 104,187	$ 110,910	$ 87,283	$ 77,372	$ 63,423	$ 28,417	$ 108,536	$ 429,123	$ 277,748	$ 468,026
Cost and expenses	(114,405)	(95,154)	(94,650)	(75,201)	(72,637)	(68,538)	(52,477)	(112,645)	(379,409)	(306,297)
Operating income (loss)	12,338	9,033	16,260	12,082	4,735	(5,115)	(24,060)	(4,109)	49,714	(28,549)	52,461
Interest expense, net	(368)	(678)	(1,128)	(1,303)	(1,340)	(1,422)	(1,291)	(628)	(3,478)	(4,681)	(2,197)
Other	39	(18)	36	44	38	(48)	3	33	102	26	115
Income (loss) from continuing operations before income tax expense	12,009	8,337	15,168	10,823	3,433	(6,585)	(25,348)	(4,704)	46,338	(33,204)	50,379
Income tax expense (benefit)	(1,791)	1,398	2,757	1,698	2,010	(1,284)	(7,750)	(886)	4,063	(7,910)	8,173
Net income (loss)	$ 13,800	$ 6,939	$ 12,411	$ 9,125	$ 1,423	$ (5,301)	$ (17,598)	$ (3,818)	$ 42,275	$ (25,294)	$ 42,206
Basic earnings (loss) per share	$ 0.41	$ 0.20	$ 0.36	$ 0.27	$ 0.04	$ (0.15)	$ (0.59)	$ (0.13)	$ 1.23	$ (0.80)	$ 1.46
Diluted earnings (loss) per common share	$ 0.40	$ 0.20	$ 0.36	$ 0.26	$ 0.04	$ (0.15)	$ (0.59)	(0.13)	$ 1.23	(0.80)	1.44
Dividends declared per common share								$ 0.15		$ 0.15	$ 0.52