Giggles N' Hugs (GIGL) 10-Q 17 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 27, 2015	Nov. 16, 2015
Document And Entity Information
Entity Registrant Name	Giggles N' Hugs, Inc.
Entity Central Index Key	1,381,435
Document Type	10-Q
Document Period End Date	Sep. 27, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-27
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		41,319,367
Trading Symbol	GIGL
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,015

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 27, 2015	Dec. 28, 2014
Current assets:
Cash and equivalents	$ 184,063	$ 108,236
Inventory	35,208	37,397
Prepaid stock-based compensation	77,958	13,222
Prepaid expenses, other	23,772	9,810
Total current assets	321,001	168,665
Fixed assets:
Total fixed assets, net	2,174,929	2,437,730
Other assets:
Security deposits, other	35,370	41,980
Intangible asset, net	20,173	23,881
Total other assets	55,543	65,861
Total assets	2,551,473	2,672,256
Current liabilities:
Accounts payable	561,530	432,508
Incentive from lessor - current portion	$ 129,103	111,644
Note Payable from lessor - current portion		91,500
Accrued expenses	$ 395,480	330,498
Deferred revenue	50,630	$ 43,437
Convertible note payable and accrued interest, net of discount of $45,442	4,794
Total current liabilities	1,141,537	$ 1,009,587
Long-term liabilities:
Incentive from lessor - long-term	1,104,774	1,204,199
Note payable - lessor, net of discount of $57,444	625,872	609,150
Total long-term liabilities	1,730,646	1,813,349
Total liabilities	2,872,183	2,822,936
Stockholders' deficit:
Common stock, $0.001 par value, 1,125,000,000 shares authorized, 41,469,367 and 33,563,830 shares issued and outstanding as of September 27, 2015 and December 28, 2014, respectively	41,469	33,563
Common stock payable (111,000 and 1,887,148 shares as of September 27, 2015 and December 28, 2014, respectively)	149,580	668,114
Additional paid-in capital	7,861,833	6,301,241
Accumulated deficit	(8,373,592)	(7,153,598)
Total stockholders' deficit	(320,710)	(150,680)
Total liabilities and stockholders' deficit	$ 2,551,473	$ 2,672,256

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 27, 2015	Dec. 28, 2014
Statement of Financial Position [Abstract]
Convertible note payable and accrued interest net of discount	$ 45,442
Note payable, net of discount	$ 57,444
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	1,125,000,000	1,125,000,000
Common stock, shares issued	41,469,367	33,563,830
Common stock, shares outstanding	41,469,367	33,563,830
Common stock payable, shares	111,000	1,887,148

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 27, 2015	Sep. 28, 2014	Sep. 27, 2015	Sep. 28, 2014
Revenue
Net sales	$ 901,251	$ 913,270	$ 2,650,290	$ 2,559,932
Costs and operating expenses
Cost of sales including food and beverage	205,247	229,459	631,603	673,113
Labor	371,062	334,261	1,040,010	969,526
Occupancy cost	229,047	219,865	666,192	677,017
Other operating expenses	50,616	58,638	166,720	156,939
Depreciation and amortization	91,106	89,019	275,477	260,171
Total operating expenses	947,078	931,242	2,780,002	2,579,827
Other expenses
Executive compensation	98,750	89,701	311,577	291,816
Non-employee stock-based compensation	157,838	134,155	427,437	177,189
Professional and consulting expenses	71,210	110,943	263,751	510,939
General and administrative expenses	37,578	95,642	100,854	144,333
Finance and interest expense	$ 13,904	$ 410,523	36,737	$ 541,129
Gain on debt modification			(69,228)
(Gain) Loss on stock issuance for payable settlement			17,772	$ (2,133)
Total expenses	$ 1,326,358	$ 1,772,206	3,868,902	4,400,039
Loss before provision for income taxes	(425,107)	$ (858,936)	(1,218,612)	(1,840,107)
Provision for income taxes	1,382		1,382	2,400
Net loss	$ (426,489)	$ (858,936)	$ (1,219,994)	$ (1,842,507)
Net loss per share - basic	$ (0.01)	$ (0.03)	$ (0.03)	$ (0.07)
Weighted average number of common shares outstanding - basic	39,640,296	31,263,801	37,378,691	27,223,678

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 27, 2015	Sep. 28, 2014
Cash flows from operating activities
Net loss	$ (1,219,994)	$ (1,842,507)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	275,477	260,171
Amortization of debt discount	13,953	55,070
Non-employee stock-based compensation	388,660	305,290
Employee stock-based compensaton	13,500	(2,133)
Loss on stock issuance for payable settlement	17,772	$ (2,133)
Gain on note payable modification	(69,228)
Warrants granted for commission	$ 38,778
Warrants conversion feature for convertible note		$ 161,489
Shares issued for lawsuit settlement		105,000
Changes in operating assets and liabilities:
Increase in prepaid expenses	$ (13,962)	(16,225)
Decrease (Increase) in security deposits, other	6,610	(6,768)
Decrease in inventory	2,189	3,850
Increase in accounts payable	$ 153,240	108,952
Increase in amortized fees		68,390
(Decrease) increase in lease incentive liability	$ (81,966)	11,611
Increase (decrease) in accrued expenses	64,982	(77,864)
Decrease in accrued interest	(11,288)	(9,416)
Increase (decrease) in deferred revenue	7,193	(2,121)
Net cash used in operating activities	(414,084)	(877,211)
Cash flows from investing activities
Acquisition of fixed assets	(8,968)	(119,773)
Net cash used in investing activities	(8,968)	(119,773)
Cash flows from financing activities
Proceeds from convertible note payable	$ 100,000	50,000
Proceeds from lessor note payable		105,000
Payments on note payable		(57,508)
Proceeds from shares issued	$ 398,879	976,000
Payment to related party		(40,000)
Net cash provided by financing activities	$ 498,879	1,033,492
NET INCREASE (DECREASE) IN CASH	75,827	36,508
CASH AT END OF PERIOD	$ 184,063	107,731
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid		46,912
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Shares issued for prepaid stock compensation	$ 77,958	63,577
Shares issued to settle payable	24,218	11,800
Shares issued for stock payable	690,145	299,500
Shares issued to settle convertible note payable	$ 3,421	$ 473,804

History and Organization

History and Organization	9 Months Ended
	Sep. 27, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
History and Organization	NOTE 1 – HISTORY AND ORGANIZATION Giggles N’ Hugs, Inc. (“GIGL Inc.” or the “Company”) was originally organized on September 17, 2004 under the laws of the State of Nevada, as Teacher’s Pet, Inc. GIGL Inc. was organized to sell teaching supplies and learning tools. On August 20, 2010, GIGL Inc. filed an amendment to its articles of incorporation to change its name to Giggles N’ Hugs, Inc. The Company is authorized to issue 1,125,000,000 shares of its $0.001 par value common stock. On December 30, 2011, GIGL Inc. completed the acquisition of all the issued and outstanding shares of GNH, Inc. (“GNH”), a Nevada corporation, pursuant to a Stock Exchange Agreement (the “SEA”). Under the SEA, GIGL Inc. issued 18,289,716 shares of its common stock in exchange for a 100% interest in GNH. Additionally under the SEA, the former officer, director and shareholders of GIGL Inc. agreed to cancel a total of 47,607,500 shares of its common stock. For accounting purposes, the acquisition of GNH by GIGL Inc. has been recorded as a reverse merger of a public company (the “Merger”), with the exception that no goodwill is generated, and followed up with a recapitalization of GNH based on the factors demonstrating that GNH represents the accounting acquirer. As part of closing of the Merger between GNH and GIGL Inc., GNH obtained 100% of the restaurant operations of Giggles N’ Hugs in Westfield Mall in Century City, California. The restaurant operations of Giggles N’ Hugs in Westfield Mall in Century City, California was originally formed April 30, 2010 and opened for operation December 3, 2010. Consequently, the historical financial information in the accompanying consolidated financial statements is that of GNH and the restaurant operations of Giggles N’ Hugs located in Century City, California. As a result of the Merger, GIGL Inc. now owns all of the assets, liabilities and operations of a kid friendly restaurant named Giggles N’ Hugs in Westfield Mall in Century City, California. Additionally, GIGL Inc. obtained ownership to all intellectual property rights for Giggles N’ Hugs facilities in the future. On December 30, 2011, the transactions were completed and resulted in a change in control of the Company. Pursuant to the terms of the Agreement, the Company accepted the resignation of its prior officer and director, Tracie Hadama, and appointed Mr. Joey Parsi as President, Chief Executive Officer, Treasurer, and Secretary of the Company. The Company adopted a 52/53 week fiscal year ending on the Sunday closest to December 31 st

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 27, 2015
Accounting Policies [Abstract]
Basis of Presentation	NOTE 2 – BASIS OF PRESENTATION The interim condensed consolidated financial statements included herein, presented in accordance with United States generally accepted accounting principles and stated in US Dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (SEC). Certain information and footnote disclosures normally included in financial statements prepared in accordance with US generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. These statements reflect all adjustments, consisting of normal recurring adjustments, which, in the opinion of management, are necessary for fair presentation of the information contained therein. It is suggested that these interim financial statements be read in conjunction with the financial statements of the Company for the year ended December 28, 2014 and notes thereto included in the Company’s annual report on Form 10-K. The Company follows the same accounting policies in the preparation of interim reports. Results of operations for the interim periods are not indicative of annual results.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 27, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of consolidation At September 27, 2015, the condensed consolidated financial statements include the accounts of Giggles N’ Hugs, Inc., GNH CC, Inc. for restaurant operations of Giggles N’ Hugs in Westfield Mall in Century City, California, GNH Topanga, Inc. for restaurant operations in Westfield Topanga Shopping Center in Woodland Hills, California, and Glendale Giggles N’ Hugs, Inc. for restaurant operations in Glendale Galleria in Glendale, California. At September 28, 2014, condensed consolidated financial statements include the accounts of Giggles N’ Hugs, Inc. GNH CC, Inc. for restaurant operations of Giggles N’ Hugs in Westfield Mall in Century City, California, GNH Topanga, Inc. for restaurant operations in Westfield Topanga Shopping Center in Woodland Hills, California. All significant intercompany balances and transactions have been eliminated. Giggles N’ Hugs, Inc., GNH, Inc., GNH Topanga, Inc., and Glendale Giggles N’ Hugs, Inc. will be collectively referred herein to as the “Company”. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates. Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. Inventories Inventories are stated at the lower of cost or market on a first-in, first-out basis and consist of restaurant food and other supplies. Property and equipment The Company records all property and equipment at cost less accumulated depreciation. Improvements are capitalized while repairs and maintenance costs are expensed as incurred. Depreciation is calculated using the straight-line method over the estimated useful life of the assets or the lease term, whichever is shorter. Leasehold improvements include the cost of the Company’s internal development and construction department. Depreciation periods are as follows: Leasehold improvements 10 years Restaurant fixtures and equipment 10 years Computer software and equipment 3 to 5 years Leases The Company currently leases its restaurant locations. The Company evaluates each lease to determine its appropriate classification as an operating or capital lease for financial reporting purposes. Minimum base rent for the Company’s operating leases, which generally have escalating rentals over the term of the lease, is recorded on a straight-line basis over the lease term. The initial rent term includes the build-out, or rent holiday period, for the Company’s leases, where no rent payments are typically due under the terms of the lease. Deferred rent expense, which is based on a percentage of revenue, is also recorded to the extent it exceeds minimum base rent per the lease agreement. The Company disburses cash for leasehold improvements and furniture, fixtures and equipment to build out and equip its leased premises. The Company also expends cash for structural additions that it makes to leased premises of which $590,000 was reimbursed to Century City, $489,770 was reimbursed to Topanga, and $475,000 was reimbursed to Glendale by their landlords as construction contributions pursuant to agreed-upon terms in the lease agreements. Landlord construction contributions usually take the form of up-front cash. Depending on the specifics of the leased space and the lease agreement, amounts paid for structural components are recorded during the construction period as leasehold improvements or the landlord construction contributions are recorded as an incentive from lessor. Impairment of long-lived assets The Company assesses potential impairment of our long-lived assets whenever events or changes in circumstances indicate that the carrying value of the assets or asset group may not be recoverable. Factors considered include, but are not limited to, significant underperformance relative to historical or projected future operating results; significant changes in the manner of use of the acquired assets or the strategy for the overall business; and significant negative industry or economic trends. The Company regularly reviews the restaurant if it is cash flow negative for the previous four quarters to determine if impairment testing is warranted. At any given time, the Company may monitor its operations, and impairment charges could be triggered in the future if the restaurant performance does not improve. The Company has identified leasehold improvements as the primary asset because it is the most significant component of our restaurant assets, it is the principal asset from which the Company derives cash flow generating capacity and has the longest remaining useful life. The recoverability is assessed in most cases by comparing the carrying value of the assets to the undiscounted cash flows expected to be generated by these assets. Impairment losses are measured as the amount by which the carrying values of the assets exceed their fair values. At September 27, 2015 and September 28, 2014, we did not record an impairment charge against the carrying value of the restaurants located in Century City, Topanga, and Glendale, California. Stock-based compensation The Company records stock based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expenses related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50. Loss per common share Net loss per share is provided in accordance with ASC Subtopic 260-10. We present basic loss per share (“EPS”) and diluted EPS on the face of statements of operations. Basic EPS is computed by dividing reported losses by the weighted average shares outstanding. Except where the result would be anti-dilutive to income from continuing operations, diluted earnings per share has been computed assuming the conversion of the convertible long-term debt and the elimination of the related interest expense, and the exercise of stock warrants. Loss per common share has been computed using the weighted average number of common shares outstanding during the year. Fair value of financial instruments The carrying amounts reflected in the balance sheets for cash, accounts payable and accrued expenses approximate the respective fair values due to the short maturities of these items. The Company does not hold any investments that are available-for-sale. As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC, fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. The three levels of the fair value hierarchy are described below: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; and Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). Revenue recognition Our revenues consist of sales from our restaurant operations and sales of memberships entitling members unlimited access to our play areas for the duration of their membership. As a general principle, revenue is recognized when the following criteria are met: (i) persuasive evidence of an arrangement exists; (ii) delivery has occurred and services have been rendered; (iii) the price to the buyer is fixed or determinable; and (iv) collectability is reasonably assured. With respect to memberships, access to our play area extends throughout the term of membership. The vast majority of memberships sold are for one-month terms. Revenue is recognized on a straight-line basis over the membership period. Century City, Topanga, and Glendale receive payments from its customers at the start of the subscription period and each restaurant records deferred revenue for the unearned portion of the subscription period. Revenues from restaurant sales are recognized when payment is tendered at the point of sale. Revenues are presented net of sales taxes. The obligation is included in other accrued expenses until the taxes are remitted to the appropriate taxing authorities. We recognize a liability upon the sale of our gift cards and recognize revenue when these gift cards are redeemed in our restaurants. For party rental agreements, we rely upon a signed contract between us and the customer as the persuasive evidence of a sales arrangement. Party rental deposits are recorded as deferred revenue upon receipt and recognized as revenue when the service has been rendered. Additionally, revenues are recognized net of any discounts, returns, allowances and sales incentives, including coupon redemptions and complimentary meals. Convertible debentures Beneficial Conversion Feature - If the conversion features of conventional convertible debt provides for a rate of conversion that is below market value, this feature is characterized as a beneficial conversion feature (“BCF”). A BCF is recorded by the Company as a debt discount pursuant to ASC Topic 470-20 “Debt with Conversion and Other Options.” In those circumstances, the convertible debt is recorded net of the discount related to the BCF and the Company amortizes the discount to interest expense over the life of the debt using the effective interest method. Debt modification ASC 470-50 provides the accounting for a modification or exchange of a debt instrument between the same debtor and creditor. An exchange of debt instruments with different terms but with the same creditor has the same economic effect of modifying the terms of an existing debt instrument and thus is in the scope of ASC 470-50. When the debtor and creditor agree to modify existing debt or exchange old debt for new debt, they have, in effect, renegotiated the old debt by changing its cash flows. While the modification or exchange of debt does not meet the conditions specified in ASC 405-20 for extinguishment accounting, substantial changes in the cash flows are viewed to represent extinguishments of the old debt and the creation of new debt, resulting in recognition of gain or loss by the debtor. Recent pronouncements The Company has evaluated the recent accounting pronouncements through September 2015 and believes that none of them will have a material effect on the Company’s financial position, results of operations or cash flows.

Going Concern

Going Concern	9 Months Ended
	Sep. 27, 2015
Going Concern
Going Concern	NOTE 4 – GOING CONCERN The accompanying financial statements have been prepared in conformity with generally accepted accounting principles in the United States of America, which contemplate continuation of the Company as a going concern. The Company has recently sustained operating losses and has an accumulated deficit of $8,373,592 at September 27, 2015. In addition, the Company has negative working capital of $820,536 at September 27, 2015. These factors raise substantial doubt about the ability of the Company to continue as a going concern. In this regard, management is proposing to raise any necessary additional funds not provided by operations through loans or through sales of their common stock. There is no assurance that the Company will be successful in raising this additional capital or in achieving profitable operations. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might result from this uncertainty.

Inventory

Inventory	9 Months Ended
	Sep. 27, 2015
Inventory Disclosure [Abstract]
Inventory	NOTE 5 – INVENTORY Inventory consisted of the following at: September 27, 2015 December 28, 2014 Restaurant food and supplies $ 35,208 $ 37,397 Total $ 35,208 $ 37,397

Fixed Assets

Fixed Assets	9 Months Ended
	Sep. 27, 2015
Fixed assets:
Fixed Assets	NOTE 6 – FIXED ASSETS Fixed assets consisted of the following at: September 27, 2015 December 28, 2014 Leasehold improvements $ 2,847,564 $ 2,847,565 Fixtures and equipment 85,267 85,267 Computer software and equipment 283,002 269,932 Property and equipment, total 3,215,834 3,202,764 Less: accumulated depreciation (1,040,904 ) (765,034 ) Property and equipment, net $ 2,174,929 $ 2,437,730 Depreciation expenses for the thirteen weeks and thirty-nine weeks ended September 27, 2015 were $91,106 and $275,477 respectively, for the thirteen weeks and thirty-nine weeks ended September 28, 2014 were $89,019 and $260,171, respectively. Repair and maintenance expenses for the thirteen weeks and thirty-nine weeks ended September 27, 2015 were $34,073 and $81,737, respectively, and for thirteen weeks and thirty-nine weeks ended September 28, 2014 were $19,996 and $65,428, respectively.

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 27, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	NOTE 7 – INTANGIBLE ASSETS September 27, 2015 December 28, 2014 Intangible Assets $ 24,703 $ 24,703 Less: accumulated amortization (4,530 ) (822 ) Intangible Asset, net $ 20,173 $ 23,881 Amortization expense was $1,236 and $3,708 for the thirteen weeks and thirty-nine weeks ended September 27, 2015, respectively. There was no amortization expense for the thirteen weeks and thirty-nine weeks ended September 28, 2014.

Deferred Revenue

Deferred Revenue	9 Months Ended
	Sep. 27, 2015
Deferred Revenue Disclosure [Abstract]
Deferred Revenue	NOTE 8 – DEFERRED REVENUE Deferred revenue consisted of the following at: September 27, 2015 December 28, 2014 Membership cards $ 1,728 $ 1,263 Gift cards 3,265 4,212 Dining credit program 1,166 1,166 Party deposits 44,471 36,796 Total $ 50,630 $ 43,437

Incentive From Lessor

Incentive From Lessor	9 Months Ended
	Sep. 27, 2015
Leases [Abstract]
Incentive From Lessor	NOTE 9 – INCENTIVE FROM LESSOR Pursuant to agreed-upon terms within each store’s lease agreements, the Company’s landlords provided construction contributions in the amount of $590,000 for Century City; $489,770 for Topanga’ and $475,000 for Glendale. All funds had been received prior to 2015. Landlord construction contributions usually take the form of up-front cash. Depending on the specifics of the leased space and the lease agreement, amounts paid for structural components are recorded during the construction period as leasehold improvements or the landlord construction contributions are recorded as an incentive from lessor. The incentive from lessor is amortized over the life of the lease which is 10 years and netted against occupancy cost. Amortization of the incentive from lessor was $27,740 and $81,966 for the thirteen weeks and thirty-nine weeks ended September 27, 2015, and $22,078 and $59,638 for thirteen weeks and thirty-nine weeks ended September 28, 2014, respectively.

Note Payable Lessor

Note Payable Lessor	9 Months Ended
	Sep. 27, 2015
Note Payable Lessor
Note Payable Lessor	NOTE 10 – NOTE PAYABLE LESSOR On February 12, 2013, the Company entered into a $700,000 Promissory Note Payable Agreement with GGP Limited Partnership (“Lender”) to be used by the Company for a portion of the construction work to be performed by the Company under the lease by and between the Company and Glendale II Mall Associates, LLC. The Note Payable accrues interest at a rate of 10% through October 15, 2015, 12% through October 31, 2017, and 15% through October 31, 2023 and matures on October 31, 2023. In 2015, the Company renegotiated the terms of the Promissory Note with a new principal balance of $625,872, net of a discount of $57,444. The lender waived principal and interest payments for two years beginning March 1, 2015. Thereafter, principal and interest will be paid in equal monthly installments of $12,707, with interest rates applied under the following terms: March 1, 2017 through February 28, 2019 ten percent (10%) March 1, 2019 through February 28, 2021 twelve percent (12%) March 1, 2021 through October 31, 2023 fifteen percent (15%) As a result of the loan modification, the Company recognized a gain of $69,228 and a discount of $63,939, of which $2784 and $6,495 of interest was amortized for the thirteen weeks and the thirty-nine weeks ended of September 27, 201, respectively.

Convertible Note Payable

Convertible Note Payable	9 Months Ended
	Sep. 27, 2015
Debt Disclosure [Abstract]
Convertible Note Payable	NOTE 11 – CONVERTIBLE NOTE PAYABLE On July 1, 2015, the Company entered into an unsecured Note Payable Agreement with an investor for which the Company issued a $50,000 Convertible Note Payable, which accrues interest at a rate of 15% per annum and matures July 31, 2016. The Note Payable had warrants attached, with an exercise term of 3 years and convertible into 66,667 shares of common stock at a conversion price of $0.15 per share. The discount on Convertible Note Payable was initially recorded at $50,000, and the interest expense for the thirty-nine weeks ended September 27, 2015 was $3,421. On August 24, 2015, the Company entered into an unsecured Note Payable Agreement with an investor for which the Company issued a $50,000 Convertible Note Payable, which accrues interest at a rate of 5% per annum and matures on August 31, 2016. The Lender may also convert all or a portion of the Note Payable at any time into shares of common stock at a price of $0.10 per share. The discount on Convertible Note Payable was initially recorded at $50,000. As of September 27, 2015, the accrued interest was $236. The interest expense for the thirty-nine weeks ended September 27, 2015, was $4,794.

Private Placement Offerings

Private Placement Offerings	9 Months Ended
	Sep. 27, 2015
Private Placement Offerings
Private Placement Offerings	NOTE 12 – PRIVATE PLACEMENT OFFERINGS On May 22, 2013, the Company entered into a Private Placement Agreement with WestPark Capital, Inc. (“WestPark”), which was amended on April 30, 2014. Under the amendment to the Private Placement Engagement Agreement (the “Agreement”), WestPark will be compensated 10% of transaction value for all equity related transactions, 5% of debt placement for subordinated debt, 2.5% of debt on senior debt placement, 0.5% on credit enhancement, 5% of transaction value for all transactions that are placed through general solicitation of the Company’s customer database, and 7 years warrants for the purchase of an equity interest of the Company equal to 3% of the outstanding shares after the final closing of funding pursuant to the terms of this Agreement. If funds raised are less than $2,000,000, such 3% will be prorated accordingly. The warrants will have a nominal exercise price of $0.01 per share and a cashless exercise provision. As of September 27, 2015, the Company conducted the following private placements: On January 15, 2015, the Company entered into a private placement to raise capital by issuing 13,333 shares of common stock for a total of $4,000 in cash. On February 27, 2015, the Company entered into a private placement to raise capital by issuing 200,000 shares of common stock for a total of $30,000 in cash. On March 6, 2015, the Company entered into a private placement to raise capital by issuing 533,333 shares of common stock for a total of $86,000 in cash. On March 31, 2015, the Company entered into a private placement to raise capital by issuing a total of 1,100,000 shares of common stock for a total of $165,000 in cash, less $22,936 offering cost. During the thirteen weeks ended September 27, 2015, the Company did not grant any warrants. During the thirty-nine weeks ended September 27, 2015, the Company granted approximately 161,472 warrants to WestPark based on the aforementioned terms. The warrants expense was $38,778 for the thirty-nine weeks ended September 27, 2015.

Stockholders' Deficit

Stockholders' Deficit	9 Months Ended
	Sep. 27, 2015
Equity [Abstract]
Stockholders' Deficit	NOTE 13 – STOCKHOLDERS’ DEFICIT The Company is authorized to issue 1,125,000,000 shares of $0.001 par value common stock. As of September 27, 2015, and December 28, 2014, 41,469,367 shares and 33,563,830 shares were issued and outstanding, respectively. For the thirty-nine weeks ended September 27, 2015, the Company issued under the following terms: (a) A total of 5,202,666 shares of common stock were issued for cash, with proceeds totaling $594,000 at prices ranging from $0.09 - $0.15 per share. (b) A total of 1,258,333 shares of common stock were issued for services provided in the amount $292,833, at prices ranging from $0.16 - $0.39 per share. (c) A total of 1,037,917 shares of common stock were issued in settlement of accounts payable balances of $313,414, at prices ranging from $0.16 - $0.39 per share. (d) A total of 406,621 shares of common stock were issued for the exercise of warrants at a price of $0.20 per share.

Stock Options and Warrants

Stock Options and Warrants	9 Months Ended
	Sep. 27, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Options and Warrants	NOTE 14 – STOCK OPTIONS AND WARRANTS Employee Stock Options The following table summarizes the changes in the options outstanding at September 27, 2015, and the related prices for the shares of the Company’s common stock issued to employees of the Company under a non-qualified employee stock option plan. Weighted Weighted Average Weighted Range of Average Remaining Average Exercise Number Exercise Contractual Number Exercise Prices Outstanding Price Life Exercisable Price $ 4.50 135,000 $ 4.50 2.33 135,000 $ 4.50 135,000 2.33 135,000 A summary of the Company’s stock awards for options as of December 28, 2014 and changes for the thirty-nine weeks ended September 27, 2015 is presented below: Weighted Average Stock Exercise Options Price Outstanding, December 28, 2014 135,000 $ 4.50 Granted — — Exercised — — Expired/Cancelled — — Outstanding, September 27, 2015 135,000 $ 4.50 Exercisable, September 27, 2015 135,000 $ 4.50 The weighted-average fair value of stock options granted to employees during the period ended September 27, 2015 and September 28, 2014 and the weighted-average significant assumptions used to determine those fair values, using a Black-Scholes-Merton (“Black-Scholes”) option pricing model are as follows: September 27, 2015 September 28, 2014 Significant assumptions (weighted-average): Risk-free interest rate at grant date l.53%~2.04 % 0.78 % Expected stock price volatility 331%~335 % 139 % Expected dividend payout - - Expected option life (in years) 7.00 4.59 Expected forfeiture rate - % - % Fair value per share of options granted $ 0.27~0.32 $ 3.96 The expected life of awards granted represents the period of time that they are expected to be outstanding. The Company has no historical experience with which to establish a basis for determining an expected life of these awards. Therefore, the Company only gave consideration to the contractual terms and did not consider the vesting schedules, exercise patterns and pre-vesting and post-vesting forfeitures significant to the expected life of the option award. We estimate the volatility of our common stock based on the calculated historical volatility of similar entities in industry, in size and in financial leverage whose share prices are publicly available. We base the risk-free interest rate used in the Black-Scholes option valuation model on the implied yield currently available on U.S. Treasury zero-coupon issues with an equivalent remaining term equal to the expected life of the award. We have not paid any cash dividends on our common stock and do not anticipate paying any cash dividends in the foreseeable future. Consequently, we use an expected dividend yield of zero in the Black-Scholes option valuation model. There were no options granted during the quarter ended September 27, 2015. There were no stock-based compensation expenses in connection with options granted to employees recognized in the condensed consolidated statement of operations for the thirty-nine weeks ended September 27, 2015 and September 28, 2014. Warrants The following table summarizes the changes in the warrants outstanding at September 27, 2015, and the related prices. Weighted Weighted Average Weighted Range of Average Remaining Average Exercise Number Exercise Contractual Number Exercise Prices Outstanding Price Life Exercisable Price $0.01 to 0.37 200,028 $ 0.12 4.95 200,028 $ 0.12 200,028 4.95 200,028 A summary of the Company’s warrant as of December 28, 2014 and the changes for the thirty-nine weeks ended September 27, 2015 is presented below: Weighted Average Exercise Warrants Price Outstanding, December 28, 2014 378,510 $ 0.16 Granted 228,139 0.01 Exercised (406,621 ) 0.20 Expired/Cancelled — — Outstanding, September 27, 2015 200,028 $ 0.12 Exercisable, September 27, 2015 200,028 $ 0.12 The weighted-average fair value of warrants granted to third parties during the period ended September 27, 2015 and September 28, 2014 and the weighted-average significant assumptions used to determine those fair values, using a Black-Scholes-Merton (“Black-Scholes”) option pricing model are as follows: September 27, 2015 September 28. 2014 Significant assumptions (weighted-average): Risk-free interest rate at grant date 1.53%~2.04 % 0.78 % Expected stock price volatility 331%~335 % 139 % Expected dividend payout - - Expected option life (in years) 7.00 4.59 Expected forfeiture rate - % - % Fair value per share of warrants granted $ 0.27~0.32 $ 3.96

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 27, 2015
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 15 – RELATED PARTY TRANSACTIONS From time to time, the Company has received advances from certain of its officers and related parties to meet short term working capital needs. These advances may not have formal repayment terms or arrangements. During the thirty-nine weeks ended September 27, 2015, the Company did not receive any advances from related parties.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 27, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 16 – COMMITMENTS AND CONTINGENCIES The Company leases its Century City restaurant location under an operating lease with a remaining term of 10 years. Restaurant leases typically include land and building shells, require contingent rent above the minimum base rent payments based on a percentage of sales ranging from 7% to 10%, have escalating minimum rent requirements over the term of the lease and require various expenses incidental to the use of the property. The lease also has a renewal option, which the Company may exercise in the future. The Company’s current lease provides early termination rights, permitting the Company and its landlord to mutually terminate the lease prior to expiration if the Company does not achieve specified sales levels in certain years. As of September 27, 2015, the aggregate minimum annual lease payments under operating leases, including amounts characterized as deemed landlord financing payments are as follows: 2015 $ 50,243 2016 206,498 2017 212,692 2018 219,073 2019 225,645 Thereafter 38,265 Total $ 952,416 Rent expense for the Company’s Century City operating lease was $34,767 and $34,766 for the thirteen weeks ended September 27, 2015 and September 28, 2014, respectively, and was $104,299 and $104,299 for the thirty-nine weeks ended September 27, 2015 and September 28, 2014, respectively. During the year ended December 31, 2012, GNH Topanga entered into a Lease Agreement with Westfield Topanga Owner, LP, a Delaware limited partnership, to lease approximately 5,900 square feet in the Westfield Topanga Shopping Center. The lease includes land and building shells, provides a construction reimbursement allowance of up to $475,000, requires contingent rent above the minimum base rent payments based on a percentage of sales ranging from 7% to 10% and require other expenses incidental to the use of the property. The lease also has a renewal option, which GNH Topanga may exercise in the future. The Company’s current lease provides early termination rights, permitting the Company and its landlord to mutually terminate the lease prior to expiration if the Company does not achieve specified sales levels in certain years. The lease commenced on March 23, 2013, Topanga’s grand opening, and expires on April 30, 2022. As of September 27, 2015, the aggregate minimum annual lease payments under operating leases, including amounts characterized as deemed landlord financing payments are as follows: 2015 $ 59,730 2016 247,682 2017 257,589 2018 267,891 2019 278,606 Thereafter 694,884 Total $ 1,806,382 Rent expense for the Company’s Topanga operating lease was $51,873 and $51,873 for the thirteen weeks ended September 27, 2015 and September 28, 2014, respectively, and was $155,617 and $155,617 for the thirty-nine weeks ended September 27, 2015 and September 28, 2014, respectively. On April 1, 2013, the Company entered into a Lease Agreement with Glendale II Mall Associates, LLC, a Delaware limited liability company, to lease approximately 6,000 square feet in the Glendale Galleria in the City of Glendale, County of Los Angeles, and State of California. The lease includes land and building shells, provides a construction reimbursement allowance of up to $475,000, requires contingent rent above the minimum base rent payments based on a percentage of sales ranging from 4% to 7% and require other expenses incidental to the use of the property. The lease commenced on November 21, 2013 and expires on October 31, 2023. Upon commencement, the aggregate minimum annual lease payments under operating leases, including amounts characterized as deemed landlord financing payments are as follows: 2015 $ 50,407 2016 203,648 2017 211,794 2018 220,266 2019 229,077 Thereafter 964,800 Total $ 1,879,992 Rent expense for the Company’s Glendale operating lease was $44,064 and $45,867 for the thirteen weeks ended September 27, 2015 and September 28, 2014, respectively. And $132,192 and $138,075 for the thirty-nine weeks ended September 27, 2015 and September 28, 2014, respectively. Litigation The Company’s CEO, Joey Parsi and a third party, were named in a complaint filed on July 19, 2012 in the Los Angeles Superior Court by Alex Nerush and Preferred Scan, Inc., alleging fraud, negligent misrepresentation, sale of securities by unlicensed broker, sale of securities by means of false and misleading statements, and money had and received. On August 21, 2014, Giggles N’ Hugs, Inc., the Company and Mr. Parsi entered into a settlement in the case of Nerush v. Steele et al filed in Los Angeles Superior Court, Case Number SC 117 806 (the “Settlement”). The Settlement was with Alex Nerush, Preferred Scan, Inc. (“Preferred Scan”), Richard Steele, Jr., Donald Stoecklein, and the Stoecklein Law Group, LLP (“Law Group”) where all allegations against the Company were dismissed with prejudice. The Settlement provided, among other things, the following: a) The Law Group agreed to release the sum of approximately 140,000 shares of unrestricted common stock of the Company, held by the United States District Court; b) Preferred Scan and Mr. Nerush shall dismiss, with prejudice, any and all causes of action against the Company and Mr. Parsi, in exchange for a cash payment of $20,000 and 150,000 of restricted shares of the Company’s common stock. The $20,000 was paid in two equal payments with the first payment made August 22, 2014, and second made September 29, 2014; c) In exchange for 50,000 shares of the Company’s unrestricted common stock, released pursuant to item (a) above; the Company and Mr. Parsi shall release any and all causes of action against Mr. Steele, Mr. Stoecklein and the Law Group in exchange for release from the Law Group of any obligation to pay attorneys’ fees totaling approximately $116,000, and of any and all causes of action against the Company and Mr. Parsi. On October 20, 2014, pursuant to the Settlement, 52,500 shares of restricted common stock were issued. On January 19, 2015, the Company issued 50,000 shares of unrestricted common stock related to the settlement. The distribution and issuance of the remaining 97,500 shares of restricted common stocks yet to be determined. The total number of shares of common stock issued pursuant to the Settlement is equal to less than one percent (1%) of the total number of shares of the Company’s common stock issued and outstanding as of the Company’s Annual Report on Form 10-K filed with the SEC on April 15, 2015.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 27, 2015
Subsequent Events [Abstract]
Subsequent Events	NOTE 17 – SUBSEQUENT EVENTS The Company’s Management has reviewed all material events through the date of this report in accordance with ASC 855-10, and believes the only subsequent events that have occurred since September 27, 2015 were as follows: In October 2015, the Company authorized 166,667 shares of common stock to be issued to a continuing investor at a price of $0.09 per share, for the investment of $15,000. In November 2015, the Company agreed to accept a rescission from a vendor of 150,000 shares of common stock previously issued.

Summary of Significant Accoun23

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 27, 2015
Accounting Policies [Abstract]
Principles of Consolidation	Principles of consolidation At September 27, 2015 the condensed consolidated financial statements include the accounts of Giggles N’ Hugs, Inc., GNH CC, Inc. for restaurant operations of Giggles N’ Hugs in Westfield Mall in Century City, California, GNH Topanga, Inc. for restaurant operations in Westfield Topanga Shopping Center in Woodland Hills, California, and Glendale Giggles N’ Hugs, Inc. for restaurant operations in Glendale Galleria in Glendale, California. At September 28, 2014, condensedconsolidated financial statements include the accounts of Giggles N’ Hugs, Inc. GNH CC, Inc. for restaurant operations of Giggles N’ Hugs in Westfield Mall in Century City, California, GNH Topanga, Inc. for restaurant operations in Westfield Topanga Shopping Center in Woodland Hills, California. All significant intercompany balances and transactions have been eliminated. Giggles N’ Hugs, Inc., GNH, Inc., GNH Topanga, Inc., and Glendale Giggles N’ Hugs, Inc. will be collectively referred herein to as the “Company”.
Use of Estimates	Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.
Cash and Cash Equivalents	Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value.
Inventories	Inventories Inventories are stated at the lower of cost or market on a first-in, first-out basis and consist of restaurant food and other supplies.
Property and Equipment	Property and equipment The Company records all property and equipment at cost less accumulated depreciation. Improvements are capitalized while repairs and maintenance costs are expensed as incurred. Depreciation is calculated using the straight-line method over the estimated useful life of the assets or the lease term, whichever is shorter. Leasehold improvements include the cost of the Company’s internal development and construction department. Depreciation periods are as follows: Leasehold improvements 10 years Restaurant fixtures and equipment 10 years Computer software and equipment 3 to 5 years
Leases	Leases The Company currently leases its restaurant locations. The Company evaluates each lease to determine its appropriate classification as an operating or capital lease for financial reporting purposes. Minimum base rent for the Company’s operating leases, which generally have escalating rentals over the term of the lease, is recorded on a straight-line basis over the lease term. The initial rent term includes the build-out, or rent holiday period, for the Company’s leases, where no rent payments are typically due under the terms of the lease. Deferred rent expense, which is based on a percentage of revenue, is also recorded to the extent it exceeds minimum base rent per the lease agreement. The Company disburses cash for leasehold improvements and furniture, fixtures and equipment to build out and equip its leased premises. The Company also expends cash for structural additions that it makes to leased premises of which $590,000 was reimbursed to Century City, $489,770 was reimbursed to Topanga, and $475,000 was reimbursed to Glendale by their landlords as construction contributions pursuant to agreed-upon terms in the lease agreements. Landlord construction contributions usually take the form of up-front cash. Depending on the specifics of the leased space and the lease agreement, amounts paid for structural components are recorded during the construction period as leasehold improvements or the landlord construction contributions are recorded as an incentive from lessor.
Impairment of long-lived assets	Impairment of long-lived assets The Company assesses potential impairment of our long-lived assets whenever events or changes in circumstances indicate that the carrying value of the assets or asset group may not be recoverable. Factors considered include, but are not limited to, significant underperformance relative to historical or projected future operating results; significant changes in the manner of use of the acquired assets or the strategy for the overall business; and significant negative industry or economic trends. The Company regularly reviews the restaurant if it is cash flow negative for the previous four quarters to determine if impairment testing is warranted. At any given time, the Company may monitor its operations, and impairment charges could be triggered in the future if the restaurant performance does not improve. The Company has identified leasehold improvements as the primary asset because it is the most significant component of our restaurant assets, it is the principal asset from which the Company derives cash flow generating capacity and has the longest remaining useful life. The recoverability is assessed in most cases by comparing the carrying value of the assets to the undiscounted cash flows expected to be generated by these assets. Impairment losses are measured as the amount by which the carrying values of the assets exceed their fair values. At September 27, 2015 and September 28, 2014, we did not record an impairment charge against the carrying value of the restaurants located in Century City, Topanga, and Glendale, California.
Stock-Based Compensation	Stock-based compensation The Company records stock based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expenses related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50.
Loss per Common Share	Loss per common share Net loss per share is provided in accordance with ASC Subtopic 260-10. We present basic loss per share (“EPS”) and diluted EPS on the face of statements of operations. Basic EPS is computed by dividing reported losses by the weighted average shares outstanding. Except where the result would be anti-dilutive to income from continuing operations, diluted earnings per share has been computed assuming the conversion of the convertible long-term debt and the elimination of the related interest expense, and the exercise of stock warrants. Loss per common share has been computed using the weighted average number of common shares outstanding during the year.
Fair Value of Financial Instruments	Fair Value of financial instruments The carrying amounts reflected in the balance sheets for cash, accounts payable and accrued expenses approximate the respective fair values due to the short maturities of these items. The Company does not hold any investments that are available-for-sale. As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC, fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. The three levels of the fair value hierarchy are described below: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; and Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).
Revenue Recognition	Revenue recognition Our revenues consist of sales from our restaurant operations and sales of memberships entitling members unlimited access to our play areas for the duration of their membership. As a general principle, revenue is recognized when the following criteria are met: (i) persuasive evidence of an arrangement exists; (ii) delivery has occurred and services have been rendered; (iii) the price to the buyer is fixed or determinable; and (iv) collectability is reasonably assured. With respect to memberships, access to our play area extends throughout the term of membership. The vast majority of memberships sold are for one-month terms. Revenue is recognized on a straight-line basis over the membership period. Century City, Topanga, and Glendale receive payments from its customers at the start of the subscription period and each restaurant records deferred revenue for the unearned portion of the subscription period. Revenues from restaurant sales are recognized when payment is tendered at the point of sale. Revenues are presented net of sales taxes. The obligation is included in other accrued expenses until the taxes are remitted to the appropriate taxing authorities. We recognize a liability upon the sale of our gift cards and recognize revenue when these gift cards are redeemed in our restaurants. For party rental agreements, we rely upon a signed contract between us and the customer as the persuasive evidence of a sales arrangement. Party rental deposits are recorded as deferred revenue upon receipt and recognized as revenue when the service has been rendered. Additionally, revenues are recognized net of any discounts, returns, allowances and sales incentives, including coupon redemptions and complimentary meals.
Convertible Debentures	Convertible debentures Beneficial Conversion Feature - If the conversion features of conventional convertible debt provides for a rate of conversion that is below market value, this feature is characterized as a beneficial conversion feature (“BCF”). A BCF is recorded by the Company as a debt discount pursuant to ASC Topic 470-20 “Debt with Conversion and Other Options.” In those circumstances, the convertible debt is recorded net of the discount related to the BCF and the Company amortizes the discount to interest expense over the life of the debt using the effective interest method.
Debt Modification	Debt modification ASC 470-50 provides the accounting for a modification or exchange of a debt instrument between the same debtor and creditor. An exchange of debt instruments with different terms but with the same creditor has the same economic effect of modifying the terms of an existing debt instrument and thus is in the scope of ASC 470-50. When the debtor and creditor agree to modify existing debt or exchange old debt for new debt, they have, in effect, renegotiated the old debt by changing its cash flows. While the modification or exchange of debt does not meet the conditions specified in ASC 405-20 for extinguishment accounting, substantial changes in the cash flows are viewed to represent extinguishments of the old debt and the creation of new debt, resulting in recognition of gain or loss by the debtor.
Recent Pronouncements	Recent pronouncements The Company has evaluated the recent accounting pronouncements through September 2015 and believes that none of them will have a material effect on the Company’s financial position, results of operations or cash flows.

Summary of Significant Accoun24

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 27, 2015
Accounting Policies [Abstract]
Schedule of Property and Equipment Estimated Useful Lives	Depreciation periods are as follows: Leasehold improvements 10 years Restaurant fixtures and equipment 10 years Computer software and equipment 3 to 5 years

Inventory (Tables)

Inventory (Tables)	9 Months Ended
	Sep. 27, 2015
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consisted of the following at: September 27, 2015 December 28, 2014 Restaurant food and supplies $ 35,208 $ 37,397 Total $ 35,208 $ 37,397

Fixed Assets (Tables)

Fixed Assets (Tables)	9 Months Ended
	Sep. 27, 2015
Fixed assets:
Schedule of Fixed Assets	Fixed assets consisted of the following at: September 27, 2015 December 28, 2014 Leasehold improvements $ 2,847,564 $ 2,847,565 Fixtures and equipment 85,267 85,267 Computer software and equipment 283,002 269,932 Property and equipment, total 3,215,834 3,202,764 Less: accumulated depreciation (1,040,904 ) (765,034 ) Property and equipment, net $ 2,174,929 $ 2,437,730

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 27, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	September 27, 2015 December 28, 2014 Intangible Assets $ 24,703 $ 24,703 Less: accumulated amortization (4,530 ) (822 ) Intangible Asset, net $ 20,173 $ 23,881

Deferred Revenue (Tables)

Deferred Revenue (Tables)	9 Months Ended
	Sep. 27, 2015
Deferred Revenue Disclosure [Abstract]
Schedule of Deferred Revenue	Deferred revenue consisted of the following at: September 27, 2015 December 28, 2014 Membership cards $ 1,728 $ 1,263 Gift cards 3,265 4,212 Dining credit program 1,166 1,166 Party deposits 44,471 36,796 Total $ 50,630 $ 43,437

Stock Options and Warrants (Tab

Stock Options and Warrants (Tables)	9 Months Ended
	Sep. 28, 2015	Sep. 27, 2015	Sep. 27, 2015
Summary of Changes in Options Outstanding			The following table summarizes the changes in the options outstanding at September 27, 2015, and the related prices for the shares of the Company’s common stock issued to employees of the Company under a non-qualified employee stock option plan. Weighted Weighted Average Weighted Range of Average Remaining Average Exercise Number Exercise Contractual Number Exercise Prices Outstanding Price Life Exercisable Price $ 4.50 135,000 $ 4.50 2.33 135,000 $ 4.50 135,000 2.33 135,000
Summary of Stock Awards for Options			A summary of the Company’s stock awards for options as of December 28, 2014 and changes for the thirty-nine weeks ended September 27, 2015 is presented below: Weighted Average Stock Exercise Options Price Outstanding, December 28, 2014 135,000 $ 4.50 Granted — — Exercised — — Expired/Cancelled — — Outstanding, September 27, 2015 135,000 $ 4.50 Exercisable, September 27, 2015 135,000 $ 4.50
Schedule of Changes in Warrants Outstanding			The following table summarizes the changes in the warrants outstanding at September 27, 2015, and the related prices. Weighted Weighted Average Weighted Range of Average Remaining Average Exercise Number Exercise Contractual Number Exercise Prices Outstanding Price Life Exercisable Price $0.01 to 0.37 200,028 $ 0.12 4.95 200,028 $ 0.12 200,028 4.95 200,028
Schedule of Stock Warrants Activity			A summary of the Company’s warrant as of December 28, 2014 and the changes for the thirty-nine weeks ended September 27, 2015 is presented below: Weighted Average Exercise Warrants Price Outstanding, December 28, 2014 378,510 $ 0.16 Granted 228,139 0.01 Exercised (406,621 ) 0.20 Expired/Cancelled — — Outstanding, September 27, 2015 200,028 $ 0.12 Exercisable, September 27, 2015 200,028 $ 0.12
Warrants [Member]
Weighted-Average Fair Value of Stock Options Granted to Employees		The weighted-average fair value of warrants granted to third parties during the period ended September 27, 2015 and September 28, 2014 and the weighted-average significant assumptions used to determine those fair values, using a Black-Scholes-Merton (“Black-Scholes”) option pricing model are as follows: September 27, 2015 September 28. 2014 Significant assumptions (weighted-average): Risk-free interest rate at grant date 1.53%~2.04 % 0.78 % Expected stock price volatility 331%~335 % 139 % Expected dividend payout - - Expected option life (in years) 7.00 4.59 Expected forfeiture rate - % - % Fair value per share of warrants granted $ 0.27~0.32 $ 3.96
Employees [Member]
Weighted-Average Fair Value of Stock Options Granted to Employees	The weighted-average fair value of stock options granted to employees during the period ended September 27, 2015 and September 28, 2014 and the weighted-average significant assumptions used to determine those fair values, using a Black-Scholes-Merton (“Black-Scholes”) option pricing model are as follows: September 27, 2015 September 28, 2014 Significant assumptions (weighted-average): Risk-free interest rate at grant date l.53%~2.04 % 0.78 % Expected stock price volatility 331%~335 % 139 % Expected dividend payout - - Expected option life (in years) 7.00 4.59 Expected forfeiture rate - % - % Fair value per share of options granted $ 0.27~0.32 $ 3.96

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 28, 2015	Sep. 27, 2015
Century City [Member]
Schedule of Aggregate Minimum Annual Lease Payments Under Operating Leases		As of September 27, 2015, the aggregate minimum annual lease payments under operating leases, including amounts characterized as deemed landlord financing payments are as follows: 2015 $ 50,243 2016 206,498 2017 212,692 2018 219,073 2019 225,645 Thereafter 38,265 Total $ 952,416
Topanga [Member]
Schedule of Aggregate Minimum Annual Lease Payments Under Operating Leases	As of September 27, 2015, the aggregate minimum annual lease payments under operating leases, including amounts characterized as deemed landlord financing payments are as follows: 2015 $ 59,730 2016 247,682 2017 257,589 2018 267,891 2019 278,606 Thereafter 694,884 Total $ 1,806,382
Glendale II Mall Associates, LLC [Member]
Schedule of Aggregate Minimum Annual Lease Payments Under Operating Leases		Upon commencement, the aggregate minimum annual lease payments under operating leases, including amounts characterized as deemed landlord financing payments are as follows: 2015 $ 50,407 2016 203,648 2017 211,794 2018 220,266 2019 229,077 Thereafter 964,800 Total $ 1,879,992

History and Organization (Detai

History and Organization (Details Narrative) - $ / shares	Dec. 30, 2011	Sep. 27, 2015	Dec. 28, 2014	Nov. 30, 2011	Sep. 17, 2004
Common stock, shares authorized		1,125,000,000	1,125,000,000		1,125,000,000
Common stock, par value		$ 0.001	$ 0.001		$ 0.001
GNH, Inc. [Member]
Shares issued for acquisition	18,289,716
Cancellation of common stock, shares	47,607,500
Percentage of interest acquired				100.00%

Summary of Significant Accoun32

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Sep. 27, 2015	Dec. 28, 2014
Incentive from lessor amount	$ 1,104,774	$ 1,204,199
Century City [Member]
Incentive from lessor amount	590,000
Topanga [Member]
Incentive from lessor amount	489,770
Glendale II Mall Associates, LLC [Member]
Incentive from lessor amount	$ 475,000

Summary of Significant Accoun33

Summary of Significant Accounting Policies - Schedule of Property and Equipment Estimated Useful Lives (Details)	9 Months Ended
	Sep. 27, 2015
Leasehold Improvements [Member]
Estimated useful lives	10 years
Restaurant Fixtures And Equipment [Member]
Estimated useful lives	10 years
Computer Software And Equipment [Member] | Minimum [Member]
Estimated useful lives	3 years
Computer Software And Equipment [Member] | Maximum [Member]
Estimated useful lives	5 years

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	Sep. 27, 2015	Dec. 28, 2014
Going Concern
Accumulated deficit	$ 8,373,592	$ 7,153,598
Working capital deficit	$ 820,536

Inventory - Schedule of Invento

Inventory - Schedule of Inventory (Details) - USD ($)	Sep. 27, 2015	Dec. 28, 2014
Inventory Disclosure [Abstract]
Restaurant food and supplies	$ 35,208	$ 37,397
Total	$ 35,208	$ 37,397

Fixed Assets (Details Narrative

Fixed Assets (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 27, 2015	Sep. 28, 2014	Sep. 27, 2015	Sep. 28, 2014
Fixed assets:
Depreciation expenses	$ 91,106	$ 89,019	$ 275,477	$ 260,171
Repair and maintenance expenses	$ 34,073	$ 19,996	$ 81,737	$ 65,428

Fixed Assets - Schedule of Fixe

Fixed Assets - Schedule of Fixed Assets (Details) - USD ($)	Sep. 27, 2015	Dec. 28, 2014
Fixed assets:
Leasehold improvements	$ 2,847,564	$ 2,847,565
Fixtures and equipment	85,267	85,267
Computer software and equipment	283,002	269,932
Property and equipment, total	3,215,834	3,202,764
Less: accumulated depreciation	(1,040,904)	(765,034)
Property and equipment, net	$ 2,174,929	$ 2,437,730

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	9 Months Ended
	Sep. 27, 2015	Sep. 28, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 1,236	$ 3,708

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($)	Sep. 27, 2015	Dec. 28, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	$ 24,703	$ 24,703
Less: accumulated amortization	(4,530)	(822)
Intangible Asset, net	$ 20,173	$ 23,881

Deferred Revenue - Schedule of

Deferred Revenue - Schedule of Deferred Revenue (Details) - USD ($)	Sep. 27, 2015	Dec. 28, 2014
Deferred Revenue Disclosure [Abstract]
Membership cards	$ 1,728	$ 1,263
Gift cards	3,265	4,212
Dining credit program	1,166	1,166
Party deposits	44,471	36,796
Total	$ 50,630	$ 43,437

Incentive From Lessor (Details

Incentive From Lessor (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 27, 2015	Sep. 28, 2014	Sep. 27, 2015	Sep. 28, 2014	Dec. 28, 2014
Incentive from lessor amount	$ 1,104,774		$ 1,104,774		$ 1,204,199
Lease incentive amortization period			10 years
Amortization of incentives from lessors	27,740	$ 22,078	$ 81,966	$ 59,638
Century City [Member]
Incentive from lessor amount	590,000		590,000
Topanga [Member]
Incentive from lessor amount	489,770		489,770
Glendale II Mall Associates, LLC [Member]
Incentive from lessor amount	$ 475,000		$ 475,000

Note Payable Lessor (Details Na

Note Payable Lessor (Details Narrative) - USD ($)	Feb. 12, 2013	Sep. 27, 2015	Sep. 28, 2014	Sep. 27, 2015	Sep. 28, 2014	Dec. 28, 2014
Promissory notes payable face value	$ 700,000
Note maturity date	Oct. 31, 2023
Promissory note principal balance		$ 625,872		$ 625,872		$ 609,150
Debt discount		$ 57,444		57,444
Promissory note monthly installments value				12,707
Gain on debt modification				69,228
Amortization of debt discount		$ 2,784		13,953	$ 55,070
Interest amortized		$ 6,495		$ 6,495
First Installment [Member] | March 1, 2017 through February 28, 2019 [Member]
Notes payable accrued interest rate		10.00%		10.00%
Second Installment [Member] | March 1, 2019 through February 28, 2021 [Member]
Notes payable accrued interest rate		12.00%		12.00%
Third Installment [Member] | March 1, 2021 through October 31, 2023 [Member]
Notes payable accrued interest rate		15.00%		15.00%
Through October 15, 2015 [Member]
Notes payable accrued interest rate	10.00%
Through October 31, 2017 [Member]
Notes payable accrued interest rate	12.00%
Through October 31, 2023 [Member]
Notes payable accrued interest rate	15.00%

Convertible Note Payable (Detai

Convertible Note Payable (Details Narrative) - USD ($)	Aug. 24, 2015	Jul. 03, 2015	Feb. 12, 2013	Sep. 27, 2015	Jul. 01, 2015	Dec. 28, 2014
Convertible note payable face amount			$ 700,000
Convertible note payable maturity date			Oct. 31, 2023
Discount on convertible note payable				$ 57,444
Accrued interest				6,495
Unsecured Note Payable Agreement [Member] | Investor [Member]
Convertible note payable face amount	$ 50,000				$ 50,000
Convertible note payable interest rate	5.00%				15.00%
Convertible note payable maturity date	Aug. 31, 2016	Jul. 31, 2016
Warrants exercise term		3 years
Convertible note payable converted into the common stock shares		66,667
Convertible note payable conversion price per share	$ 0.10				$ 0.15
Discount on convertible note payable				50,000
Interest expense				3,421
Unsecured Note Payable Agreement [Member] | Lender [Member]
Interest expense				4,794
Accrued interest				$ 236

Private Placement Offerings (De

Private Placement Offerings (Details Narrative) - USD ($)	Sep. 27, 2015	Mar. 31, 2015	Mar. 06, 2015	Feb. 17, 2015	Jan. 15, 2015	Apr. 30, 2014	Sep. 27, 2015
Warrant nominal exercise price per share	$ .20						$ .20
Number of common stock issued for cash, shares							5,202,666
Number of common stock issued for cash							$ 594,000
Number of warrants granted	161,472						161,472
Warrants expense	$ 38,778
Private Placement [Member]
Number of common stock issued for cash, shares		1,100,000	553,333	200,000	13,333
Number of common stock issued for cash		$ 165,000	$ 86,000	$ 30,000	$ 4,000
Offering cost		$ 22,936
West Park Capital Inc [Member] | Private Placement Engagement Agreement [Member]
Percentage of transaction value will be compensated for all equity related transaction						10.00%
Percentage of debt placement for subordinated debt						5.00%
Percentage of debt on senior debt placement						2.50%
Percentage of credit enhancement						0.50%
Percentage of transaction value for all general solicitation of the company						5.00%
Number of warrants years for the purpose of an equity interest						7 years
Percentage of outstanding shares						3.00%
Warrant nominal exercise price per share						$ 0.1
West Park Capital Inc [Member] | Private Placement Engagement Agreement [Member] | Maximum [Member]
Funds raised						$ 2,000,000
Percentage of prorated rate						3.00%

Stockholders' Deficit (Details

Stockholders' Deficit (Details Narrative) - USD ($)	9 Months Ended
	Sep. 27, 2015	Sep. 27, 2015	Dec. 28, 2014	Sep. 17, 2004
Common stock, shares authorized	1,125,000,000	1,125,000,000	1,125,000,000	1,125,000,000
Common stock, par value	$ 0.001	$ 0.001	$ 0.001	$ 0.001
Common stock, shares issued	41,469,367	41,469,367	33,563,830
Common stock, shares outstanding	41,469,367	41,469,367	33,563,830
Number of common stock issued during period	5,202,666
Proceeds from issuance of common stock	$ 594,000
Warrant exercise price per share	$ .20	$ .20
Settlement Accounts Payable [Member]
Number of shares issued for settlement accounts payable, shares		1,037,917
Number of shares issued for settlement accounts payable		$ 313,414
Number of common stock shares issued for exercise of warrants		406,621
Common Stock [Member]
Stock issued during period for services shares		1,258,333
Stock issued during period for services		$ 292,833
Minimum [Member]
Shares issued price per share	0.09	$ 0.09
Share price	0.16	0.16
Maximum [Member]
Shares issued price per share	0.15	0.15
Share price	$ 0.39	$ 0.39

Stock Options and Warrants (Det

Stock Options and Warrants (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 27, 2015	Sep. 27, 2015
Stock Options And Warrants Details Narrative
Option granted during period
Stock-based compensation

Stock Options and Warrants - Su

Stock Options and Warrants - Summary of Changes in Options Outstanding (Details)	9 Months Ended
	Sep. 27, 2015$ / sharesshares	Sep. 27, 2015$ / sharesshares
Number of Options, Outstanding	135,000	135,000
Weighted Average Remaining Contractual Life		2 years 3 months 29 days
Number of Options, Exercisable	135,000	135,000
Range 1 [Member]
Range of Exercise Prices | $ / shares	$ 4.50
Number of Options, Outstanding	135,000	135,000
Weighted Average Exercise Price | $ / shares	$ 4.50	$ 4.50
Weighted Average Remaining Contractual Life	2 years 3 months 29 days
Number of Options, Exercisable	135,000	135,000
Weighted Average Exercise Price, Exercisable | $ / shares	$ 4.50	$ 4.50

Stock Options and Warrants - 48

Stock Options and Warrants - Summary of Stock Awards for Options (Details)	9 Months Ended
	Sep. 27, 2015$ / sharesshares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Options, Granted
Stock Options, Exercised
Stock Options, Expired/Cancelled
Stock Options, Outstanding, Ending balance	135,000
Stock Options, Exercisable	135,000
Weighted Average Exercise Price, Granted | $ / shares
Weighted Average Exercise Price, Exercised | $ / shares
Weighted Average Exercise Price, Expired/Cancelled | $ / shares
Weighted Average Exercise Price, Outstanding, Ending balance | $ / shares	$ 4.50
Weighted Average Exercise Price, Exercisable | $ / shares	$ 4.50

Stock Options and Warrants - We

Stock Options and Warrants - Weighted-Average Fair Value of Stock Options Granted to Employees (Details) - $ / shares	9 Months Ended
	Sep. 27, 2015	Sep. 27, 2015	Sep. 28, 2014
Risk-free interest rate at grant date			0.78%
Expected stock price volatility			139.00%
Expected dividend payout
Expected option life (in years)		7 years	4 years 7 months 2 days
Expected forfeiture rate
Fair value per share of warrants granted			$ 3.96
Maximum [Member]
Risk-free interest rate at grant date	1.53%
Expected stock price volatility	331.00%
Fair value per share of warrants granted	$ 0.27
Minimum [Member]
Risk-free interest rate at grant date	2.04%
Expected stock price volatility	335.00%
Fair value per share of warrants granted	$ 0.32

Stock Options and Warrants - Sc

Stock Options and Warrants - Schedule of Changes in Warrants Outstanding (Details)	9 Months Ended
	Sep. 27, 2015$ / sharesshares	Sep. 27, 2015$ / sharesshares
Warrants, Outstanding	200,028	200,028
Warrants, Weighted Average Remaining Contractual Life		4 years 11 months 12 days
Warrants, Number Exercisable	200,028	200,028
Warrants [Member]
Warrants, Range of Exercise Prices minimum | $ / shares	$ 0.01
Warrants, Range of Exercise Prices, maximum | $ / shares	$ 0.37
Warrants, Outstanding	200,028	200,028
Warrants, Weighted Average Exercise Price | $ / shares	$ 0.12	$ 0.12
Warrants, Weighted Average Remaining Contractual Life	4 years 11 months 12 days
Warrants, Number Exercisable	200,028	200,028
Warrants, Weighted Average Exercise Price, Exercisable | $ / shares	$ 0.12	$ 0.12

Stock Option and Warrants - Sch

Stock Option and Warrants - Schedule of Stock Warrants Activity (Details) - Warrants [Member]	9 Months Ended
	Sep. 27, 2015$ / sharesshares
Warrants, Granted	228,139
Warrants, Exercised	(406,621)
Warrants, Expired/Cancelled
Warrants, Outstanding, Ending balance	200,028
Warrants, Exercisable	200,028
Weighted Average Exercise Price, Granted | $ / shares	$ 0.01
Weighted Average Exercise Price, Exercised | $ / shares	$ 0.20
Weighted Average Exercise Price, Expired/Cancelled | $ / shares
Weighted Average Exercise Price, Outstanding, Ending | $ / shares	$ 0.12
Warrants Exercisable, price | $ / shares	$ 0.12

Stock Options and Warrants - 52

Stock Options and Warrants - Weighted-Average Fair Value of Stock Options Granted to Third Parties (Details) - $ / shares	9 Months Ended
	Sep. 27, 2015	Sep. 27, 2015	Sep. 28, 2014
Risk-free interest rate at grant date			0.78%
Expected stock price volatility			139.00%
Expected dividend payout
Expected option life (in years)		7 years	4 years 7 months 2 days
Expected forfeiture rate
Fair value per share of options granted			$ 3.96
Third Party [Member] | Warrants [Member]
Risk-free interest rate at grant date			0.78%
Expected stock price volatility			139.00%
Expected dividend payout
Expected option life (in years)	7 years		4 years 7 months 2 days
Expected forfeiture rate
Fair value per share of options granted			$ 3.96
Maximum [Member]
Risk-free interest rate at grant date	1.53%
Expected stock price volatility	331.00%
Fair value per share of options granted	$ 0.27
Maximum [Member] | Third Party [Member] | Warrants [Member]
Risk-free interest rate at grant date	1.53%
Expected stock price volatility	331.00%
Fair value per share of options granted	$ 0.27
Minimum [Member]
Risk-free interest rate at grant date	2.04%
Expected stock price volatility	335.00%
Fair value per share of options granted	$ 0.32
Minimum [Member] | Third Party [Member] | Warrants [Member]
Risk-free interest rate at grant date	2.04%
Expected stock price volatility	335.00%
Fair value per share of options granted	$ 0.32

Commitments and Contingencies53

Commitments and Contingencies (Details Narrative)	Jan. 19, 2015shares	Oct. 20, 2014shares	Apr. 02, 2013USD ($)ft²	Sep. 28, 2014USD ($)	Sep. 27, 2015USD ($)	Sep. 28, 2014USD ($)	Sep. 28, 2015USD ($)	Sep. 27, 2015USD ($)shares	Sep. 28, 2014USD ($)	Sep. 28, 2014USD ($)	Dec. 31, 2012USD ($)ft²
Issuance of unrestricted common stock shares to related of settlement	50,000
Restricted Stock [Member]
Restricted stock issued during period for settlement	52,500
Issuance of the remaining yet to be determined	97,500
Attorney Fees [Member]
Restricted stock issued during period for settlement		52,500
Law Group [Member]
Agreed to issuance of unrestricted common stock								140,000
Issuance of unrestricted common stock shares to related of settlement								50,000
Payment of attorneys fees | $								$ 116,000
Preferred Scan [Member]
Agreed to issuance of unrestricted common stock								20,000
Restricted stock issued during period for settlement								150,000
Payment of litigation settlement | $								$ 20,000
Maximum [Member]
Percentage of common stock share issued to settlement								1.00%
Century City [Member]
Remaining restaurant operating lease, term								10 years
Rent expense | $					$ 34,767	$ 34,766		$ 104,299	$ 104,299
Century City [Member] | Minimum [Member]
Percentage of sales range								7.00%
Century City [Member] | Maximum [Member]
Percentage of sales range								10.00%
Westfield Topanga Owner, LP [Member]
Number of square feet for operating lease | ft²											5,900
Topanga [Member]
Rent expense | $				$ 51,873	51,873	$ 45,867	$ 155,617		$ 155,617
Construction reimbursement allowance | $											$ 475,000
Expiration date of Lease											Apr. 30, 2022
Topanga [Member] | Minimum [Member]
Percentage of sales range											4.00%
Topanga [Member] | Maximum [Member]
Percentage of sales range											7.00%
Glendale II Mall Associates, LLC [Member]
Rent expense | $					$ 44,064			$ 132,192		$ 138,075
Number of square feet for operating lease | ft²			6,000
Construction reimbursement allowance | $			$ 475,000
Expiration date of Lease			Oct. 31, 2023
Glendale II Mall Associates, LLC [Member] | Minimum [Member]
Percentage of sales range			4.00%
Glendale II Mall Associates, LLC [Member] | Maximum [Member]
Percentage of sales range			7.00%

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Aggregate Minimum Annual Lease Payments Under Operating Leases (Details)	Sep. 27, 2015USD ($)
Century City [Member]
2,015	$ 50,243
2,016	206,498
2,017	212,692
2,018	219,073
2,019	225,645
Thereafter	38,265
Total	952,416
Topanga [Member]
2,015	59,730
2,016	247,682
2,017	257,589
2,018	267,891
2,019	278,606
Thereafter	694,884
Total	1,806,382
Glendale II Mall Associates, LLC [Member]
2,015	50,407
2,016	203,648
2,017	211,794
2,018	220,266
2,019	229,077
Thereafter	964,800
Total	$ 1,879,992

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	9 Months Ended
	Sep. 27, 2015	Oct. 31, 2015	Dec. 28, 2014
Common stock, shares issued	41,469,367		33,563,830
Subsequent Event [Member] | Investor [Member]
Common stock, shares issued		166,667
Shares issued price per share		$ 0.09
Investments		$ 15,000
Subsequent Event [Member] | Vendor [Member] | November 2015 [Member]
Number of common stock shares rescission from vendor	150,000