Giggles N' Hugs (GIGL) 10-Q 21 Aug 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jul. 02, 2017	Aug. 21, 2017
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	Jul. 2, 2017
Amendment Flag	false
Current Fiscal Year End Date	--01-02
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		135,667,251
Trading Symbol	GIGL
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,017

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jul. 02, 2017	Jan. 01, 2017
Current assets:
Cash and cash equivalents	$ 154,288	$ 144,520
Inventory	25,617	20,331
Prepaid expenses, other	16,517	13,806
Total current assets	196,422	178,657
Fixed assets:
Total fixed assets, net	865,991	994,128
Other assets	2,620	2,620
Total assets	1,065,033	1,175,405
Current liabilities:
Accounts payable	543,610	610,925
Incentive from lessor - current portion	94,756	87,420
Note payable from lessor, current portion net of discount of $283,377 and $35,094, respectively	21,734	21,544
Accrued expenses	501,836	328,952
Deferred revenue	11,630	24,159
Promissory note payable and accrued interest		193,340
Convertible note payable and accrued interest,	50,000	151,383
Derivative liability		357,411
Total current liabilities	1,223,566	1,775,134
Long-term liabilities:
Incentive from lessor - long-term	603,129	653,008
Note payable - lessor	406,758	411,173
Deferred gain	435,654	429,115
Total long-term liabilities	1,445,541	1,493,296
Total liabilities	2,669,107	3,268,430
Stockholders' deficit:
Common stock, $0.001 par value, 1,125,000,000 shares authorized, 134,922,251 and 67,934,205 shares issued and outstanding as of July 2, 2017 and January 1, 2017, respectively	134,922	67,933
Common stock issuable (9,297,619 and 405,556 shares as of July 2, 2017 and January 1, 2017, respectively)	846,535	218,535
Additional paid-in capital	9,151,365	8,229,747
Accumulated deficit	(11,736,896)	(10,609,240)
Total stockholders' deficit	(1,604,074)	(2,093,025)
Total liabilities and stockholders' deficit	$ 1,065,033	$ 1,175,405

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Jul. 02, 2017	Jan. 01, 2017
Statement of Financial Position [Abstract]
Note payable, discount current	$ 283,377	$ 35,094
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	1,125,000,000	1,125,000,000
Common stock, shares issued	134,922,251	67,934,205
Common stock, shares outstanding	134,922,251	67,934,205
Common stock issuable, shares	9,297,619	405,556

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jul. 02, 2017	Jun. 26, 2016	Jul. 02, 2017	Jun. 26, 2016
Revenue
Net sales	$ 575,824	$ 831,464	$ 1,237,527	$ 1,710,398
Costs and operating expenses
Cost of operations	429,164	734,151	932,955	1,504,669
General and administrative expenses	249,822	319,926	1,185,556	644,118
Depreciation and amortization	64,068	88,741	128,137	177,882
Total operating expenses	743,054	1,142,818	2,246,648	2,326,669
Loss from Operations	(167,230)	(311,354)	(1,009,121)	(616,271)
Other income (expenses):
Finance and interest expense	(14,772)	(84,378)	(64,042)	(173,331)
Change in fair value of derivatives liability			(50,629)
Gain on extinguishment of derivative liability			185,604
Loss on extinguishment of debt			(186,818)
Gain on sale of asset		5,971		5,971
Gain on lease termination		214,111		214,111
Loss before provision for income taxes	(368,820)	(175,650)	(1,125,006)	(569,520)
Provision for/benefit from income taxes	(2,650)	616	(2,650)	(184)
Net loss	$ (371,470)	$ (175,034)	$ (1,127,656)	$ (569,704)
Net loss per share - basic and diluted			$ (0.01)	$ (0.01)
Weighted average number of common shares outstanding - basic and diluted	134,355,584	42,806,033	120,473,746	42,367,492

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Stockholders' Deficit (Unaudited) - 6 months ended Jul. 02, 2017 - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Stock Issuable [Member]	Accumulated Deficit [Member]	Total
Balance at Jan. 01, 2017	$ 67,933	$ 8,229,747	$ 218,535	$ (10,609,240)	$ (2,093,025)
Balance, shares at Jan. 01, 2017	67,934,205
Shares issued for employees compensation	$ 10,170	18,300			28,470
Shares issued for employees compensation, shares	10,170,000
Shares issued to settle accounts payable	$ 2,100	243,900			246,000
Shares issued to settle accounts payable, shares	2,100,000
Shares issued for convertible notes	$ 54,119	218,728			272,847
Shares issued for convertible notes, shares	54,118,046
Cash received for stock issuable			75,000		75,000
Shares issued for professional services	$ 600	9,690			10,290
Shares issued for professional services, shares	600,000
Fair value of warrants granted for services		531,000			531,000
Stock issuable to settle the convertible notes		(100,000)	553,000		453,000
Net loss				(1,127,656)	(1,127,656)
Balance at Jul. 02, 2017	$ 134,922	$ 9,151,365	$ 846,535	$ (11,736,896)	$ (1,604,074)
Balance, shares at Jul. 02, 2017	134,922,251

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jul. 02, 2017	Jun. 26, 2016
Cash flows from operating activities
Net loss	$ (1,127,656)	$ (569,704)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	128,137	177,882
Amortization of debt discount		154,658
Gain on sales of fixed assets		(5,971)
Gain on lease termination		(214,111)
Stock-based compensation	28,470
Loss on stock issuance for payable settlement	109,096
Warrants vested for services	531,000	31,000
Interest and fees included in note payable	21,449
Shares issued for services	10,290	30,170
Gain on extinguishment of derivative liability	(185,604)
Change in fair value of derivative liability	50,629
Promissory note settlement	186,818
Changes in operating assets and liabilities:
Increase in prepaid expenses and deposits	(2,711)	(3,890)
(Increase) decrease in inventory	(5,286)	10,553
Increase in accounts payable	69,589	179,976
Decrease in lease incentive liability	(42,543)	(61,653)
Increase (decrease) increase in accrued expenses	180,623	(320,676)
(Decrease) increase in deferred revenue	(12,529)	10,380
Amortization of deferred gain	6,539
Net cash used in operating activities	(53,689)	(581,386)
Cash flows from investing activities
Provided from lease termination		350,000
Provided from sales or purchase of fixed assets		10,500
Net cash provided by investing activities		360,500
Cash flows from financing activities
Payments on promissory note payable	(11,543)
Proceeds from common stock issuable	75,000
Net cash provided by financing activities	63,457
NET INCREASE (DECREASE) IN CASH	9,768	(220,886)
CASH AT BEGINNING OF PERIOD	144,520	334,191
CASH AT END OF PERIOD	154,288	113,305
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid		26,834
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Shares issued to settle convertible notes payable	272,847
Reclass of notes payable to accrued interest	3,125
Shares issued to settle payable	$ 136,904	$ 31,500

History and Organization

History and Organization	6 Months Ended
	Jul. 02, 2017
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. 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. For accounting purposes, the acquisition of GNH by GIGL Inc. has been recorded as a reverse merger. Giggles N Hugs restaurant concept brings together high-end, organic food with the play elements and entertainment for children. Giggles N Hugs offers an upscale, family-friendly atmosphere with a play area dedicated to children ages 10 and younger with nightly entertainment, such as magic shows, concerts, puppet shows, as well as activities and games which include face painting, dance parties, karaoke, and arts and crafts. The Company adopted a 52/53 week fiscal year ending on the Sunday closest to December 31 st

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jul. 02, 2017
Accounting Policies [Abstract]
Basis of Presentation	NOTE 2 – BASIS OF PRESENTATION The interim 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 (GAAP) 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 January 1, 2017 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. The condensed consolidated balance sheet as of January 1, 2017 included herein was derived from the audited consolidated financial statements as of that date, but does not included all disclosures, including notes, required by GAAP. Results of operations for the interim periods may not be indicative of annual results.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jul. 02, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Going concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying consolidated financial statements, during the twenty-six weeks ended July 2, 2017, the Company incurred a net loss of $1,127,656, used cash in operations of $53,689, and had a stockholders’ deficit of $1,604,074 as of that date. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to raise additional funds and implement its business plan. In addition, the Company’s independent registered public accounting firm in its report on the January 1, 2017 financial statements has raised substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. The Company had cash on hand in the amount of $154,288 as of July 2, 2017. Management estimates that the current funds on hand will be sufficient to continue operations through September 2017. Management is currently seeking additional funds, primarily through the issuance of debt and equity securities for cash to operate our business. No assurance can be given that any future financing will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, it may contain undue restrictions on our operations, in the case of debt financing or cause substantial dilution for our stock holders, in case or equity financing. Principles of consolidation The consolidated financial statements include the accounts of Giggles N Hugs, Inc., GNH, Inc., GNH CC, Inc. for restaurant operations in Westfield Mall in Century City, California (which was closed June 30, 2016 due to a complete remodel of the Mall), 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. Intercompany balances and transactions have been eliminated. Giggles N Hugs, Inc., GNH, Inc., GNH CC, 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 revenues and expenses during the reporting period. Estimates and assumptions used by management including assumptions made in impairment analysis of fixed assets, accruals of potential liabilities, valuation of derivative liability and equity securities issued for services and realization of deferred tax assets. Actual results could differ from those estimates. Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the condensed consolidated statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date. The Company uses Level 2 inputs for its valuation methodology for the warrant derivative liabilities as their fair values were determined by using a probability weighted average Black-Scholes-Merton pricing model based on various assumptions. The Company’s derivative liabilities are adjusted to reflect fair value at each period end, with any increase or decrease in the fair value being recorded in results of operations as adjustments to fair value of derivatives. 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 options and warrants. Loss per common share has been computed using the weighted average number of common shares outstanding during the year. For the period ended July 2, 2017 and June 26, 2016, the assumed conversion of convertible notes payable and the exercise of stock warrants are anti-dilutive due to the Company’s net losses and are excluded in determining diluted loss per share. Recent Accounting Standards In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. ASU 2014-09 is a comprehensive revenue recognition standard that will supersede nearly all existing revenue recognition guidance under current U.S. GAAP and replace it with a principle based approach for determining revenue recognition. ASU 2014-09 will require that companies recognize revenue based on the value of transferred goods or services as they occur in the contract. The ASU also will require additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. ASU 2014-09 is effective for interim and annual periods beginning after December 15, 2017. Early adoption is permitted only in annual reporting periods beginning after December 15, 2016, including interim periods therein. Entities will be able to transition to the standard either retrospectively or as a cumulative-effect adjustment as of the date of adoption. The Company is in the process of evaluating the impact of ASU 2014-09 on the Company’s financial statements and disclosures. In February 2016, the FASB issued Accounting Standards Update (ASU) No. 2016-02, Leases. ASU 2016-02 requires a lessee to record a right of use asset and a corresponding lease liability on the balance sheet for all leases with terms longer than 12 months. ASU 2016-02 is effective for all interim and annual reporting periods beginning after December 15, 2018. Early adoption is permitted. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company is in the process of evaluating the impact of ASU 2016-02 on the Company’s financial statements and disclosures. The Company anticipates that this will add significant liabilities to the balance sheet. In July 2017, the FASB issued Accounting Standards Update No. 2017-11, Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features; (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception (“ASU 2017-11”). ASU 2017-11 allows companies to exclude a down round feature when determining whether a financial instrument (or embedded conversion feature) is considered indexed to the entity’s own stock. As a result, financial instruments (or embedded conversion features) with down round features may no longer be required to be accounted for as derivative liabilities. A company will recognize the value of a down round feature only when it is triggered and the strike price has been adjusted downward. For equity-classified freestanding financial instruments, an entity will treat the value of the effect of the down round as a dividend and a reduction of income available to common shareholders in computing basic earnings per share. For convertible instruments with embedded conversion features containing down round provisions, entities will recognize the value of the down round as a beneficial conversion discount to be amortized to earnings. ASU 2017-11 is effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. Early adoption is permitted. The guidance in ASU 2017-11 can be applied using a full or modified retrospective approach. The adoption of ASU 2017-11 is not expected to have any impact on the Company’s financial statement presentation or disclosures. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

Property and Equipment

Property and Equipment	6 Months Ended
	Jul. 02, 2017
Fixed assets:
Property and Equipment	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment consisted of the following at: July 2, 2017 January 1, 2017 Leasehold improvements $ 1,889,027 $ 1,889,027 Fixtures and equipment 60,310 60,310 Computer software and equipment 264,890 264,890 Property and equipment, total 2,214,227 2,214,227 Less: accumulated depreciation (1,348,236 ) (1,220,099 ) Property and equipment, net $ 865,991 $ 994,128 Depreciation and amortization expenses for the thirteen weeks and twenty-six weeks ended July 2, 2017 were $64,069 and $128,137, respectively, and for the thirteen weeks and twenty-six weeks ended June 26, 2016 were $88,741 and $177,882, respectively. Repair and maintenance expense for the thirteen weeks and twenty-six weeks ended July 2, 2017 were $18,238 and $33,780, respectively, and for thirteen weeks and twenty-six weeks ended June 26, 2016 were $22,833 and $51,826, respectively.

Note Payable Lessor

Note Payable Lessor	6 Months Ended
	Jul. 02, 2017
Note Payable Lessor
Note Payable Lessor	NOTE 5 – 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 accrued 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. On March 1, 2015, the Company and the lender renegotiated the terms of the Promissory Note and agreed to a new note with a principal balance due of $683,316. As part of the new agreement, the Lender waived principal and interest payments for two years beginning March 1, 2015. On August 12, 2016 the Company entered into a third amendment on its lease at The Glendale Galleria. The amendment covered several areas, including adjustment to percentage rent payable, reduced the minimum rent payable, along with the payment and principal of Promissory Note. The Promissory Note was adjusted to a balance due of $763,261 from $683,316, with no interest, payable in equal monthly instalments of $5,300 through maturity of Note on May 31, 2028. The Company imputed interest using a discount rate of 10% to determine a fair value of the note of $443,521, resulting in a valuation discount of $319,740. As of July 2, 2017, the balance of note payable was $711,869, and unamortized note discount was $283,377, with a net balance due of $428,492. The exchange of the notes in fiscal 2016 was treated as a debt extinguishment as the change in terms constituted more than a 10% change in the fair value of the original note, and the difference between the fair value of the new note and the old note (including eliminating all remaining unamortized discount) of $220,668 was treated as a gain on debt extinguishment. The Company determined that since the GGP Promissory Note and the related revision of the lease were agreed to at the same time, that the change in the lease payment terms and the reduced rent, and the issuance of the new note are directly related. As such the gain on the termination of the note of $220,668 was deferred, and is being amortized over the remaining life of the lease as an adjustment to rent expense. The lender under the Note is GGP Limited Partnership (GGP). GGP is an affiliate of Glendale II Mall Associates, the lessor of the Company’s Glendale Mall restaurant location. In accordance with the note agreement, an event of default would occur if the Borrower defaults under the lease between the Company and Glendale II Mall Associates. Upon the occurrence of an event of default, the entire balance of the Note payable and accrued interest would become due and payable, and the balance due becomes subject to a default interest rate (which is 5% higher than the defined interest rate). As of July 2, 2016, the Company was delinquent in its payments to GGP under the note, but has subsequently brought the note current.

Convertible Note Payable

Convertible Note Payable	6 Months Ended
	Jul. 02, 2017
Debt Disclosure [Abstract]
Convertible Note Payable	NOTE 6 – CONVERTIBLE NOTE PAYABLE A summary of convertible debentures payable as of July 2, 2017 and January 1, 2017 is as follows: July 2, 2017 January 1, 2017 Iconic Holdings, LLC $ - $ 84,191 J&N Invest LLC 50,000 50,000 Accrued interest - 17,192 Total Convertible Notes 50,000 151,383 Net Convertible Notes $ 50,000 $ 151,383 Iconic Holdings, LLC On July 11, 2016, the Company modified the conversion feature of the Iconic note eliminating the conversion floor. The Company determined that since the conversion floor had been eliminated, that the Company could no longer determine if it had enough authorized shares to fulfil the conversion obligation. As such, the Company determined that the conversion feature created a derivative liability (see Note 9). During the twenty-six weeks ended July 2, 2017, the Company converted the remaining balance of the principal into 38,457,435 shares of common stock at average conversion price $0.00259 per share. Upon extinguishment of note, the derivative was eliminated. J&N Invest LLC

Promissory Note

Promissory Note	6 Months Ended
	Jul. 02, 2017
Debt Disclosure [Abstract]
Promissory Note	NOTE 7 – PROMISSORY NOTE On December 18, 2015, the Company issued a six month unsecured promissory note in the principal sum of $265,000 in favor of St. George Investments, LLC, pursuant to the terms of a securities purchase agreement of the same date. The Note went into default when the Company failed to make payment on the due date. Consequently, on July 8, 2016, the Company entered into an Exchange Agreement with St. George Investments, LLC, to replace the original Promissory Note with a new Convertible Promissory Note (“Note”). The Note carries a Conversion clause that allows the Holder to have a cashless conversion into shares of Common Stock for all or part of the principal, at a price equal to the average market price for 20 days prior to the conversion. The company determined that since the conversion floor had no limit to the conversion price, that the company could no longer determine if it had enough authorized shares to fulfil the conversion obligation. As such, the Company determined that the conversion feature created a derivative at the date of the modification. During the period the Holder converted $48,914 of debt into 15,660,611 shares of Common Stock. In addition, the Company paid $7,517 of the principal balance. On March 23, 2017, St. George Investments, LLC (“St. George”) served an arbitration demand and summons claiming that the Company had breached its obligations under a convertible note by preventing St. George from converting the remaining balance of the note to common stock. The parties disagreed as to the conversion price set in the note agreement due to execution by the parties of different versions of the document. St. George claimed for additional damages. The Company believed these claims lacked merit and the Company retained counsel to vigorously defend this action. Effective May 3, 2017, the Company counter-sued for full damages for breaching the contract, claiming mistakes, rescission, breach of the covenant of good faith and fair dealing and unjust enrichment. On August 14, 2017, the Company and St. George entered into a settlement agreement whereby the Company agreed to deliver 7,900,000 unrestricted free-trading shares to SGI Immediately upon signing a final settlement agreement and St. George agreed to purchase an additional 1,100,000 shares for a purchase price of $110,000 at $0.10 per share. These shares shall be delivered pursuant to a conversion under the existing outstanding note. The shares had a fair value of $.07 per share as of the settlement date, or $553,000 in the aggregate. At the time of the settlement, the outstanding balance under the note was $132,928 and accrued interest of $10,818. The company considered the settlement as a debt extinguishment as the consideration to be issued was greater than 10% of the debt at the date of the modification. As such the Company recorded the fair value of the shares to be issued, and recognized a loss on the extinguishment of the aggregate face value of the note and accrued interest of $143,740, and the remaining value of the derivative liability of $222,436, resulting in a loss on extinguishment of $186,818. The Company determined that it was appropriate to record this loss as of July 2, 2017) as it related to outstanding claims that were due at that time, with the ultimate settlement becoming known prior to filing of the 10Q.

Business Loan and Security Agre

Business Loan and Security Agreement	6 Months Ended
	Jul. 02, 2017
Business Loan And Security Agreement
Business Loan and Security Agreement	NOTE 8 – BUSINESS LOAN AND SECURITY AGREEMENT In August 2015, the Company entered into a Business Loan and Security Agreement with American Express Bank, which allows the Company to borrow up to $174,000. The loan originally matured in August 2016 but will remain in effect for successive one-year periods unless terminated by either party. The loan is secured by credit card collections from the Company’s store operations. The agreement provides that the Company will receive an advance of up to $180,000 at the beginning of each fiscal month, and requires the Company to repay the loan from the credit card deposits it receives from its customers. Assuming the balance has been paid off by the end of the month, the Company will receive another advance up to the face amount of the note at the beginning of the next fiscal month. The loan requires a loan fee of 0.5% of the outstanding balance as of each disbursement date. At July 2, 2017 and January 1, 2017, $149,917 and $136,629 was outstanding and is included in accrued expenses in the accompanying balance sheets.

Derivative Liability

Derivative Liability	6 Months Ended
	Jul. 02, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Liability	NOTE 9 - DERIVATIVE LIABILITY Under authoritative guidance used by the FASB on determining whether an instrument (or embedded feature) is indexed to an entity’s own stock, instruments which do not have fixed settlement provisions are deemed to be derivative instruments. The Company has issued certain convertible notes whose conversion price is based on a future market price. However, since the number of shares to be issued is not explicitly limited, the Company is unable to conclude that enough authorized and unissued shares are available to share settle the conversion option. The result is that the conversion option is classified as a liability and bifurcated from the debt host and accounted for as a derivative liability in accordance with ASC 815 and will be re-measured at the end of every reporting period with the change in value reported in the statement of operations. The fair value of the derivative liability related to the St. George note was determined to be $238,538 at January 1, 2017. During 2017, and through April 2, 2017, the Company settled principal balance amounting to $48,914. As a result, the Company extinguished the fair value of the corresponding Derivative Liability prior to conversion/payment and recorded a gain on settlement of $66,731. At April 2, 2017, the Company determined the FV of the remaining DL to be $222,346. As a result, the Company recorded a cost of $50,629 to account for the change in FV between the reporting periods. After the conversions through April 2, 2017, the Company and St. George had a dispute as to ultimate settlement of this obligation. On August 14, 2017, the Company and St. George agreed to settle the outstanding amount of convertible notes due for the issuance of 7,900,000 shares of common stock. The settlement was accounted for as a debt extinguishment. As such, given that the debt was extinguished, the remaining associated derivative liability of $222,346 was also extinguished was included in the calculation of loss on debt extinguishment. The fair value of the derivative liability related to the Iconic note was determined to be $118,873 at January 1, 2017. In January 2017, the lender converted all outstanding principal and interest due him in exchange for 38,457,435 shares of common stock. As a result, the Company extinguished the recorded derivative liability of $118,873 and recorded as a gain on extinguishment.

Common Stock

Common Stock	6 Months Ended
	Jul. 02, 2017
Equity [Abstract]
Common Stock	NOTE 10 – COMMON STOCK Issuance of Common Stock During the twenty-six weeks ended July 2, 2017, the Company granted and issued to officers and employees 10,170,000 shares of restricted common stock with a fair value of $28,470, and a non-employee 600,000 shares with a fair value of $10,290 based on the fair value of the shares on the date of grant for services rendered. During the twenty-six weeks ended July 2, 2017, the Company issued 2,100,000 shares of common stock in settlement of an accounts payable amounting to $138,000. The fair value of the shares issued was $246,000 based on the fair value of the shares on the date of settlement resulting in an additional cost to the Company of $109,096. During the twenty-six weeks ended July 2, 2017, the Company received $75,000 from the sales of 992,602 shares of stock. Such shares have not yet been issued and warrants to acquire 357,142 shares of common stock at an excise price of $0.12 per share that expire in June 2020. During the twenty-six weeks ended July 2, 2017, the Company issued total of 54,118,046 shares of its common stock for conversion of convertible notes in the amount of $172,847 (see Note 6 and 7). Employee Stock Options The following table summarizes the changes in the options outstanding at April 2, 2017, 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 Average Stock Exercise Options Price Outstanding, January 1, 2017 115,000 $ 4.50 Granted - - Exercised - - Outstanding, July 2, 2017 115,000 $ 4.50 Exercisable, July 2, 2017 115,000 $ 4.50 As of July 2, 2017, the stock options had no intrinsic value. There were no options granted during the fiscal quarter ended July 2, 2017, and there was no stock-based compensation expense in connection with options granted to employees recognized in the consolidated statement of operations for the twenty-six weeks ended July 2, 2017. Warrants The following table summarizes the changes in the warrants outstanding at July 2, 2017, and the related prices. A summary of the Company’s warrants as of July 2, 2017 is presented below: Weighted Average Exercise Warrants Price Outstanding, January 1, 2017 606,500 $ 0.13 Granted 5,507,143 0.10 Exercised - - Outstanding, July 2, 2017 6,113,643 $ 0.11 Exercisable, July 2, 2017 6,113,643 $ 0.11 Weighted Weighted Average Weighted Range of Average Remaining Average Exercise Number Exercise Contractual Number Exercise Prices Outstanding Price Life Exercisable Price $0.01 ~ $0.15 6,113,643 $ 0.11 4.55 6,113,643 $ 0.11 6,113,643 4.55 6,113,643 On May 17, 2016, GIGL entered into a Strategic Alliance Agreement with Kiddo, Inc., a Florida corporation (“consultant”) whereby consultant will provide marketing and branding services as well as introductions to potential strategic partners and investors. As consideration for consultant’s services pursuant to the Strategic Alliance Agreement, GIGL agreed to issue to consultant a warrant to purchase up to 4,400,000 shares of GIGL’s common stock at an exercise price of $0.075 per share, which warrant vests in increments based upon the achievement of certain milestones. As of January 1, 2017, 440,000 of these warrants with a fair value of $31,000 were deemed to have been achieved and are included in the table of outstanding warrants above. At July 2, 2017, the achievement of the corresponding milestones for the remaining warrants to acquire 3,960,000 has been determined to be remote or undeterminable, as such, the warrants have not been included as outstanding in the table above. During the twenty-six weeks ended July 2, 2017, the Company entered into agreements to issue warrants to acquire 5,150,000 shares of common stock for celebrity services to promote the Company’s business. The warrants were fully vested upon issuance, expire 5 years from the date of issuance, and 5,000,000 of the warrants are exercisable at $0.10 per share and 150,000 of the warrants are exercisable at $0.20 per share. The total fair value of these warrants at grant date was $531,000 using the Black-Scholes Option Pricing model with the following assumptions: life of 5 years; risk free interest rate of 1.73%; volatility of 350% and dividend yield of 0%.

Leases

Leases	6 Months Ended
	Jul. 02, 2017
Leases [Abstract]
Leases	NOTE 11 – 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 liabilities are recorded to the extent it exceeds minimum base rent per the lease agreement. Rent expense for the Company’s restaurant operating leases was $100,773 and $163,319 for the thirteen weeks ended July 2, 2017 and June 26, 2016, respectively, and $202,363 and $261,406 for the twenty-six weeks ended July 2, 2017 and July 26, 2016, respectively. 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 $506,271 and $475,000 were initially reimbursed Topanga and Glendale by its landlords, respectively, 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. On August 12, 2016, the Company entered into a third amendment on its lease at The Glendale Galleria. The amendment covered several areas, including adjustment to percentage rent payable, reduced the minimum rent payable and payment and principal of the Promissory Note payable to GGP which resulted in an aggregate gain of $455,287 which has been deferred, and will be amortized on the straight-line basis over the remaining life of the lease as an adjustment to rent expense. During the year ended January 1, 2017, $26,172 of the deferred gain was amortized and offset to rent expense, resulting in a remaining deferred gain balance of $429,115 as of January 1, 2017. During the twenty-six weeks ended July 2, 2017, an additional adjustment of outstanding rent of $37,937 was added to the deferred gain and will be amortized on the straight-line basis. During the twenty-six weeks ended July 2, 2017, $31,398 of the deferred gain was amortized and offset to rent expense, resulting in a remaining deferred gain balance of $435,654 as of July 2, 2017. The balance of the incentive from lessor as of July 2, 2017 and January 1, 2017, were $697,885 and $740,428, and included deferred rent of $126,104 and $117,056, respectively. As of July 2, 2017, $94,756 of the incentive from lessor was current and $603,129 was long term. Amortization of the incentive from lessor was $21,679 and $33,479 for the thirteen weeks ended July 2, 2017 and June 26, 2016, respectively, and $42,543 and $61,653 for twenty-six weeks ended July 2, 2017 and June 26, 2016, respectively.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jul. 02, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 12 – COMMITMENTS AND CONTINGENCIES Litigation The Company entered into an agreement settling all claims with St. George on August 14, 2017 pursuant to a confidential settlement agreement. Subject to the execution of documents memorializing the settlement terms, the Company agreed to convert the outstanding balance of St. George’s note into 7,900,000 shares of common stock (see Note 7) and St. George agreed to purchase an additional 1,100,000 shares for a purchase price of $110,000 at $0.10 per share.

Subsequent Events

Subsequent Events	6 Months Ended
	Jul. 02, 2017
Subsequent Events [Abstract]
Subsequent Events	NOTE 13 – SUBSEQUENT EVENTS On August 1, 2017, the Company issued to a consultant 745,000 unrestricted shares of common stock at fair value of $52,150 for services rendered. The Company entered into an agreement settling all claims with St. George on August 14, 2017 pursuant to a confidential settlement agreement. Subject to the execution of documents memorializing the settlement terms, the Company agreed to convert the outstanding balance of St. George’s note into 7,900,000 shares of common stock (see Note 7) and St. George agreed to purchase an additional 1,100,000 shares for a purchase price of $110,000 at $0.10 per share.

Summary of Significant Accoun20

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jul. 02, 2017
Accounting Policies [Abstract]
Going Concern	Going concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying consolidated financial statements, during the twenty-six weeks ended July 2, 2017, the Company incurred a net loss of $1,127,656, used cash in operations of $53,689, and had a stockholders’ deficit of $1,604,074 as of that date. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to raise additional funds and implement its business plan. In addition, the Company’s independent registered public accounting firm in its report on the January 1, 2017 financial statements has raised substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. The Company had cash on hand in the amount of $154,288 as of July 2, 2017. Management estimates that the current funds on hand will be sufficient to continue operations through September 2017. Management is currently seeking additional funds, primarily through the issuance of debt and equity securities for cash to operate our business. No assurance can be given that any future financing will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, it may contain undue restrictions on our operations, in the case of debt financing or cause substantial dilution for our stock holders, in case or equity financing.
Principles of Consolidation	Principles of consolidation The consolidated financial statements include the accounts of Giggles N Hugs, Inc., GNH, Inc., GNH CC, Inc. for restaurant operations in Westfield Mall in Century City, California (which was closed June 30, 2016 due to a complete remodel of the Mall), 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. Intercompany balances and transactions have been eliminated. Giggles N Hugs, Inc., GNH, Inc., GNH CC, 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 revenues and expenses during the reporting period. Estimates and assumptions used by management including assumptions made in impairment analysis of fixed assets, accruals of potential liabilities, valuation of derivative liability and equity securities issued for services and realization of deferred tax assets. Actual results could differ from those estimates.
Derivative Financial Instruments	Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the condensed consolidated statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date. The Company uses Level 2 inputs for its valuation methodology for the warrant derivative liabilities as their fair values were determined by using a probability weighted average Black-Scholes-Merton pricing model based on various assumptions. The Company’s derivative liabilities are adjusted to reflect fair value at each period end, with any increase or decrease in the fair value being recorded in results of operations as adjustments to fair value of derivatives.
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 options and warrants. Loss per common share has been computed using the weighted average number of common shares outstanding during the year. For the period ended July 2, 2017 and June 26, 2016, the assumed conversion of convertible notes payable and the exercise of stock warrants are anti-dilutive due to the Company’s net losses and are excluded in determining diluted loss per share.
Recent Accounting Standards	Recent Accounting Standards In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. ASU 2014-09 is a comprehensive revenue recognition standard that will supersede nearly all existing revenue recognition guidance under current U.S. GAAP and replace it with a principle based approach for determining revenue recognition. ASU 2014-09 will require that companies recognize revenue based on the value of transferred goods or services as they occur in the contract. The ASU also will require additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. ASU 2014-09 is effective for interim and annual periods beginning after December 15, 2017. Early adoption is permitted only in annual reporting periods beginning after December 15, 2016, including interim periods therein. Entities will be able to transition to the standard either retrospectively or as a cumulative-effect adjustment as of the date of adoption. The Company is in the process of evaluating the impact of ASU 2014-09 on the Company’s financial statements and disclosures. In February 2016, the FASB issued Accounting Standards Update (ASU) No. 2016-02, Leases. ASU 2016-02 requires a lessee to record a right of use asset and a corresponding lease liability on the balance sheet for all leases with terms longer than 12 months. ASU 2016-02 is effective for all interim and annual reporting periods beginning after December 15, 2018. Early adoption is permitted. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company is in the process of evaluating the impact of ASU 2016-02 on the Company’s financial statements and disclosures. The Company anticipates that this will add significant liabilities to the balance sheet. In July 2017, the FASB issued Accounting Standards Update No. 2017-11, Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features; (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception (“ASU 2017-11”). ASU 2017-11 allows companies to exclude a down round feature when determining whether a financial instrument (or embedded conversion feature) is considered indexed to the entity’s own stock. As a result, financial instruments (or embedded conversion features) with down round features may no longer be required to be accounted for as derivative liabilities. A company will recognize the value of a down round feature only when it is triggered and the strike price has been adjusted downward. For equity-classified freestanding financial instruments, an entity will treat the value of the effect of the down round as a dividend and a reduction of income available to common shareholders in computing basic earnings per share. For convertible instruments with embedded conversion features containing down round provisions, entities will recognize the value of the down round as a beneficial conversion discount to be amortized to earnings. ASU 2017-11 is effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. Early adoption is permitted. The guidance in ASU 2017-11 can be applied using a full or modified retrospective approach. The adoption of ASU 2017-11 is not expected to have any impact on the Company’s financial statement presentation or disclosures. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended
	Jul. 02, 2017
Fixed assets:
Schedule of Property and Equipment	Property and equipment consisted of the following at: July 2, 2017 January 1, 2017 Leasehold improvements $ 1,889,027 $ 1,889,027 Fixtures and equipment 60,310 60,310 Computer software and equipment 264,890 264,890 Property and equipment, total 2,214,227 2,214,227 Less: accumulated depreciation (1,348,236 ) (1,220,099 ) Property and equipment, net $ 865,991 $ 994,128

Convertible Note Payable (Table

Convertible Note Payable (Tables)	6 Months Ended
	Jul. 02, 2017
Debt Disclosure [Abstract]
Summary of Convertible Debentures Payable	A summary of convertible debentures payable as of July 2, 2017 and January 1, 2017 is as follows: July 2, 2017 January 1, 2017 Iconic Holdings, LLC $ - $ 84,191 J&N Invest LLC 50,000 50,000 Accrued interest - 17,192 Total Convertible Notes 50,000 151,383 Net Convertible Notes $ 50,000 $ 151,383

Common Stock (Tables)

Common Stock (Tables)	6 Months Ended
	Jul. 02, 2017
Equity [Abstract]
Summary of Stock Awards for Options	The following table summarizes the changes in the options outstanding at April 2, 2017, 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 Average Stock Exercise Options Price Outstanding, January 1, 2017 115,000 $ 4.50 Granted - - Exercised - - Outstanding, July 2, 2017 115,000 $ 4.50 Exercisable, July 2, 2017 115,000 $ 4.50
Schedule of Stock Warrants Activity	A summary of the Company’s warrants as of July 2, 2017 is presented below: Weighted Average Exercise Warrants Price Outstanding, January 1, 2017 606,500 $ 0.13 Granted 5,507,143 0.10 Exercised - - Outstanding, July 2, 2017 6,113,643 $ 0.11 Exercisable, July 2, 2017 6,113,643 $ 0.11
Schedule of Changes in Warrants Outstanding	Weighted Weighted Average Weighted Range of Average Remaining Average Exercise Number Exercise Contractual Number Exercise Prices Outstanding Price Life Exercisable Price $0.01 ~ $0.15 6,113,643 $ 0.11 4.55 6,113,643 $ 0.11 6,113,643 4.55 6,113,643

Summary of Significant Accoun24

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jul. 02, 2017	Jun. 26, 2016	Jul. 02, 2017	Jun. 26, 2016	Jan. 01, 2017	Dec. 27, 2015
Accounting Policies [Abstract]
Net loss	$ 371,470	$ 175,034	$ 1,127,656	$ 569,704
Net cash used in operating activities			53,689	581,386
Stockholders' deficit	1,604,074		1,604,074		$ 2,093,025
Cash and equivalents	$ 154,288	$ 113,305	$ 154,288	$ 113,305	$ 144,520	$ 334,191

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jul. 02, 2017	Jun. 26, 2016	Jul. 02, 2017	Jun. 26, 2016
Fixed assets:
Depreciation and amortization	$ 64,068	$ 88,741	$ 128,137	$ 177,882
Repair and maintenance expenses	$ 18,238	$ 22,833	$ 33,780	$ 51,826

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Jul. 02, 2017	Jan. 01, 2017
Fixed assets:
Leasehold improvements	$ 1,889,027	$ 1,889,027
Fixtures and equipment	60,310	60,310
Computer software and equipment	264,890	264,890
Property and equipment, total	2,214,227	2,214,227
Less: accumulated depreciation	(1,348,236)	(1,220,099)
Property and equipment, net	$ 865,991	$ 994,128

Note Payable Lessor (Details Na

Note Payable Lessor (Details Narrative) - USD ($)	Aug. 12, 2016	Feb. 12, 2013	Jul. 02, 2017	Jun. 26, 2016	Mar. 01, 2015
Promissory notes payable face value	$ 683,316	$ 700,000	$ 100,000
Notes payable accrued interest rate
Debt maturity date	May 31, 2028	Oct. 31, 2023
Promissory note principal balance	$ 443,521		711,869		$ 683,316
Repayment of debt, periodic payment	$ 5,300
Fair value of discount rate	10.00%
Unamortization of debt discount	$ 319,740		283,377
Net balance due			428,492
Maximum percentage of defined interest rate	10.00%
Gain on debt extinguishment	$ 220,668		$ (186,818)
Gain on termination of note				$ 220,668
Minimum default interest rate			5.00%
Adjusted Balance [Member]
Promissory notes payable face value	$ 763,261
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. 12, 2016	Dec. 21, 2015	Aug. 24, 2015	Feb. 12, 2013	Jul. 02, 2017
Convertible note payable interest rate
Convertible note payable face amount	$ 683,316			$ 700,000	$ 100,000
Discount on convertible note payable	$ 319,740				$ 283,377
Debt maturity date	May 31, 2028			Oct. 31, 2023
Debt conversion shares issued					15,660,611
Iconic Holdings LLC [Member]
Debt conversion shares issued					38,457,435
Trading price per share					$ 0.00259
Unsecured Note Payable Agreement [Member] | Iconic Holdings LLC [Member]
Convertible note payable interest rate		8.00%
Convertible note payable face amount		$ 161,250
Discount on convertible note payable		11,250
Debt fee and costs		11,250
Net proceeds form debt issuance		$ 138,500
Convertible note payable guaranteed interest rate		10.00%
Debt maturity date		Dec. 21, 2016
Convertible note payable redemption price percentage		65.00%
Convertible note payable conversion price per share		$ 0.08
Unsecured Note Payable Agreement [Member] | J&N Invest LLC [Member]
Convertible note payable interest rate			5.00%
Convertible note payable face amount			$ 50,000
Discount on convertible note payable			$ 50,000
Debt maturity date			Aug. 31, 2016
Convertible note payable conversion price per share			$ 0.10
Trading price per share			$ 0.23

Convertible Note Payable - Summ

Convertible Note Payable - Summary of Convertible Debentures Payable (Details) - USD ($)	Jul. 02, 2017	Jan. 01, 2017
Total Convertible Notes	$ 50,000	$ 151,383
Accrued interest		17,192
Net Convertible Notes	50,000	151,383
Iconic Holdings LLC [Member]
Total Convertible Notes		84,191
J&N Invest LLC [Member]
Total Convertible Notes	$ 50,000	$ 50,000

Promissory Note (Details Narrat

Promissory Note (Details Narrative) - USD ($)	Aug. 12, 2016	Jul. 02, 2017	Jun. 26, 2016	Jan. 01, 2017	Dec. 18, 2015	Mar. 01, 2015
Debt conversion, converted amount		$ 48,914
Debt conversion shares issued		15,660,611
Debt instrument periodic payment, per month		$ 7,517
Number of share purchase during period		992,602
Number of share purchase during period, value		$ 75,000
Note oustanding balance	$ 443,521	711,869				$ 683,316
Accrued interest				$ 17,192
Gain loss on extinguishment of debt	$ 220,668	$ (186,818)
August 14, 2017 [Member] | Derivative Liability [Member]
Debt conversion shares issued		7,900,000
Settlement Agreement [Member] | August 14, 2017 [Member]
Debt conversion, converted amount		$ 553,000
Debt conversion shares issued		7,900,000
Number of unrestricted free trading shares agreed to deliver for settlement		$ .07
Number of share purchase during period		1,100,000
Number of share purchase during period, value		$ 110,000
Purchase price per share		$ 0.10
Note oustanding balance		$ 132,928
Accrued interest		10,818
Gain loss on extinguishment of debt		143,740
Derivative liability		222,436
Settlement Agreement [Member] | August 14, 2017 [Member] | Derivative Liability [Member]
Gain loss on extinguishment of debt		$ 186,818
Settlement Agreement [Member] | August 14, 2017 [Member] | Maximum [Member]
Debt consideration percentage		10.00%
St. George Investments, LLC [Member]
Unsecured promissory note principal					$ 265,000

Business Loan and Security Ag31

Business Loan and Security Agreement (Details Narrative) - USD ($)	1 Months Ended
	Aug. 31, 2015	Jul. 02, 2017	Jan. 01, 2017
Accrued expenses		$ 149,917	$ 136,629
American Express Bank [Member]
Line of credit facility maximum borrowing capacity	$ 174,000
Loan maturities date	August 2,016
Proceeds from advances	$ 180,000
Percentage of loan fee	0.50%

Derivative Liability (Details N

Derivative Liability (Details Narrative) - USD ($)	Jan. 01, 2017	Jul. 02, 2017	Apr. 02, 2017
Derivative liability fair value	$ 238,538		$ 222,346
Gain on derivative		$ 185,604
Number of shares issued to settle notes		15,660,611
Iconic Note [Member]
Derivative liability fair value	118,873
Gain on derivative	$ 118,873
Number of shares issued to settle notes	38,457,435
Derivative Liability [Member]
Repayments of derivatives		$ 48,914
Gain on derivative		$ 66,731
Derivative Liability [Member] | August 14, 2017 [Member]
Number of shares issued to settle notes		7,900,000
Remaining Derivative Liability [Member] | August 14, 2017 [Member]
Derivative liability fair value			$ 222,346

Common Stock (Details Narrative

Common Stock (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Jul. 02, 2017	Jan. 01, 2017	May 17, 2016
Number of shares issued for settlement accounts payable, shares	2,100,000
Number of shares issued for settlement accounts payable	$ 138,000
Fair value of shares issued	246,000
Fair value of additional cost	109,096
Sale of stock amount received	$ 75,000
Number of sale of stock shares received	992,602
Number of common stock for conversion of convertible notes	$ 272,847
Warrant to purchase common stock	5,150,000	440,000
Warrant expire date	June 2,020
Fair value of warrants		$ 31,000
Remaining warrants to acquire	3,960,000
Warrant term	5 years
Warrant exercisable	5,000,000
Warrant exercisable, per share	$ .10
Fair value of options grant	$ 531,000
Strategic Alliance Agreement [Member]
Warrant to purchase common stock			4,400,000
Warrant exercise price			$ 0.075
Warrants [Member]
Warrant to purchase common stock	357,142
Warrant exercise price	$ 0.12
Warrant exercisable	150,000
Warrant exercisable, per share	$ .20
Fair value of life	5 years
Risk free interest	1.73%
Volatility	350.00%
Dividend yield	0.00%
Convertible Notes [Member]
Number of common stock for conversion of convertible notes, shares	54,118,046
Number of common stock for conversion of convertible notes	$ 172,847
Officers And Employees [Member]
Shares issued during period restricted shares	10,170,000
Shares issued during period restricted shares, value	$ 28,470
Non Employees [Member]
Shares issued during period restricted shares	600,000
Shares issued during period restricted shares, value	$ 10,290

Common Stock - Summary of Stock

Common Stock - Summary of Stock Awards for Options (Details)	6 Months Ended
	Jul. 02, 2017$ / sharesshares
Equity [Abstract]
Stock Options, Outstanding, Beginning balance | shares	115,000
Stock Options, Granted | shares
Stock Options, Exercised | shares
Stock Options, Outstanding, Ending balance | shares	115,000
Stock Options, Exercisable | shares	115,000
Weighted Average Exercise Price, Outstanding, Beginning balance | $ / shares	$ 4.50
Weighted Average Exercise Price, Granted | $ / shares
Weighted Average Exercise Price, Exercised | $ / shares
Weighted Average Exercise Price, Outstanding, Ending balance | $ / shares	4.50
Weighted Average Exercise Price, Exercisable | $ / shares	$ 4.50

Common Stock - Schedule of Stoc

Common Stock - Schedule of Stock Warrants Activity (Details) - Warrant [Member]	6 Months Ended
	Jul. 02, 2017$ / sharesshares
Warrants, Outstanding, Beginning balance | shares	606,500
Warrants, Granted | shares	5,507,143
Warrants, Exercised | shares
Warrants, Outstanding, Ending balance | shares	6,113,643
Warrants, Exercisable | shares	6,113,643
Weighted Average Exercise Price, Outstanding, Beginning | $ / shares	$ 0.13
Weighted Average Exercise Price, Granted | $ / shares	0.1
Weighted Average Exercise Price, Exercised | $ / shares
Weighted Average Exercise Price, Outstanding, Ending | $ / shares	0.11
Warrants Exercisable, price | $ / shares	$ 0.11

Common Stock - Schedule of Chan

Common Stock - Schedule of Changes in Warrants Outstanding (Details)	6 Months Ended
	Jul. 02, 2017$ / sharesshares
Number of Options, Outstanding | shares	6,113,643
Weighted Average Remaining Contractual Life	4 years 6 months 18 days
Number of Options, Exercisable | shares	6,113,643
Range 1 [Member]
Range of Exercise Prices, Lower Range Limit | $ / shares	$ 0.01
Range of Exercise Prices, Upper Range Limit | $ / shares	$ 0.15
Number of Options, Outstanding | shares	6,113,643
Weighted Average Exercise Price | $ / shares	$ 0.11
Weighted Average Remaining Contractual Life	4 years 6 months 18 days
Number of Options, Exercisable | shares	6,113,643
Weighted Average Exercise Price, Exercisable | $ / shares	$ 0.11

Leases (Details Narrative)

Leases (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jul. 02, 2017	Jun. 26, 2016	Jul. 02, 2017	Jun. 26, 2016	Jan. 01, 2017	Aug. 12, 2016	Jul. 26, 2016
Operating lease rent expenses	$ 100,773	$ 163,319	$ 202,363	$ 261,406
Incentive from lessor amount	603,129		603,129		$ 653,008
Deferred revenue					429,115	$ 455,287
Deferred gain amortized and offset rent expense	31,398		31,398		26,172
Remaining deferred gain amortized and offset rent expense	435,654		435,654		429,115
Additional deferred gain amortized and offset rent expense	37,937		37,937
Incentive from lessor remaining balance amount	697,885		697,885		740,428
Deferred rent	126,104		126,104		$ 117,056
Incentive from lessor amount current	94,756		94,756
Amortization of incentives from lessors	21,679	$ 33,479	42,543	$ 61,653
Topanga [Member]
Incentive from lessor amount	$ 506,271		$ 506,271
Glendale II Mall Associates, LLC [Member]
Incentive from lessor amount							$ 475,000

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)	6 Months Ended
	Jul. 02, 2017USD ($)shares
Number of common shares for note settlement | shares	15,660,611
Number of common shares for note settlement, value | $	$ 48,914

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Aug. 14, 2017	Aug. 14, 2017	Aug. 02, 2017	Jul. 02, 2017	Jun. 26, 2016
Number of common stock shares issued				$ (10,290)	$ (30,170)
Number of common shares for note settlement				15,660,611
Number of common shares for note settlement, value				$ 48,914
Subsequent Event [Member] | Confidential Settlement Agreement [Member] | August 14, 2017 [Member]
Number of common shares for note settlement	7,900,000
Number of common shares for note settlement, value	$ 110,000
Conversions price per share	$ 0.10	$ 0.10
Subsequent Event [Member] | Consultants [Member]
Number of common stock shares issued			$ 745,000
Number of common stock value issued, value			52,150
Subsequent Event [Member] | St. George [Member] | Confidential Settlement Agreement [Member] | August 14, 2017 [Member]
Number of common shares for note settlement		1,100,000