Del Frisco's Restaurant (DFRG) 10-Q 27 Jul 18 2018 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 26, 2018	Jul. 24, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 26, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2
Trading Symbol	DFRG
Entity Registrant Name	Del Frisco's Restaurant Group, Inc.
Entity Central Index Key	1,415,301
Current Fiscal Year End Date	--12-25
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		20,382,822

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - Unaudited - USD ($) $ in Thousands		Jun. 26, 2018	Dec. 26, 2017
Current assets:
Cash and cash equivalents	[1]	$ 897	$ 4,594
Inventory		18,238	18,029
Income taxes receivable		39	3,369
Lease incentives receivable		9,363	1,739
Prepaid expenses and other assets		6,789	9,272
Total current assets		35,326	37,003
Property and equipment:
Leasehold improvements		235,443	203,818
Furniture, fixtures, and equipment		73,966	76,369
Property and equipment, gross		309,409	280,187
Less accumulated depreciation		(108,159)	(104,832)
Property and equipment, net		201,250	175,355
Goodwill		62,157	62,241
Intangible assets, net		36,944	37,000
Deferred income taxes		2,043	0
Other assets		15,402	15,188
Total assets		353,122	326,787
Current liabilities:
Cash overdraft		4,655	0
Accounts payable		16,022	13,941
Deferred revenue		13,116	17,646
Sales tax payable		1,978	3,314
Accrued payroll		7,342	7,415
Current portion of deferred rent obligations		5,998	4,440
Other current liabilities		4,815	5,076
Total current liabilities		53,926	51,832
Noncurrent liabilities:
Long-term debt		40,476	24,477
Deferred rent obligations		55,010	44,830
Obligation under capital lease		826	0
Deferred income taxes, net		0	3,238
Other liabilities		12,685	13,323
Total liabilities		162,923	137,700
Commitments and contingencies
Stockholders' equity:
Preferred stock, $0.001 par value, 10,000,000 shares authorized, no shares issued and outstanding at June 26, 2018 or December 26, 2017		0	0
Common stock, $0.001 par value, 190,000,000 shares authorized, 24,504,805 shares issued and 20,382,822 shares outstanding at June 26, 2018 and 24,420,490 shares issued and 20,309,341 shares outstanding at December 26, 2017		24	24
Treasury stock at cost: 4,121,983 and 4,111,149 shares at June 26, 2018 and December 26, 2017, respectively		(67,823)	(67,823)
Additional paid in capital		149,478	147,503
Retained earnings		108,520	109,383
Total stockholders' equity		190,199	189,087
Total liabilities and stockholders' equity		$ 353,122	$ 326,787
[1]	Beginning in fiscal 2018, we changed to a fiscal quarter calendar where each quarter contains 13 weeks, other than in a 53-week year where the last quarter of the year will contain 14 weeks. Previously, the first three quarters of our fiscal year consisted of 12 weeks each and the fourth quarter consisted of 16 weeks or 17 weeks in a 53-week year. The second quarter ended June 26, 2018 contained 13 weeks, the quarter ended June 13, 2017 contained 12 weeks, the first two quarters ended June 26, 2018 contained 26 weeks and the first two quarters ended June 13, 2017 contained 24 weeks. See Note 1, Business and Basis of Presentation in the notes to our consolidated financial statements included in our quarterly report on Form 10-Q for the quarter ended June 26, 2018.

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets - Unaudited (Parenthetical) - $ / shares	Jun. 26, 2018	Dec. 26, 2017
Statement of Financial Position [Abstract]
Preferred stock, par value (in usd per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value per share (in usd per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	190,000,000	190,000,000
Common stock, shares issued (in shares)	24,504,805	24,420,490
Common stock, shares outstanding (in shares)	20,382,822	20,309,341
Treasury stock, shares (in shares)	4,121,983	4,111,149

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) - Unaudited - USD ($) shares in Thousands, $ in Thousands		3 Months Ended			6 Months Ended
		Jun. 26, 2018	Jun. 13, 2017		Jun. 26, 2018		Jun. 13, 2017
Income Statement [Abstract]
Revenues	[1]	$ 90,040	$ 82,301		$ 179,343		$ 166,191
Costs and expenses:
Cost of sales	[1]	25,956	23,433		52,110		47,214
Restaurant operating expenses (excluding depreciation and amortization shown separately below)	[1]	43,407	40,388		87,622		81,280
Marketing and advertising costs	[1]	1,997	1,618		4,016		2,918
Pre-opening costs	[1]	1,403	1,619		2,549		2,008
General and administrative costs	[1]	8,502	5,765		16,834		12,076
Donations	[1]	16	0		58		0
Consulting project costs	[1]	622	597		854		2,633
Acquisition and disposition costs	[1]	4,358	0		5,015		0
Reorganization severance	[1]	0	719		113		719
Lease termination and closing costs	[1]	1,023	540		1,389		538
Impairment charges	[1]	0	0		84	[2]	0	[2]
Depreciation and amortization	[1]	5,293	4,997		10,475		9,813
Total costs and expenses	[1]	92,577	79,676		181,119		159,199
Insurance settlements	[1]	0	308		0		348
Operating income (loss)	[1]	(2,537)	2,933		(1,776)		7,340
Other income (expense), net:
Interest, net of capitalized interest	[1]	(510)	(9)		(813)		(19)
Other	[1]	(50)	(10)		(49)		(11)
Income (loss) before income taxes	[1]	(3,097)	2,914		(2,638)		7,310
Income tax expense (benefit)	[1]	(1,535)	824		(1,476)		1,910
Net income (loss)	[1]	$ (1,562)	$ 2,090		$ (1,162)	[2]	$ 5,400	[2]
Net income (loss) per average common share:
Basic (in usd per share)	[1]	$ (0.08)	$ 0.10		$ (0.06)		$ 0.24
Diluted (in usd per share)	[1]	$ (0.08)	$ 0.09		$ (0.06)		$ 0.24
Weighted-average number of common shares outstanding:
Basic (in shares)	[1]	20,377	21,722		20,347		22,391
Diluted (in shares)		20,377	22,061	[1]	20,347		22,720	[1]
Comprehensive income (loss)	[1]	$ (1,562)	$ 2,090		$ (1,162)		$ 5,400
[1]	Beginning in fiscal 2018, we changed to a fiscal quarter calendar where each quarter contains 13 weeks, other than in a 53-week year where the last quarter of the year will contain 14 weeks. Previously, the first three quarters of our fiscal year consisted of 12 weeks each and the fourth quarter consisted of 16 weeks or 17 weeks in a 53-week year. The second quarter ended June 26, 2018 contained 13 weeks, the quarter ended June 13, 2017 contained 12 weeks, the first two quarters ended June 26, 2018 contained 26 weeks and the first two quarters ended June 13, 2017 contained 24 weeks. See Note 1, Business and Basis of Presentation in the notes to our consolidated financial statements included in our quarterly report on Form 10-Q for the quarter ended June 26, 2018.
[2]	Beginning in fiscal 2018, we changed to a fiscal quarter calendar where each quarter contains 13 weeks, other than in a 53-week year where the last quarter of the year will contain 14 weeks. Previously, the first three quarters of our fiscal year consisted of 12 weeks each and the fourth quarter consisted of 16 weeks or 17 weeks in a 53-week year. The second quarter ended June 26, 2018 contained 13 weeks, the quarter ended June 13, 2017 contained 12 weeks, the first two quarters ended June 26, 2018 contained 26 weeks and the first two quarters ended June 13, 2017 contained 24 weeks. See Note 1, Business and Basis of Presentation in the notes to our consolidated financial statements included in our quarterly report on Form 10-Q for the quarter ended June 26, 2018.

Condensed Consolidated Stateme5

Condensed Consolidated Statement of Changes in Stockholders' Equity - Unaudited - USD ($) $ in Thousands		Total		Common Stock	Additional Paid In Capital	Treasury Stock	Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect adjustment		$ 299					$ 299
Stockholders' equity, adjusted balance		189,386		$ 24	$ 147,503	$ (67,823)	109,682
Beginning Balance (in shares) at Dec. 26, 2017				20,309,341
Beginning Balance at Dec. 26, 2017		189,087		$ 24	147,503	(67,823)	109,383
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss		(1,162)	[1],[2]				(1,162)
Share-based compensation costs		$ 2,098			2,098
Stock option exercises (in shares)		4,000		4,000
Stock option exercises		$ 52			52
Shares issued under stock compensation plan, net of shares withheld for tax effects (in shares)				69,481
Shares issued under stock compensation plan, net of shares withheld for tax effects		(175)			(175)
Ending Balance (in shares) at Jun. 26, 2018				20,382,822
Ending Balance at Jun. 26, 2018		190,199		$ 24	$ 149,478	$ (67,823)	$ 108,520
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative effect adjustment	[2]	$ 299
[1]	Beginning in fiscal 2018, we changed to a fiscal quarter calendar where each quarter contains 13 weeks, other than in a 53-week year where the last quarter of the year will contain 14 weeks. Previously, the first three quarters of our fiscal year consisted of 12 weeks each and the fourth quarter consisted of 16 weeks or 17 weeks in a 53-week year. The second quarter ended June 26, 2018 contained 13 weeks, the quarter ended June 13, 2017 contained 12 weeks, the first two quarters ended June 26, 2018 contained 26 weeks and the first two quarters ended June 13, 2017 contained 24 weeks. See Note 1, Business and Basis of Presentation in the notes to our consolidated financial statements included in our quarterly report on Form 10-Q for the quarter ended June 26, 2018.
[2]	Beginning in fiscal 2018, we changed to a fiscal quarter calendar where each quarter contains 13 weeks, other than in a 53-week year where the last quarter of the year will contain 14 weeks. Previously, the first three quarters of our fiscal year consisted of 12 weeks each and the fourth quarter consisted of 16 weeks or 17 weeks in a 53-week year. The second quarter ended June 26, 2018 contained 13 weeks, the quarter ended June 13, 2017 contained 12 weeks, the first two quarters ended June 26, 2018 contained 26 weeks and the first two quarters ended June 13, 2017 contained 24 weeks. See Note 1, Business and Basis of Presentation in the notes to our consolidated financial statements included in our quarterly report on Form 10-Q for the quarter ended June 26, 2018.

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - Unaudited - USD ($) $ in Thousands		6 Months Ended
		Jun. 26, 2018	Jun. 13, 2017
Cash flows from operating activities:
Net income (loss)	[1],[2]	$ (1,162)	$ 5,400
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	[2]	10,475	9,813
Loss on disposal of restaurant property	[2]	55	13
Loan cost amortization	[2]	0	3
Equity based compensation	[2]	2,098	1,327
Impairment charges	[1],[2]	84	0
Deferred income taxes	[2]	(5,281)	(878)
Amortization of deferred lease incentives	[2]	(841)	(158)
Changes in operating assets and liabilities:
Inventory	[2]	(209)	175
Lease incentives receivable	[2]	1,156	0
Prepaid expenses and other assets	[2]	2,483	5,281
Insurance settlement	[2]	0	594
Accounts payable	[2]	(1,079)	(2,947)
Income taxes	[2]	3,330	2,630
Deferred rent obligations	[2]	3,799	(172)
Deferred revenue	[2]	(4,231)	(4,900)
Other liabilities	[2]	(2,375)	(1,106)
Net cash provided by operating activities	[2]	8,302	15,075
Cash flows from investing activities:
Insurance settlement for property and equipment	[2]	0	535
Purchases of property and equipment	[2]	(32,330)	(21,192)
Other investing activities	[2]	(179)	31
Net cash used in investing activities	[2]	(32,509)	(20,626)
Cash flows from financing activities:
Cash overdraft	[2]	4,655	0
Payments on revolving credit facility	[2]	0	(13,000)
Proceeds from revolving credit facility	[2]	16,500	35,750
Principal payments of capital lease obligation	[2]	(21)	0
Payments on loan against deferred compensation investments	[2]	(501)	0
Purchases of treasury stock	[2]	0	(29,940)
Cash tax payment for share-based awards	[2]	(175)	(183)
Proceeds from exercise of stock options	[2]	52	447
Net cash provided by (used in) financing activities	[2]	20,510	(6,926)
Net change in cash and cash equivalents	[2]	(3,697)	(12,477)
Cash and cash equivalents at beginning of period	[2]	4,594	14,622
Cash and cash equivalents at end of period	[2]	897	2,145
Cash paid during the period for:
Interest	[2]	471	70
Income taxes	[2]	945	406
Non cash investing and financing activities:
Capital expenditures included in accounts payable at end of period	[2]	7,087	1,610
Tenant improvement allowance receivables	[2]	8,780	0
Capital lease	[2]	887	0
Cumulative effect adjustment	[2]	$ 299	$ 0
[1]	Beginning in fiscal 2018, we changed to a fiscal quarter calendar where each quarter contains 13 weeks, other than in a 53-week year where the last quarter of the year will contain 14 weeks. Previously, the first three quarters of our fiscal year consisted of 12 weeks each and the fourth quarter consisted of 16 weeks or 17 weeks in a 53-week year. The second quarter ended June 26, 2018 contained 13 weeks, the quarter ended June 13, 2017 contained 12 weeks, the first two quarters ended June 26, 2018 contained 26 weeks and the first two quarters ended June 13, 2017 contained 24 weeks. See Note 1, Business and Basis of Presentation in the notes to our consolidated financial statements included in our quarterly report on Form 10-Q for the quarter ended June 26, 2018.
[2]	Beginning in fiscal 2018, we changed to a fiscal quarter calendar where each quarter contains 13 weeks, other than in a 53-week year where the last quarter of the year will contain 14 weeks. Previously, the first three quarters of our fiscal year consisted of 12 weeks each and the fourth quarter consisted of 16 weeks or 17 weeks in a 53-week year. The second quarter ended June 26, 2018 contained 13 weeks, the quarter ended June 13, 2017 contained 12 weeks, the first two quarters ended June 26, 2018 contained 26 weeks and the first two quarters ended June 13, 2017 contained 24 weeks. See Note 1, Business and Basis of Presentation in the notes to our consolidated financial statements included in our quarterly report on Form 10-Q for the quarter ended June 26, 2018.

Business and Basis of Presentat

Business and Basis of Presentation	6 Months Ended
	Jun. 26, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business and Basis of Presentation	Business and Basis of Presentation As of June 26, 2018 , Del Frisco’s Restaurant Group, Inc. ("we," "us," "our," or the “Company”) owned and operated 50 restaurants under the concept names of Del Frisco’s Double Eagle Steakhouse (“Double Eagle”), Sullivan’s Steakhouse (“Sullivan’s”), and Del Frisco’s Grille (“Grille”). Of the 50 restaurants we operated at the end of the period covered by this report, there were 13 Double Eagle restaurants, 23 Grille restaurants and 14 Sullivan’s restaurants in operation in 21 states and the District of Columbia. The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information. Accordingly, they do not include all the information and disclosures required by GAAP for complete financial statements. Operating results for the 13 weeks ended and the 26 weeks ended June 26, 2018 are not necessarily indicative of the results that may be expected for the fiscal year ending December 25, 2018 . In the opinion of management, the unaudited condensed consolidated financial statements include all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation. These unaudited condensed consolidated financial statements and related notes should be read in conjunction with the consolidated financial statements and notes included in our Annual Report on Form 10-K for the fiscal year ended December 26, 2017 filed with the SEC on March 27, 2018 (the “2017 10-K”). We operate on a 52- or 53-week fiscal year ending the last Tuesday in December. Beginning in fiscal 2018, we changed to a fiscal quarter calendar where each quarter contains 13 weeks, other than in a 53-week year where the last quarter of the year will contain 14 weeks. Previously, the first three quarters of our fiscal year consisted of 12 weeks each and the fourth quarter consisted of 16 weeks or 17 weeks in a 53-week year. The fiscal quarter ended June 26, 2018 contained 13 weeks and quarter ended June 13, 2017 contained 12 weeks and are referred to herein as the second quarter of 2018 and the second quarter of 2017 , respectively. The first two quarters ended June 26, 2018 contained 26 weeks and the first two quarters ended June 13, 2017 contained 24 weeks and are referred to herein as the first two quarters of 2018 and the first two quarters of 2017 , respectively. Fiscal 2018 will be a 52-week fiscal year as was fiscal 2017 . We believe that a reporting basis comprised of four equal 13-week quarters is a more typical reporting format comparable to most companies in the restaurant industry, and is easier to understand for our investors. As a result of the change in our calendar, our second quarter 2018, which began on March 28, 2018, had 91 days of activity, 7 more days than our second quarter 2017, which began on March 22, 2017 and had 84 days of activity. While our 2017 and 2018 full fiscal years will have the same number of days, our 2018 first quarter had 7 additional days, our 2018 third quarter will have 7 additional days, and our 2018 fourth quarter will have 21 fewer days than the corresponding periods in 2017. As a result, our first two quarters of 2018 had 14 more days than our first two quarters of 2017. We have not restated and do not plan to restate previously filed 2017 quarterly financial statements prepared in accordance with GAAP because no information other than revenues, including certain recurring expense items, such as costs of sales, restaurant operating expenses, marketing and advertising cost, pre-opening costs, general and administrative costs and depreciation and amortization, and cash flow, necessary to restate operations are available on a daily or weekly basis. Because we rely on this information in the preparation of our financial statements, the unavailability thereof made restating our financial statements in accordance with GAAP impracticable. Accordingly, the corresponding first and second quarter 2017 historical operating results are not comparable to our first and second quarter 2018 results. If we used our revised quarterly reporting period in the prior year, revenues would have been $89.6 million and $180.1 million during the 13 weeks period ended June 27, 2017 and the 26 weeks period ended June 27, 2017 , respectively. Accounting Estimates The preparation of the unaudited condensed consolidated financial statements in conformity with GAAP 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 unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. We base our estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances at the time. Actual amounts may differ from those estimates. Except for our accounting policies impacted by our adoption of Topic 606 discussed below, there have been no material changes to the significant accounting policies from what was previously reported in the 2017 10-K. Recently Adopted Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers, and issued subsequent amendments to the initial guidance to provide additional clarification on specific topics (“Topic 606”). Topic 606 provides a comprehensive revenue recognition model requiring companies to recognize revenue for the transfer of goods or services to a customer at an amount that reflects the consideration it expects to receive in exchange for those goods or services. The guidance also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts. The Company adopted Topic 606 as of December 27, 2017 by applying the cumulative effect transition method. Based on our evaluation of our revenue streams, the Company has determined that there was not a material impact as of the date of adoption between the new revenue standard and how we previously recognized revenue, and therefore the adoption did not have a material effect on our consolidated financial statements. The primary item affected by the adoption of Topic 606 was the deferred revenue from our loyalty program. While we do not anticipate changes to this revenue stream to be material, as stated above, we do expect to recognize income from this revenue stream earlier than it was previously recognized under the prior guidance, by bifurcating the performance obligations associated with our loyalty program. As a result of adopting Topic 606, the cumulative effect to our retained earnings was approximately $0.3 million , net of tax effect. For other revenue streams, there was no material change in the timing of revenue recognition as our accounting policies under the prior guidance was materially consistent with Topic 606. In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230) ("ASU 2016-15") – Classification of Certain Cash Receipts and Cash Payments. This ASU is intended to clarify the presentation of cash receipts and payments in specific situations. The amendments in this update were effective for financial statements issued for annual periods that begun after December 15, 2017, including interim periods within those annual periods, and early application was permitted. An entity should apply ASU 2016-15 using a retrospective transition method to each period presented. We adopted ASU 2016-15 beginning in fiscal 2018. The adoption of this pronouncement did not have a material impact on our consolidated financial statements. In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230) ("ASU 2016-18") – Restricted Cash, which outlines that a statement of cash flows explains the change during the period in total cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. ASU 2016-18 was effective for public business entities for annual periods, including interim periods within those annual periods, that begun after December 15, 2017, and early application was permitted. An entity should apply ASU 2016-18 using a retrospective transition method to each period presented. We adopted ASU 2016-18 beginning in fiscal 2018. The adoption of this pronouncement did not have a material impact on our consolidated financial statements. In May 2017, the FASB issued ASU 2017-09, Compensation - Stock Compensation (Topic 718) ("ASU 2017-09") – Scope of Modification Accounting, which provides clarity and reduces complexity when an entity has changes to the terms or conditions of a share-based payment award, and when an entity should apply modification accounting. The amendments in this update are effective for financial statements issued for annual periods that begun after December 15, 2017, including interim periods within those annual periods, and early adoption was permitted for interim or annual periods. The amendments in ASU 2017-09 should be applied prospectively to an award modified on or after the adoption date. We adopted ASU 2017-09 beginning in fiscal 2018. The adoption of this pronouncement did not have a material impact on our consolidated financial statements. Recent Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) ("ASU 2016-02"). ASU 2016-02 is intended to improve the reporting of leasing transactions to provide users of financial statements with more decision-useful information. The main amendments in ASU 2016-02 require recognition on the balance sheet of lease assets and lease liabilities by lessees for those leases classified as operating leases. ASU 2016-02 is effective for annual periods beginning after December 15, 2018, including interim periods within those fiscal years, with early application permitted. We anticipate implementing the standard by taking advantage of the practical expedient option, which permits companies to not apply ASU 2016-02 in the comparative periods in our consolidated financial statements in the fiscal year of adoption. At the time of adoption, the discounted minimum remaining rental payments of operating leases will be the starting point for determining the right-of-use asset and lease liability. We had operating leases with remaining rental payments of approximately $461.6 million at the end of second quarter in 2018. We expect that adoption of ASU 2016-02 will have a material impact on our consolidated balance sheets due to recognition of the right-of-use asset and lease liability related to our current operating leases. In preparation for the adoption of the new guidance, we are in the process of implementing controls and key system changes to enable the preparation of financial information. The process of evaluating the full impact of the new guidance on our consolidated financial statements and disclosures is ongoing, however we anticipate the evaluation of the impact will be completed in fiscal 2018.

Earnings (loss) Per Share

Earnings (loss) Per Share	6 Months Ended
	Jun. 26, 2018
Earnings Per Share [Abstract]
Earnings (loss) Per Share	Earnings (loss) Per Share Basic earnings (loss) per share (“EPS”) data is computed based on the weighted average number of shares of common stock outstanding during the periods. Diluted EPS data is computed based on the weighted average number of shares of common stock outstanding, including all potentially issuable shares of common stock. We incurred a net loss for the 13 weeks ended June 26, 2018 , and therefore, diluted shares outstanding equaled basic shares outstanding. The computation of diluted earnings per share excluded 540,000 antidilutive stock options, restricted stock units and performance stock units for the 12 weeks ended June 13, 2017 . We incurred a net loss for the 26 weeks ended June 26, 2018 , and therefore, diluted shares outstanding equaled basic shares outstanding. The computation of diluted earnings per share excluded 640,000 antidilutive stock options, restricted stock units and performance stock units for the 24 weeks ended June 13, 2017 . The following table details our basic and diluted earnings per common share calculation: ໿  13 Weeks Ended 12 Weeks Ended 26 Weeks Ended 24 Weeks Ended (Amounts in thousands, except per share data) June 26, 2018 June 13, 2017 June 26, 2018 June 13, 2017 Net income (loss) $ (1,562 ) $ 2,090 $ (1,162 ) $ 5,400 Shares: Weighted-average common shares outstanding—basic 20,377 21,722 20,347 22,391 Effect of dilutive shares — 339 — 329 Weighted-average common shares outstanding—diluted 20,377 22,061 20,347 22,720  Earnings (loss) per share—basic $ (0.08 ) $ 0.10 $ (0.06 ) $ 0.24 Earnings (loss) per share—diluted $ (0.08 ) $ 0.09 $ (0.06 ) $ 0.24

Stock-Based Employee Compensati

Stock-Based Employee Compensation	6 Months Ended
	Jun. 26, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Employee Compensation	Stock-Based Employee Compensation 2012 Long-Term Equity Incentive Plan On July 16, 2012, we adopted the Del Frisco’s Restaurant Group, Inc. 2012 Long-Term Equity Incentive Plan (the “2012 Plan”), which allows us to grant stock options, restricted stock, restricted stock units, deferred stock units and other equity-based awards to directors, officers, key employees and other key individuals performing services for us. The 2012 Plan provides for granting of options to purchase shares of common stock at an exercise price not less than the fair value of the stock on the date of grant. Equity-based awards vest or become exercisable at various periods ranging from one to four years from the date of grant. The 2012 Plan has 2,232,800 shares of common stock authorized for issuance under the plan. There were 555,800 shares of common stock issuable upon exercise of outstanding options and 737,804 restricted shares, restricted stock units and performance stock units outstanding at June 26, 2018 with 637,369 shares of common stock available for future grants. The following table details our total share-based compensation cost, as well as where the costs were expensed:  13 Weeks Ended 12 Weeks Ended 26 Weeks Ended 24 Weeks Ended (Amounts in thousands) June 26, 2018 June 13, 2017 June 26, 2018 June 13, 2017 Restaurant operating expenses $ 29 $ 61 $ 64 $ 134 General and administrative costs 1,042 731 2,034 1,193 Total stock compensation cost $ 1,071 $ 792 $ 2,098 $ 1,327 Restricted Stock, Restricted Stock Units, and Performance Stock Units The following table summarizes restricted stock, restricted stock unit, and performance stock unit activity:  26 Weeks Ended June 26, 2018 Shares (000's) Weighted average grant date fair value Aggregate intrinsic value ($000's) Outstanding at beginning of period 498 $ 13.90 Granted 340 15.17 Vested (80 ) 17.63 Forfeited (20 ) 16.25 Outstanding at end of period 738 $ 14.02 $ 9,628 As of June 26, 2018 , there was $6.9 million of total unrecognized compensation cost related to non-vested restricted stock, restricted stock units, and performance stock units. This cost is expected to be recognized over a period of approximately 2.0 years . Stock Options The following table summarizes stock option activity:  26 Weeks Ended June 26, 2018 Shares (000's) Weighted average exercise price Weighted average remaining contractual term Aggregate intrinsic value ($000's) Outstanding at beginning of period 589 $ 18.53 Exercised (4 ) 13.00 Forfeited (29 ) 19.75 Outstanding at end of period 556 $ 18.50 4.8 years $ 9 Options exercisable at end of period 550 $ 18.48 4.8 years $ 9 A summary of changes in and the status of non-vested stock options is presented below:  26 Weeks Ended  June 26, 2018 Shares (000's) Weighted average grant-date fair value Non-vested stock options at beginning of period 7 $ 8.93 Vested — — Forfeited (1 ) 9.99 Non-vested stock options at end of period 6 $ 8.64 As of June 26, 2018 , there was a nominal amount of unrecognized compensation cost related to non-vested stock options. This cost is expected to be recognized over a period of approximately 0.1 years .

Long-Term Debt

Long-Term Debt	6 Months Ended
	Jun. 26, 2018
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt On October 15, 2012, we entered into a credit facility that, as of the last amendment on October 20, 2017, provides for an unsecured credit facility with a maximum credit commitment of $50.0 million . The credit facility expires on October 15, 2019 . Borrowings under the credit facility bear interest, at our option, based on (i) LIBOR plus 1.50% or (ii) the prime rate as defined in the credit facility. We are required to pay a commitment fee equal to 0.25% per annum on the available but unused credit facility. The credit facility is guaranteed by certain of our subsidiaries. The credit facility contains various financial covenants, including a maximum ratio of total indebtedness to EBITDA and minimum fixed charge coverage, both as defined in the credit agreement governing the credit facility. The credit facility also contains covenants restricting certain corporate actions, including asset dispositions, acquisitions, the payment of dividends, the incurrence of indebtedness and providing financing or other transactions with affiliates. As of June 26, 2018 , there was $38.0 million of outstanding borrowings on the credit facility, and we had approximately $10.7 million of borrowings available, with $1.3 million in outstanding letters of credit commitments. As of December 26, 2017 , there were $21.5 million outstanding borrowings on the credit facility and $1.5 million in outstanding letters of credit. We were in compliance with all of the financial debt covenants as of June 26, 2018 and December 26, 2017 . See footnote 9 for subsequent events. On July 12, 2017, we executed an agreement to borrow against the investments in our deferred compensation plan to pay out funds due to plan participants instead of using operating cash flows. The loan does not have an expiration date or defined payment terms, and accrues interest at a rate of 1% , net of the 3% that is earned by the investments being loaned against. As of June 26, 2018 , there was $2.5 million of outstanding borrowings on this loan.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 26, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The effective income tax rate for the 13 weeks ended June 26, 2018 was 49.6% , compared to 28.3% for the 12 weeks ended June 13, 2017 . The effective income tax rate for the 26 weeks ended June 26, 2018 was 56.0% , compared to 26.1% for the 24 weeks ended June 13, 2017 . The factors that cause the effective tax rates to vary from the federal statutory rate of 21% and 35% include the impact of FICA tip and other credits, partially offset by state income taxes and certain non-deductible expenses. The Tax Cuts and Jobs Act (the "TCJA") was enacted in December 2017. The TCJA reduced the U.S. federal corporate tax rate from 35% to 21% , among other provisions. US GAAP requires deferred tax assets and liabilities to be measured at the enacted tax rate expected to apply when temporary differences are to be realized or settled. The provisional impact of the TCJA for the year ended December 26, 2017 was $4.6 million . The TCJA may be subject to technical amendments, as well as interpretations and implementing of regulations by the Department of Treasury and Internal Revenue Service, any of which could increase or decrease one or more impacts of the legislation. As such, we may record additional provisional amounts or adjustments to provisional amounts during the measurement period ending no later than December 2018. As of June 26, 2018 , we have not changed the provisional estimates recognized in 2017.

Fair Value Measurement

Fair Value Measurement	6 Months Ended
	Jun. 26, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurement	Fair Value Measurement Under GAAP, we are required to measure certain assets and liabilities at fair value, or to disclose the fair value of certain assets and liabilities recorded at cost. Pursuant to these fair value measurement and disclosure requirements, fair value is defined as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date and in the principal or most advantageous market for that asset or liability. The fair value is calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities includes consideration of non-performance risk, including our own credit risk. Each fair value measurement is reported in one of the following three levels: • Level 1—valuation inputs are based upon unadjusted quoted prices for identical instruments traded in active markets. • Level 2—valuation inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques for which all significant assumptions are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. • Level 3—valuation inputs are unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques that include option pricing models, discounted cash flow models, and similar techniques. The following table presents our financial assets and liabilities measured at fair value on a recurring basis at June 26, 2018 and December 26, 2017 , respectively:  Fair Value Measurements (amounts in thousands) Level June 26, 2018 December 26, 2017 Deferred compensation plan investments (included in Other assets) 2 $ 14,671 $ 14,643 Deferred compensation plan liabilities (included in Other liabilities) 2 $ (10,568 ) $ (11,326 ) There were no transfers among levels within the fair-value hierarchy during the first two quarters of fiscal 2018 and fiscal 2017 . The carrying value of our cash and cash equivalents, receivables and accounts payable approximate fair value due to their short-term nature. The fair value of the credit facility approximates its carrying value since it is a variable rate credit facility (Level 2). We also believe the carrying amount of the long-term debt borrowed against our deferred compensation plan approximates the fair value because, while subject to a fixed rate, the interest rate approximates current market rates of debt with similar terms and comparable credit risk.

Segment Reporting

Segment Reporting	6 Months Ended
	Jun. 26, 2018
Segment Reporting [Abstract]
Segment Reporting	Segment Reporting We operate the Double Eagle, Sullivan’s, and Grille brands as operating segments. The restaurant concepts operate solely in the U.S. within the full-service dining industry, providing similar products to similar customers. Sales from external customers are derived principally from food and beverage sales, and we do not rely on any major customers as a source of sales. The restaurant concepts also possess similar economic characteristics, resulting in similar long-term expected financial performance characteristics. However, as Double Eagle restaurants typically have higher revenues, driven by their larger physical presence and higher average check, the Double Eagle, Sullivan’s, and Grille operating segments have varying operating income and restaurant-level EBITDA margins due to the leveraging of higher revenues on certain fixed operating costs such as management labor, rent, utilities, and building maintenance. The following tables present information about reportable segments:  13 Weeks Ended June 26, 2018 (Amounts in thousands) Double Eagle Grille Sullivan's Corporate Consolidated Revenues $ 43,471 $ 32,247 $ 14,322 $ — $ 90,040 Restaurant-level EBITDA 11,130 5,048 2,502 — 18,680 Capital expenditures 18,420 6,171 261 106 24,958 Property and equipment, gross 134,631 122,909 46,545 5,324 309,409  12 Weeks Ended June 13, 2017 (Amounts in thousands) Double Eagle Grille Sullivan's Corporate Consolidated Revenues $ 40,194 $ 26,487 $ 15,620 $ — $ 82,301 Restaurant-level EBITDA 10,909 3,851 2,102 — 16,862 Capital expenditures 2,588 5,065 2,457 33 10,143 Property and equipment, gross 122,925 124,784 52,179 2,566 302,454  26 Weeks Ended June 26, 2018 (Amounts in thousands) Double Eagle Grille Sullivan's Corporate Consolidated Revenues $ 87,425 $ 61,639 $ 30,279 $ — $ 179,343 Restaurant-level EBITDA 22,176 8,380 5,039 — 35,595 Capital expenditures 28,206 8,154 462 (249 ) 36,573 Property and equipment, gross 134,631 122,909 46,545 5,324 309,409  24 Weeks Ended June 13, 2017 (Amounts in thousands) Double Eagle Grille Sullivan's Corporate Consolidated Revenues $ 79,955 $ 52,834 $ 33,402 $ — $ 166,191 Restaurant-level EBITDA 21,607 7,613 5,559 — 34,779 Capital expenditures 7,063 8,352 6,373 140 21,928 Property and equipment, gross 122,925 124,784 52,179 2,566 302,454 In addition to using consolidated results in evaluating our performance and allocating our resources, our chief operating decision maker uses restaurant-level EBITDA, which is not a measure defined by GAAP at both the segment and consolidated level. At the consolidated level, this non-GAAP operating measure is useful to both management and investors because it represents one means of gauging the overall profitability of our recurring and controllable core restaurant operations. This measure is not, however, indicative of our overall results, nor does restaurant-level profit accrue directly to the benefit of stockholders, primarily due to the exclusion of corporate-level expenses. Restaurant-level EBITDA on a consolidated basis should not be considered a substitute for, or superior to, operating income, which is calculated in accordance with GAAP, and the reconciliations to operating income set forth below should be carefully evaluated. We define restaurant-level EBITDA as operating income before pre-opening costs, general and administrative costs, donations, consulting project costs, acquisition and disposition costs, reorganization severance costs, lease termination and closing costs, depreciation and amortization, and impairment charges. Pre-opening costs are excluded because they vary in timing and magnitude and are not related to the health of ongoing operations. General and administrative costs are only included in our consolidated financial results as they are generally not specifically identifiable to individual operating segments as these costs relate to supporting all of our restaurant operations and the extension of our concepts into new markets. Donations, consulting project costs, acquisition and disposition costs and reorganization severance costs are excluded because they are not related to the health of ongoing operations. Lease termination and closing costs, depreciation and amortization, impairment charges, and insurance settlements are excluded because they are not ongoing controllable cash expenses, and they are not related to the health of ongoing operations. Property and equipment is the only balance sheet measure used by our chief operating decision maker in allocating resources. The following table reconciles operating income (loss) to restaurant-level EBITDA:  13 Weeks Ended 12 Weeks Ended 26 Weeks Ended 24 Weeks Ended (Amounts in thousands) June 26, 2018 June 13, 2017 June 26, 2018 June 13, 2017 Operating income (loss) $ (2,537 ) $ 2,933 $ (1,776 ) $ 7,340 Pre-opening costs 1,403 1,619 2,549 2,008 General and administrative costs 8,502 5,765 16,834 12,076 Donations 16 — 58 — Consulting project costs 622 597 854 2,633 Acquisition and disposition costs 4,358 — 5,015 — Reorganization severance — 719 113 719 Lease termination and closing costs 1,023 540 1,389 538 Depreciation and amortization 5,293 4,997 10,475 9,813 Impairment charges — — 84 — Insurance settlements — (308 ) — (348 ) Restaurant-level EBITDA $ 18,680 $ 16,862 $ 35,595 $ 34,779

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 26, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies We are subject to various claims, possible legal actions, and other matters arising out of the normal course of business. While it is not possible to predict the outcome of these issues, management is of the opinion that adequate provision for potential losses has been made in the accompanying condensed consolidated financial statements and that the ultimate resolution of these matters will not have a material adverse effect on our consolidated financial position, results of operations or cash flows. At June 26, 2018 and December 26, 2017 , we had outstanding letters of credit of $1.3 million and $1.5 million , respectively, which were drawn on our credit facility, see Note 4 . The letters of credit typically act as guarantee of payment to certain third parties in accordance with specified terms and conditions.

Subsequent Event

Subsequent Event	6 Months Ended
	Jun. 26, 2018
Subsequent Events [Abstract]
Subsequent Event	Subsequent Event On June 27, 2018, we completed the acquisition (the “Barteca Acquisition”) of Barteca Holdings, LLC, a Delaware limited liability company, and its subsidiaries (“Barteca”), for a purchase price of $325 million subject to customary adjustments for debt, cash, and working capital. Barteca, now referred to as Del Frisco’s Emerging Brands within our organizational structure, owns and operates two restaurant chains: Barcelona Wine Bar (“Barcelona”) and bartaco. Barteca currently operates 33 restaurants in 12 states and the District of Columbia. Barteca’s two restaurant concepts are innovative, with a unique vibe, food, drinks and design. Barcelona serves as a neighborhood Spanish tapas bar with an ever-changing selection of tapas, using both local and seasonal ingredients as well as specialties from Spain and the Mediterranean. We believe that Barcelona is the largest Spanish restaurant group in the U.S. with 15 locations in 7 states and the District of Columbia. In connection with the completion of the Barteca Acquisition, we entered into a new credit agreement that provides for (i) senior secured term loans in an aggregate principal amount of $390.0 million and (ii) senior secured revolving credit commitments in an aggregate principal amount of $50.0 million , collectively with the term loans, the Credit Facilities. The interest rates per annum applicable to loans under the Credit Facilities are, at the Company’s option, equal to either a LIBOR rate or a base rate, plus an applicable margin. Initially, the applicable margin for the Term Loans is 4.75% for LIBOR loans and 3.75% for base rate loans. The arrangers under our Credit Facility intend to syndicate the Term Loans under such facility, and in connection with such syndication rights, the applicable margin for the Term Loans is subject to change. The applicable margin for loans made under the Revolving Credit Commitments will range from 2.50% to 3.50% per annum for LIBOR loans and 1.50% to 2.50% per annum for base rate loans, in each case, depending on the Company’s consolidated total net leverage ratio. The Company will pay a commitment fee on the unused portion of the Revolving Credit Commitments at a rate that ranges from 0.35% to 0.50% per annum, depending on the Company’s consolidated total net leverage ratio. The Revolving Credit Commitments mature on June 27, 2023, and the Term Loans mature on June 27, 2025. The Company is required to repay 1% of the principal amount of the Term Loans annually.

Business and Basis of Present16

Business and Basis of Presentation (Policies)	6 Months Ended
	Jun. 26, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business and Basis of Presentation	Business and Basis of Presentation As of June 26, 2018 , Del Frisco’s Restaurant Group, Inc. ("we," "us," "our," or the “Company”) owned and operated 50 restaurants under the concept names of Del Frisco’s Double Eagle Steakhouse (“Double Eagle”), Sullivan’s Steakhouse (“Sullivan’s”), and Del Frisco’s Grille (“Grille”). Of the 50 restaurants we operated at the end of the period covered by this report, there were 13 Double Eagle restaurants, 23 Grille restaurants and 14 Sullivan’s restaurants in operation in 21 states and the District of Columbia. The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information. Accordingly, they do not include all the information and disclosures required by GAAP for complete financial statements. Operating results for the 13 weeks ended and the 26 weeks ended June 26, 2018 are not necessarily indicative of the results that may be expected for the fiscal year ending December 25, 2018 . In the opinion of management, the unaudited condensed consolidated financial statements include all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation. These unaudited condensed consolidated financial statements and related notes should be read in conjunction with the consolidated financial statements and notes included in our Annual Report on Form 10-K for the fiscal year ended December 26, 2017 filed with the SEC on March 27, 2018 (the “2017 10-K”). We operate on a 52- or 53-week fiscal year ending the last Tuesday in December. Beginning in fiscal 2018, we changed to a fiscal quarter calendar where each quarter contains 13 weeks, other than in a 53-week year where the last quarter of the year will contain 14 weeks. Previously, the first three quarters of our fiscal year consisted of 12 weeks each and the fourth quarter consisted of 16 weeks or 17 weeks in a 53-week year. The fiscal quarter ended June 26, 2018 contained 13 weeks and quarter ended June 13, 2017 contained 12 weeks and are referred to herein as the second quarter of 2018 and the second quarter of 2017 , respectively. The first two quarters ended June 26, 2018 contained 26 weeks and the first two quarters ended June 13, 2017 contained 24 weeks and are referred to herein as the first two quarters of 2018 and the first two quarters of 2017 , respectively. Fiscal 2018 will be a 52-week fiscal year as was fiscal 2017 . We believe that a reporting basis comprised of four equal 13-week quarters is a more typical reporting format comparable to most companies in the restaurant industry, and is easier to understand for our investors. As a result of the change in our calendar, our second quarter 2018, which began on March 28, 2018, had 91 days of activity, 7 more days than our second quarter 2017, which began on March 22, 2017 and had 84 days of activity. While our 2017 and 2018 full fiscal years will have the same number of days, our 2018 first quarter had 7 additional days, our 2018 third quarter will have 7 additional days, and our 2018 fourth quarter will have 21 fewer days than the corresponding periods in 2017. As a result, our first two quarters of 2018 had 14 more days than our first two quarters of 2017. We have not restated and do not plan to restate previously filed 2017 quarterly financial statements prepared in accordance with GAAP because no information other than revenues, including certain recurring expense items, such as costs of sales, restaurant operating expenses, marketing and advertising cost, pre-opening costs, general and administrative costs and depreciation and amortization, and cash flow, necessary to restate operations are available on a daily or weekly basis. Because we rely on this information in the preparation of our financial statements, the unavailability thereof made restating our financial statements in accordance with GAAP impracticable. Accordingly, the corresponding first and second quarter 2017 historical operating results are not comparable to our first and second quarter 2018 results.
Accounting Estimates	Accounting Estimates The preparation of the unaudited condensed consolidated financial statements in conformity with GAAP 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 unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. We base our estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances at the time. Actual amounts may differ from those estimates.
Recent Adopted and Recent Accounting Pronouncements	Recently Adopted Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers, and issued subsequent amendments to the initial guidance to provide additional clarification on specific topics (“Topic 606”). Topic 606 provides a comprehensive revenue recognition model requiring companies to recognize revenue for the transfer of goods or services to a customer at an amount that reflects the consideration it expects to receive in exchange for those goods or services. The guidance also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts. The Company adopted Topic 606 as of December 27, 2017 by applying the cumulative effect transition method. Based on our evaluation of our revenue streams, the Company has determined that there was not a material impact as of the date of adoption between the new revenue standard and how we previously recognized revenue, and therefore the adoption did not have a material effect on our consolidated financial statements. The primary item affected by the adoption of Topic 606 was the deferred revenue from our loyalty program. While we do not anticipate changes to this revenue stream to be material, as stated above, we do expect to recognize income from this revenue stream earlier than it was previously recognized under the prior guidance, by bifurcating the performance obligations associated with our loyalty program. As a result of adopting Topic 606, the cumulative effect to our retained earnings was approximately $0.3 million , net of tax effect. For other revenue streams, there was no material change in the timing of revenue recognition as our accounting policies under the prior guidance was materially consistent with Topic 606. In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230) ("ASU 2016-15") – Classification of Certain Cash Receipts and Cash Payments. This ASU is intended to clarify the presentation of cash receipts and payments in specific situations. The amendments in this update were effective for financial statements issued for annual periods that begun after December 15, 2017, including interim periods within those annual periods, and early application was permitted. An entity should apply ASU 2016-15 using a retrospective transition method to each period presented. We adopted ASU 2016-15 beginning in fiscal 2018. The adoption of this pronouncement did not have a material impact on our consolidated financial statements. In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230) ("ASU 2016-18") – Restricted Cash, which outlines that a statement of cash flows explains the change during the period in total cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. ASU 2016-18 was effective for public business entities for annual periods, including interim periods within those annual periods, that begun after December 15, 2017, and early application was permitted. An entity should apply ASU 2016-18 using a retrospective transition method to each period presented. We adopted ASU 2016-18 beginning in fiscal 2018. The adoption of this pronouncement did not have a material impact on our consolidated financial statements. In May 2017, the FASB issued ASU 2017-09, Compensation - Stock Compensation (Topic 718) ("ASU 2017-09") – Scope of Modification Accounting, which provides clarity and reduces complexity when an entity has changes to the terms or conditions of a share-based payment award, and when an entity should apply modification accounting. The amendments in this update are effective for financial statements issued for annual periods that begun after December 15, 2017, including interim periods within those annual periods, and early adoption was permitted for interim or annual periods. The amendments in ASU 2017-09 should be applied prospectively to an award modified on or after the adoption date. We adopted ASU 2017-09 beginning in fiscal 2018. The adoption of this pronouncement did not have a material impact on our consolidated financial statements. Recent Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) ("ASU 2016-02"). ASU 2016-02 is intended to improve the reporting of leasing transactions to provide users of financial statements with more decision-useful information. The main amendments in ASU 2016-02 require recognition on the balance sheet of lease assets and lease liabilities by lessees for those leases classified as operating leases. ASU 2016-02 is effective for annual periods beginning after December 15, 2018, including interim periods within those fiscal years, with early application permitted. We anticipate implementing the standard by taking advantage of the practical expedient option, which permits companies to not apply ASU 2016-02 in the comparative periods in our consolidated financial statements in the fiscal year of adoption. At the time of adoption, the discounted minimum remaining rental payments of operating leases will be the starting point for determining the right-of-use asset and lease liability. We had operating leases with remaining rental payments of approximately $461.6 million at the end of second quarter in 2018. We expect that adoption of ASU 2016-02 will have a material impact on our consolidated balance sheets due to recognition of the right-of-use asset and lease liability related to our current operating leases. In preparation for the adoption of the new guidance, we are in the process of implementing controls and key system changes to enable the preparation of financial information. The process of evaluating the full impact of the new guidance on our consolidated financial statements and disclosures is ongoing, however we anticipate the evaluation of the impact will be completed in fiscal 2018.

Earnings (loss) Per Share (Tabl

Earnings (loss) Per Share (Tables)	6 Months Ended
	Jun. 26, 2018
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share	The following table details our basic and diluted earnings per common share calculation: ໿  13 Weeks Ended 12 Weeks Ended 26 Weeks Ended 24 Weeks Ended (Amounts in thousands, except per share data) June 26, 2018 June 13, 2017 June 26, 2018 June 13, 2017 Net income (loss) $ (1,562 ) $ 2,090 $ (1,162 ) $ 5,400 Shares: Weighted-average common shares outstanding—basic 20,377 21,722 20,347 22,391 Effect of dilutive shares — 339 — 329 Weighted-average common shares outstanding—diluted 20,377 22,061 20,347 22,720  Earnings (loss) per share—basic $ (0.08 ) $ 0.10 $ (0.06 ) $ 0.24 Earnings (loss) per share—diluted $ (0.08 ) $ 0.09 $ (0.06 ) $ 0.24

Stock-Based Employee Compensa18

Stock-Based Employee Compensation (Tables)	6 Months Ended
	Jun. 26, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Stock Compensation Cost	The following table details our total share-based compensation cost, as well as where the costs were expensed:  13 Weeks Ended 12 Weeks Ended 26 Weeks Ended 24 Weeks Ended (Amounts in thousands) June 26, 2018 June 13, 2017 June 26, 2018 June 13, 2017 Restaurant operating expenses $ 29 $ 61 $ 64 $ 134 General and administrative costs 1,042 731 2,034 1,193 Total stock compensation cost $ 1,071 $ 792 $ 2,098 $ 1,327
Summary of Restricted Stock, Restricted Stock Units, and Performance Stock Unity Activity	The following table summarizes restricted stock, restricted stock unit, and performance stock unit activity:  26 Weeks Ended June 26, 2018 Shares (000's) Weighted average grant date fair value Aggregate intrinsic value ($000's) Outstanding at beginning of period 498 $ 13.90 Granted 340 15.17 Vested (80 ) 17.63 Forfeited (20 ) 16.25 Outstanding at end of period 738 $ 14.02 $ 9,628
Summary of Stock Option Activity	The following table summarizes stock option activity:  26 Weeks Ended June 26, 2018 Shares (000's) Weighted average exercise price Weighted average remaining contractual term Aggregate intrinsic value ($000's) Outstanding at beginning of period 589 $ 18.53 Exercised (4 ) 13.00 Forfeited (29 ) 19.75 Outstanding at end of period 556 $ 18.50 4.8 years $ 9 Options exercisable at end of period 550 $ 18.48 4.8 years $ 9
Summary of Non-Vested Stock Options	A summary of changes in and the status of non-vested stock options is presented below:  26 Weeks Ended  June 26, 2018 Shares (000's) Weighted average grant-date fair value Non-vested stock options at beginning of period 7 $ 8.93 Vested — — Forfeited (1 ) 9.99 Non-vested stock options at end of period 6 $ 8.64

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	6 Months Ended
	Jun. 26, 2018
Fair Value Disclosures [Abstract]
Schedule of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis	The following table presents our financial assets and liabilities measured at fair value on a recurring basis at June 26, 2018 and December 26, 2017 , respectively:  Fair Value Measurements (amounts in thousands) Level June 26, 2018 December 26, 2017 Deferred compensation plan investments (included in Other assets) 2 $ 14,671 $ 14,643 Deferred compensation plan liabilities (included in Other liabilities) 2 $ (10,568 ) $ (11,326 )

Segment Reporting (Tables)

Segment Reporting (Tables)	6 Months Ended
	Jun. 26, 2018
Segment Reporting [Abstract]
Schedule of Segment Reporting Information by Segment	The following tables present information about reportable segments:  13 Weeks Ended June 26, 2018 (Amounts in thousands) Double Eagle Grille Sullivan's Corporate Consolidated Revenues $ 43,471 $ 32,247 $ 14,322 $ — $ 90,040 Restaurant-level EBITDA 11,130 5,048 2,502 — 18,680 Capital expenditures 18,420 6,171 261 106 24,958 Property and equipment, gross 134,631 122,909 46,545 5,324 309,409  12 Weeks Ended June 13, 2017 (Amounts in thousands) Double Eagle Grille Sullivan's Corporate Consolidated Revenues $ 40,194 $ 26,487 $ 15,620 $ — $ 82,301 Restaurant-level EBITDA 10,909 3,851 2,102 — 16,862 Capital expenditures 2,588 5,065 2,457 33 10,143 Property and equipment, gross 122,925 124,784 52,179 2,566 302,454  26 Weeks Ended June 26, 2018 (Amounts in thousands) Double Eagle Grille Sullivan's Corporate Consolidated Revenues $ 87,425 $ 61,639 $ 30,279 $ — $ 179,343 Restaurant-level EBITDA 22,176 8,380 5,039 — 35,595 Capital expenditures 28,206 8,154 462 (249 ) 36,573 Property and equipment, gross 134,631 122,909 46,545 5,324 309,409  24 Weeks Ended June 13, 2017 (Amounts in thousands) Double Eagle Grille Sullivan's Corporate Consolidated Revenues $ 79,955 $ 52,834 $ 33,402 $ — $ 166,191 Restaurant-level EBITDA 21,607 7,613 5,559 — 34,779 Capital expenditures 7,063 8,352 6,373 140 21,928 Property and equipment, gross 122,925 124,784 52,179 2,566 302,454
Reconciliation of Restaurant-Level EBITDA to Operating Income	The following table reconciles operating income (loss) to restaurant-level EBITDA:  13 Weeks Ended 12 Weeks Ended 26 Weeks Ended 24 Weeks Ended (Amounts in thousands) June 26, 2018 June 13, 2017 June 26, 2018 June 13, 2017 Operating income (loss) $ (2,537 ) $ 2,933 $ (1,776 ) $ 7,340 Pre-opening costs 1,403 1,619 2,549 2,008 General and administrative costs 8,502 5,765 16,834 12,076 Donations 16 — 58 — Consulting project costs 622 597 854 2,633 Acquisition and disposition costs 4,358 — 5,015 — Reorganization severance — 719 113 719 Lease termination and closing costs 1,023 540 1,389 538 Depreciation and amortization 5,293 4,997 10,475 9,813 Impairment charges — — 84 — Insurance settlements — (308 ) — (348 ) Restaurant-level EBITDA $ 18,680 $ 16,862 $ 35,595 $ 34,779

Business and Basis of Present21

Business and Basis of Presentation (Details) $ in Thousands	3 Months Ended					6 Months Ended
	Jun. 26, 2018USD ($)restaurantstate		Jun. 27, 2017USD ($)	Jun. 13, 2017USD ($)	[1]	Jun. 26, 2018USD ($)restaurantstate		Jun. 27, 2017USD ($)	Jun. 13, 2017USD ($)	[1]	Dec. 26, 2017USD ($)
Business And Basis Of Presentation [Line Items]
Number of restaurants owned and operated | restaurant	50					50
Restaurant operated in number of states | state	21					21
Revenues | $	$ 90,040	[1]	$ 89,600	$ 82,301		$ 179,343	[1]	$ 180,100	$ 166,191
Cumulative effect on retained earnings for adoption of new accounting guidance | $	108,520					108,520					$ 109,383
Remaining rental payments due for operating leases | $	$ 461,600					$ 461,600
Del Frisco's Double Eagle Steak House
Business And Basis Of Presentation [Line Items]
Number of restaurants owned and operated | restaurant	13					13
Grille
Business And Basis Of Presentation [Line Items]
Number of restaurants owned and operated | restaurant	23					23
Sullivan's
Business And Basis Of Presentation [Line Items]
Number of restaurants owned and operated | restaurant	14					14
Difference between Revenue Guidance in Effect before and after Topic 606 | Accounting Standards Update 2014-09
Business And Basis Of Presentation [Line Items]
Cumulative effect on retained earnings for adoption of new accounting guidance | $											$ 300
[1]	Beginning in fiscal 2018, we changed to a fiscal quarter calendar where each quarter contains 13 weeks, other than in a 53-week year where the last quarter of the year will contain 14 weeks. Previously, the first three quarters of our fiscal year consisted of 12 weeks each and the fourth quarter consisted of 16 weeks or 17 weeks in a 53-week year. The second quarter ended June 26, 2018 contained 13 weeks, the quarter ended June 13, 2017 contained 12 weeks, the first two quarters ended June 26, 2018 contained 26 weeks and the first two quarters ended June 13, 2017 contained 24 weeks. See Note 1, Business and Basis of Presentation in the notes to our consolidated financial statements included in our quarterly report on Form 10-Q for the quarter ended June 26, 2018.

Earnings (loss) Per Share - Add

Earnings (loss) Per Share - Additional Information (Details) - shares shares in Thousands	3 Months Ended	6 Months Ended
	Jun. 13, 2017	Jun. 13, 2017
Earnings Per Share [Abstract]
Antidilutive securities excluded from computation of earnings per share (in shares)	540,000	640,000

Earnings (loss) Per Share - Com

Earnings (loss) Per Share - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		3 Months Ended			6 Months Ended
		Jun. 26, 2018	Jun. 13, 2017		Jun. 26, 2018		Jun. 13, 2017
Earnings Per Share [Abstract]
Net income (loss)	[1]	$ (1,562)	$ 2,090		$ (1,162)	[2]	$ 5,400	[2]
Shares:
Weighted-average common shares outstanding - basic (in shares)	[1]	20,377	21,722		20,347		22,391
Effect of dilutive shares (in shares)		0	339		0		329
Weighted-average common shares outstanding - diluted (in shares)		20,377	22,061	[1]	20,347		22,720	[1]
Earnings (loss) per share - basic (in usd per share)	[1]	$ (0.08)	$ 0.10		$ (0.06)		$ 0.24
Earnings (loss) per share - diluted (in usd per share)	[1]	$ (0.08)	$ 0.09		$ (0.06)		$ 0.24
[1]	Beginning in fiscal 2018, we changed to a fiscal quarter calendar where each quarter contains 13 weeks, other than in a 53-week year where the last quarter of the year will contain 14 weeks. Previously, the first three quarters of our fiscal year consisted of 12 weeks each and the fourth quarter consisted of 16 weeks or 17 weeks in a 53-week year. The second quarter ended June 26, 2018 contained 13 weeks, the quarter ended June 13, 2017 contained 12 weeks, the first two quarters ended June 26, 2018 contained 26 weeks and the first two quarters ended June 13, 2017 contained 24 weeks. See Note 1, Business and Basis of Presentation in the notes to our consolidated financial statements included in our quarterly report on Form 10-Q for the quarter ended June 26, 2018.
[2]	Beginning in fiscal 2018, we changed to a fiscal quarter calendar where each quarter contains 13 weeks, other than in a 53-week year where the last quarter of the year will contain 14 weeks. Previously, the first three quarters of our fiscal year consisted of 12 weeks each and the fourth quarter consisted of 16 weeks or 17 weeks in a 53-week year. The second quarter ended June 26, 2018 contained 13 weeks, the quarter ended June 13, 2017 contained 12 weeks, the first two quarters ended June 26, 2018 contained 26 weeks and the first two quarters ended June 13, 2017 contained 24 weeks. See Note 1, Business and Basis of Presentation in the notes to our consolidated financial statements included in our quarterly report on Form 10-Q for the quarter ended June 26, 2018.

Stock-Based Employee Compensa24

Stock-Based Employee Compensation - Additional Information (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 26, 2018	Dec. 26, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares of common stock issuable upon exercise of outstanding options (in shares)	556,000	589,000
Unvested restricted stock outstanding (in shares)	738,000	498,000
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized compensation cost related to non-vested stock options	$ 6.9
Cost is expected to be recognized	2 years
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cost is expected to be recognized	1 month 6 days
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grants under the company's equity incentive plan, vesting period	1 year
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grants under the company's equity incentive plan, vesting period	4 years
2012 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares of common stock authorized for issuance (in shares)	2,232,800
Shares of common stock issuable upon exercise of outstanding options (in shares)	555,800
Unvested restricted stock outstanding (in shares)	737,804
Shares of common stock available for future grants (in shares)	637,369

Stock-Based Employee Compensa25

Stock-Based Employee Compensation - Stock Compensation Cost (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 26, 2018	Jun. 13, 2017	Jun. 26, 2018	Jun. 13, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Stock compensation cost	$ 1,071	$ 792	$ 2,098	$ 1,327
Restaurant operating expenses
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Stock compensation cost	29	61	64	134
General and administrative costs
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Stock compensation cost	$ 1,042	$ 731	$ 2,034	$ 1,193

Stock-Based Employee Compensa26

Stock-Based Employee Compensation - Summary of Restricted Stock Activity (Details) $ / shares in Units, shares in Thousands, $ in Thousands	6 Months Ended
	Jun. 26, 2018USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Outstanding at beginning of period (in shares) | shares	498
Granted (in shares) | shares	340
Vested (in shares) | shares	(80)
Forfeited (in shares) | shares	(20)
Outstanding at end of period (in shares) | shares	738
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Outstanding at beginning of period, weighted average grant date fair value (in usd per share) | $ / shares	$ 13.90
Weighted average grant date fair value (in usd per share) | $ / shares	15.17
Vested, weighted average grant date fair value (in usd per share) | $ / shares	17.63
Forfeited, weighted average grant date fair value (in usd per share) | $ / shares	16.25
Outstanding at end of period, weighted average grant date fair value (in usd per share) | $ / shares	$ 14.02
Outstanding at end of period, aggregate intrinsic value | $	$ 9,628

Stock-Based Employee Compensa27

Stock-Based Employee Compensation - Summary of Stock Option Activity (Details) $ / shares in Units, shares in Thousands, $ in Thousands	6 Months Ended
	Jun. 26, 2018USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at beginning of period (in shares) | shares	589
Exercised (in shares) | shares	(4)
Forfeited (in shares) | shares	(29)
Outstanding at end of period (in shares) | shares	556
Options exercisable at end of period (in shares) | shares	550
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Outstanding at beginning of period, weighted average exercise price (in usd per share) | $ / shares	$ 18.53
Exercised, weighted average exercise price (in usd per share) | $ / shares	13
Forfeited, weighted average exercise price (in usd per share) | $ / shares	19.75
Outstanding at end of period, weighted average exercise price (in usd per share) | $ / shares	18.50
Options exercisable at end of period, weighted average exercise price (in usd per share) | $ / shares	$ 18.48
Outstanding at end of period, weighted average remaining contractual term	4 years 9 months 18 days
Options exercisable at end of period, weighted average remaining contractual term	4 years 9 months 18 days
Outstanding at end of period, aggregate intrinsic value | $	$ 9
Options exercisable at end of period, aggregate intrinsic value | $	$ 9

Stock-Based Employee Compensa28

Stock-Based Employee Compensation - Summary of Non-Vested Stock Options (Details) shares in Thousands	6 Months Ended
	Jun. 26, 2018$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares [Roll Forward]
Non-vested stock options at beginning of period (in shares) | shares	7
Non-vested stock options, vested (in shares) | shares	0
Non-vested stock options, forfeited (in shares) | shares	(1)
Non-vested stock options at end of period (in shares) | shares	6
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Non-vested stock options at beginning of period, weighted average grant date fair value (in usd per share) | $ / shares	$ 8.93
Non-vested stock options, vested, weighted average grant date fair value (in usd per share) | $ / shares	0
Non-vested stock options, forfeited, weighted average grant date fair value (in usd per share) | $ / shares	9.99
Non-vested stock options at end of period, weighted average grant date fair value (in usd per share) | $ / shares	$ 8.64

Long-Term Debt (Details)

Long-Term Debt (Details) - USD ($)	Oct. 20, 2017	Jun. 26, 2018	Dec. 26, 2017
Letters of Credit
Debt Instrument [Line Items]
Outstanding letters of credit		$ 1,300,000	$ 1,500,000
Second Amendment | Revolving Credit Facility
Debt Instrument [Line Items]
Revolving credit facility, credit commitment	$ 50,000,000
Percentage of commitment fee paid on unused revolving loan facility	0.25%
Revolving credit facility, amount outstanding		38,000,000	$ 21,500,000
Borrowings available		$ 10,700,000
Second Amendment | Revolving Credit Facility | LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate	1.50%
Loans By Deferred Compensation Plans
Debt Instrument [Line Items]
Interest rate on loans borrowed against deferred compensation plan		1.00%
Interest earned on deferred compensation plan assets		3.00%
Other loans payable, outstanding amount		$ 2,500,000

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 26, 2018	Jun. 13, 2017	Jun. 26, 2018	Jun. 13, 2017	Dec. 26, 2017
Income Tax Disclosure [Abstract]
Effective income tax benefit rate	49.60%	28.30%	56.00%	26.10%
Effects on change in enacted tax rate					$ (4.6)

Fair Value Measurement - Schedu

Fair Value Measurement - Schedule of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - Fair Value Measurements Level 2 - USD ($) $ in Thousands	Jun. 26, 2018	Dec. 26, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan investments (included in Other assets)	$ 14,671	$ 14,643
Deferred compensation plan liabilities (included in Other liabilities)	$ (10,568)	$ (11,326)

Segment Reporting - Schedule of

Segment Reporting - Schedule of Segment Reporting Information by Segment (Details) - USD ($) $ in Thousands	3 Months Ended					6 Months Ended
	Jun. 26, 2018		Jun. 27, 2017	Jun. 13, 2017		Jun. 26, 2018		Jun. 27, 2017	Jun. 13, 2017		Dec. 26, 2017
Segment Reporting Information [Line Items]
Revenues	$ 90,040	[1]	$ 89,600	$ 82,301	[1]	$ 179,343	[1]	$ 180,100	$ 166,191	[1]
Restaurant-level EBITDA	18,680			16,862		35,595			34,779
Capital expenditures	24,958			10,143		36,573			21,928
Property and equipment, gross	309,409			302,454		309,409			302,454		$ 280,187
Operating Segments | Double Eagle
Segment Reporting Information [Line Items]
Revenues	43,471			40,194		87,425			79,955
Restaurant-level EBITDA	11,130			10,909		22,176			21,607
Capital expenditures	18,420			2,588		28,206			7,063
Property and equipment, gross	134,631			122,925		134,631			122,925
Operating Segments | Grille
Segment Reporting Information [Line Items]
Revenues	32,247			26,487		61,639			52,834
Restaurant-level EBITDA	5,048			3,851		8,380			7,613
Capital expenditures	6,171			5,065		8,154			8,352
Property and equipment, gross	122,909			124,784		122,909			124,784
Operating Segments | Sullivan's
Segment Reporting Information [Line Items]
Revenues	14,322			15,620		30,279			33,402
Restaurant-level EBITDA	2,502			2,102		5,039			5,559
Capital expenditures	261			2,457		462			6,373
Property and equipment, gross	46,545			52,179		46,545			52,179
Corporate
Segment Reporting Information [Line Items]
Revenues	0			0		0			0
Restaurant-level EBITDA	0			0		0			0
Capital expenditures	106			33		(249)			140
Property and equipment, gross	$ 5,324			$ 2,566		$ 5,324			$ 2,566
[1]	Beginning in fiscal 2018, we changed to a fiscal quarter calendar where each quarter contains 13 weeks, other than in a 53-week year where the last quarter of the year will contain 14 weeks. Previously, the first three quarters of our fiscal year consisted of 12 weeks each and the fourth quarter consisted of 16 weeks or 17 weeks in a 53-week year. The second quarter ended June 26, 2018 contained 13 weeks, the quarter ended June 13, 2017 contained 12 weeks, the first two quarters ended June 26, 2018 contained 26 weeks and the first two quarters ended June 13, 2017 contained 24 weeks. See Note 1, Business and Basis of Presentation in the notes to our consolidated financial statements included in our quarterly report on Form 10-Q for the quarter ended June 26, 2018.

Segment Reporting - Reconciliat

Segment Reporting - Reconciliation of Operating Income to Restaurant-Level EBITDA (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 26, 2018	Jun. 13, 2017	Jun. 26, 2018		Jun. 13, 2017
Segment Reporting [Abstract]
Operating income (loss)	[1]	$ (2,537)	$ 2,933	$ (1,776)		$ 7,340
Pre-opening costs	[1]	1,403	1,619	2,549		2,008
General and administrative costs	[1]	8,502	5,765	16,834		12,076
Donations	[1]	16	0	58		0
Consulting project costs	[1]	622	597	854		2,633
Acquisition and disposition costs	[1]	4,358	0	5,015		0
Reorganization severance	[1]	0	719	113		719
Lease termination and closing costs	[1]	1,023	540	1,389		538
Depreciation and amortization	[1]	5,293	4,997	10,475		9,813
Impairment charges	[1]	0	0	84	[2]	0	[2]
Insurance settlements	[1]	0	(308)	0		(348)
Restaurant-level EBITDA		$ 18,680	$ 16,862	$ 35,595		$ 34,779
[1]	Beginning in fiscal 2018, we changed to a fiscal quarter calendar where each quarter contains 13 weeks, other than in a 53-week year where the last quarter of the year will contain 14 weeks. Previously, the first three quarters of our fiscal year consisted of 12 weeks each and the fourth quarter consisted of 16 weeks or 17 weeks in a 53-week year. The second quarter ended June 26, 2018 contained 13 weeks, the quarter ended June 13, 2017 contained 12 weeks, the first two quarters ended June 26, 2018 contained 26 weeks and the first two quarters ended June 13, 2017 contained 24 weeks. See Note 1, Business and Basis of Presentation in the notes to our consolidated financial statements included in our quarterly report on Form 10-Q for the quarter ended June 26, 2018.
[2]	Beginning in fiscal 2018, we changed to a fiscal quarter calendar where each quarter contains 13 weeks, other than in a 53-week year where the last quarter of the year will contain 14 weeks. Previously, the first three quarters of our fiscal year consisted of 12 weeks each and the fourth quarter consisted of 16 weeks or 17 weeks in a 53-week year. The second quarter ended June 26, 2018 contained 13 weeks, the quarter ended June 13, 2017 contained 12 weeks, the first two quarters ended June 26, 2018 contained 26 weeks and the first two quarters ended June 13, 2017 contained 24 weeks. See Note 1, Business and Basis of Presentation in the notes to our consolidated financial statements included in our quarterly report on Form 10-Q for the quarter ended June 26, 2018.

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Millions	Jun. 26, 2018	Dec. 26, 2017
Letters of Credit
Commitments And Contingencies [Line Items]
Outstanding letters of credit	$ 1.3	$ 1.5

Subsequent Event (Details)

Subsequent Event (Details)	Jun. 27, 2018USD ($)restaurant_chainrestaurantstate	Jun. 26, 2018restaurantstate
Subsequent Event [Line Items]
Number of restaurants owned and operated | restaurant		50
Restaurant operated in number of states | state		21
Subsequent Event | Revolving Credit Facility | Maximum
Subsequent Event [Line Items]
Commitment fee percentage	0.50%
Subsequent Event | Senior Secured Term Loan | Secured Debt
Subsequent Event [Line Items]
Aggregate principal amount, term loan | $	$ 390,000,000
Subsequent Event | Senior Secured Revolving Commitments | Revolving Credit Facility
Subsequent Event [Line Items]
Aggregate principal amount, revolving credit facility | $	$ 50,000,000
Subsequent Event | Credit Facilities | Revolving Credit Facility | Minimum
Subsequent Event [Line Items]
Commitment fee percentage	0.35%
Subsequent Event | Credit Facilities | Revolving Credit Facility | LIBOR | Minimum
Subsequent Event [Line Items]
Interest rate	2.50%
Subsequent Event | Credit Facilities | Revolving Credit Facility | LIBOR | Maximum
Subsequent Event [Line Items]
Interest rate	3.50%
Subsequent Event | Credit Facilities | Revolving Credit Facility | Base Rate | Minimum
Subsequent Event [Line Items]
Interest rate	1.50%
Subsequent Event | Credit Facilities | Revolving Credit Facility | Base Rate | Maximum
Subsequent Event [Line Items]
Interest rate	2.50%
Subsequent Event | Credit Facilities | Secured Debt
Subsequent Event [Line Items]
Percent of the principal amount required to be paid annually	1.00%
Subsequent Event | Credit Facilities | Secured Debt | LIBOR
Subsequent Event [Line Items]
Interest rate	4.75%
Subsequent Event | Credit Facilities | Secured Debt | Base Rate
Subsequent Event [Line Items]
Interest rate	3.75%
Subsequent Event | Barteca Holdings LLC
Subsequent Event [Line Items]
Business acquisition, purchase price | $	$ 325,000,000
Number of restaurant chains acquired | restaurant_chain	2
Number of restaurants owned and operated | restaurant	33
Restaurant operated in number of states | state	12
Subsequent Event | Barteca Holdings LLC | Barcelona Wine Bar
Subsequent Event [Line Items]
Number of restaurants owned and operated | restaurant	15
Restaurant operated in number of states | state	7