ARC 10-K/A 14 Nov 17 2016 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Jun. 22, 2017	Jun. 30, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	ARC Group, Inc.
Entity Central Index Key	1,452,872
Trading Symbol	arck
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Well-Known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding		6,883,001
Entity Public Float			$ 2,072,179
Document Type	10-K/A
Document Period End Date	Dec. 31, 2016
Amendment Flag	false
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)		Dec. 31, 2016		Dec. 31, 2015
Assets
Cash and cash equivalents		$ 50,923	[1]	$ 6,775
Accounts receivable, net		67,395	[1]	11,724
Accounts receivable, net - related party		14,568	[1]	65,083
Inventory	[1]	45,250
Notes receivable, net	[1]	63,742
Notes receivable, net - related party				121,638
Interest receivable, net	[1]	838
Interest receivable, net - related party				11,380
Other current assets	[1]	1,806
Total current assets		244,522	[1]	216,600
Notes receivable, net of current portion		29,379	[1]	6,404
Property and equipment, net	[1]	80,948
Equity investment in Paradise on Wings				570,828
Other assets				1,806
Total assets		354,849	[1]	795,638
Liabilities and stockholders' deficit
Accounts payable and accrued expenses		735,331	[1]	504,037
Accounts payable and accrued expenses - related party		98,434	[1]	26,337
Accrued interest		2,594	[1]	2,173
Settlement agreements payable		253,724	[1]	452,421
Accrued legal settlement		148,105	[1]	194,181
Notes payable - in default		7,000	[1]	7,000
Notes payable - related party	[1]	232,572
Contingent consideration	[1]	20,897
Other current liabilities		5,096	[1]	5,568
Total current liabilities		1,503,753	[1]	1,191,717
Total liabilities		1,503,753	[1]	1,191,717
Stockholders' equity deficit:
Class A common stock - $0.01 par value: 100,000,000 shares authorized, 6,647,464 and 6,521,035 shares issued and outstanding at December 31, 2016 and December 31, 2015, respectively		66,475	[1]	65,211
Additional paid-in capital		3,747,953	[1]	3,638,466
Stock subscriptions payable		150,000	[1]	199,863
Accumulated deficit		(5,113,332)	[1]	(4,299,619)
Total stockholders' deficit		(1,148,904)	[1]	(396,079)
Total liabilities and stockholders' deficit		$ 354,849	[1]	$ 795,638
[1]	Restated

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2016		Dec. 31, 2015
Statement Of Financial Position [Abstract]
Class A common stock, par value (in dollars per share)	$ 0.01		$ 0.01
Class A common stock, shares authorized	100,000,000		100,000,000
Class A common stock, shares issued	6,647,464		6,521,035
Class A common stock, shares outstanding	6,647,464	[1]	6,521,035
[1]	Restated

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)		12 Months Ended
		Dec. 31, 2016		Dec. 31, 2015
Revenue:
Restaurant sales	[1]	$ 130,861
Franchise and other revenue		630,791	[1]	$ 499,231
Franchise and other revenue - related party		513,796	[1]	467,700
Total net revenue		1,275,448	[1]	966,931
Operating expenses:
Food, beverage and packaging	[1]	28,082
Professional fees		169,190	[1]	160,178
Employee compensation expense		534,751	[1]	585,128
General and administrative expenses		1,008,507	[1]	175,179
Loss on impairment of investment	[1]	348,143
Total operating expenses		2,088,673	[1]	920,485
Income / (loss) from operations		(813,225)	[1]	46,446
Other expense:
Interest expense		(37,703)	[1]	(16,452)
Interest income	[1]	896
Interest income - related party				6,316
Loss from investment in Paradise on Wings		(222,685)	[1]	(247,717)
Gain / (loss) on settlement of litigation		82,642	[1]	(221,323)
Gain on settlement of liabilities	[1]	175,449
Other income	[1]	913
Total other expense		(488)	[1]	(479,176)
Net loss		$ (813,713)	[1]	$ (432,730)
Net loss per share - basic and fully diluted (in dollars per share)		$ (0.12)	[1]	$ (0.07)
Weighted average number of shares outstanding - basic and fully diluted (in shares)		6,608,225	[1]	6,500,294
[1]	Restated

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Deficit - USD ($)		Common Stock		Additional Paid-in Capital		Stock Subscriptions Receivable	Stock Subscriptions Payable		Accumulated Deficit		Total
Balance at Dec. 28, 2014		$ 63,625		$ 3,564,309		$ (170,000)	$ 289,452		$ (3,866,889)		$ (119,503)
Balance (in shares) at Dec. 28, 2014		6,362,464
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock issued for services		$ 1,015		57,586			411				59,012
Common stock issued for services (in shares)		101,429
Common stock issued for settlement of litigation		$ 571		16,571			(90,000)				(72,858)
Common stock issued for settlement of litigation (in shares)		57,142
Common stock issued for note receivable - related party						170,000					170,000
Net loss									(432,730)		(432,730)
Balance at Dec. 31, 2015		$ 65,211		3,638,466			199,863		(4,299,619)		$ (396,079)
Balance (in shares) at Dec. 31, 2015		6,521,035									6,521,035
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock issued for services		$ 914		90,286			(49,863)				$ 41,337
Common stock issued for services (in shares)		91,429
Common stock issued for settlement of liabilities		$ 350		19,201							19,551
Common stock issued for settlement of liabilities (in shares)		35,000
Net loss									(813,713)		(813,713)	[1]
Balance at Dec. 31, 2016		$ 66,475	[1]	$ 3,747,953	[1]		$ 150,000	[1]	$ (5,113,332)	[1]	$ (1,148,904)	[1]
Balance (in shares) at Dec. 31, 2016	[1]	6,647,464									6,647,464
[1]	Restated

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)		12 Months Ended
		Dec. 31, 2016		Dec. 31, 2015
Cash flows from operating activities
Net loss		$ (813,713)	[1]	$ (432,730)
Adjustments to reconcile net loss to net cash used by operating activities:
Depreciation expense	[1]	507
Stock-based compensation expense		41,337	[1]	59,012
Gain / (loss) on settlement of litigation		(82,642)	[1]	221,323
Gain on settlement of liabilities	[1]	(175,449)
Loss on investment in Paradise on Wings		222,685	[1]	247,717
Loss on impairment of investment	[1]	348,143
Seediv compensation expense	[1]	251,309
Changes in operating assets and liabilities:
Accounts receivable		(55,671)	[1]	(11,724)
Accounts receivable - related party		50,515	[1]	(22,051)
Inventory	[1]	(4,676)
Notes receivable	[1]	(86,717)
Interest receivable	[1]	(838)
Interest receivable - related party		11,380	[1]	(6,316)
Other assets		6,538	[1]	(706)
Accounts payable and accrued liabilities		103,390	[1]	(1,183)
Accrued liabilities - related party		72,097	[1]	8,439
Advertising fund liabilities				(31,474)
Settlement agreements payable		15,052	[1]	(88,635)
Other liabilities		(51)	[1]	975
Net cash used by operating activities		(96,804)	[1]	(57,353)
Cash flows from investing activities
Issuance of notes receivable - related party		(419,849)	[1]	(297,918)
Repayments of notes receivable				4,586
Repayments of notes receivable - related party		541,487	[1]	194,880
Purchases of fixed assets	[1]	(1,213)
Acquisition of Seediv	[1]	4,424
Net cash provided / (used) by investing activities		124,849	[1]	(98,452)
Cash flows from financing activities
Proceeds from issuance of notes payable - related party		840,353	[1]	1,987,953
Repayments of notes payable				(4,000)
Repayments of notes payable - related party		(824,250)	[1]	(1,991,373)
Proceeds from stock subscriptions receivable - related party				170,000
Net cash provided by financing activities		16,103	[1]	162,580
Net decrease in cash and cash equivalents		44,148	[1]	6,775
Cash and cash equivalents, beginning of period		6,775
Cash and cash equivalents, end of period		50,923	[1]	6,775
Supplemental disclosure of cash flow information
Cash paid for interest		0	[1]	0
Cash paid for income taxes		0	[1]	0
Schedule of non-cash financing activities
Stock issued for stock subscriptions payable				49,452
Stock issued for settlement of litigation		$ 19,551	[1]	$ 90,000
[1]	Restated

Description of Business

Description of Business	12 Months Ended
	Dec. 31, 2016
Description Of Business [Abstract]
Description of Business	Note 1. Description of Business ARC Group, Inc., a Nevada corporation , was incorporated in April 2000. Dick’s Wings ® Dick’s Wings & Grill ® . On December 19, 2016, the Company acquired all of the issued and outstanding membership interests of Seediv, LLC, a Louisiana limited liability company (“Seediv”), for $600,000 and an earn-out payment. Seediv is the owner and operator of the Dick’s Wings & Grill restaurant located at 100 Marketside Avenue, Suite 301, in the Nocatee development in Ponte Vedra, Florida 32081 (the “Nocatee Restaurant”) and the Dick’s Wings & Grill restaurant located at 6055 Youngerman Circle in Argyle Village in Jacksonville, Florida 32244 (the “Youngerman Circle Restaurant”; together with the Nocatee Restaurant, the “Nocatee and Youngerman Restaurants”). A description of the Company’s acquisition of Seediv is set forth herein under Note 5 – Acquisition of Seediv At December 31, 2016, the Company had 23 restaurants and two concession stands. Of the 23 restaurants, 18 were located in Florida and five were located in Georgia. The Company’s concession stands are also located in Florida. Two of the Company’s restaurants are owned by the Company, and the remaining 21 restaurants are owned and operated by franchisees. The operation of the Company’s concession stands at EverBank Field has been assigned to a third-party operator. The Company establishes franchised restaurants by entering into franchise agreements with qualified parties. It

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Significant Accounting Policies	Note 2. Significant Accounting Policies This summary of significant accounting policies is provided to assist the reader in understanding the Company’s financial statements. The financial statements and notes thereto are representations of the Company’s management. The Company’s management is responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America (“GAAP”) and have been consistently applied in the preparation of the financial statements. Restatement The Company has restated its previously issued consolidated balance sheet at December 31, 2016 and consolidated statements of operations, consolidated statement of equity and consolidated statements of cash flows for the year ended December 31, 2016, along with certain related notes. The impact of the restatement is more specifically described herein under Note 17. Restatement of Previously Issued Consolidated Financial Statements Basis of Presentation The Company’s financial statements have been prepared using GAAP applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. All intercompany accounts and transactions were eliminated in consolidation. Going Concern As shown in the accompanying financial statements, the Company incurred net losses of $813,713 (as restated) and $432,730 for the years ended December 31, 2016 and 2015, respectively, and experienced negative cash flows from operations for each of those years. The Company also had an accumulated deficit of $5,113,332 (as restated) and a working capital deficit of $1,259,231 at December 31, 2016. Those facts create an uncertainty about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon its successfully executing its plans to generate positive cash flows during its 2017 fiscal year. The Company’s financial statements do not include any adjustments that might be necessary if it were unable to continue as a going concern. Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates. Reclassifications Certain amounts in the Company’s financial statements for the 2015 fiscal year have been reclassified to conform to the 2016 fiscal year presentation. These reclassifications did not result in any change to the previously reported total assets, net loss or stockholders’ deficit. Segment Disclosure The Company has a single brand, all of the restaurants of which operate in the full-service casual dining industry in the United States. Pursuant to the standards of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 280, Segment Reporting Franchise Operations The Company enters into franchise agreements with each of its franchisees to build and operate restaurants using the Dicks Wings brand within a defined geographic area. The agreements have a 10-year term and can be renewed for one additional 10-year term. The Company provides the use of its Dick’s Wings trademarks and Dick’s Wings system, which includes uniform operating procedures, standards for consistency and quality of products, technical knowledge, and procedures for accounting, inventory control and management, in return for the . Franchisees are required to operate their restaurants in compliance with their franchise agreements, which includes adherence to operating and quality control procedures established by the Company. The Company is not required to provide loans, leases, or guarantees to franchisees or the franchisees’ employees and vendors. If a franchisee becomes financially distressed, the Company is not required to provide financial assistance. If financial distress leads to insolvency of the franchisee or the filing of a petition by or against the franchisee under bankruptcy laws, the Company has the right, but not the obligation, to acquire the franchise at fair value as determined by an independent appraiser selected by the Company. Franchisees generally remit royalty payments weekly for the prior week’s sales. Franchise and area development fees are paid upon the signing of the related franchise agreements. Cash Equivalents The Company considers all highly liquid investments with an original maturity of 90 days or less on the date of purchase to be cash equivalents in accordance with ASC Topic 305, Cash and Cash Equivalents Accounts Receivable Accounts receivable are recorded in accordance with ASC Topic 310, Receivables of contractually-determined receivables primarily for Accounts receivable, net of the allowance for doubtful accounts, represents the estimated net realizable value of the Company’s accounts receivable. Provisions for doubtful accounts are recorded based on historical collection experience, the age of the receivables and current economic conditions. The accounts receivable balance at December 31, 2016 was comprised primarily of credit card sales by Company-owned restaurants and unpaid royalties due from one of the Company’s franchisees that was behind in its payments, all of which the Company collected in full in early 2017. Accordingly, the allowance for doubtful accounts was zero at December 31, 2016. The accounts receivable balance at December 31, 2015 was comprised primarily of unpaid royalties, franchisee fees and licensing fees due from one of the Company’s franchisees that was behind in its payments, all of which the Company collected in full during the year ended December 31, 2016. Accordingly, the allowance for doubtful accounts was zero at December 31, 2015. Inventory Inventory consists primarily of food and beverage products and is accounted for at the lower of cost or market using the first in, first out method of inventory valuation in accordance with ASC Topic 330, Inventory Property and Equipment Property and equipment is recorded at cost, less accumulated depreciation and amortization, in accordance with ASC Topic 360, Property, Plant and Equipment Leasehold improvements, which include the cost of improvements funded by landlord incentives or allowances, are amortized using the straight-line method over the lesser of the term of the lease, with consideration of renewal options if renewals are reasonably assured because failure to renew would result in an economic penalty, or the estimated useful lives of the assets. Furniture and equipment are depreciated using the straight-line method over the estimated useful lives of the assets. The Company reviews property and equipment for impairment at least quarterly and whenever events or changes in circumstances indicate that the carrying amount of assets may not be recoverable in accordance with ASC 360. Recoverability is measured by comparison of the carrying amount of the assets to the future undiscounted net cash flows that the assets are expected to generate. If the assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Long-Lived Assets The Company reviews long-lived assets for impairment at least quarterly or whenever events or changes in circumstances indicate that the carrying amount of assets may not be recoverable in accordance with ASC 360. Assets are reviewed at the lowest level for which cash flows can be identified, which is at the individual restaurant level. The Company evaluates the recoverability of a restaurant’s long-lived assets, including buildings, intangibles, leasehold improvements, furniture, fixtures, and equipment over the remaining life of the primary asset in the asset group, after considering the potential impact of planned operational improvements, marketing programs, and anticipated changes in the trade area. In determining future cash flows, significant estimates are made by management with respect to future operating results for each restaurant over the remaining life of the primary asset in the asset group. If assets are determined to be impaired, the impairment charge is measured by calculating the amount by which the asset carrying amount exceeds its fair value based on the Company’s estimate of discounted future cash flows. The Company accounts for exit or disposal activities, including restaurant closures, in accordance with ASC Topic 420, Exit or Disposal Cost Obligations Financial Instruments The Company accounts for its financial instruments in accordance with ASC Topic 825, Financial Instruments Fair Value Measurements Fair value is the price that would be received to sell an asset or paid to transfer a liability in the Company’s principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. In accordance with ASC Topic 820, Fair Value Measurements and Disclosures The levels of fair value hierarchy are: Level 1: Quoted prices in active markets for identical assets and liabilities at the measurement date; Level 2: Observable inputs other than quoted prices included in Level 1, such as: (i) quoted prices for similar assets and liabilities in active markets, (ii) quoted prices for identical or similar assets and liabilities in markets that are not active, and (iii) other inputs that are observable or can be corroborated by observable market data; and Level 3: Unobservable inputs for which there is little or no market data available. A financial instrument’s level within the fair value hierarchy is based upon the lowest level of any input that is significant to the fair value measurement. However, the determination of what constitutes “observable” requires significant judgment by the Company. The Company considers observable data to be market data that is readily available, regularly distributed or updated, reliable and verifiable, not proprietary, and provided by independent sources that are actively involved in the relevant market. In contrast, the Company considers unobservable data to be data that reflects the Company’s assumptions of what market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. Investment in Paradise on Wings On January 20, 2014, the Company purchased a 50% ownership interest in Paradise on Wings Franchise Group, LLC, a Utah limited liability company that is the franchisor of the Wing Nutz ® Note 4. Investment in Paradise on Wings The Company accounted for its investment in Paradise on Wings under the equity method of accounting in accordance with ASC Topic 323 Investments – Equity Method and Joint Ventures The Company reviews its investment in Paradise on Wings for impairment whenever events or changes in circumstances indicate that the carrying amount of assets may not be recoverable in accordance with ASC 323. The standard for determining whether an impairment must be recorded under ASC 323 is whether an “other-than-temporary” decline in value of the investment has occurred. The evaluation and measurement of impairments under ASC 323 involves Acquisition of Seediv On December 19, 2016, the Company acquired all of the issued and outstanding membership interests of Seediv. A description of the Company’s acquisition of Seediv is set forth herein under Note 5. Acquisition of Seediv. The Company determined that the acquisition of Seediv constituted a business combination as defined by ASC Topic 805, Business Combinations Note 5. Acquisition of Seediv Fair Value Measurements and Disclosures General Advertising Fund The Company has established a general advertising fund that it uses to pay for advertising costs, sales promotions, market research and other support functions intended to maximize general public recognition and acceptance of the Dick’s Wings brand. Company-owned and franchised restaurants are required to contribute at least 1%, but not more than 2%, of their gross revenue to the Company’s general advertising fund. Contributions made by franchisees to the general advertising fund and marketing and advertising expenses paid by the general advertising fund are not recognized as revenues and expenses. They instead constitute agency transactions. These contributions are recorded as a liability against which specific costs are charged. Revenue Recognition The Company’s revenue consists primarily of proceeds from the sale of food and beverage products at its Company-owned restaurants, and royalty payments, franchise fees and area development fees that it receives from its franchisees. The Company recognizes revenue when persuasive evidence of an arrangement exists, delivery or performance has occurred, the sales price is fixed and determinable, and collectability is reasonably assured in accordance with ASC Topic 605, Revenue Recognition The Company records revenue from the sale of food and beverages as products are sold. Royalties are accrued as earned and are calculated each period based on restaurant sales. Franchise fees from individual franchise sales is recognized upon the opening of the franchised restaurant when all material obligations and initial services to be provided by the Company have been performed. Area development fees are dependent upon the number of restaurants in the territory, as are the Company’s obligations under the area development agreement. Consequently, as obligations are met, area development fees are recognized proportionally with expenses incurred with the opening of each new restaurant and any royalty-free periods. The Company records gift cards under a Dick’s Wings system-wide program. Gift cards sold are recorded as a gift card liability. When redeemed, the gift card liability account is offset by recording the transaction as revenue. Breakage income represents the value associated with the portion of gift cards sold that will most likely never be redeemed. Based on the Company’s historical gift card redemption patterns and the fact that the Company’s gift cards have no expiration dates or dormancy fees, the Company can reasonably estimate the amount of gift card balances for which redemption is remote and record breakage income based on this estimate. The Company updates its estimate of the breakage rate periodically and, if necessary, adjusts the gift card liability balance accordingly. The Company had gift card liability of $5,096 and $3,396 at December 31, 2016 and 2015, respectively. These amounts were included in other current liabilities in the Company’s Consolidated Balance Sheet. Payments Received From Vendors Vendor allowances include allowances and other funds that the Company receives from vendors. Certain of these funds are determined based on various quantitative contract terms. The Company also receives vendor allowances from certain manufacturers and distributors calculated based upon purchases made by franchisees. Vendor allowances reduction in costs. The Company generally receives payment from vendors approximately 30 days from the end of a month for that month’s purchases. The Company received vendor allowances of $78,023 and $33,325 during the years ended December 31, 2016 and 2015, respectively. Stock-Based Compensation The Company accounts for employee stock-based compensation in accordance with the fair value recognition provisions of ASC Topic 718, Compensation – Stock Compensation The Company accounts for non-employee stock-based compensation in accordance with ASC 718 and ASC Topic 505, Equity The Company uses the Black-Scholes pricing model to determine the fair value of the stock-based compensation that it grants to employees and non-employees. The Black-Scholes pricing model takes into consideration such factors as the estimated term of the securities, the conversion or exercise price of the securities, the volatility of the price of the Company’s common stock, interest rates, and the probability that the securities will be converted or exercised to determine the fair value of the securities. The selection of these criteria requires management’s judgment and may impact the Company’s net income or loss. The computation of volatility is intended to produce a volatility value that is representative of the Company’s expectations about the future volatility of the price of its common stock over an expected term. The Company used its share price history to determine volatility and cannot predict what the price of its shares of common stock will be in the future. As a result, the volatility value that the Company calculated may differ from the actual volatility of the price of its shares of common stock in the future. The Company recognized stock compensation expense of $41,337 (as restated) and $59,012 during the years ended December 31, 2016 and 2015, respectively. Operating Leases Rent expense for leases that contain scheduled rent increases is recognized on a straight-line basis over the lease term, including cancelable option periods where failure to exercise such options would result in an economic penalty such that the renewal appears reasonably assured. The straight-line rent calculation and rent expense includes the rent holiday period, which is the period of time between taking control of a leased site and the rent commencement date. The amount by which straight-line rent exceeds actual lease payment requirements in the early years of the lease is accrued as deferred rent liability and reduced in later years when the actual cash payment requirements exceed the straight-line expense. Contingent rents are generally amounts due as a result of sales in excess of amounts stipulated in certain restaurant leases and are included in rent expense as they are incurred. Landlord contributions are recorded when received as a deferred rent liability and amortized as a reduction of rent expense on a straight-line basis over the lease term. Marketing and Advertising Contributions to the national advertising fund related to Company-owned restaurants are expensed as contributed and local advertising costs for Company-owned restaurants are expensed as incurred. Start-Up Costs Start-up costs consists of costs associated with the opening of new Company-owned restaurants and varies based on the number of new locations opening and under construction. These costs are expensed as incurred in accordance with ASC Topic 720, Other Expenses Sales Taxes Sales taxes collected from customers are excluded from revenue. Sales taxes payable are included in accrued expenses until the taxes are remitted to the appropriate taxing authorities in accordance with ASC 450, Contingencies Income Taxes The Company uses the liability method of accounting for income taxes in accordance with ASC Topic 740, Income Taxes Net deferred tax assets were comprised of the following at December 31, 2016 and 2015, respectively: December 31, December 31, 2016 2015 Deferred tax assets: Net operating loss carryforwards $ 965,216 $ 908,297 Deferred tax liabilities — — Valuation allowance (965,216 ) (908,297 ) Net deferred tax asset $ — $ — The Company had net operating loss carry-forwards of approximately $2,533,376 and $2,383,982 at December 31, 2016 and 2015, respectively, that may be offset against future taxable income. No tax benefit has been reported in the financial statements for the Company’s 2016 and 2015 fiscal years because the potential tax benefit is offset by a valuation allowance of the same amount. The Company had no uncertain tax positions at December 31, 2016 and 2015. Utilization of net operating loss carryforwards may be subject to a substantial annual limitation due to ownership change limitations contained in the Internal Revenue Code of 1986, as amended, as well as similar state and foreign provisions. These ownership changes may limit the amount of net operating loss carryforwards that can be utilized annually to offset future taxable income and tax, respectively. On November 2, 2012, William D. Leopold purchased 2,218,572 shares of the Company’s common stock, which represented approximately 41.2% of the outstanding shares of the Company’s common stock on that date, from Michael Rosenberger, who was then serving as the Company’s Chief Executive Officer, Chief Financial Officer, Secretary and sole member of the Company’s board of directors. This transaction could be deemed to have resulted in a change in ownership of the Company. Recent Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-09, Revenue With Contracts From Customers In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40): Disclosure of Uncertainties About an Entity’s Ability to Continue as a Going Concern In February 2015, the FASB issued ASU 2015-02, Consolidation: Amendments to the Consolidation Analysis In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory In February 2016, the FASB issued ASU 2016-02, Leases on its financial statements. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows: Classification of Certain Cash Receipts and Payments The Company reviewed all other significant newly-issued accounting pronouncements and concluded that they either are not applicable to the Company’s operations or that no material effect is expected on the Company’s financial statements as a result of future adoption.

Net Loss Per Share

Net Loss Per Share	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Net Loss Per Share	Note 3. Net Loss Per Share The Company calculates basic and diluted net loss per share in accordance with ASC Topic 260, Earnings per Share All of the shares of common stock underlying exercisable or convertible securities that were outstanding at December 31, 2016 and 2015 were excluded from the computation of diluted net loss per share for the years ended December 31, 2016 and 2015 because they were anti-dilutive. As a result, basic net loss per share was equal to diluted net loss per share for the years ended December 31, 2016 and 2015 .

Investment in Paradise on Wings

Investment in Paradise on Wings	12 Months Ended
	Dec. 31, 2016
Equity Method Investments and Joint Ventures [Abstract]
Investment in Paradise on Wings	Note 4. Investment in Paradise on Wings On January 20, 2014, the Company entered into a contribution agreement with Paradise on Wings. In connection with the execution of the contribution agreement, on January 20, 2014, the Company and the incumbent members of Paradise on Wings entered into an amended and restated operating agreement of Paradise on Wings to reflect the terms of the contribution agreement. The transactions contemplated by the contribution agreement and operating agreement were completed on January 20, 2014. Under the terms of the contribution agreement, the Company (sometimes referred to herein as the “Class B Member”) acquired 117.65 Class B membership interests in Paradise on Wings, representing all of the outstanding Class B membership interests and a 50% ownership interest in Paradise on Wings (the “Class B Membership Interests”). The incumbent members of Paradise on Wings (the “Class A Members”) converted their existing membership interests into a total of 117.65 Class A membership interests in Paradise on Wings, representing all of the outstanding Class A membership interests and a 50% ownership interest in Paradise on Wings (the “Class A Membership Interests”). The Company agreed to pay $400,000 in cash, of which $350,000 was paid prior to closing and $50,000 was due upon closing, and $400,000 in shares of the Company’s common stock to Paradise on Wings in consideration for the Class B Membership Interests (the “Capital Contribution”). The shares of common stock (the “ARC Shares”) were valued based upon the opening bid price of the common stock on the OTCmarkets.com on the morning of the closing date, which was $1.70 per share. Accordingly, the Company issued 235,295 shares of common stock to Paradise on Wings on the closing date. Under the operating agreement, the power to manage the business and affairs of Paradise on Wings has been vested in the managers of Paradise on Wings. The Class A Members may appoint up to two managers, which manager(s) have a total of 50% of the vote of all managers. The Company, as the owner of all of the Class B Membership Interests, may appoint one manager who has a total of 50% of the vote of all managers. Notwithstanding the foregoing, the Contributed Capital may not be used to pay salaries or bonuses to any of the Class A Members or Class B Members, and the vote of 60% of the total outstanding Class A Membership Interests and Class B Membership Interests is required in the event Paradise on Wings wishes to use the Contributed Capital for any permitted purpose. The Class A Membership Interests are identical to the Class B Membership Interests in all respects except that the Class A Membership Interests have a preferred right to distributions from Paradise on Wings with respect to the ARC Shares. The Class A Members, through their ownership of the Class A Membership Interests, are entitled to receive a total of 50% of all items of income, gain, losses, deductions and expenses (including 100% of any such items associated with the ARC Shares), and the Company, through its ownership of the Class B Membership Interests, is entitled to receive 50% of all items of income, gain, losses, deductions and expenses (with the exception of any such items associated with the ARC Shares). The Company accounts for its 50% ownership interest in Paradise on Wings using the equity method of accounting because the Company has the ability to exert significant influence, but not control, over the operating and financial policies of Paradise on Wings. The investment was initially recorded and subsequently adjusted for the Company’s share of the net income and loss, and cash contributions and distributions, to or from Paradise on Wings. The Company reported its income from Paradise on Wings as income from investment in Paradise on Wings in its statements of operations, and reported its investment in Paradise on Wings as equity investment in Paradise on Wings in its balance sheets. Set forth below is a summary of the unaudited income statement of Paradise on Wings for the years ended December 31, 2016 and 2015 provided to the Company by Paradise on Wings. Statement of Operations Year Year Revenue $ 384,653 $ 348,781 Operating expenses (830,023 ) (585,384 ) Loss from operations (445,370 ) (236,603 ) Other expense — (258,832 ) Net loss $ (445,370 ) $ (495,435 ) Company’s share of net loss $ (222,685 ) $ (247,717 ) Set forth below is a summary of the unaudited balance sheet of Paradise on Wings at December 31, 2016 and 2015 provided to the Company by Paradise on Wings. Balance Sheet December 31, December 31, Current assets $ 3,549 $ 62,460 Equity investment 141,168 141,168 Total assets $ 144,717 $ 203,628 Total liabilities $ 110,596 $ 101,023 Equity 34,121 102,605 Total liabilities and equity $ 144,717 $ 203,628 The Company performed a review of its investment in Paradise on Wings at the end of the year ended December 31, 2016 and determined, for the reasons more fully described in Note 8. Fair Value Measurements

Acquisition of Seediv

Acquisition of Seediv	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Acquisition of Seediv	Note 5. Acquisition of Seediv On December 19, 2016, the Company entered into a membership interest purchase agreement with Seenu G. Kasturi pursuant to which the Company agreed to acquire all of the issued and outstanding membership interests of Seediv from Mr. Kasturi. Seediv is the owner and operator of the Nocatee and Youngerman Restaurants The Company agreed to pay Mr. Kasturi $600,000 for the membership interests on the closing date, consisting of: (a) a cash payment of $13,665, (b) the cancellation and termination of accounts receivable originally owed to the Company by DWG Acquisitions, LLC, a Louisiana limited liability company (“DWG Acquisitions”), and subsequently transferred to Seediv, in the amount of $259,123, and (c) the cancellation and termination of debt originally owed to the Company by Raceland QSR, LLC, a Louisiana limited liability company (“Raceland QSR”), and subsequently transferred to Seediv, in the amount of $327,212. The Company also agreed to pay Mr. Kasturi an earn-out payment (the “Earn-Out Payment”) calculated as follows: (x) the amount equal to: (i) 5.5, multiplied by the sum of plus less provided, however At any time on or prior to April 16, 2018, Mr. Kasturi may elect to receive all or part of the Earn-Out Payment in the form of shares of the Company’s common stock; provided, however, OTCQB m As of December 19, 2016, Mr. Kasturi owned approximately 14.8% of the Company’s issued and outstanding shares of Common Stock and all of the . In addition, as of December 19, 2016, he served as the President, Treasurer and Secretary, and as the sole member of the board of directors, of Blue Victory Holdings, Inc., a Nevada corporation (“Blue Victory”), and owned 90% of the equity interests in Blue Victory. Blue Victory loaned the Company during the years ended December 31, 2016 and 2015, respectively. As of December 19, 2016, Mr. Kasturi As of December 19, 2016, Fred D. Alexander served as a member of the Company’s board of directors and as an executive officer of Blue Victory. The acquisition was accounted for as a business combination. Based upon its analysis of the above facts, the Company determined that the acquisition of Seediv was a related-party transaction. Accordingly, the assets acquired and liabilities assumed were recorded based on their cost basis at the time of the acquisition and the excess of the purchase price over the aggregate cost basis of the net assets acquired was allocated to Seediv compensation expense. The assets acquired and liabilities assumed were comprised of the following: Cash and cash equivalents $ 18,089 Inventory 40,574 Other current assets 6,538 Leasehold improvements, net 46,541 Furniture and equipment, net 33,701 Total assets acquired 145,443 Accounts payable – related party (1,026 ) Accrued expenses (126,878 ) Notes payable – related party (234,286 ) Total liabilities assumed (362,190 ) Seediv compensation expense 251,309 Net consideration paid $ 34,562 In connection with the acquisition of Seediv, the Company recorded $20,897 of contingent consideration as the estimated initial fair value of the Earnout Payment. A description of the manner by which the Earnout Payment was valued is set forth herein under Note 8. Fair Value Measurements The following table summarizes certain unaudited pro forma financial information as if the acquisition of Seediv had occurred on January 1, 2015: Year Year Revenue $ 4,643,904 $ 4,316,518 Loss from continuing operations (845,508 ) (107,918 ) Net loss (1,467,086 ) (587,094 ) Net loss per share – basic and fully diluted $ (0.22 ) $ (0.09 ) The results of operations for Seediv were included in the Company's results of operations beginning December 19, 2016. The actual amounts of revenue and net income for Seediv that are included in the Company’s Consolidated Statements of Operations for the period of December 19, 2016 to December 31, 2016 were $130,861 and $13,210, respectively. Acquisition-related costs were $50,000 during the year ended December 31, 2016 and are included in general and administrative expense in the Company’s Consolidated Statement of Operations. These non-recurring costs have been eliminated from the unaudited pro forma net income from continuing operations for the year ended December 31, 2016. The unaudited pro forma financial information has been presented for informational purposes only and is not necessarily indicative of the actual results that would have occurred had the acquisition been consummated on January 1, 2015 or of the future results of the combined entities

Inventory

Inventory	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Inventory	Note 6. Inventory Inventory was comprised of the following at : December 31, December 31, Food $ 25,942 $ -0- Beverages 19,308 -0- Total $ 45,250 $ -0-

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	Note 7. Property and Equipment, Net Property and equipment were comprised of the following at December 31, 2016 and 2015, respectively: December 31, December 31, Leasehold improvements $ 62,125 $ -0- Furniture, fixtures and equipment 50,140 -0- Subtotal 112,265 -0- Less: accumulated depreciation (31,317 ) -0- Total $ 80,948 $ -0- Depreciation expense was $507 during the year ended December 31, 2016. The Company did not incur any depreciation expense during the year ended December 31, 2015.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 8. Fair Value Measurements On January 20, 2014, the Company purchased a 50% ownership interest in Paradise on Wings. On December 19, 2016, the Company acquired all of the issued and outstanding membership interests of Seediv. A description of the investment in Paradise on Wings and the acquisition of Seediv is set forth herein under Note 4. Investment in Paradise on Wings Note 5. Acquisition of Seediv The Company performed a review of its investment in Paradise on Wings at the end of the year ended December 31, 2016 to determine whether an impairment must be recorded. As described more fully in Note 4. Investment in Paradise on Wings Note 2. Significant Account Policies – Investment in Paradise on Wings In connection with the acquisition of Seediv, the Company agreed to pay contingent consideration in the form of an earn-out payment. The Company determined that the fair value of the liability for the contingent consideration was estimated to be $20,897 at the acquisition date. The fair value of this liability did not change from the initial valuation calculated on the acquisition date. The Company determined the fair value of the contingent consideration based on a probability-weighted approach derived from earn-out criteria estimates and a probability assessment with respect to the likelihood of achieving the earn-out criteria. The measurement was based upon significant inputs not observable in the market, including internal projections and an analysis of the target markets. The resultant probability-weighted contingent consideration was discounted using a discount rate based upon the weighted-average cost of capital. At each reporting date, the Company revalues the contingent consideration to the reporting date fair value and records increases and decreases in the fair value as income or expense under general and administrative expenses in the Company’s Consolidated Statements of Operations. Increases or decreases in the fair value of the contingent consideration may result from, among other things, changes in discount periods and rates, changes in the timing and amount of earn-out criteria, and changes in probability assumptions with respect to the likelihood of achieving the various earn-out criteria. The following table presents the Company’s equity investment in Paradise on Wings and contingent consideration recorded by the Company in connection with the acquisition of Seediv within the fair value hierarchy utilized to measure fair value on a recurring basis at December 31, 2016 and 2015, respectively: Level 1 Level 2 Level 3 Equity investment in Paradise on Wings: December 31, 2016 $ -0- $ -0- $ -0- December 31, 2015 $ -0- $ 570,828 $ -0- Contingent consideration: December 31, 2016 $ -0- $ -0- $ 20,897 December 31, 2015 $ -0- $ -0- $ -0- The fair value measurement of the equity investment in Paradise on Wings represented a Level 2 fair value measurement because it was based on quoted prices for identical or similar assets and liabilities in markets that are not active and other inputs that are observable or can be corroborated by observable market data. The fair value measurement of the contingent consideration represented a Level 3 fair value measurement because it was based on significant inputs not observed in the market. The Company’s other financial instruments consist of cash and cash equivalents, accounts receivable, notes receivable, accounts payable, accrued expenses and notes payable. The estimated fair values of the cash and cash equivalents, accounts receivable, approximates their respective carrying amounts due to the short-term maturities of these instruments. The estimated fair values of the notes receivable and notes payable also approximates their respective carrying amounts since their terms are similar to those in the lending market for comparable loans with comparable risks. None of these instruments are held for trading purposes.

Notes Receivable

Notes Receivable	12 Months Ended
	Dec. 31, 2016
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
Notes Receivable	Note 9. Notes Receivable Notes Receivable – Unrelated Parties In May and June 2013, the Company made loans to certain of its franchisees in the aggregate original principal amount of $40,507 to assist them with the payment of franchise fees owed to the Company and the payment of other business expenses incurred by the franchisees in running their respective restaurants. The loans are for terms ranging from one year to three years in duration, are payable in monthly installments, and do not require the payment of any interest. Payments in the aggregate amount of $2,512 and $2,652 were made against the loans during the years ended December 31, 2016 and 2015, respectively. A total of $2,512 of principal was outstanding under the loan at December 31, 2015. The loans were paid off in full during the year ended December 31, 2016. In September 2014, the Company made a loan to one of its franchisees in the aggregate original principal amount of $6,329 to assist it with the payment of franchise fees owed to the Company and the payment of other business expenses incurred by the franchisee in running its restaurant. The loan is for a term of three years, is payable in monthly installments, and does not require the payment of any interest. Payments in the aggregate amount of $2,109 and $1,934 were made against the loan during the years ended December 31, 2016 and 2015, respectively. A total of $1,783 and $3,892 of principal was outstanding under the loan at December 31, 2016 and 2015, respectively. In June 2016, the Company made a loan to one of its franchisees under a promissory note in the aggregate original principal amount of $25,000. In July 2016, the Company made an additional loan to the same franchisee under a line of credit agreement for an aggregate original principal amount of up to $28,020. In September 2016, the Company made an additional loan to the same franchisee under a second line of credit agreement for an aggregate original principal amount of up to $25,000. Each of the loans was made to assist the franchisee with the payment of franchise fees owed to the Company and the payment of other business expenses incurred by the franchisee in running its restaurant. The loan under the promissory note is for a term of two years, is payable in monthly installments beginning January 1, 2017, and accrues interest at a rate of 5% per annum beginning September 1, 2016. The loan under the $28,020 line of credit agreement is for a term of two years, is payable in monthly installments beginning January 1, 2017, and does not require the payment of any interest. The loan under the $25,000 line of credit agreement is for a term of two years, is payable in monthly installments beginning January 1, 2017 and accrues interest at a rate of 5% per annum beginning October 1, 2016. No payments of principal or interest were made against any of the loans during the year ended December 31, 2016. Interest in the amount of $838 accrued during the year ended December 31, 2016. A total of $78,020 of principal and $838 of accrued interest was outstanding under the loans at December 31, 2016. In September 2016, the Company made a loan to one of its franchisees in the aggregate original principal amount of $13,869 to assist it with the payment of business expenses incurred by the franchisee in running its restaurant. The loan is due and payable in full on November 15, 2018, is payable in monthly installments beginning December 15, 2016, and accrues interest at a rate of 5% per annum beginning October 1, 2016. Payments in the amount of $551 were made against the loan during the year ended December 31, 2016. Interest in the amount of $57 accrued and was paid in full during the year ended December 31, 2016. A total of $13,318 of principal was outstanding under the loan at December 31, 2016. No accrued but unpaid interest was outstanding under the loans at December 31, 2016. Notes Receivable – Related Parties In October 2014, the Company loaned $3,700 to Yobe Acquisition, LLC (“Yobe Acquisition”). The loan accrued interest at a rate of 6% per year and was payable on demand. No payments were made under the loan during the year ended December 28, 2014. The loan was paid off in full by Blue Victory during the Note 10. Debt Obligations During the year ended December 31, 2015, the Company loaned a total of $121,638 to Raceland QSR. The Company loaned an additional $419,849 to Raceland QSR during the year ended December 31, 2016. Raceland QSR repaid the entire outstanding balance of the loan during the year ended December 31, 2016 The carrying value of the Company’s outstanding notes receivable was $93,121 at December 31, 2016, all of which were due from unrelated third parties. The notes receivable are reflected in cash flows from operating activities because the loans were made to assist the respective franchisees with the payment of franchisee fees owed to the Company and/or business expenses incurred by the franchisee in running its restaurant. The carrying value of the Company’s outstanding notes receivable was $128,042 at December 31, 2015. A total of $6,404 of the notes receivable were due from unrelated third parties and are reflected in cash flows from operating activities because the loans were made to assist the respective franchisees with the payment of franchisee fees owed to the Company and/or business expenses incurred by the franchisee in running its restaurant. The remaining balance of $121,638 of the notes receivable were due from related parties and are reflected in cash flows from investing activities because the loans were not made in connection with the payment of franchise fees, royalties or other revenue owed to the Company. The Company had interest receivable of $838 and $13,552 outstanding at December 31, 2016 and 2015, respectively. The Company generated interest income of $896 and $6,316 for the years ended December 31, 2016 and 2015, respectively. During the year ended December 31, 2016, the Company recorded an allowance for uncollectible interest receivable of $13,552

Debt Obligations

Debt Obligations	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Debt Obligations	Note 10. Debt Obligations During the fourth quarter of 2008, the Company issued promissory notes to four investors for a total original principal amount of $11,000 in return for aggregate cash proceeds of $11,000. The notes bear interest at a rate of 6% per annum and provide for the payment of all principal and interest three years after the date of the respective notes. The notes provide for the payment of a penalty in an amount equal to 10% of the principal amount of the notes in the event they are not paid by the end of the term. In April 2015, the Company repaid notes to two of these investors representing a total original principal amount of $4,000. As a result, a total original principal balance of $7,000 was outstanding under the two remaining notes at December 31, 2016 and 2015. These notes are currently in default. On September 13, 2013, the Company entered into a loan agreement with Blue Victory pursuant to which Blue Victory, a related party, agreed to extend a revolving line of credit facility to the Company for up to $1 million. Under the terms of the loan agreement, Blue Victory agreed to make loans to the Company in such amounts as the Company may request from time to time, provided that the total amount of loans requested in any calendar month may not exceed $150,000. All loan requests are subject to approval by Blue Victory. The Company may use the proceeds from the credit facility for general working capital purposes. The credit facility is unsecured, accrues interest at a rate of 6% per annum, and will terminate upon the earlier to occur of the fifth anniversary of the loan agreement or the occurrence of an event of default. The outstanding principal balance of the credit facility and any accrued and unpaid interest thereon are payable in full on the termination date. Loans may be prepaid by the Company without penalty and borrowed again at any time prior to the termination date. The obligation of the Company to pay the outstanding balance of the credit facility is evidenced by a promissory note that was issued by the Company to Blue Victory on September 13, 2013. Blue Victory has the right, at any time on or after September 13, 2013, to convert all or any portion of the outstanding principal of the credit facility, together with accrued interest payable thereon, into shares of the Company’s common stock at a conversion rate equal to: (i) the closing price of the common stock on the date immediately preceding the conversion date if the common stock is then listed on the OTCQB or a national securities exchange, (ii) the average of the most recent bid and ask prices on the date immediately preceding the conversion date if the common stock is then listed on any of the tiers of the OTC Markets Group, Inc., or (iii) in all other cases, the fair market value of the common stock as determined by the Company and Blue Victory. Notwithstanding the above, in the event the Company does not have adequate shares of common stock authorized and available for issuance to be able to fulfill a conversion request, or the Company would breach its obligations under the rules or regulations of any trading market on which its shares of common stock are then listed if it fulfilled a conversion request, At December 28, 2014, the outstanding principal amount of the credit facility was $3,420. Between December 29, 2014 and December 31, 2015, the Company borrowed an additional $1,987,953 under the credit facility. During the year ended December 31, 2015, repayments of $1,991,373 were made by the Company. Accordingly, no principal was outstanding under the credit facility at December 31, 2015. During the year ended December 31, 2016, the Company borrowed an additional $840,353 under the credit facility, of which $824,250 was repaid by the Company during the year ended December 31, 2016. Accordingly, the amount of principal outstanding under the credit facility was $16,103 at December 31, 2016. On December 19, 2016, the Company acquired Seediv. In connection therewith, the Company assumed debt owed by Seediv to Blue Victory pursuant to the terms of a promissory note issued by Seediv in favor of Blue Victory in the amount of $216,469. The promissory note The carrying value of the Company’s outstanding promissory notes, net of unamortized discount, was $239,573 and $7,000 at December 31, 2016 and 2015, respectively, as follows: December 31, December 31, 2016 2015 Notes payable – related party $ 232,572 $ -0- Notes payable – in default 7,000 7,000 Total notes payable, net $ 239,572 $ 7,000

Capital Stock

Capital Stock	12 Months Ended
	Dec. 31, 2016
Stockholders Equity Note [Abstract]
Capital Stock	Note 11. Capital Stock The Company’s authorized capital consisted of 100,000,000 shares of Class A common stock, par value $0.01 per share, at December 31, 2016 and 2015, respectively, of which 6,647,464 and 6,521,035 shares of common stock were outstanding at December 31, 2016 and 2015, respectively. In January 2013, the Company appointed Richard W. Akam to serve as its Chief Operating Officer. In connection therewith, the Company entered into an employment agreement with Mr. Akam. The employment agreement provides in part that the Company will grant Mr. Akam shares of its common stock equal in value to $50,000 on January 1st of each year thereafter if Mr. Akam is continuously employed by the Company through January 1st of the applicable year. The number of shares of common stock that the Company will issue to Mr. Akam for each applicable year will be calculated based on the average of the last sales price of shares of the Company’s common stock as reported on the OTCQB for the month of January of the applicable year. Note 14. Commitments and Contingencies – Employment Agreements In January 2015, Mr. Akam 71,429 of common stock under the terms of his employment agreement with the Company. The shares were valued at a price per share equal to the closing price of the Company’s common stock on the OTCQB on the date the transactions were completed. The Company recognized $548 of stock compensation expense in connection therewith during the year ended December 31, 2015 . The Company also recognized $49,863 of stock compensation expense during the year ended December 31, 2015 in connection with the vesting of the shares of common stock to be earned to Mr. Akam on January 1, 2016 under the terms of his employment agreement with the Company. On February 27, 2014, the Company entered into a securities purchase agreement with Seenu G. Kasturi pursuant to which Mr. Kasturi agreed to purchase 206,061 shares of the Company’s common stock for $340,000. The price per share of common stock paid by Mr. Kasturi was equal to the closing price of the Company’s common stock on the OTCQB on the day immediately preceding the date the transaction was completed. Mr. Kasturi paid for the shares through the issuance of a promissory note in favor of the Company in the amount of $340,000. The promissory note was unsecured, accrued interest at a rate of 6% per annum, and had a maturity date of March 31, 2015. The principal and interest were payable in four equal quarterly installments of $85,000 beginning June 30, 2014. The promissory note was paid off in full by Mr. Kasturi during the year ended December 31, 2015. In January 2015, the Company issued 57,142 shares of its common stock to J. David Eberle pursuant to the terms of the settlement agreement and release that the Company entered into with him in connection with the settlement of the legal proceeding commenced by Mr. Eberle against the Company in April 2012. The shares were valued at a price per share equal to the closing price of the Company’s common stock on the OTCQB on the date of grant, which valued the shares at $17,143. The Company recorded a loss on settlement of litigation of $27,143, comprised of the $100,000 settlement amount plus the $17,143 value of the shares, less the $90,000 stock payable recorded before the settlement of the legal proceeding. A description of the legal proceeding and settlement and release agreement is set forth herein under Note 16. Judgments in Legal Proceedings In February 2015, the Company issued 10,000 shares of its common stock to one of its non-executive employees as incentive compensation. . In August 2015, the Company issued 20,000 shares of its common stock to one of its non-executive employees as incentive compensation. In January 2016, Mr. Akam 71,429 of common stock under the terms of his employment agreement with the Company. The shares were valued at a price per share equal to the closing price of the Company’s common stock on the OTCQB on the date the transactions were completed. The Company recognized $137 of stock compensation expense in connection therewith during the year ended December 31, 2016 . In January 2017, the Company and Richard W. Akam entered into an amendment to the employment agreement in part to remove the provision relating to the grant of shares of our common stock to Mr. Akam on January 1 st n connection with the vesting of the shares of common stock to be earned to Mr. Akam on January 1, 2017 A description of the amendment to Mr. Akam’s employment agreement is set forth herein under Note 18. Subsequent Events In August 2016, the Company issued 35,000 shares of its common stock to Guiseppe Cala (“Cala”) pursuant to the terms of a The shares were valued at a price per share equal to the closing price of the Company’s common stock on the OTCQB on the date of grant. A description of the settlement and release agreement is set forth herein under Note 16. Judgments in Legal Proceedings In November 2016, the Company issued 20,000 shares of its common stock to one of its non-executive employees as incentive compensation. The Company incurred a total of $41,337 (as restated) and $59,012 for stock compensation expense during the years ended December 31, 2016 and 2015, respectively.

Stock Options and Warrants

Stock Options and Warrants	12 Months Ended
	Dec. 31, 2016
Stock Options and Warrants [Abstract]
Stock Options and Warrants	Note 12. Stock Options and Warrants The Company did not issue any stock options or warrants exercisable into shares of the Company’s common stock during the years ended December 31, 2016 and 2015, and no stock options or warrants were exercised or outstanding during the years ended December 31, 2016 and 2015.

Stock Compensation Plans

Stock Compensation Plans	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Compensation Plans	Note 13. Stock Compensation Plans American Restaurant Concepts, Inc. 2011 Stock Incentive Plan In August 2011, the Company adopted the American Restaurant Concepts, Inc. 2011 Stock Incentive Plan. Under the plan, 1,214,286 shares of common stock may be granted to employees, officers and directors of, and consultants and advisors to, the Company under awards that may be made in the form of stock options, warrants, stock appreciation rights, restricted stock, restricted units, unrestricted stock and other equity-based or equity-related awards. As of December 31, 2016, 142,858 shares of the Company’s common stock remained available for issuance under the plan. The plan terminates in August 2021. On August 18, 2011, the Company filed a registration statement on Form S-8, File No. 333- 176383 ARC Group, Inc. 2014 Stock Incentive Plan In June 2014, the Company adopted the ARC Group, Inc. 2014 Stock Incentive Plan. Under the plan, 1,000,000 shares of common stock may be granted to employees, officers and directors of, and consultants and advisors to, the Company under awards that may be made in the form of stock options, warrants, stock appreciation rights, restricted stock, restricted units, unrestricted stock and other equity-based or equity-related awards. As of December 31, 2016, all 1,000,000 shares of the Company’s common stock remained available for issuance under the plan. The plan terminates in June 2024.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 14. Commitments and Contingencies Employment Agreements and Arrangements Richard W. Akam On January 22, 2013, the Company appointed Richard W. Akam to serve as its Chief Operating Officer. In connection therewith, the Company entered into an employment agreement with Mr. Akam pursuant to which it agreed to pay him an annual base salary of $150,000, subject to annual adjustment and discretionary bonuses, plus certain standard and customary fringe benefits. The initial term of the employment agreement is for one year and automatically renews for additional one year terms until terminated by Mr. Akam or the Company. The employment agreement provides that, on July 22, 2013, the Company would grant Mr. Akam shares of its common stock equal in value to $50,000 if Mr. Akam is continuously employed by the Company through that date. The number of shares of common stock that the Company would issue to Mr. Akam would be calculated based on the last sales price of the Company’s common stock as reported on the OTCQB on July 22, 2013. The employment agreement also provides that the Company will grant Mr. Akam additional shares of its common stock equal in value to $50,000 on January 1st of each year thereafter if Mr. Akam is continuously employed by the Company through January 1st of the applicable year. The number of shares of common stock that the Company will issue to Mr. Akam for each applicable year will be calculated based on the average of the last sales price of shares of the Company’s common stock as reported on the OTCQB for the month of January of the applicable year. Notwithstanding the above, and in connection therewith, Mr. Akam agreed that the number of shares that may be earned by him under his employment agreement in connection with any particular grant would be equal to the lesser of: (i) 71,429 shares of common stock, or (ii) the number of shares of common stock calculated by dividing $50,000 by the closing price of the Company’s common stock on the day immediately preceding the date the Company’s obligation to issue the shares to him fully accrues. Mr. Akam also agreed that in the event the Company is unable to fulfill its obligation to issue all of the shares earned by him with respect to any particular grant because it does not have enough shares of common stock authorized and available for issuance, (i) Mr. Akam will not require the Company to issue more shares of common stock than are then authorized and available for issuance by the Company, and (i) the Company may settle any liability to Mr. Akam created as a result thereof in cash. In the event the Company terminates Mr. Akam’s employment without “cause” (as such term is defined in the employment agreement), Mr. Akam will be entitled to receive the following severance compensation from the Company: (i) if the Company terminates Mr. Akam’s employment during the first year of his employment with the Company, that amount of compensation equal to the salary payable to Mr. Akam during that year, (ii) if the Company terminates Mr. Akam’s employment during the second year of his employment with the Company, that amount of compensation equal to nine months of the salary payable to Mr. Akam during that year, (iii) if the Company terminates Mr. Akam’s employment during the third year of his employment with the Company, that amount of compensation equal to six months of the salary payable to Mr. Akam during that year, and (iv) if the Company terminates Mr. Akam’s employment after the third year of his employment with the Company, that amount of compensation equal to three months of the salary payable to Mr. Akam during the year that such termination occurs. Mr. Akam will not be entitled to receive any severance compensation from the Company if the Company terminates his employment for “cause” or as a result of his disability, or if Mr. Akam resigns from his employment with the Company. The employment agreement also contains customary provisions that provide that, during the term of Mr. Akam’s employment with the Company and for a period of one year thereafter, Mr. Akam is prohibited from disclosing confidential information of the Company, soliciting Company employees and certain other persons, and competing with the Company. On July 31, 2013, the Company appointed Richard Akam as its Chief Executive Officer, Chief Financial Officer and Secretary. The Company and Mr. Akam did not amend the employment agreement in connection with the above appointments, and Mr. Akam did not receive any additional compensation in connection with the above appointments. On August 19, 2013, the Company appointed Daniel Slone as the Company’s Chief Financial Officer. In connection therewith, Richard Akam resigned as the Company’s Chief Financial Officer on August 19, 2013. Mr. Akam retained his positions as the Company’s Chief Executive Officer, Chief Operating Officer and Secretary. On January 1, 2016 and 2015, Richard Akam earned 71,429 shares of common stock under the terms of his employment agreement with the Company. Daniel Slone On August 19, 2013, the Company appointed Daniel Slone as the Company’s Chief Financial Officer. The Company agreed to pay Mr. Slone an annual base salary of $1.00 in connection with his appointment. The Company did not enter into an employment agreement with Mr. Slone. Operating Leases Corporate Headquarters In January 2013, In January 2015, the Company entered into a lease with Crescent Hill Office Park for its corporate headquarters located at 6327-4 Argyle Forest Boulevard, Jacksonville, Florida pursuant to which the Company leases approximately Nocatee Restaurant In October 2013, the Nocatee Restaurant Youngerman Circle Restaurant Youngerman Circle Restaurant In May 2014, the Youngerman Circle Restaurant the Youngerman Circle Restaurant On December 20, 2016, Seediv entered into a new triple net lease with Raceland QSR for the Youngerman Circle Restaurant. The lease provides for rent payments to be made by the Company for each of 13 rent periods per year, with each rent period comprised of four weeks. The lease provides for an initial base rent payment equal to the greater of: (i) $10,000 per rent period, or (ii) 7.5% of the Youngerman Circle Restaurant’s net sales for the applicable rent period. Commencing on the fifth (5 th Rent expense was comprised of the following during the years ended December 31, 2016 and 2015, respectively: December 31, December 31, Straight-lined minimum rent $ 29,554 $ 21,039 Contingent rent -0- -0- Other -0- -0- Total $ 29,554 $ 21,039 Future minimum annual payments under the leases as of December 31, 2016 are as follows: Year Lease 2017 $ 35,269 2018 2,200 2019 -0- 2020 -0- 2021 -0- Thereafter -0- Total $ 37,469

Related-Party Transactions

Related-Party Transactions	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Related-Party Transactions	Note 15. Related-Party Transactions Employment Agreements In January 2013, the Company entered into an employment agreement with Richard W. Akam in connection with his appointment as the Company’s Chief Operating Officer. Mr. Akam currently serves as the Company’s Chief Executive Officer, Chief Operating Officer and Secretary. A description of the employment agreement is set forth herein under Note 14. Commitments and Contingencies – Employment Agreements In January 2017, the Company appointed Seenu G. Kasturi as its President, Chief Financial Officer and Chairman of the board of directors and, in connection therewith, entered into an employment agreement with Mr. Kasturi. A description of the employment agreement is set forth herein under Note 18. Subsequent Events Sponsorship Agreements In July 2013, the Company entered into a three-year sponsorship agreement with the Jacksonville Jaguars, LLC and, in connection therewith, in August 2013, entered into a subcontractor concession agreement with Levy Premium Foodservice Limited Partnership (“Levy”) for a concession stand to be located at EverBank Field in Jacksonville, Florida. The Company concurrently assigned all of its rights and obligations under the concession agreement to DWG Acquisitions in return for a fee of $2,000 per month for each full or partial month during which the concession agreement is in effect. In July 2015, the Company extended its sponsorship agreement with the Jaguars by an additional two years and entered into a subcontractor concession agreement with Ovations Food Services, L.P. (“Ovations”) for a second concession stand at EverBank Field. The Company concurrently assigned all of its rights and obligations under the second concession agreement to DWG Acquisitions in return for an additional fee of $3,000 per month for each full or partial month during which the concession agreement is in effect. In September 2016, the Company terminated its subcontractor concession agreements with Levy and Ovations and the related assignment agreements with DWG Acquisitions, and entered into a sub-concession agreement with Jacksonville Sportservice, Inc. (“Jacksonville Sportservice”) and DWG Acquisitions with respect to the two concession stands previously covered by the Levy and Ovations subcontractor concession agreements. The Company concurrently assigned all of its rights and obligations under the sub-concession agreement to DWG Acquisitions in return for a fee equal to the income generated by the concession stands less all expenses incurred by the concession stands for each full or partial month during which the concession agreement is in effect. Seenu G. Kasturi owned approximately 14.8% of the Company’s common stock and all of the outstanding membership interests in DWG Acquisitions at December 31, 2016. He also served as the President, Treasurer and Secretary of DWG Acquisitions during the years ended December 31, 2016 and 2015 . Financing Transactions In September 2013, Fred Alexander served as a member of the Company’s board of directors and as an executive officer of Blue Victory during the years ended December 31, 2016 and 2015. The Company borrowed $840,353 and $1,987,953 from Blue Victory and repaid $824,250 and $1,991,373 to Blue Victory during the years ended December 31, 2016 and 2015, respectively. The Company had total principal in the amount of $16,103 outstanding under the credit facility The Company did not have any principal outstanding under the credit facility at December 31, 2015. A description of the credit facility is set forth herein under Note 10. Debt Obligations In February 2014, the Company entered into a securities purchase agreement with Seenu G. Kasturi pursuant to which Mr. Kasturi agreed to purchase 206,061 shares of the Company’s common stock for $340,000. Mr. Kasturi owned approximately 14.8% of the Company’s common stock and 90% of the equity interests in Blue Victory at December 31, 2016. He also served as the President, Treasurer and Secretary, and as the sole member of the board of directors, of Blue Victory during the years ended December 31, 2016 and 2015. A description of the transaction is set forth herein under Note 11. Capital Stock Leases In May 2014, the Youngerman Circle Restaurant President, Treasurer and Secretary of DWG Acquisitions and Raceland QSR during the years ended December 31, 2016 and 2015. A description of the leases is set forth herein under Note 14. Commitments and Contingencies Franchise Agreements In October 2013, DWG Acquisitions became the franchisee of the Dick’s Wings restaurant located in the Nocatee development in Ponte Vedra, Florida. . The Company generated $74,726 and $69,545 in royalties from DWG Acquisitions under the agreement . In May 2014, DWG Acquisitions became the franchisee of the Dick’s Wings restaurant located on Youngerman Circle in Argyle Village in Jacksonville, Florida. The Company generated $90,467 and $98,802 in royalties from DWG Acquisitions under the agreement . In December 2014, DWG Acquisitions became the franchisee of the Dick’s Wings restaurant located on Gornto Road in Valdosta, Georgia. . The Company generated $46,535 and $58,180 in royalties from DWG Acquisitions under the agreement . In March 2015, DWG Acquisitions became the franchisee of the Dick’s Wings restaurant located in Tifton, Georgia. . The Company generated $35,070 and $44,901 in royalties from DWG Acquisitions under the agreement fees from DWG Acquisitions under the agreement . In June 2015, DWG Acquisitions became the franchisee of the Dick’s Wings restaurant located in Fleming Island, Florida. . The Company generated $44,986 and $32,819 in royalties from DWG Acquisitions under the agreement fees from DWG Acquisitions under the agreement . In September 2015, DWG Acquisitions became the franchisee of the Dick’s Wings restaurant located in Panama City Beach, Florida. . The Company generated $52,564 and $16,372 in royalties from DWG Acquisitions under the agreement fees from DWG Acquisitions under the agreement . In March 2016, DWG Acquisitions became the franchisee of the Dick’s Wings restaurant located in Pensacola, Florida. . The Company generated $29,789 in royalties and $30,000 in franchise fees from DWG Acquisitions under the agreement during the year ended December 31, 2016. In March 2016, DWG Acquisitions became the franchisee of the Dick’s Wings restaurant located in Kingsland, Georgia. . The Company generated $44,659 in royalties and $30,000 in franchise fees from DWG Acquisitions under the agreement during the year ended December 31, 2016. During the years ended December 31, 2016 and 2015, the Company generated a total of $478,796 and $428,700 in royalties and franchise fees through its franchise agreements with DWG Acquisitions. Loans In October 2014, the Company loaned $3,700 to Yobe Acquisition. The loan was paid off in full by Blue Victory during the . A description of the loan is set forth herein under Note 9. Notes Receivable During the year ended December 31, 2015, the Company loaned a total of $121,638 to Raceland QSR. The Company loaned an additional $419,849 to Raceland QSR during the year ended December 31, 2016. The loan was paid off in full by Raceland QSR during the year ended December 31, 2016 of the loan is set forth herein under Note 9. Notes Receivable Acquisition of Seediv On December 19, 2016, the Company acquired all of the outstanding membership interests of Seediv from Seenu G. Kasturi. In connection therewith, the Company assumed debt owed by Seediv to Blue Victory pursuant to the terms of a promissory note issued by Seediv in favor of Blue Victory in the amount of $216,469. . Note 5. Acquisition of Seediv A description of the promissory note is set forth herein under Note 10. Debt Obligations.

Judgments in Legal Proceedings

Judgments in Legal Proceedings	12 Months Ended
	Dec. 31, 2016
Judgment In Legal Proceedings [Abstract]
Judgments in Legal Proceedings	Note 16. Judgments in Legal Proceedings In October 2009, the Company initiated a legal proceeding entitled American Restaurant Concepts, Inc. vs. Cala, et al Cala v. Rosenberger et al. In August 2016, the Company entered into a full and final settlement and release agreement with Cala. Under the terms of the agreement, the Company and Cala agreed to release each other from all claims related to the ARC & Cala Proceedings, any and all other lawsuits that may have been filed by one party against the other, the 2010 Settlement Agreement, and any other matters, causes of action or claims either party may have had against the other. In consideration for the releases, the Company agreed to pay $15,000 to Cala and issue 35,000 shares of its common stock to Cala. The Company recognized a non-cash gain on settlement of liabilities of $175,449 in connection therewith during the year ended December 31, 2016. The remaining balance of $210,000 outstanding under the 2010 Settlement Agreement was debited to settlement agreements payable. On February 25, 2011, a legal proceeding entitled Duval Station Investment, LLC vs. Hot Wing Concepts, Inc. d/b/a Dick’s Wings and Grill, and American Restaurant Concepts, Inc. In April 2012, a legal proceeding entitled J. David Eberle vs. American Restaurant Concepts, Inc. any and all claims that were asserted or that could have been asserted by in the legal proceeding, and the complaint was dismissed with prejudice. The Company recognized a loss on the settlement of litigation of $27,142 during the year ended December 31, 2015 in connection therewith. In January 2015, Santander Bank filed a complaint against the Company in the Circuit Court, Fourth Judicial Circuit in and for Duval County, Florida, seeking damages of $194,181 plus interest, costs and attorney’s fees for breach of a guaranty of certain obligations of Ritz Aviation, LLC (“Ritz Aviation”) under a promissory note executed by Ritz Aviation in July 2005. During 2016, Santander Bank informed the Company that certain assets of Ritz Aviation had been sold for $82,642 and that the proceeds from the sale were applied towards the balance of the damages being sought, resulting in an outstanding balance of damages sought of $111,539. As a result, the Company recognized a gain on settlement of litigation of $82,642 during the year ended December 31, 2016. A total of $25,980 of accrued interest and $10,586 of other expenses were outstanding as of December 31, 2016, resulting in an aggregate potential loss of $148,105 as of December 31, 2016. The potential losses of $148,105 and $194,181 were reflected in accrued legal settlement at December 31, 2016 and 2015, respectively. This case is currently pending.

Restatement of Previously Issue

Restatement of Previously Issued Consolidated Financial Statements	12 Months Ended
	Dec. 31, 2016
Prior Period Adjustment [Abstract]
Restatement of Previously Issued Consolidated Financial Statements	Note 17. Restatement of Previously Issued Consolidated Financial Statements The Company is restating its audited consolidated financial statements for the year ended December 31, 2016 to correct an error related to the grant of a right to receive shares of its common stock to Richard W. Akam, who is the Company’s Chief Executive Officer, on January 1, 2016 under the terms of his employment agreement with the Company. Under the terms of Mr. Akam’s employment agreement, the Company agreed to grant Mr. Akam shares of its common stock equal in value to $50,000 on January 1st of each year if Mr. Akam was continuously employed by the Company through January 1st of the applicable year, subject to certain restrictions. The impact of the restatement on the Company’s consolidated balance sheet, statement of operations and statement of cash flows as of and for the year ended December 31, 2016 is presented below. As of December 31, 2016 Consolidated Balance Sheet: As Previously Adjustments As Restated Stock subscriptions payable $ 199,863 $ (49,863 ) $ 150,000 Accumulated deficit (5,163,195 ) 49,863 (5,113,332 ) For the Year Ended December 31, 2016 Consolidated Statement of Operations: As Previously Adjustments As Restated Employee compensation expense $ 584,614 $ (49,863 ) $ 534,751 Total operating expenses 2,138,536 (49,863 ) 2,088,673 Loss from operations (863,088 ) 49,863 (813,225 ) Net loss (863,576 ) 49,863 (813,713 ) Net loss per share – basic and $ (0.13 ) $ 0.01 $ (0.12 ) For the Year Ended December 31, 2016 Consolidated Statement of Cash Flows: As Previously Adjustments As Restated Net loss $ (863,576 ) $ 49,863 $ (813,713 ) Stock-based compensation expense 91,200 (49,863 ) 41,337 The error had no impact on the Company’s cash, total assets, total stockholders’ deficit or total cash flows for that year.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	Note 18. Subsequent Events On January 18, 2017, the Company appointed Seenu G. Kasturi as its President, Chief Financial Officer and Chairman of the board of directors. In connection therewith, on January 17, 2017, Daniel Slone resigned as the Company’s Chief Financial Officer. On January 18, 2017, the Company entered into an employment agreement with Mr. Kasturi to serve as the President and Chief Financial Officer of the Company. The employment agreement is for an initial term of three years with automatic one-year renewals thereafter unless earlier terminated or not renewed as provided therein. Under the terms of the employment agreement, Mr. Kasturi will be paid annual compensation in the amount of $80,000 per year, consisting of: (i) an initial annual base salary of $26,000, and (ii) equity awards equal in value to $54,000 per year. Mr. Kasturi will be eligible to receive increases in salary on January 1 st On January 31, 2017, the Company and Richard W. Akam entered into an amendment to the employment agreement, dated January 22, 2013, by and between the Company and Mr. Akam. Under the terms of the amendment, the parties confirmed the appointment of Mr. Akam as the Company’s Chief Operating Officer on January 22, 2013 and as the Company’s Chief Executive Officer on July 31, 2013, clarified that Mr. Akam’s monthly base salary after the initial term of the employment agreement may be adjusted from time to time by the Company with Mr. Akam’s consent, removed the provision relating to the grant of shares of the Company’s common stock to Mr. Akam on January 1 st st On March 24, 2017, the Company and Blue Victory entered into an amendment to the loan agreement, dated September 13, 2013, pursuant to which Blue Victory had extended a line of credit facility to the Company for up to $1 million. Under the terms of the amendment, the Company and Blue Victory agreed to reduce the maximum amount of funds available under the credit facility from $1 million to $50,000. Pursuant to the terms of the amendment, the promissory note that was issued by the Company to Blue Victory on September 13, 2013 to evidence the obligation of the Company to pay the outstanding balance of the credit facility, was terminated in its entirety. The obligation of the Company to pay any future outstanding balance of the credit facility was evidenced by a new promissory note that was issued by the Company to Blue Victory on March 24, 2017. On April 1, 2017, the Company issued 10,537 shares of its common stock to Seenu G. Kasturi pursuant to the terms of his employment agreement with the Company. There have been no other significant subsequent events through the date these financial statements were issued.

Significant Accounting Polici25

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Restatement	Restatement The Company has restated its previously issued consolidated balance sheet at December 31, 2016 and consolidated statements of operations, consolidated statement of equity and consolidated statements of cash flows for the year ended December 31, 2016, along with certain related notes. The impact of the restatement is more specifically described herein under Note 17. Restatement of Previously Issued Consolidated Financial Statements
Basis of Presentation	Basis of Presentation The Company’s financial statements have been prepared using GAAP applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. All intercompany accounts and transactions were eliminated in consolidation.
Going Concern	Going Concern As shown in the accompanying financial statements, the Company incurred net losses of $813,713 (as restated) and $432,730 for the years ended December 31, 2016 and 2015, respectively, and experienced negative cash flows from operations for each of those years. The Company also had an accumulated deficit of $5,113,332 (as restated) and a working capital deficit of $1,259,231 at December 31, 2016. Those facts create an uncertainty about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon its successfully executing its plans to generate positive cash flows during its 2017 fiscal year. The Company’s financial statements do not include any adjustments that might be necessary if it were unable to continue as a going concern.
Estimates	Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.
Reclassifications	Reclassifications Certain amounts in the Company’s financial statements for the 2015 fiscal year have been reclassified to conform to the 2016 fiscal year presentation. These reclassifications did not result in any change to the previously reported total assets, net loss or stockholders’ deficit.
Segment Disclosure	Segment Disclosure The Company has a single brand, all of the restaurants of which operate in the full-service casual dining industry in the United States. Pursuant to the standards of Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 280, Segment Reporting
Franchise Operations	Franchise Operations The Company enters into franchise agreements with each of its franchisees to build and operate restaurants using the Dicks Wings brand within a defined geographic area. The agreements have a 10-year term and can be renewed for one additional 10-year term. The Company provides the use of its Dick’s Wings trademarks and Dick’s Wings system, which includes uniform operating procedures, standards for consistency and quality of products, technical knowledge, and procedures for accounting, inventory control and management, in return for the . Franchisees are required to operate their restaurants in compliance with their franchise agreements, which includes adherence to operating and quality control procedures established by the Company. The Company is not required to provide loans, leases, or guarantees to franchisees or the franchisees’ employees and vendors. If a franchisee becomes financially distressed, the Company is not required to provide financial assistance. If financial distress leads to insolvency of the franchisee or the filing of a petition by or against the franchisee under bankruptcy laws, the Company has the right, but not the obligation, to acquire the franchise at fair value as determined by an independent appraiser selected by the Company. Franchisees generally remit royalty payments weekly for the prior week’s sales. Franchise and area development fees are paid upon the signing of the related franchise agreements.
Cash Equivalents	Cash Equivalents The Company considers all highly liquid investments with an original maturity of 90 days or less on the date of purchase to be cash equivalents in accordance with ASC Topic 305, Cash and Cash Equivalents
Accounts Receivable	Accounts Receivable Accounts receivable are recorded in accordance with ASC Topic 310, Receivables of contractually-determined receivables primarily for Accounts receivable, net of the allowance for doubtful accounts, represents the estimated net realizable value of the Company’s accounts receivable. Provisions for doubtful accounts are recorded based on historical collection experience, the age of the receivables and current economic conditions. The accounts receivable balance at December 31, 2016 was comprised primarily of credit card sales by Company-owned restaurants and unpaid royalties due from one of the Company’s franchisees that was behind in its payments, all of which the Company collected in full in early 2017. Accordingly, the allowance for doubtful accounts was zero at December 31, 2016. The accounts receivable balance at December 31, 2015 was comprised primarily of unpaid royalties, franchisee fees and licensing fees due from one of the Company’s franchisees that was behind in its payments, all of which the Company collected in full during the year ended December 31, 2016. Accordingly, the allowance for doubtful accounts was zero at December 31, 2015.
Inventory	Inventory Inventory consists primarily of food and beverage products and is accounted for at the lower of cost or market using the first in, first out method of inventory valuation in accordance with ASC Topic 330, Inventory
Property and Equipment	Property and Equipment Property and equipment is recorded at cost, less accumulated depreciation and amortization, in accordance with ASC Topic 360, Property, Plant and Equipment Leasehold improvements, which include the cost of improvements funded by landlord incentives or allowances, are amortized using the straight-line method over the lesser of the term of the lease, with consideration of renewal options if renewals are reasonably assured because failure to renew would result in an economic penalty, or the estimated useful lives of the assets. Furniture and equipment are depreciated using the straight-line method over the estimated useful lives of the assets. The Company reviews property and equipment for impairment at least quarterly and whenever events or changes in circumstances indicate that the carrying amount of assets may not be recoverable in accordance with ASC 360. Recoverability is measured by comparison of the carrying amount of the assets to the future undiscounted net cash flows that the assets are expected to generate. If the assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets.
Long-Lived Assets	Long-Lived Assets The Company reviews long-lived assets for impairment at least quarterly or whenever events or changes in circumstances indicate that the carrying amount of assets may not be recoverable in accordance with ASC 360. Assets are reviewed at the lowest level for which cash flows can be identified, which is at the individual restaurant level. The Company evaluates the recoverability of a restaurant’s long-lived assets, including buildings, intangibles, leasehold improvements, furniture, fixtures, and equipment over the remaining life of the primary asset in the asset group, after considering the potential impact of planned operational improvements, marketing programs, and anticipated changes in the trade area. In determining future cash flows, significant estimates are made by management with respect to future operating results for each restaurant over the remaining life of the primary asset in the asset group. If assets are determined to be impaired, the impairment charge is measured by calculating the amount by which the asset carrying amount exceeds its fair value based on the Company’s estimate of discounted future cash flows. The Company accounts for exit or disposal activities, including restaurant closures, in accordance with ASC Topic 420, Exit or Disposal Cost Obligations
Financial Instruments	Financial Instruments The Company accounts for its financial instruments in accordance with ASC Topic 825, Financial Instruments
Fair Value Measurements	Fair Value Measurements Fair value is the price that would be received to sell an asset or paid to transfer a liability in the Company’s principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. In accordance with ASC Topic 820, Fair Value Measurements and Disclosures The levels of fair value hierarchy are: Level 1: Quoted prices in active markets for identical assets and liabilities at the measurement date; Level 2: Observable inputs other than quoted prices included in Level 1, such as: (i) quoted prices for similar assets and liabilities in active markets, (ii) quoted prices for identical or similar assets and liabilities in markets that are not active, and (iii) other inputs that are observable or can be corroborated by observable market data; and Level 3: Unobservable inputs for which there is little or no market data available. A financial instrument’s level within the fair value hierarchy is based upon the lowest level of any input that is significant to the fair value measurement. However, the determination of what constitutes “observable” requires significant judgment by the Company. The Company considers observable data to be market data that is readily available, regularly distributed or updated, reliable and verifiable, not proprietary, and provided by independent sources that are actively involved in the relevant market. In contrast, the Company considers unobservable data to be data that reflects the Company’s assumptions of what market participants would use in pricing the asset or liability developed based on the best information available in the circumstances.
Investment in Paradise on Wings	Investment in Paradise on Wings On January 20, 2014, the Company purchased a 50% ownership interest in Paradise on Wings Franchise Group, LLC, a Utah limited liability company that is the franchisor of the Wing Nutz ® Note 4. Investment in Paradise on Wings The Company accounted for its investment in Paradise on Wings under the equity method of accounting in accordance with ASC Topic 323 Investments – Equity Method and Joint Ventures The Company reviews its investment in Paradise on Wings for impairment whenever events or changes in circumstances indicate that the carrying amount of assets may not be recoverable in accordance with ASC 323. The standard for determining whether an impairment must be recorded under ASC 323 is whether an “other-than-temporary” decline in value of the investment has occurred. The evaluation and measurement of impairments under ASC 323 involves
Acquisition of Seediv	Acquisition of Seediv On December 19, 2016, the Company acquired all of the issued and outstanding membership interests of Seediv. A description of the Company’s acquisition of Seediv is set forth herein under Note 5. Acquisition of Seediv. The Company determined that the acquisition of Seediv constituted a business combination as defined by ASC Topic 805, Business Combinations Note 5. Acquisition of Seediv Fair Value Measurements and Disclosures
General Advertising Fund	General Advertising Fund The Company has established a general advertising fund that it uses to pay for advertising costs, sales promotions, market research and other support functions intended to maximize general public recognition and acceptance of the Dick’s Wings brand. Company-owned and franchised restaurants are required to contribute at least 1%, but not more than 2%, of their gross revenue to the Company’s general advertising fund. Contributions made by franchisees to the general advertising fund and marketing and advertising expenses paid by the general advertising fund are not recognized as revenues and expenses. They instead constitute agency transactions. These contributions are recorded as a liability against which specific costs are charged.
Revenue Recognition	Revenue Recognition The Company’s revenue consists primarily of proceeds from the sale of food and beverage products at its Company-owned restaurants, and royalty payments, franchise fees and area development fees that it receives from its franchisees. The Company recognizes revenue when persuasive evidence of an arrangement exists, delivery or performance has occurred, the sales price is fixed and determinable, and collectability is reasonably assured in accordance with ASC Topic 605, Revenue Recognition The Company records revenue from the sale of food and beverages as products are sold. Royalties are accrued as earned and are calculated each period based on restaurant sales. Franchise fees from individual franchise sales is recognized upon the opening of the franchised restaurant when all material obligations and initial services to be provided by the Company have been performed. Area development fees are dependent upon the number of restaurants in the territory, as are the Company’s obligations under the area development agreement. Consequently, as obligations are met, area development fees are recognized proportionally with expenses incurred with the opening of each new restaurant and any royalty-free periods. The Company records gift cards under a Dick’s Wings system-wide program. Gift cards sold are recorded as a gift card liability. When redeemed, the gift card liability account is offset by recording the transaction as revenue. Breakage income represents the value associated with the portion of gift cards sold that will most likely never be redeemed. Based on the Company’s historical gift card redemption patterns and the fact that the Company’s gift cards have no expiration dates or dormancy fees, the Company can reasonably estimate the amount of gift card balances for which redemption is remote and record breakage income based on this estimate. The Company updates its estimate of the breakage rate periodically and, if necessary, adjusts the gift card liability balance accordingly. The Company had gift card liability of $5,096 and $3,396 at December 31, 2016 and 2015, respectively. These amounts were included in other current liabilities in the Company’s Consolidated Balance Sheet.
Payments Received From Vendors	Payments Received From Vendors Vendor allowances include allowances and other funds that the Company receives from vendors. Certain of these funds are determined based on various quantitative contract terms. The Company also receives vendor allowances from certain manufacturers and distributors calculated based upon purchases made by franchisees. Vendor allowances reduction in costs. The Company generally receives payment from vendors approximately 30 days from the end of a month for that month’s purchases. The Company received vendor allowances of $78,023 and $33,325 during the years ended December 31, 2016 and 2015, respectively.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for employee stock-based compensation in accordance with the fair value recognition provisions of ASC Topic 718, Compensation – Stock Compensation The Company accounts for non-employee stock-based compensation in accordance with ASC 718 and ASC Topic 505, Equity The Company uses the Black-Scholes pricing model to determine the fair value of the stock-based compensation that it grants to employees and non-employees. The Black-Scholes pricing model takes into consideration such factors as the estimated term of the securities, the conversion or exercise price of the securities, the volatility of the price of the Company’s common stock, interest rates, and the probability that the securities will be converted or exercised to determine the fair value of the securities. The selection of these criteria requires management’s judgment and may impact the Company’s net income or loss. The computation of volatility is intended to produce a volatility value that is representative of the Company’s expectations about the future volatility of the price of its common stock over an expected term. The Company used its share price history to determine volatility and cannot predict what the price of its shares of common stock will be in the future. As a result, the volatility value that the Company calculated may differ from the actual volatility of the price of its shares of common stock in the future. The Company recognized stock compensation expense of $41,337 (as restated) and $59,012 during the years ended December 31, 2016 and 2015, respectively.
Operating Leases	Operating Leases Rent expense for leases that contain scheduled rent increases is recognized on a straight-line basis over the lease term, including cancelable option periods where failure to exercise such options would result in an economic penalty such that the renewal appears reasonably assured. The straight-line rent calculation and rent expense includes the rent holiday period, which is the period of time between taking control of a leased site and the rent commencement date. The amount by which straight-line rent exceeds actual lease payment requirements in the early years of the lease is accrued as deferred rent liability and reduced in later years when the actual cash payment requirements exceed the straight-line expense. Contingent rents are generally amounts due as a result of sales in excess of amounts stipulated in certain restaurant leases and are included in rent expense as they are incurred. Landlord contributions are recorded when received as a deferred rent liability and amortized as a reduction of rent expense on a straight-line basis over the lease term.
Marketing and Advertising	Marketing and Advertising Contributions to the national advertising fund related to Company-owned restaurants are expensed as contributed and local advertising costs for Company-owned restaurants are expensed as incurred.
Start-Up Costs	Start-Up Costs Start-up costs consists of costs associated with the opening of new Company-owned restaurants and varies based on the number of new locations opening and under construction. These costs are expensed as incurred in accordance with ASC Topic 720, Other Expenses
Sales Taxes	Sales Taxes Sales taxes collected from customers are excluded from revenue. Sales taxes payable are included in accrued expenses until the taxes are remitted to the appropriate taxing authorities in accordance with ASC 450, Contingencies
Income Taxes	Income Taxes The Company uses the liability method of accounting for income taxes in accordance with ASC Topic 740, Income Taxes Net deferred tax assets were comprised of the following at December 31, 2016 and 2015, respectively: December 31, December 31, 2016 2015 Deferred tax assets: Net operating loss carryforwards $ 965,216 $ 908,297 Deferred tax liabilities — — Valuation allowance (965,216 ) (908,297 ) Net deferred tax asset $ — $ — The Company had net operating loss carry-forwards of approximately $2,533,376 and $2,383,982 at December 31, 2016 and 2015, respectively, that may be offset against future taxable income. No tax benefit has been reported in the financial statements for the Company’s 2016 and 2015 fiscal years because the potential tax benefit is offset by a valuation allowance of the same amount. The Company had no uncertain tax positions at December 31, 2016 and 2015. Utilization of net operating loss carryforwards may be subject to a substantial annual limitation due to ownership change limitations contained in the Internal Revenue Code of 1986, as amended, as well as similar state and foreign provisions. These ownership changes may limit the amount of net operating loss carryforwards that can be utilized annually to offset future taxable income and tax, respectively. On November 2, 2012, William D. Leopold purchased 2,218,572 shares of the Company’s common stock, which represented approximately 41.2% of the outstanding shares of the Company’s common stock on that date, from Michael Rosenberger, who was then serving as the Company’s Chief Executive Officer, Chief Financial Officer, Secretary and sole member of the Company’s board of directors. This transaction could be deemed to have resulted in a change in ownership of the Company.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-09, Revenue With Contracts From Customers In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40): Disclosure of Uncertainties About an Entity’s Ability to Continue as a Going Concern In February 2015, the FASB issued ASU 2015-02, Consolidation: Amendments to the Consolidation Analysis In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory In February 2016, the FASB issued ASU 2016-02, Leases on its financial statements. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows: Classification of Certain Cash Receipts and Payments The Company reviewed all other significant newly-issued accounting pronouncements and concluded that they either are not applicable to the Company’s operations or that no material effect is expected on the Company’s financial statements as a result of future adoption.

Significant Accounting Polici26

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Schedule of net deferred tax assets	December 31, December 31, 2016 2015 Deferred tax assets: Net operating loss carryforwards $ 965,216 $ 908,297 Deferred tax liabilities — — Valuation allowance (965,216 ) (908,297 ) Net deferred tax asset $ — $ —

Investment in Paradise on Win27

Investment in Paradise on Wings (Tables)	12 Months Ended
	Dec. 31, 2016
Equity Method Investments and Joint Ventures [Abstract]
Schedule of summary of the unaudited income statement of Paradise on Wings	Statement of Operations Year Year Revenue $ 384,653 $ 348,781 Operating expenses (830,023 ) (585,384 ) Loss from operations (445,370 ) (236,603 ) Other expense — (258,832 ) Net loss $ (445,370 ) $ (495,435 ) Company’s share of net loss $ (222,685 ) $ (247,717 )
Schedule of summary of the unaudited balance sheet of Paradise on Wings	Balance Sheet December 31, December 31, Current assets $ 3,549 $ 62,460 Equity investment 141,168 141,168 Total assets $ 144,717 $ 203,628 Total liabilities $ 110,596 $ 101,023 Equity 34,121 102,605 Total liabilities and equity $ 144,717 $ 203,628

Acquisition of Seediv (Tables)

Acquisition of Seediv (Tables)	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Schedule of assets acquired and liabilities assumed based on their fair values at the time of the acquisition	Cash and cash equivalents $ 18,089 Inventory 40,574 Other current assets 6,538 Leasehold improvements, net 46,541 Furniture and equipment, net 33,701 Total assets acquired 145,443 Accounts payable – related party (1,026 ) Accrued expenses (126,878 ) Notes payable – related party (234,286 ) Total liabilities assumed (362,190 ) Seediv compensation expense 251,309 Net consideration paid $ 34,562
Schedule of certain unaudited pro forma financial information	Year Year Revenue $ 4,643,904 $ 4,316,518 Loss from continuing operations (845,508 ) (107,918 ) Net loss (1,467,086 ) (587,094 ) Net loss per share – basic and fully diluted $ (0.22 ) $ (0.09 )

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Schedule of Inventory	December 31, December 31, Food $ 25,942 $ -0- Beverages 19,308 -0- Total $ 45,250 $ -0-

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	December 31, December 31, Leasehold improvements $ 62,125 $ -0- Furniture, fixtures and equipment 50,140 -0- Subtotal 112,265 -0- Less: accumulated depreciation (31,317 ) -0- Total $ 80,948 $ -0-

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Schedule of equity investment in Paradise on Wings within the fair value hierarchy utilized to measure fair value on a recurring basis	Level 1 Level 2 Level 3 Equity investment in Paradise on Wings: December 31, 2016 $ -0- $ -0- $ -0- December 31, 2015 $ -0- $ 570,828 $ -0- Contingent consideration: December 31, 2016 $ -0- $ -0- $ 20,897 December 31, 2015 $ -0- $ -0- $ -0-

Debt Obligations (Tables)

Debt Obligations (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Schedule of outstanding promissory notes, net of unamortized discount	December 31, December 31, 2016 2015 Notes payable – related party $ 232,572 $ -0- Notes payable – in default 7,000 7,000 Total notes payable, net $ 239,572 $ 7,000

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of Rent Expense	December 31, December 31, Straight-lined minimum rent $ 29,554 $ 21,039 Contingent rent -0- -0- Other -0- -0- Total $ 29,554 $ 21,039
Schedule of future minimum annual payments	Year Lease 2017 $ 35,269 2018 2,200 2019 -0- 2020 -0- 2021 -0- Thereafter -0- Total $ 37,469

Restatement of Previously Iss34

Restatement of Previously Issued Consolidated Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2016
Prior Period Adjustment [Abstract]
Schedule of restatement on company's financial statements	As of December 31, 2016 Consolidated Balance Sheet: As Previously Adjustments As Restated Stock subscriptions payable $ 199,863 $ (49,863 ) $ 150,000 Accumulated deficit (5,163,195 ) 49,863 (5,113,332 ) For the Year Ended December 31, 2016 Consolidated Statement of Operations: As Previously Adjustments As Restated Employee compensation expense $ 584,614 $ (49,863 ) $ 534,751 Total operating expenses 2,138,536 (49,863 ) 2,088,673 Loss from operations (863,088 ) 49,863 (813,225 ) Net loss (863,576 ) 49,863 (813,713 ) Net loss per share – basic and $ (0.13 ) $ 0.01 $ (0.12 ) For the Year Ended December 31, 2016 Consolidated Statement of Cash Flows: As Previously Adjustments As Restated Net loss $ (863,576 ) $ 49,863 $ (813,713 ) Stock-based compensation expense 91,200 (49,863 ) 41,337

Description of Business (Detail

Description of Business (Detail Textuals)	Dec. 31, 2016RestaurantConcession_stands
Franchiser Disclosure [Line Items]
Number of restaurants	23
Florida
Franchiser Disclosure [Line Items]
Number of restaurants	18
Georgia
Franchiser Disclosure [Line Items]
Number of restaurants	5
Franchised Units
Franchiser Disclosure [Line Items]
Number of restaurants	21
Franchised Units | Florida
Franchiser Disclosure [Line Items]
Number of restaurants | Concession_stands	2
Entity Operated Units
Franchiser Disclosure [Line Items]
Number of restaurants	2

Description of Business (Deta36

Description of Business (Detail Textuals 1)	1 Months Ended
	Dec. 19, 2016USD ($)
Acquisition of Seediv
Business Acquisition [Line Items]
Payment agreed for membership interests	$ 600,000

Significant Accounting Polici37

Significant Accounting Policies - Summary of net deferred tax assets (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Net operating loss carryforwards	$ 965,216	$ 908,297
Deferred tax liabilities
Valuation allowance	(965,216)	(908,297)
Net deferred tax asset

Significant Accounting Polici38

Significant Accounting Policies (Detail Textuals) - USD ($)	12 Months Ended
	Dec. 31, 2016		Dec. 31, 2015
Accounting Policies [Abstract]
Net losses	$ (813,713)	[1]	$ (432,730)
Accumulated deficit	(5,113,332)	[1]	(4,299,619)
Working capital deficit	$ 1,259,231
Term of franchise agreement	10 years
Renewal of additional term of franchise agreement	10 years
Compensation expense acquisition of Seediv	$ 251,309
Method used for fair value estimation of options	Black-Scholes pricing model
Stock-based compensation expense	$ 41,337	[1]	59,012
Marketing and advertising expenses	46,545		85,498
Net operating loss carry forwards	$ 2,533,376		$ 2,383,982
[1]	Restated

Significant Accounting Polici39

Significant Accounting Policies (Detail Textuals 1) - USD ($)	Nov. 02, 2012	Dec. 31, 2016	Dec. 31, 2015	Jan. 20, 2014
Accounting Policies [Line Items]
Advertising fund liabilities		$ 5,096	$ 3,396
Allowances from vendor		$ 78,023	$ 33,325
Minimum
Accounting Policies [Line Items]
Percentage required to contribute by company-owned and franchised restaurants		1.00%
Maximum
Accounting Policies [Line Items]
Percentage required to contribute by company-owned and franchised restaurants		2.00%
Paradise on Wings Franchise Group, LLC
Accounting Policies [Line Items]
Percentage of ownership interest		50.00%		50.00%
William D Leopold
Accounting Policies [Line Items]
Common stock issued for settlement of litigation (in shares)	2,218,572
Percentage of common stock outstanding shares	41.20%

Investment in Paradise on Win40

Investment in Paradise on Wings - Summary of the unaudited income statement of Paradise on Wings (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016		Dec. 31, 2015
Schedule of Equity Method Investments [Line Items]
Company's share of net income (loss)	$ (222,685)	[1]	$ (247,717)
Paradise on Wings Franchise Group, LLC
Schedule of Equity Method Investments [Line Items]
Revenue	384,653		348,781
Operating expenses	(830,023)		(585,384)
Loss from operations	(445,370)		(236,603)
Other expense			(258,832)
Net loss	(445,370)		(495,435)
Company's share of net income (loss)	$ (222,685)		$ (247,717)
[1]	Restated

Investment in Paradise on Win41

Investment in Paradise on Wings - Summary of the unaudited balance sheet of Paradise on Wings (Details 1) - Paradise on Wings Franchise Group, LLC - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Schedule of Equity Method Investments [Line Items]
Current assets	$ 3,549	$ 62,460
Equity investment	141,168	141,168
Total assets	144,717	203,628
Total liabilities	110,596	101,023
Equity	34,121	102,605
Total liabilities and equity	$ 144,717	$ 203,628

Investment in Paradise on Win42

Investment in Paradise on Wings (Detail Textuals)		1 Months Ended	12 Months Ended
		Jan. 20, 2014USD ($)UnitConcession_stands$ / sharesshares	Dec. 31, 2016USD ($)
Schedule of Equity Method Investments [Line Items]
Percentage of preferred right to distributions related to income, gain, losses, deductions and expenses		100.00%
Loss on impairment of investment	[1]		$ 348,143
Paradise on Wings Franchise Group, LLC
Schedule of Equity Method Investments [Line Items]
Percentage of ownership interest		50.00%	50.00%
Paradise on Wings Franchise Group, LLC | Contribution agreement | Class A Membership Interests
Schedule of Equity Method Investments [Line Items]
Membership interest acquired | Unit		117.65
Percentage of ownership interest		50.00%
Percentage of vote for all managers		50.00%
Percentage of vote for use of contributed capital for permitted purpose		60.00%
Percentage of preferred right to distributions related to income, gain, losses, deductions and expenses		50.00%
Paradise on Wings Franchise Group, LLC | Contribution agreement | Class A Membership Interests | Maximum
Schedule of Equity Method Investments [Line Items]
Threshold limit for appointment of manager | Concession_stands		2
Paradise on Wings Franchise Group, LLC | Contribution agreement | Class B Membership Interests
Schedule of Equity Method Investments [Line Items]
Membership interest acquired | Unit		117.65
Percentage of ownership interest		50.00%
Agreed payment in cash as per terms of contribution agreement		$ 400,000
Consideration paid prior to closing of agreement		350,000
Amount due upon closing of agreement		50,000
Consideration paid in shares for capital contribution		$ 400,000
Bid price per share on morning of closing date | $ / shares		$ 1.70
Number of shares issued on closing date | shares		235,295
Threshold limit for appointment of manager | Concession_stands		1
Percentage of vote for all managers		50.00%
Percentage of vote for use of contributed capital for permitted purpose		60.00%
Percentage of preferred right to distributions related to income, gain, losses, deductions and expenses		50.00%
[1]	Restated

Acquisition of Seediv (Details)

Acquisition of Seediv (Details) - Acquisition of Seediv	Dec. 19, 2016USD ($)
Business Acquisition [Line Items]
Cash and cash equivalents	$ 18,089
Inventory	40,574
Other current assets	6,538
Leasehold improvements, net	46,541
Furniture and equipment, net	33,701
Total assets acquired	145,443
Accounts payable - related party	(1,026)
Accrued expenses	(126,878)
Notes payable - related party	(234,286)
Total liabilities assumed	(362,190)
Seediv compensation expense	251,309
Net consideration paid	$ 34,562

Acquisition of Seediv (Details

Acquisition of Seediv (Details 1) - Acquisition of Seediv - USD ($)	12 Months Ended
	Dec. 31, 2016	[1]	Dec. 31, 2015
Business Acquisition [Line Items]
Revenue	$ 4,643,904		$ 4,316,518
Loss from continuing operations	(845,508)		(107,918)
Net loss	$ (1,467,086)		$ (587,094)
Net loss per share - basic and fully diluted	$ (0.22)		$ (0.09)
[1]	Restated

Acquisition of Seediv (Detail45

Acquisition of Seediv (Details Textuals)		Dec. 31, 2016USD ($)	Dec. 19, 2016USD ($)	Dec. 31, 2016USD ($)Restaurant		Dec. 31, 2015USD ($)
Business Acquisition [Line Items]
Cash payment	[1]			$ (4,424)
Number of franchised restaurants | Restaurant				22
Revenue				$ 1,275,448	[1]	$ 966,931
Net income (loss)				(813,713)	[1]	(432,730)
General and Administrative Expense [Member]
Business Acquisition [Line Items]
Acquisition related costs				$ 50,000
DWG acquisitions LLC
Business Acquisition [Line Items]
Number of franchised restaurants | Restaurant				6
Blue Victory Holdings Inc
Business Acquisition [Line Items]
Proceeds from related party debt				$ 840,353		$ 1,987,953
Seenu G Kasturi
Business Acquisition [Line Items]
Percentage of ownership interest			14.80%
Seenu G Kasturi | Blue Victory Holdings Inc
Business Acquisition [Line Items]
Percentage of ownership interest			90.00%
Acquisition of Seediv
Business Acquisition [Line Items]
Payment agreed for membership interests			$ 600,000
Cash payment			$ (13,665)
Multiplier for earn out payment			5.5
Revenue		$ 130,861
Net income (loss)		$ 13,210
Acquisition of Seediv | DWG acquisitions LLC
Business Acquisition [Line Items]
Cancellation and termination of accounts receivable			$ 259,123
Acquisition of Seediv | Racing QSR, LLC
Business Acquisition [Line Items]
Cancellation and termination of debt			$ 327,212
[1]	Restated

Inventory (Details)

Inventory (Details) - USD ($)		Dec. 31, 2016	Dec. 31, 2015
Inventory [Line Items]
Total	[1]	$ 45,250
Food
Inventory [Line Items]
Total		25,942
Beverages
Inventory [Line Items]
Total		$ 19,308
[1]	Restated

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($)		Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Subtotal		$ 112,265
Less: accumulated depreciation		(31,317)
Total	[1]	80,948
Leasehold improvements
Property, Plant and Equipment [Line Items]
Subtotal		62,125
Furniture, fixtures and equipment
Property, Plant and Equipment [Line Items]
Subtotal		$ 50,140
[1]	Restated

Property and Equipment, Net (48

Property and Equipment, Net (Detail Textuals)	12 Months Ended
	Dec. 31, 2016USD ($)
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 507	[1]
[1]	Restated

Fair Value Measurements - Summa

Fair Value Measurements - Summary of equity investment within fair value hierarchy utilized to measure fair value on recurring basis (Details) - USD ($)		Dec. 31, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investment in Paradise on Wings			$ 570,828
Contingent consideration	[1]	$ 20,897
Recurring basis | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investment in Paradise on Wings
Contingent consideration
Recurring basis | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investment in Paradise on Wings			570,828
Contingent consideration
Recurring basis | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investment in Paradise on Wings
Contingent consideration		$ 20,897
[1]	Restated

Fair Value Measurements (Detail

Fair Value Measurements (Detail Textuals) - USD ($)		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Jan. 20, 2014
Fair Value [Line Items]
Loss on impairment of investment	[1]	$ (348,143)
Contingent consideration	[1]	$ 20,897
Paradise on Wings Franchise Group, LLC
Fair Value [Line Items]
Percentage of ownership interest		50.00%		50.00%
Net loss		$ (445,370)	$ (495,435)
[1]	Restated

Notes Receivable (Detail Textua

Notes Receivable (Detail Textuals) - USD ($)		1 Months Ended				12 Months Ended
		Sep. 30, 2016	Jun. 30, 2016	Oct. 31, 2014	Sep. 30, 2014	Dec. 31, 2016		Dec. 31, 2015	Jun. 30, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]
Payments to acquire notes receivable						$ 419,849	[1]	$ 297,918
Notes receivable, net - related party								121,638
Notes receivable for payment of franchisee fees owed	[1]					86,717
Interest receivable, net	[1]					838
Interest income - related party								6,316
Interest income	[1]					896
Allowance for uncollectible interest receivable						13,552
Repayments of notes payable - related party						824,250	[1]	1,991,373
Principal outstanding under loan						1,783		3,892
Principal of accrued interest was outstanding						78,020
Cash paid for interest						0	[1]	0
Interest receivable outstanding						838		13,552
Notes receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Payments to acquire notes receivable						121,638
Carrying value of outstanding notes receivable						93,121		128,042
Notes receivable for payment of franchisee fees owed						6,404
Notes receivable | One of franchisees
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregate original principal amount		$ 13,869			$ 6,329
Term of notes receivable					3 years
Payments to acquire notes receivable						2,109		1,934
Proceeds from notes receivable from related party						551
Accrued interest rate per year		5.00%
Principal of accrued interest was outstanding						13,318
Cash paid for interest						57
Notes receivable | One of franchisees | Promissory notes
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregate original principal amount			$ 25,000
Term of notes receivable			2 years
Accrued interest rate per year			5.00%
Notes receivable | One of franchisees | Line of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregate original principal amount			$ 28,020
Outstanding amount under line of credit			$ 25,000
Notes receivable | Certain franchisees
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregate original principal amount									$ 40,507
Payments to acquire notes receivable						2,512		2,652
Notes receivable | Yobe Acquisition, LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Payments to acquire notes receivable				$ 3,700
Accrued interest rate per year				6.00%
Notes receivable | Racing QSR, LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Payments to acquire notes receivable						$ 419,849		$ 121,638
Accrued interest rate per year						6.00%
[1]	Restated

Debt Obligations - Summary of c

Debt Obligations - Summary of carrying value of outstanding promissory notes, net of unamortized discount (Details) - USD ($)		Dec. 31, 2016		Dec. 31, 2015
Debt Disclosure [Abstract]
Notes payable - related party	[1]	$ 232,572
Notes payable - in default		7,000	[1]	$ 7,000
Total notes payable, net		$ 239,572		$ 7,000
[1]	Restated

Debt Obligations (Detail Textua

Debt Obligations (Detail Textuals) - USD ($)	Dec. 31, 2016		Dec. 31, 2015
Debt Disclosure [Abstract]
Outstanding promissory notes, net of unamortized discount	$ 239,572		$ 7,000
Notes payable - in default	7,000	[1]	7,000
Accrued interest under outstanding promissory notes	$ 2,594	[1]	$ 2,173
[1]	Restated

Debt Obligations (Detail Text54

Debt Obligations (Detail Textuals 1) - Promissory notes	1 Months Ended
	Dec. 28, 2008USD ($)Investor	Dec. 31, 2016USD ($)	Dec. 19, 2016USD ($)	Dec. 31, 2015USD ($)	Apr. 30, 2015USD ($)
Blue Victory Holdings, Inc | Seediv, LLC
Debt Instrument [Line Items]
Aggregate original principal amount			$ 216,469
Interest rate per annum on notes			6.00%
Investors
Debt Instrument [Line Items]
Promissory notes issued, number of investors | Investor	4
Aggregate original principal amount	$ 11,000				$ 4,000
Proceeds from issuance of notes payable	$ 11,000
Interest rate per annum on notes	6.00%
Maturity period of promissory notes	3 years
Percentage of principal amount of notes for the payment of a penalty	10.00%
Outstanding amount under line of credit		$ 7,000		$ 7,000

Debt Obligations (Detail Text55

Debt Obligations (Detail Textuals 2) - Blue Victory Holdings, Inc - Loan agreement - Revolving line of credit facility	Sep. 13, 2013USD ($)
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 1,000,000
Maximum amount of debt not to be exceeded every month	$ 150,000
Accrued interest	6.00%

Debt Obligations (Detail Text56

Debt Obligations (Detail Textuals 3) - USD ($)	12 Months Ended
	Dec. 31, 2016		Dec. 31, 2015	Dec. 28, 2014
Debt Instrument [Line Items]
Payments on notes payable in settlement and release agreement			$ 4,000
Outstanding promissory notes, net of unamortized discount	$ 239,572		7,000
Repayments of notes payable - related party	(824,250)	[1]	(1,991,373)
Revolving line of credit facility
Debt Instrument [Line Items]
Credit facility, principal and accrued interest outstanding	16,103
Proceeds from related party debt	840,353
Repayments of notes payable - related party	(824,250)
Revolving line of credit facility | Blue Victory Holdings | Loan agreement
Debt Instrument [Line Items]
Additional borrowing under credit facility			1,987,953
Credit facility, principal and accrued interest outstanding	$ 16,103			$ 3,420
Repayments of notes payable - related party			$ (1,991,373)
[1]	Restated

Capital Stock (Detail Textuals)

Capital Stock (Detail Textuals) - $ / shares	Dec. 31, 2016		Dec. 31, 2015
Capital Stock [Line Items]
Class A common stock, shares authorized	100,000,000		100,000,000
Class A common stock, par value (in dollars per share)	$ 0.01		$ 0.01
Class A common stock, shares outstanding	6,647,464	[1]	6,521,035
[1]	Restated

Capital Stock (Detail Textuals

Capital Stock (Detail Textuals 1)

1 Months Ended

12 Months Ended

Nov. 30, 2016shares

Aug. 31, 2016USD ($)

Aug. 31, 2015shares

Feb. 28, 2015shares

Jan. 31, 2015USD ($)shares

Feb. 27, 2014USD ($)Installmentshares

Jul. 22, 2013USD ($)shares

Jan. 31, 2013USD ($)

Jan. 22, 2013USD ($)

Dec. 31, 2016USD ($)shares

Dec. 31, 2015USD ($)

Capital Stock [Line Items]

Common stock issued for note receivable - related party

$ 170,000

Stock issued for settlement of litigation

$ 19,551

[1]

90,000

stock compensation expense and stock subscriptions payable

41,337

[1]

59,012

Securities purchase agreement | Seenu G Kasturi

Capital Stock [Line Items]

Common stock issued for note receivable - related party (in shares) | shares

206,061

Common stock issued for note receivable - related party

$ 340,000

Interest rate per annum

6.00%

Number of installment | Installment

4

Frequency of periodic payment

quarterly

Principal and interest payable in four equal quarterly installments

$ 85,000

Employment agreement | Richard W Akam

Capital Stock [Line Items]

Amount of common stock connection with employee agreement

$ 50,000

$ 50,000

$ 50,000

$ 50,000

Number of common stock issued in connection with employment agreement | shares

71,429

71,429

71,429

Amount of additional shares of common stock to be issued

$ 50,000

Allocated share-based compensation expense

$ 137

548

stock compensation expense and stock subscriptions payable

49,863

Employment agreement | Richard W Akam | Stock to be issued on January 1, 2016

Capital Stock [Line Items]

Allocated share-based compensation expense

49,863

Employment agreement | Richard W Akam | Stock to be issued on January 1, 2017

Capital Stock [Line Items]

Allocated share-based compensation expense

49,863

Employment agreement | Non-executive employees one

Capital Stock [Line Items]

Number of common stock issued in connection with employment agreement | shares

20,000

10,000

Allocated share-based compensation expense

$ 41,200

2,000

Employment agreement | Non-executive employees two

Capital Stock [Line Items]

Number of common stock issued in connection with employment agreement | shares

20,000

Allocated share-based compensation expense

$ 6,600

Employment agreement | J. David Eberle

Capital Stock [Line Items]

Amount of common stock connection with employee agreement

$ 57,142

Value of common stock issued in connection with employment agreement

17,143

Litigation settlement expense

27,143

Litigation settlement amount

100,000

Stock issued for settlement of litigation

$ 90,000

Settlement and Release Agreement | Guiseppe Cala

Capital Stock [Line Items]

Litigation settlement amount

$ 15,000

Stock issued for settlement of litigation

$ 35,000

[1]

Restated

Stock Compensation Plans (Detai

Stock Compensation Plans (Detail Textuals) - shares	Dec. 31, 2016	Jun. 30, 2014	Aug. 31, 2011	Aug. 18, 2011
2011 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common stock granted to employees, officers and directors of, and consultants and advisors			1,214,286
Number of common stock available for issuance	142,858			1,214,286
2014 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common stock granted to employees, officers and directors of, and consultants and advisors		1,000,000
Number of common stock available for issuance	1,000,000

Commitments and Contingencies60

Commitments and Contingencies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Straight-lined minimum rent	$ 29,554	$ 21,039
Contingent rent
Other
Total	$ 29,554	$ 21,039

Commitments and Contingencies -

Commitments and Contingencies - Summary of future minimum annual payments (Details 1)	Dec. 31, 2016USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,017	$ 35,269
2,018	2,200
2,019
2,020
2,021
Thereafter
Total	$ 37,469

Commitments and Contingencies62

Commitments and Contingencies (Detail Textuals) - USD ($)	1 Months Ended					12 Months Ended
	Jan. 31, 2015	Aug. 19, 2013	Jul. 22, 2013	Jan. 31, 2013	Jan. 22, 2013	Dec. 31, 2016
Commitments And Contingencies [Line Items]
Term of agreement						10 years
Daniel Slone
Commitments And Contingencies [Line Items]
Annual compensation		$ 1
Employment Agreement | Richard W Akam
Commitments And Contingencies [Line Items]
Term of agreement					1 year
Annual compensation					$ 150,000
Additional renewal term of agreement					1 year
Number of common stock issued in connection with employment agreement	71,429		71,429			71,429
Amount of common stock connection with employee agreement			$ 50,000	$ 50,000	$ 50,000	$ 50,000
Amount of additional shares of common stock to be issued			$ 50,000

Commitments and Contingencies63

Commitments and Contingencies (Detail Textuals 1)	1 Months Ended
	Dec. 20, 2016USD ($)	Jan. 31, 2015USD ($)ft²	May 31, 2014ft²	Oct. 31, 2013USD ($)ft²	Jan. 31, 2013USD ($)ft²
Corporate Headquarters
Commitments And Contingencies [Line Items]
Area of land leased | ft²		2,000			1,800
Fixed monthly rent payment | $		$ 1,806			$ 1,100
Lease expires date		Dec. 31, 2017			Jan. 31, 2015
Nocatee Restaurant
Commitments And Contingencies [Line Items]
Area of land leased | ft²				2,900
Fixed monthly rent payment | $				$ 1,100
Percentage increase in additional annual rent payment				6.00%
Initial term of lease				53 months
Additional term of lease				60 months
Youngerman Circle Restaurant
Commitments And Contingencies [Line Items]
Area of land leased | ft²			6,500
Fixed monthly rent payment | $	$ 10,000
Percentage increase in additional annual rent payment	13.00%		7.00%
Initial term of lease	20 years		10 years
Additional term of lease	5 years		1 year
Initial base rent payment Percentage of net sales	7.50%

Related-Party Transactions (Det

Related-Party Transactions (Detail Textuals)

1 Months Ended

12 Months Ended

Jul. 31, 2015USD ($)

Oct. 31, 2014USD ($)

Feb. 27, 2014USD ($)shares

Aug. 31, 2013USD ($)

Jul. 31, 2013

Dec. 31, 2016USD ($)

Dec. 31, 2015USD ($)

Dec. 31, 2015USD ($)

Dec. 19, 2016USD ($)

Mar. 31, 2016

Dec. 31, 2014

Dec. 28, 2014USD ($)

May 31, 2014ft²

Sep. 13, 2013USD ($)

Related Party Transaction [Line Items]

Term of agreement

10 years

Revenue from related parties

$ 513,796

[1]

$ 467,700

Common stock issued for note receivable - related party

170,000

Repayments of notes payable - related party

824,250

[1]

1,991,373

Payments to acquire notes receivable

$ 419,849

[1]

297,918

Youngerman Circle Restaurant

Related Party Transaction [Line Items]

Ownership percentage in common stock of company

14.80%

Area of land leased | ft²

6,500

Revolving line of credit facility

Related Party Transaction [Line Items]

Proceeds from related party debt

$ 840,353

Repayments of notes payable - related party

824,250

Outstanding principal amount of credit facility

16,103

Seenu G Kasturi | Blue Victory Holdings

Related Party Transaction [Line Items]

Proceeds from related party debt

840,353

1,987,953

Repayments of notes payable - related party

$ 824,250

$ 1,991,373

Seenu G Kasturi | Racing QSR, LLC

Related Party Transaction [Line Items]

Ownership percentage in common stock of company

8.70%

8.70%

DWG acquisitions LLC | Seenu G Kasturi

Related Party Transaction [Line Items]

Ownership percentage in common stock of company

14.80%

Yobe Acquisition, LLC | Seenu G Kasturi

Related Party Transaction [Line Items]

Ownership percentage in common stock of company

8.70%

Loan agreement | Revolving line of credit facility | Blue Victory Holdings

Related Party Transaction [Line Items]

Interest rate per annum

6.00%

Maximum borrowing capacity

$ 1,000,000

Repayments of notes payable - related party

$ 1,991,373

Outstanding principal amount of credit facility

$ 16,103

$ 3,420

Loan agreement | Seenu G Kasturi

Related Party Transaction [Line Items]

Ownership percentage in common stock of company

14.80%

Loan agreement | Seenu G Kasturi | Blue Victory Holdings

Related Party Transaction [Line Items]

Equity interest held

90.00%

Subcontractor concession agreement | DWG acquisitions LLC

Related Party Transaction [Line Items]

Revenue from related parties

$ 35,000

$ 39,000

Subcontractor concession agreement | DWG acquisitions LLC | Levy Premium Food service Limited Partnership

Related Party Transaction [Line Items]

Subcontracting monthly fees

$ 2,000

Subcontractor concession agreement | DWG acquisitions LLC | Ovations Food Services, L.P.

Related Party Transaction [Line Items]

Extended term of agreement

2 years

Subcontracting monthly fees

$ 3,000

Net amount of fees generated during period

$ (496)

Securities purchase agreement | Seenu G Kasturi

Related Party Transaction [Line Items]

Interest rate per annum

6.00%

Ownership percentage in common stock of company

14.80%

Common stock issued for note receivable - related party (in shares) | shares

206,061

Common stock issued for note receivable - related party

$ 340,000

Securities purchase agreement | Seenu G Kasturi | Blue Victory Holdings

Related Party Transaction [Line Items]

Equity interest held

90.00%

Franchise agreement | DWG acquisitions LLC

Related Party Transaction [Line Items]

Royalty revenue

$ 478,796

428,700

Franchise agreement | DWG acquisitions LLC | Seenu G Kasturi

Related Party Transaction [Line Items]

Ownership percentage in common stock of company

14.80%

Franchise agreement | DWG acquisitions LLC | Seenu G Kasturi | Jacksonville, Florida

Related Party Transaction [Line Items]

Ownership percentage in common stock of company

14.80%

Royalty revenue

$ 90,467

98,802

Franchise agreement | DWG acquisitions LLC | Seenu G Kasturi | Valdosta, Georgia

Related Party Transaction [Line Items]

Ownership percentage in common stock of company

14.80%

Royalty revenue

$ 46,535

58,180

Franchise agreement | DWG acquisitions LLC | Seenu G Kasturi | Tifton, Georgia

Related Party Transaction [Line Items]

Ownership percentage in common stock of company

14.80%

Royalty revenue

$ 35,070

44,901

Franchise fee

30,000

Franchise agreement | DWG acquisitions LLC | Seenu G Kasturi | Fleming Island, Florida

Related Party Transaction [Line Items]

Ownership percentage in common stock of company

14.80%

Royalty revenue

$ 44,986

32,819

Franchise fee

30,000

Franchise agreement | DWG acquisitions LLC | Seenu G Kasturi | Panama City Beach, Florida

Related Party Transaction [Line Items]

Ownership percentage in common stock of company

14.80%

Royalty revenue

$ 52,564

16,372

Franchise fee

30,000

Franchise agreement | DWG acquisitions LLC | Seenu G Kasturi | Pensacola, Florida

Related Party Transaction [Line Items]

Ownership percentage in common stock of company

14.80%

Royalty revenue

29,789

Franchise fee

$ 30,000

Franchise agreement | DWG acquisitions LLC | Seenu G Kasturi | Kingsland, Georgia

Related Party Transaction [Line Items]

Ownership percentage in common stock of company

14.80%

Royalty revenue

$ 44,659

Franchise fee

30,000

Franchise agreement | DWG acquisitions LLC | Seenu G Kasturi | Ponte Vedra, Florida

Related Party Transaction [Line Items]

Royalty revenue

74,726

69,545

Sponsorship agreement | Jacksonville Jaguars, LLC

Related Party Transaction [Line Items]

Term of agreement

3 years

Notes receivable | Racing QSR, LLC

Related Party Transaction [Line Items]

Payments to acquire notes receivable

$ 419,849

$ 121,638

Notes receivable | Yobe Acquisition, LLC

Related Party Transaction [Line Items]

Payments to acquire notes receivable

$ 3,700

Notes receivable | Quantum Leap QSR, LLC

Related Party Transaction [Line Items]

Interest rate per annum

6.00%

Promissory notes | Seediv, LLC | Blue Victory Holdings

Related Party Transaction [Line Items]

Interest rate per annum

6.00%

Aggregate original principal amount

$ 216,469

Promissory notes | Seediv, LLC | Seenu G Kasturi

Related Party Transaction [Line Items]

Ownership percentage in common stock of company

14.80%

[1]

Restated

Judgments in Legal Proceedings

Judgments in Legal Proceedings (Detail Textuals) - USD ($)		1 Months Ended		12 Months Ended
		Aug. 31, 2016	Jan. 31, 2010	Dec. 31, 2016	Dec. 31, 2015
Loss Contingencies [Line Items]
Gain on settlement of liabilities	[1]			$ 175,449
Settlement Agreement
Loss Contingencies [Line Items]
Litigation settlement amount			$ 250,000
Payments for legal settlement			$ 40,000
Amount payable of legal settlement					$ 210,000
Settlement and Release Agreement | Guiseppe Cala
Loss Contingencies [Line Items]
Litigation settlement amount		$ 15,000
Amount payable of legal settlement				210,000
Stock issued during period for litigation settlements		35,000
Gain on settlement of liabilities				$ 175,449
[1]	Restated

Judgments in Legal Proceeding66

Judgments in Legal Proceedings (Detail Textuals 1) - USD ($)	Nov. 11, 2011	Oct. 04, 2011	Dec. 31, 2016		Dec. 31, 2015	Dec. 25, 2011
Loss Contingencies [Line Items]
Loss from legal proceedings			$ 82,642	[1]	$ (221,323)
Breach of guarantee
Loss Contingencies [Line Items]
Litigation settlement amount		$ 161,747
Litigation settlement expense	$ 33,000
Accrued interest of litigation settlement						$ 2,369
Loss from legal proceedings						$ 197,116
Interest expense			$ 11,303		$ 11,365
[1]	Restated

Judgments in Legal Proceeding67

Judgments in Legal Proceedings (Detail Textuals 2) - USD ($)	1 Months Ended		12 Months Ended
	Jan. 31, 2015	Apr. 30, 2012	Dec. 31, 2016		Dec. 31, 2015
Loss Contingencies [Line Items]
Loss contingency damages sought	$ 194,181		$ 111,539
Gain / (loss) on settlement of litigation			82,642	[1]	$ (221,323)
Accrued interest outstanding			25,980
Other expenses outstanding			10,586
Accrued legal settlement			$ 148,105	[1]	194,181
J. David Eberle
Loss Contingencies [Line Items]
Loss contingency damages sought		$ 448.08
J. David Eberle | Settlement and Release Agreement
Loss Contingencies [Line Items]
Settlement agreement payable	100,000
Settlement agreement payable monthly installment	$ 16,667
Stock issued during period for litigation settlements	57,142
Gain / (loss) on settlement of litigation					$ 27,142
[1]	Restated

Restatement of Previously Iss68

Restatement of Previously Issued Consolidated Financial Statements - Consolidated Balance Sheet (Details) - USD ($)	Dec. 31, 2016		Dec. 31, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stock subscriptions payable	$ 150,000	[1]	$ 199,863
Accumulated deficit	(5,113,332)	[1]	$ (4,299,619)
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stock subscriptions payable	199,863
Accumulated deficit	(5,163,195)
Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Stock subscriptions payable	(49,863)
Accumulated deficit	$ 49,863
[1]	Restated

Restatement of Previously Iss69

Restatement of Previously Issued Consolidated Financial Statements - Consolidated Statement of Operations (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2016		Dec. 31, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Employee compensation expense	$ 534,751	[1]	$ 585,128
Total operating expenses	2,088,673	[1]	920,485
Income / (loss) from operations	(813,225)	[1]	46,446
Net loss	$ (813,713)	[1]	$ (432,730)
Net loss per share - basic and fully diluted (in dollars per share)	$ (0.12)	[1]	$ (0.07)
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Employee compensation expense	$ 584,614
Total operating expenses	2,138,536
Income / (loss) from operations	(863,088)
Net loss	$ (863,576)
Net loss per share - basic and fully diluted (in dollars per share)	$ (0.13)
Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Employee compensation expense	$ (49,863)
Total operating expenses	(49,863)
Income / (loss) from operations	49,863
Net loss	$ 49,863
Net loss per share - basic and fully diluted (in dollars per share)	$ 0.01
[1]	Restated

Restatement of Previously Iss70

Restatement of Previously Issued Consolidated Financial Statements - Consolidated Statement of Cash Flows (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2016		Dec. 31, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss	$ (813,713)	[1]	$ (432,730)
Stock-based compensation expense	41,337	[1]	$ 59,012
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss	(863,576)
Stock-based compensation expense	91,200
Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss	49,863
Stock-based compensation expense	$ (49,863)
[1]	Restated

Restatement of Previously Iss71

Restatement of Previously Issued Consolidated Financial Statements (Detail Textuals) - USD ($)	1 Months Ended			12 Months Ended
	Jul. 22, 2013	Jan. 31, 2013	Jan. 22, 2013	Dec. 31, 2016		Dec. 31, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]
stock compensation expense and stock subscriptions payable				$ 41,337	[1]	$ 59,012
Employment agreement | Richard W Akam
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Amount of common stock connection with employee agreement	$ 50,000	$ 50,000	$ 50,000	50,000
stock compensation expense and stock subscriptions payable				$ 49,863
[1]	Restated

Subsequent Events (Detail Textu

Subsequent Events (Detail Textuals) - USD ($)	Apr. 01, 2017	Jan. 18, 2017	Jan. 31, 2015	Jul. 22, 2013	Jan. 22, 2013	Dec. 31, 2016	Mar. 24, 2017	Sep. 13, 2013
Subsequent Event [Line Items]
Term of agreement						10 years
Loan agreement | Blue Victory Holdings, Inc | Line of credit facility
Subsequent Event [Line Items]
Maximum borrowing capacity								$ 1,000,000
Richard W Akam | Employment Agreement
Subsequent Event [Line Items]
Term of agreement					1 year
Additional renewal term of agreement					1 year
Annual compensation					$ 150,000
Number of common shares issued			71,429	71,429		71,429
Subsequent Event | Loan agreement | Blue Victory Holdings, Inc | Line of credit facility
Subsequent Event [Line Items]
Maximum borrowing capacity							$ 50,000
Subsequent Event | Seenu G Kasturi | Employment Agreement
Subsequent Event [Line Items]
Term of agreement		3 years
Additional renewal term of agreement		1 year
Initial annual base salary		$ 80,000
Annual compensation		26,000
Value of equity awards		$ 54,000
Number of common shares issued	10,537