ARC 10-Q 14 Nov 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 10, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	ARC Group, Inc.
Entity Central Index Key	1,452,872
Trading Symbol	arck
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		6,937,869
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Amendment Flag	false
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Assets
Cash and cash equivalents	$ 132,904	$ 50,923
Restricted cash and cash equivalents	13,076
Accounts receivable, net	48,971	67,395
Accounts receivable, net - related party	3,056	14,568
Ad funds receivable, net	37,093
Ad funds receivable, net - related party	2,601
Other receivables, net - related party	24,000
Inventory	40,867	45,250
Notes receivable, net	37,171	63,742
Interest receivable, net		838
Other current assets	16,711	1,806
Total current assets	356,450	244,522
Notes receivable, net of current portion	1,209	29,379
Property and equipment, net	102,101	80,948
Total assets	459,760	354,849
Liabilities and stockholders' deficit
Accounts payable and accrued expenses	703,809	735,331
Accounts payable and accrued expenses - related party	46,149	98,434
Accrued interest	12,969	2,594
Ad fund liability	13,076
Settlement agreements payable	262,155	253,724
Accrued legal settlement	153,961	148,105
Notes payable - in default	7,000	7,000
Notes payable - related party	26,248	232,572
Contingent consideration	20,897	20,897
Other current liabilities	10,985	5,096
Total current liabilities	1,257,249	1,503,753
Total liabilities	1,257,249	1,503,753
Stockholders' deficit:
Class A common stock - $0.01 par value: 100,000,000 shares authorized, 6,935,119 and 6,647,464 shares issued and outstanding at September 30, 2017 and December 31, 2016, respectively	69,351	66,475
Additional paid-in capital	3,982,077	3,747,953
Stock subscriptions payable	176,740	150,000
Accumulated deficit	(5,025,657)	(5,113,332)
Total stockholders' deficit	(797,489)	(1,148,904)
Total liabilities and stockholders' deficit	$ 459,760	$ 354,849

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2017	Dec. 31, 2016
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	6,935,119	6,647,464
Class A common stock, shares outstanding	6,935,119	6,647,464

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenue:
Restaurant sales	$ 841,214		$ 2,595,679
Franchise and other revenue	165,905	$ 174,499	509,032	$ 476,831
Franchise and other revenue - related party	40,285	9,092	123,343	314,576
Total net revenue	1,047,404	183,591	3,228,054	791,407
Restaurant operating costs:
Cost of sales	274,846		869,600
Labor	293,035		857,933
Occupancy	92,729		187,264
Other operating expenses	198,354		555,664
Professional fees	67,975	52,550	351,185	121,450
Employee compensation expense	91,033	140,600	250,626	390,582
General and administrative expenses	50,991	268,559	82,437	316,124
Total operating expenses	1,068,963	461,709	3,154,709	828,156
Income / (loss) from operations	(21,559)	(278,118)	73,345	(36,749)
Other income:
Interest income / (expense)	(6,506)	(2,622)	(22,730)	293
Income from investment in Paradise on Wings		101,056		106,082
Gain on settlement of liabilities		175,449		175,449
Gain on sale of investment in Paradise on Wings -related party	24,000		24,000
Other income	3,976		13,060	864
Total other income	21,470	273,883	14,330	282,688
Net income / (loss)	$ (89)	$ (4,235)	$ 87,675	$ 245,939
Net income / (loss) per share - basic and fully diluted	$ 0	$ 0	$ 0.01	$ 0.04
Weighted average number of shares outstanding - basic and fully diluted	6,773,041	6,612,983	6,768,839	6,599,357

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Deficit (Unaudited) - 9 months ended Sep. 30, 2017 - USD ($)	Common Stock	Additional Paid-in Capital	Stock Subscriptions Payable	Accumulated Deficit	Total
Balance at Dec. 31, 2016	$ 66,475	$ 3,747,953	$ 150,000	$ (5,113,332)	$ (1,148,904)
Balance (in shares) at Dec. 31, 2016	6,647,464				6,647,464
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock issued for services	$ 2,523	204,477	26,740		$ 233,740
Common stock issued for services (in shares)	252,360
Common stock issued for payment of consulting fees due	$ 353	29,647			30,000
Common stock issued for payment of consulting fees due (in shares)	35,295
Net income				87,675	87,675
Balance at Sep. 30, 2017	$ 69,351	$ 3,982,077	$ 176,740	$ (5,025,657)	$ (797,489)
Balance (in shares) at Sep. 30, 2017	6,935,119				6,935,119

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities
Net income	$ 87,675	$ 245,939
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation expense	11,902
Stock-based compensation expense	233,740	37,295
Stock-based payment for consulting fees due	30,000
Bad debt expense		271,590
Income from investment in Paradise on Wings		(106,082)
Gain on sale of investment in Paradise on Wings - related party	(24,000)
Gain on settlement of liabilities		(175,449)
Changes in operating assets and liabilities:
Restricted cash	(13,076)
Accounts receivable	18,424	(36,858)
Accounts receivable - related party	11,512	(28,332)
Ad fund receivable	(37,093)
Ad fund receivable - related party	(2,601)
Other receivables	(24,000)
Inventory	4,383
Interest receivable	838	11,380
Other assets	(14,905)	(28,841)
Accounts payable and accrued liabilities	(31,522)	63,579
Accounts payable and accrued liabilities - related party	(41,910)	(23,023)
Advertising fund liabilities	13,076
Settlement agreements payable	8,431	(6,401)
Accrued legal settlement	5,856
Other liabilities	5,889	2,075
Net cash provided by operating activities	242,619	226,872
Cash flows from investing activities
Issuance of notes receivable		(74,593)
Repayments of notes receivable	54,741
Issuance of notes receivable - related party		(595,635)
Repayments of notes receivable - related party		445,683
Sale of investment in Paradise on Wings	24,000
Purchases of fixed assets	(33,055)
Net cash provided / (used) by investing activities	45,686	(224,545)
Cash flows from financing activities
Proceeds from issuance of notes payable - related party		783,323
Repayments of notes payable - related party	(206,324)	(783,323)
Net cash used by financing activities	(206,324)
Net decrease in cash and cash equivalents	81,981	2,327
Cash and cash equivalents, beginning of period	50,923	6,775
Cash and cash equivalents, end of period	132,904	9,102
Supplemental disclosure of cash flow information
Cash paid for interest	0	0
Cash paid for income taxes	$ 0	0
Schedule of non-cash financing activities
Stock issued for settlement of litigation		$ 19,551

Description of Business

Description of Business	9 Months Ended
	Sep. 30, 2017
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 September 30, 2017, the Company had 22 restaurants and two concession stands. Of the 22 restaurants, 17 were located in Florida and five were located in Georgia. The Company’s concession stands were also located in Florida. Two of the Company’s restaurants were owned by the Company, and the remaining 20 restaurants were owned and operated by franchisees. The operation of the Company’s concession stands at EverBank Field has been assigned to a third-party operator.

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	Note 2. Basis of Presentation and Summary of Significant Accounting Policies Interim Financial Information The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The unaudited consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Seediv, LLC. All intercompany accounts and transactions were eliminated in consolidation. The accompanying The accompanying 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 2016 fiscal year have been reclassified to conform to the 2017 fiscal year presentation. These reclassifications did not result in any change to the previously reported total assets, net income / (loss) or stockholders’ deficit. Going Concern As shown in the accompanying financial statements, the Company had an accumulated deficit of $5,025,657 and a working capital deficit of $900,799 at September 30, 2017. In addition, the Company incurred net losses of $863,576 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. Those facts create substantial doubt about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon it successfully executing upon its plan to generate positive cash flows during the remainder of its 2017 fiscal year and during its 2018 fiscal year. In furtherance of this plan, the Company is seeking to increase sales and reduce expenses at its company-owned restaurants, increase the number of franchised restaurants that it has, and acquire additional brands that can contribute profits and positive cash flows to the Company. The Company’s financial statements do not include any adjustments that might be necessary if it were unable to continue as a going concern. 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 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. 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. We account for the cash and cash equivalents held by the general advertising fund as restricted cash on our accompanying consolidated balance sheets. The restricted cash of this fund is classified as current as it is expected to be utilized to fund short-term obligations of the general advertising fund. Significant Accounting Policies In May 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-09, Revenue From Contracts With Customers Revenue From Contracts With Customers – Deferral of the Effective Date 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 July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory The adoption of ASU 2015-11 did not have a material impact on the Company’s financial statements. In February 2016, the FASB issued ASU 2016-02, Leases on its financial statements. In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows: Restricted Cash In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business 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 Income _ (Loss) Per Share

Net Income / (Loss) Per Share	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Net Income / (Loss) Per Share	Note 3. Net Income / (Loss) Per Share The Company calculates basic and diluted net income / (loss) per share in accordance with ASC Topic 260, Earnings per Share The Company did not have any securities outstanding at September 30, 2017 and 2016 that were exercisable or convertible into shares of the Company’s common stock. As a result, basic net income / (loss) per share was equal to diluted net income / (loss) per share for the three- and nine-month periods ended September 30, 2017 and 2016.

Investment in Paradise on Wings

Investment in Paradise on Wings	9 Months Ended
	Sep. 30, 2017
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, was 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 accounted for its 50% ownership interest in Paradise on Wings using the equity method of accounting because the Company had 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 three- and nine-month periods ended September 30, 2017 and 2016 provided to the Company by Paradise on Wings. Statement of Operations Three Months Ended September 30, 2017 Nine Months Ended September 30, Three Months Ended September 30, 2016 Nine Months September 30, 2016 Revenue $ 74,831 $ 226,273 $ 91,658 $ 251,421 Operating expenses (234,525 ) (484,436 ) (124,841 ) (256,325 ) Loss from operations (159,694 ) (258,163 ) (33,183 ) (4,904 ) Other income / (expense) (104,203 ) (182,398 ) 235,295 217,067 Net income / (loss) $ (263,897 ) $ (440,561 ) $ 202,112 $ 212,163 Company’s share of net income / (loss) $ (131,949 ) $ (220,281 ) $ 101,056 $ 106,082 Set forth below is a summary of the unaudited balance sheet of Paradise on Wings at September 30, 2017 and December 31, 2016 provided to the Company by Paradise on Wings. Balance Sheet September 30, 2017 December 31, 2016 Current assets $ 119,837 $ 3,549 Equity investment -0- 141,168 Total assets $ 119,837 $ 144,717 Total liabilities $ 110,120 $ 110,596 Equity 9,717 34,121 Total liabilities and equity $ 119,837 $ 144,717 The Company performed a review of its investment in Paradise on Wings at the end of its 2016 fiscal year and determined that, for the reasons more fully described in Note 8. Fair Value Measurements On September 30, 2017, the Company sold its 50% ownership interest in Paradise on Wings to Seenu G. Kasturi for $24,000. The purchase price of $24,000 was reflected in Other Receivables, Net – Related Party and Gain on Sale of Investment in Paradise on Wings – Related Party at September 30, 2017. Mr. Kasturi paid the purchase price in full subsequent to September 30, 2017.

Acquisition of Seediv

Acquisition of Seediv	9 Months Ended
	Sep. 30, 2017
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 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 financial information for the three- and nine-month periods ended September 30, 2017 contained in the accompanying certain unaudited pro forma financial information for the three- and nine-month periods ended September 30, 2016 as if the acquisition of Seediv had occurred on January 1, 2016: Three Months Ended September 30, 2017 Nine Months Ended September 30, Three Months Ended September 30, 2016 Nine Months September 30, 2016 Revenue $ 1,047,404 $ 3,228,054 $ 1,089,081 $ 3,546,474 Income / (loss) from continuing operations (21,559 ) 73,345 (358,656 ) (84,279 ) Net income / (loss) (89 ) 87,675 (74,514 ) 198,398 Net income / (loss) per share – basic and fully diluted $ (0.00 ) $ 0.01 $ (0.01 ) $ 0.03 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 / (loss) for Seediv that are included in the Company’s Consolidated Statements of Operations for the three-month period ended September 30, 2017 were $841,214 and $(44,108), respectively, and for the nine-month period ended September 30, 2017 were $2,595,679 and $80,661, respectively. 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, 2016 or of the future results of the combined entities

Inventory

Inventory	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Inventory	Note 6. Inventory Inventory was comprised of the following at September 30, 2017 and : September 30, 2017 December 31, Food $ 28,369 $ 25,942 Beverages 12,498 19,308 Total $ 40,867 $ 45,250

Property and Equipment, Net

Property and Equipment, Net	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	Note 7. Property and Equipment, Net Property and equipment were comprised of the following at September 30, 2017 and December 31, 2016, respectively: September 30, 2017 December 31, Leasehold improvements $ 68,346 $ 62,125 Furniture, fixtures and equipment 82,154 50,140 Subtotal 150,500 112,265 Less: accumulated depreciation (48,399 ) (31,317 ) Total $ 102,101 $ 80,948 Depreciation expense was $4,571 and $11,902 for the three- and nine-month periods ended September 30, 2017. The Company did not incur any depreciation expense for the three- and nine-month periods ended September 30, 2016.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2017
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 its 2016 fiscal year 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 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 September 30, 2017 and December 31, 2016, respectively: Level 1 Level 2 Level 3 Contingent consideration: September 30, 2017 $ -0- $ -0- $ 20,897 December 31, 2016 $ -0- $ -0- $ 20,897 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, ad fund and other receivables, 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	9 Months Ended
	Sep. 30, 2017
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 were for terms ranging from one year to three years in duration, were payable in monthly installments, and did not require the payment of any interest. Payments in the aggregate amount of $723 and $2,170 were made against the loans during the three- and nine-month periods ended September 30, 2016. The loans were paid off in full during the year ended December 31, 2016. Accordingly, no payments were made against the loans during the three- and nine-month periods ended September 30, 2017, and no principal was outstanding under the loans at September 30, 2017 and 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 $527 and $1,582 were made against the loan during the three- and nine-month periods ended September 30, 2017, respectively, and the three- and nine-month periods ended September 30, 2016, respectively. A total of $201 and $1,783 of principal was outstanding under the loan at September 30, 2017 and December 31, 2016, 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 $28,136. 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 $28,136 line of credit agreement was for a term of two years, was payable in monthly installments beginning January 1, 2017, and did not require the payment of any interest. The loan under the $28,136 line of credit agreement was paid off in full during the nine-month period ended September 30, 2017. 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. Payments in the aggregate amount of $6,155 and $48,098 were made against the loans during the three- and nine-month periods ended September 30, 2017. Interest in the aggregate amount of $425 and $1,515 accrued during the three- and nine-month periods ended September 30, 2017, and payments of interest in the aggregate amount of $425 and $2,354 were made during the three- and nine-month periods ended September 30, 2017. Interest in the aggregate amount of $310 accrued during the three- and nine-month periods ended September 30, 2016. No payments of principal or interest were made against any of the loans during the three- and nine-month periods ended September 30, 2016. A total of $29,922 and $78,020 of principal was outstanding under the loans at September 30, 2017 and December 31, 2016, respectively, and a total of $838 of accrued interest was outstanding under the loans at December 31, 2016. No accrued interest was outstanding under the loans at September 30, 2017. 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 $2,272 and $5,060 were made against the loan during the three- and nine-month periods ended September 30, 2017. Interest in the amount of $117 and $416 accrued during the three- and nine-month periods ended September 30, 2017, respectively, of which $161 and $416 was paid during the three-and nine-month periods ended September 30, 2017, respectively. No interest accrued during the three- and nine-month periods ended September 30, 2016, and no payments of principal or interest were made against any of the loans during the three- and nine-month periods ended September 30, 2016. A total of $8,258 and $13,318 of principal was outstanding under the loan at September 30, 2017 and December 31, 2016, respectively. No accrued interest was outstanding under the loan at September 30, 2017 and December 31, 2016. The carrying value of the Company’s outstanding notes receivable was $38,380 and $93,121 at September 30, 2017 and December 31, 2016, respectively, all of which was due from unrelated third parties. The Company had interest receivable of $838 outstanding at December 31, 2016. The Company did not have any interest receivable outstanding at September 30, 2017. The Company generated interest income of $543 and $1,931 during the three- and nine-month periods ended September 30, 2017, and generated interest income of $310 during the three- and nine-month periods ended September 30, 2016. Notes Receivable – Related Parties During the year ended December 31, 2015, the Company loaned a total of $121,638 to Raceland QSR. The Company loaned an additional $595,635 to Raceland QSR during the nine-month period ended September 30, 2016, of which $445,683 was repaid to the Company during the nine-month period ended September 30, 2016. The Company loaned an additional $6,341 to Raceland QSR during the remainder of the year ended December 31, 2016. The loan accrued interest at a rate of 6% per year and was payable on demand. Raceland QSR did not make any interest payments under the loan during the year ended December 31, 2016. All accrued but unpaid interest was written off during the year ended December 31, 2016. During the three- and nine-month periods ended September 30, 2016, the Company recorded an allowance for uncollectible notes receivable of $271,590. Raceland QSR subsequently transferred the outstanding balance of the note receivable to Seediv in December 2016, and the outstanding balance of the loan was repaid in full on December 19, 2016 when the Company acquired Seediv. Accordingly, no principal was outstanding under the loan at September 30, 2017 and December 31, 2016. Note 5. Acquisition of Seediv

Debt Obligations

Debt Obligations	9 Months Ended
	Sep. 30, 2017
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 September 30, 2017 and December 31, 2016. 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 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, During the year ended December 31, 2016, the Company borrowed $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 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. Between January 1, 2017 and September 30, 2017, the Company repaid the remaining outstanding balance of $16,103 to Blue Victory under the credit facility. Accordingly, no principal was outstanding under the credit facility at September 30, 2017. 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 During the nine-month period ended September 30, 2017, the Company borrowed $499,837 from Blue Victory and repaid $473,589 to Blue Victory under a separate loan. The loan accrues interest at a rate of 6% per annum and is payable on demand . Accordingly, the amount of principal outstanding under the loan was $26,248 at September 30, 2017. The carrying value of the Company’s outstanding promissory notes, net of unamortized discount, was $33,248 and $239,572 at September 30, 2017 and December 31, 2016, respectively, as follows: September 30, December 31, 2017 2016 Notes payable – related party $ 26,248 $ 232,572 Notes payable – in default 7,000 7,000 Total notes payable, net $ 33,248 $ 239,572

Capital Stock

Capital Stock	9 Months Ended
	Sep. 30, 2017
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 September 30, 2017 and December 31, 2016, of which 6,935,119 and 6,647,464 shares of common stock were outstanding at September 30, 2017 and December 31, 2016, respectively. In September 2011, the Company entered into an agreement with a consultant pursuant to which the Company agreed to issue 1,000,000 shares of its common stock to the consultant as payment for services to be performed in accordance with the terms of the agreement. The shares were valued at the closing price of the Company’s common stock on the date of grant for total consideration of $150,000. The Company had not issued any of the shares to the consultant as of September 30, 2017 and December 31, 2016. Accordingly, the Company had an outstanding balance of $150,000 in stock subscriptions payable at September 30, 2017 and December 31, 2016. 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 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 nine-month period ended September 30, 2016 . The Company also recognized $12,568 and $37,295 of stock compensation expense during the three- and nine-month periods ended September 30, 2016 in connection with the vesting of the shares of common stock to be earned to Mr. Akam on January 1, 2017 under the terms of his employment agreement with the Company. 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. 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, 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 provides in part that 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. Note 14. Commitments and Contingencies – Employment Agreements The Company recognized $13,500 of stock compensation expense during the nine-month period ended September 30, 2017 in connection with the vesting of the shares of common stock earned by Mr. Kasturi on April 1, 2017. The Company recognized $148 and $13,500 of stock compensation expense during the three- and nine-month periods ended September 30, 2017, respectively, in connection with the vesting of the shares of common stock earned by Mr. Kasturi on July 1, 2017. The Company also recognized $13,352 of stock compensation expense during the three- and nine-month periods ended September 30, 2017 in connection with the vesting of the shares of common stock to be earned by Mr. Kasturi on October 1, 2017. This amount was credited to stock subscriptions payable. In May 2017, the Company entered into an agreement with Maxim Group LLC (“Maxim”) to provide general financial advisory and investment banking services to the Company for a term of one year. Under the terms of the agreement, the Company agreed to pay Maxim $5,000 per month during the term of the agreement and issue 225,000 shares of common stock to Maxim upon the execution of the agreement. The Company recognized $180,000 of stock compensation expense during the nine-month period ended September 30, 2017 in connection with the issuance of the shares. In August 2017, the Company approved the issuance of a total of 2,750 shares of its common stock to certain of its non-executive employees as incentive compensation. This amount was credited to stock subscriptions payable. In August 2017, the Company approved the issuance of a total of 13,000 shares of its common stock to certain of its franchisees as incentive compensation. This amount was credited to stock subscriptions payable. In August 2017, the Company issued 35,295 shares of its common stock to a consultant as payment for $30,000 of consulting fees then due and payable by the Company. The Company recognized a total of $26,889 and $233,740 for stock compensation expense during the three- and nine-month periods ended September 30, 2017, respectively, and recognized a total of $12,568 and $37,295 for stock compensation expense during the three- and nine-month periods ended September 30, 2016, respectively. The Company had a total of $176,741 and $150,000 of stock subscription payable outstanding at September 30, 2017 and December 31, 2016, respectively.

Stock Options and Warrants

Stock Options and Warrants	9 Months Ended
	Sep. 30, 2017
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 three- and nine-month periods ended September 30, 2017 and 2016, and no stock options or warrants were exercised during the three- and nine-month periods ended September 30, 2017 and 2016. There were no stock options or warrants outstanding at September 30, 2017 or December 31, 2016.

Stock Compensation Plans

Stock Compensation Plans	9 Months Ended
	Sep. 30, 2017
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 September 30, 2017, 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 September 30, 2017, 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	9 Months Ended
	Sep. 30, 2017
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, Mr. Akam earned 71,429 shares of common stock under the terms of his employment agreement with the Company. 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 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. On January 17, 2017, Daniel Slone resigned as the Company’s Chief Financial Officer. Seenu G. Kasturi 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 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 Operating Leases Corporate Headquarters 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 On April 1, 2017, DWG Acquisitions, Seediv and NTC-REG entered into an assignment and assumption & first modification to lease agreement for the Nocatee Restaurant. Under the agreement, DWG Acquisitions assigned all of its right, title, interest and claim in and to the Nocatee Lease, and Seediv assumed the payment and performance of all obligations, liabilities and covenants of DWG Acquisitions under the lease for the Nocatee Restaurant. In addition, the parties amended certain terms of the lease to state that the lease covers approximately 3,400 square feet of space, to extend the term of the lease for a 60-month period commencing on April 1, 2018 and expiring March 31, 2023, and to change the rent payments to an initial monthly rent payment of $7,035 without an additional annual rent payment. 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 $98,748 and $205,220 during the three- and nine-month periods ended September 30, 2017, respectively, and was $5,718 and $17,053 during the three- and nine-month period ended September 30, 2016, respectively.

Related-Party Transactions

Related-Party Transactions	9 Months Ended
	Sep. 30, 2017
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 14. Commitments and Contingencies – Employment Agreements 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 was appointed President, Chief Financial Officer and Chairman of the board of directors of the Company in January 2017, and owned approximately 48.9% of the Company’s common stock at September 30, 2017. He owned all of the outstanding membership interests in DWG Acquisitions at September 30, 2017. He also served as the President, Treasurer and Secretary of DWG Acquisitions during the nine-month period ended September 30, 2017 and the year ended December 31, 2016 . Financing Transactions In September 2013, The Company had total principal in the amount of $16,103 outstanding under the credit facility at December 31, 2016. No principal was outstanding under the credit facility at September 30, 2017. A description of the credit facility is set forth herein under Note 10. Debt Obligations During the nine-month period ended September 30, 2017, the Company borrowed $499,837 from Blue Victory and repaid $473,589 to Blue Victory under a separate loan. Accordingly, the amount of principal outstanding under the loan was $26,248 at September 30, 2017. A description of this loan from Blue Victory is set forth herein under Note 10. Debt Obligations Leases In May 2014, the Youngerman Circle Restaurant . 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 Nocatee Restaurant. the Youngerman Circle Restaurant Note 5. Acquisition of Seediv Seenu G. Kasturi was appointed President, Chief Financial Officer and Chairman of the board of directors of the Company in January 2017, and owned approximately 48.9% of the Company’s common stock at September 30, 2017. He owned all of the outstanding membership interests in DWG Acquisitions at September 30, 2017. He also served as the President, Treasurer and Secretary of DWG Acquisitions during the nine-month period ended September 30, 2017 and the year ended December 31, 2016 . The Company generated $19,644 and $56,106 in royalties from DWG Acquisitions under the franchise agreement . The Company did not generate any royalties from DWG Acquisitions under the agreement during the three- and nine-month periods ended , 2017 as the Company owned the Nocatee Restaurant during those periods. In May 2014, DWG Acquisitions became the franchisee of the Youngerman Circle Restaurant. the Youngerman Circle Restaurant Note 5. Acquisition of Seediv In December 2016, the Company acquired Seediv and Seenu G. Kasturi was appointed President, Chief Financial Officer and Chairman of the board of directors of the Company in January 2017, and owned approximately 48.9% of the Company’s common stock at September 30, 2017. He owned all of the outstanding membership interests in DWG Acquisitions at September 30, 2017. He also served as the President, Treasurer and Secretary of DWG Acquisitions during the nine-month period ended September 30, 2017 and the year ended December 31, 2016 . The Company generated $22,105 and $70,610 in royalties from DWG Acquisitions under the franchise agreement . The Company did not generate any royalties from DWG Acquisitions under the agreement during the three- and nine-month periods ended September 30, 2017 as the Company owned the Youngerman Circle Restaurant during those periods. In December 2014, DWG Acquisitions became the franchisee of the Dick’s Wings restaurant located on Gornto Road in Valdosta, Georgia. . The Company generated $10,193 and $32,224 in royalties from DWG Acquisitions under the agreement generated $10,887 and $35,308 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 $1,520 in royalties 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 $10,464 and $34,171 in royalties from DWG Acquisitions under the agreement . The Company did not generate any royalties from DWG Acquisitions under the agreement during the three- and nine-month periods ended September 30, 2017. In September 2015, DWG Acquisitions became the franchisee of the Dick’s Wings restaurant located in Panama City Beach, Florida. . The Company generated $14,013 and $37,245 in royalties from DWG Acquisitions under the agreement , and generated $14,786 and $41,822 in royalties 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 $7,408 and $22,152 in royalties from DWG Acquisitions under the agreement The Company generated $8,861 and $22,809 in royalties from DWG Acquisitions under the agreement , and generated $30,000 in franchise fees from DWG Acquisitions under the agreement during the nine-month period ended September 30, 2016. In March 2016, DWG Acquisitions became the franchisee of the Dick’s Wings restaurant located in Kingsland, Georgia. September 30 September 30 September 30 . The Company generated $8,671 and $30,202 in royalties from DWG Acquisitions under the agreement . The Company generated $13,027 and $34,509 in royalties from DWG Acquisitions under the agreement , and generated $30,000 in franchise fees from DWG Acquisitions under the agreement during the nine-month period ended September 30, 2016. The Company generated a total of $40,285 and $123,343 in royalties and franchise fees through its franchise agreements with DWG Acquisitions during the three- and nine-month periods ended September 30, 2017, respectively, and generated a total of $112,860 and $418,344 in royalties and franchise fees through its franchise agreements with DWG Acquisitions during the three- and nine-month periods ended September 30, 2016. The Company had a total of $3,056 and $14,568 of accounts receivable outstanding from DWG Acquisitions at September 30, 2017 and December 31, 2016, respectively, and had a total of $37,093 of ad funds receivable outstanding from DWG Acquisitions at September 30, 2017. The Company did not have any ad funds receivable outstanding from DWG Acquisitions at December 31, 2016. Loans During the year ended December 31, 2015, the Company loaned a total of $121,638 to Raceland QSR. The Company loaned an additional $595,635 to Raceland QSR during the nine-month period ended September 30, 2016, of which $445,683 was repaid to the Company during the nine-month period ended September 30, 2016. The Company loaned an additional $6,341 to Raceland QSR during the remainder of 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. The loan was paid off in full by Raceland QSR during the nine-month period ended September 30, 2017 . Note 5. Acquisition of Seediv A description of the promissory note is set forth herein under Note 10. Debt Obligations. Sale of Ownership Interest in Paradise on Wings On September 30, 2017, the Company sold its 50% ownership interest in Paradise on Wings to Seenu G. Kasturi for $24,000. A description of the transaction is set forth herein under Note 4. Investment in Paradise on Wings.

Judgments in Legal Proceedings

Judgments in Legal Proceedings	9 Months Ended
	Sep. 30, 2017
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 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 the Company’s fourth fiscal quarter of 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. A total of $31,836 and $25,980 of accrued interest, and $10,586 of other expenses, were outstanding at September 30, 2017 and December 31, 2016, respectively, resulting in an aggregate potential loss of $153,961 and $148,105 at September 30, 2017 and December 31, 2016, respectively. The potential losses of $153,961 and $148,105 were reflected in accrued legal settlement at September 30, 2017 and December 31, 2016, respectively. This case is currently pending.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	Note 17. Subsequent Events On October 1, 2017, Seenu G. Kasturi earned 8,177 shares of the Company’s common stock pursuant to the terms of his employment agreement with the Company. On October 4, 2017, Seediv entered into an Agreement for Purchase and Sale of Real Estate with Raceland QSR pursuant to which Seediv agreed to purchase the real property located at 6055 Youngerman Circle in Argyle Circle, Jacksonville, Florida 32244 (the “Property”) from Raceland QSR. The purchase price for the Property will be the lesser of: (i) $2 million, or (ii) the appraised value of the Property determined by the appraisal completed by the financing source proposed to be utilized by Seediv to finance the acquisition of the Property. The agreement provides for the payment by Seediv of a deposit of $10,000 within 10 days of the date of the agreement to an escrow agent to be selected by the parties with the remainder of the purchase price to be paid by Seediv at closing. Seediv has the right to terminate the transaction in the event that certain feasibility studies, the title commitment or the appraisal is unsatisfactory to Seediv, or if Raceland QSR breaches any of its representations, warranties, covenants, agreements or obligations under the agreement, in which case the deposit shall be returned to Seediv. The closing of the transaction will occur on December 3, 2017. On or about October 18, 2017, the Company issued the 2,750 shares of common stock previously approved for issuance to certain of its non-executive employees as incentive compensation in August 2017.

Basis of Presentation and Sum24

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Interim Financial Information	Interim Financial Information The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The unaudited consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Seediv, LLC. All intercompany accounts and transactions were eliminated in consolidation. The accompanying The accompanying
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 2016 fiscal year have been reclassified to conform to the 2017 fiscal year presentation. These reclassifications did not result in any change to the previously reported total assets, net income / (loss) or stockholders’ deficit.
Going Concern	Going Concern As shown in the accompanying financial statements, the Company had an accumulated deficit of $5,025,657 and a working capital deficit of $900,799 at September 30, 2017. In addition, the Company incurred net losses of $863,576 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. Those facts create substantial doubt about the Company’s ability to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon it successfully executing upon its plan to generate positive cash flows during the remainder of its 2017 fiscal year and during its 2018 fiscal year. In furtherance of this plan, the Company is seeking to increase sales and reduce expenses at its company-owned restaurants, increase the number of franchised restaurants that it has, and acquire additional brands that can contribute profits and positive cash flows to the Company. The Company’s financial statements do not include any adjustments that might be necessary if it were unable to continue as a going concern.
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
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.
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. We account for the cash and cash equivalents held by the general advertising fund as restricted cash on our accompanying consolidated balance sheets. The restricted cash of this fund is classified as current as it is expected to be utilized to fund short-term obligations of the general advertising fund.
Significant Accounting Policies	Significant Accounting Policies In May 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-09, Revenue From Contracts With Customers Revenue From Contracts With Customers – Deferral of the Effective Date 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 July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory The adoption of ASU 2015-11 did not have a material impact on the Company’s financial statements. In February 2016, the FASB issued ASU 2016-02, Leases on its financial statements. In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows: Restricted Cash In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business 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.

Investment in Paradise on Win25

Investment in Paradise on Wings (Tables)	9 Months Ended
	Sep. 30, 2017
Equity Method Investments and Joint Ventures [Abstract]
Schedule of unaudited income statement of Paradise on Wings	Statement of Operations Three Months Ended September 30, 2017 Nine Months Ended September 30, Three Months Ended September 30, 2016 Nine Months September 30, 2016 Revenue $ 74,831 $ 226,273 $ 91,658 $ 251,421 Operating expenses (234,525 ) (484,436 ) (124,841 ) (256,325 ) Loss from operations (159,694 ) (258,163 ) (33,183 ) (4,904 ) Other income / (expense) (104,203 ) (182,398 ) 235,295 217,067 Net income / (loss) $ (263,897 ) $ (440,561 ) $ 202,112 $ 212,163 Company’s share of net income / (loss) $ (131,949 ) $ (220,281 ) $ 101,056 $ 106,082
Schedule of unaudited balance sheet of Paradise on Wings	Balance Sheet September 30, 2017 December 31, 2016 Current assets $ 119,837 $ 3,549 Equity investment -0- 141,168 Total assets $ 119,837 $ 144,717 Total liabilities $ 110,120 $ 110,596 Equity 9,717 34,121 Total liabilities and equity $ 119,837 $ 144,717

Acquisition of Seediv (Tables)

Acquisition of Seediv (Tables)	9 Months Ended
	Sep. 30, 2017
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	Three Months Ended September 30, 2017 Nine Months Ended September 30, Three Months Ended September 30, 2016 Nine Months September 30, 2016 Revenue $ 1,047,404 $ 3,228,054 $ 1,089,081 $ 3,546,474 Income / (loss) from continuing operations (21,559 ) 73,345 (358,656 ) (84,279 ) Net income / (loss) (89 ) 87,675 (74,514 ) 198,398 Net income / (loss) per share – basic and fully diluted $ (0.00 ) $ 0.01 $ (0.01 ) $ 0.03

Inventory (Tables)

Inventory (Tables)	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Schedule of Inventory	September 30, 2017 December 31, Food $ 28,369 $ 25,942 Beverages 12,498 19,308 Total $ 40,867 $ 45,250

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	September 30, 2017 December 31, Leasehold improvements $ 68,346 $ 62,125 Furniture, fixtures and equipment 82,154 50,140 Subtotal 150,500 112,265 Less: accumulated depreciation (48,399 ) (31,317 ) Total $ 102,101 $ 80,948

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Schedule of equity investment in Seediv within the fair value hierarchy utilized to measure fair value on a recurring basis	Level 1 Level 2 Level 3 Contingent consideration: September 30, 2017 $ -0- $ -0- $ 20,897 December 31, 2016 $ -0- $ -0- $ 20,897

Debt Obligations (Tables)

Debt Obligations (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Schedule of outstanding promissory notes	September 30, December 31, 2017 2016 Notes payable – related party $ 26,248 $ 232,572 Notes payable – in default 7,000 7,000 Total notes payable, net $ 33,248 $ 239,572

Description of Business (Detail

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

Description of Business (Deta32

Description of Business (Detail Textuals 1)	Sep. 30, 2017RestaurantConcession_Stand
Franchiser Disclosure [Line Items]
Number of restaurants	22
Florida
Franchiser Disclosure [Line Items]
Number of restaurants	17
Georgia
Franchiser Disclosure [Line Items]
Number of restaurants	5
Entity Operated Units
Franchiser Disclosure [Line Items]
Number of restaurants	2
Franchised Units
Franchiser Disclosure [Line Items]
Number of restaurants	20
Franchised Units | Florida
Franchiser Disclosure [Line Items]
Number of restaurants | Concession_Stand	2

Basis of Presentation and Sum33

Basis of Presentation and Summary of Significant Accounting Policies (Detail Textuals) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Accumulated deficit	$ (5,025,657)		$ (5,025,657)		$ (5,113,332)
Working capital deficit	900,799		900,799
Net income (loss)	$ (89)	$ (4,235)	$ 87,675	$ 245,939	$ 863,576	$ 432,730
Minimum percentage of gross revenue required to contribute in Genereal Advertising Fund	1.00%
Maximum percentage of gross revenue required to contribute in Genereal Advertising Fund	2.00%

Investment in Paradise on Win34

Investment in Paradise on Wings - Summary of unaudited income statement of Paradise on Wings (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Schedule of Equity Method Investments [Line Items]
Company's share of net income / (loss)		$ 101,056		$ 106,082
Paradise on Wings Franchise Group, LLC
Schedule of Equity Method Investments [Line Items]
Revenue	$ 74,831	91,658	$ 226,273	251,421
Operating expenses	(234,525)	(124,841)	(484,436)	(256,325)
Loss from operations	(159,694)	(33,183)	(258,163)	(4,904)
Other income / (expense)	(104,203)	235,295	(182,398)	217,067
Net income / (loss)	(263,897)	202,112	(440,561)	212,163	$ 445,370	$ 495,435
Company's share of net income / (loss)	$ (131,949)	$ 101,056	$ (220,281)	$ 106,082

Investment in Paradise on Win35

Investment in Paradise on Wings - Summary of unaudited balance sheet of Paradise on Wings (Details 1) - Paradise on Wings Franchise Group, LLC - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Schedule of Equity Method Investments [Line Items]
Current assets	$ 119,837	$ 3,549
Equity investment	0	141,168
Total assets	119,837	144,717
Total liabilities	110,120	110,596
Equity	9,717	34,121
Total liabilities and equity	$ 119,837	$ 144,717

Investment in Paradise on Win36

Investment in Paradise on Wings (Detail Textuals)	1 Months Ended	9 Months Ended	12 Months Ended
	Jan. 20, 2014USD ($)ShareManager$ / sharesshares	Sep. 30, 2017USD ($)	Dec. 31, 2016USD ($)
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			$ 348,143
Purchase price		$ 24,000
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 | Seenu G Kasturi
Schedule of Equity Method Investments [Line Items]
Percentage of ownership interest		50.00%
Purchase price		$ 24,000
Paradise on Wings Franchise Group, LLC | Contribution agreement | Class A Membership Interests
Schedule of Equity Method Investments [Line Items]
Membership interest acquired | Share	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 | Manager	2
Paradise on Wings Franchise Group, LLC | Contribution agreement | Class B Membership Interests
Schedule of Equity Method Investments [Line Items]
Membership interest acquired | Share	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 | Manager	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%

Acquisition of Seediv (Details)

Acquisition of Seediv (Details) - Acquisition of Seediv	Sep. 30, 2017USD ($)
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 ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Business Acquisition [Line Items]
Revenue	$ 1,047,404	$ 1,089,081	$ 3,228,054	$ 3,546,474
Income / (loss) from continuing operations	(21,559)	(358,656)	73,345	(84,279)
Net income / (loss)	$ (89)	$ (74,514)	$ 87,675	$ 198,398
Net income / (loss) per share - basic and fully diluted	$ 0	$ (0.01)	$ 0.01	$ 0.03

Acquisition of Seediv (Detail T

Acquisition of Seediv (Detail Textuals)	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 19, 2016USD ($)Restaurant	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Business Acquisition [Line Items]
Proceeds from related party debt				$ 206,324	$ 783,323
Number of franchised restaurants | Restaurant	22
Contingent consideration		$ 20,897		20,897		$ 20,897
Revenue		1,047,404	$ 183,591	3,228,054	791,407
Net income (loss)		(89)	$ (4,235)	87,675	$ 245,939	$ 863,576	$ 432,730
Acquisition of Seediv
Business Acquisition [Line Items]
Payment agreed for membership interests to Mr. Kasturi	$ 600,000
Cash payment	$ 13,665
Multiplier for earn out payment	5.5
Percentage of number of shares of common stock issued and outstanding	20.00%
Revenue		841,214		2,595,679
Net income (loss)		$ (44,108)		$ 80,661
Seenu G Kasturi
Business Acquisition [Line Items]
Percentage of ownership interest	14.80%
DWG acquisitions LLC
Business Acquisition [Line Items]
Number of franchised restaurants | Restaurant	6
DWG acquisitions LLC | Acquisition of Seediv
Business Acquisition [Line Items]
Cancellation and termination of accounts receivable	$ 259,123
Raceland QSR, LLC | Acquisition of Seediv
Business Acquisition [Line Items]
Cancellation and termination of debt	$ 327,212
Blue Victory Holdings Inc | Seenu G Kasturi
Business Acquisition [Line Items]
Percentage of ownership interest	90.00%

Inventory (Details)

Inventory (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Inventory [Line Items]
Total	$ 40,867	$ 45,250
Food
Inventory [Line Items]
Total	28,369	28,369
Beverages
Inventory [Line Items]
Total	$ 28,369	$ 19,308

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Subtotal	$ 150,500	$ 112,265
Less: accumulated depreciation	(48,399)	(31,317)
Total	102,101	80,948
Leasehold improvements
Property, Plant and Equipment [Line Items]
Subtotal	68,346	62,125
Furniture, fixtures and equipment
Property, Plant and Equipment [Line Items]
Subtotal	$ 82,154	$ 50,140

Property and Equipment, Net (42

Property and Equipment, Net (Detail Textuals) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 4,571	$ 11,902

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 ($)	Sep. 30, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	$ 20,897	$ 20,897
Recurring basis | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	0	0
Recurring basis | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	0	0
Recurring basis | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	$ 20,897	$ 20,897

Fair Value Measurements (Detail

Fair Value Measurements (Detail Textuals) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Jan. 20, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Loss on impairment of investment					$ 348,143
Contingent consideration	$ 20,897		$ 20,897		20,897
Sale of investment in Paradise on Wings			$ 24,000
Paradise on Wings Franchise Group, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Percentage of ownership interest	50.00%		50.00%				50.00%
Net income / (loss)	$ (263,897)	$ 202,112	$ (440,561)	$ 212,163	$ 445,370	$ 495,435
Paradise on Wings Franchise Group, LLC | Seenu G Kasturi
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Percentage of ownership interest	50.00%		50.00%
Sale of investment in Paradise on Wings			$ 24,000

Notes Receivable (Detail Textua

Notes Receivable (Detail Textuals) - USD ($)	1 Months Ended				2 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Jul. 31, 2016	Jun. 30, 2016	Sep. 30, 2014	Jun. 30, 2013	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Payments to acquire notes receivable									$ (74,593)
Interest receivable, net										$ 838
Interest income - related party						$ 543	$ 310	$ 1,931	310
Repayments of notes payable - related party								206,324	783,323
Payments of principal or interest of loans								0	0
Promissory notes
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregate original principal amount						26,248		26,248		216,469
Notes receivable | One of franchisees
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregate original principal amount	$ 13,869			$ 6,329			13,869		13,869
Term of notes receivable				3 years
Payments to acquire notes receivable						527		1,582
Proceeds from notes receivable from related party						2,272		5,060
Principal outstanding under loan						201		201		1,783
Accrued interest rate per year	5.00%
Principal of accrued interest was outstanding						8,258		8,258		13,318
Interest receivable outstanding						117		416
Payments of principal or interest of loans						161		416
Notes receivable | One of franchisees | Promissory notes
Accounts, Notes, Loans and Financing Receivable [Line Items]
Term of notes receivable			2 years
Accrued interest rate per year			5.00%
Outstanding amount under line of credit			$ 25,000
Notes receivable | One of franchisees | Line of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregate original principal amount	$ 25,000	$ 28,136					25,000		25,000
Term of notes receivable	2 years	2 years
Accrued interest rate per year	5.00%
Notes receivable | One of franchisees | Promissory note and Line of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest receivable, net										838
Interest income - related party						425		1,515
Repayments of notes payable - related party						6,155		48,098
Principal of accrued interest was outstanding						29,922		29,922		78,020
Payments of principal or interest of loans						425		2,354
Notes receivable | Certain franchisees
Accounts, Notes, Loans and Financing Receivable [Line Items]
Aggregate original principal amount					$ 40,507
Payments to acquire notes receivable							723		2,170
Notes receivable | Certain franchisees | Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Term of notes receivable					1 year
Notes receivable | Certain franchisees | Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Term of notes receivable					3 years
Notes receivable | Raceland QSR, LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Payments to acquire notes receivable									595,635	6,341	$ 121,638
Carrying value of outstanding notes receivable						$ 38,380		$ 38,380		$ 93,121
Accrued interest rate per year										6.00%
Repayments of notes payable - related party									445,683
Allowance for uncollectible notes receivable	$ 271,590						$ 271,590		$ 271,590

Debt Obligations - Summary of c

Debt Obligations - Summary of carrying value of outstanding promissory notes (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
Notes payable - related party	$ 26,248	$ 232,572
Notes payable - in default	7,000	7,000
Total notes payable, net	$ 33,248	$ 239,572

Debt Obligations (Detail Textua

Debt Obligations (Detail Textuals) - Promissory notes - USD ($)	1 Months Ended	3 Months Ended
	Apr. 30, 2015	Dec. 28, 2008	Sep. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Original principal amount		$ 11,000
Cash proceeds from promissory notes		$ 11,000
Rate of interest on promissory notes		6.00%
Percentage of principal amount of notes as penalty		10.00%
Repayment of two promissory notes	$ 4,000
Original principal balance of debt outstanding for two notes			$ 7,000	$ 7,000

Debt Obligations (Detail Text48

Debt Obligations (Detail Textuals 1) - Blue Victory Holdings, Inc - USD ($)	Sep. 30, 2017	Mar. 24, 2017	Sep. 13, 2013
Debt Instrument [Line Items]
Accrued interest	6.00%
Loan agreement
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 1,000,000
Loan agreement | Revolving line of credit facility
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 50,000	1,000,000
Maximum amount of debt not to be exceeded every month			$ 150,000
Accrued interest			6.00%

Debt Obligations (Detail Text49

Debt Obligations (Detail Textuals 2) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Mar. 24, 2017	Dec. 19, 2016	Sep. 13, 2013
Debt Instrument [Line Items]
Proceeds from related party debt	$ 206,324	$ 783,323
Repayments of notes payable - related party	206,324	$ 783,323
Promissory notes, net of unamortized discount	33,248		$ 239,572
Promissory notes
Debt Instrument [Line Items]
Aggregate original principal amount	26,248		216,469
Blue Victory Holdings
Debt Instrument [Line Items]
Outstanding principal amount of credit facility	26,248
Proceeds from related party debt	499,837
Repayments of notes payable - related party	$ 473,589
Interest rate per annum	6.00%
Blue Victory Holdings | Promissory notes
Debt Instrument [Line Items]
Aggregate original principal amount					$ 216,469
Interest rate per annum					6.00%
Loan agreement | Blue Victory Holdings
Debt Instrument [Line Items]
Maximum borrowing capacity						$ 1,000,000
Loan agreement | Blue Victory Holdings | Revolving line of credit facility
Debt Instrument [Line Items]
Additional borrowing under credit facility			840,353
Outstanding principal amount of credit facility	$ 16,103		16,103
Proceeds from related party debt			824,250
Repayments of notes payable - related party			$ 824,250
Maximum borrowing capacity				$ 50,000		$ 1,000,000
Interest rate per annum						6.00%

Capital Stock (Detail Textuals)

Capital Stock (Detail Textuals) - $ / shares	Sep. 30, 2017	Dec. 31, 2016
Stockholders Equity Note [Abstract]
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	6,935,119	6,647,464

Capital Stock (Detail Textuals

Capital Stock (Detail Textuals 1) - USD ($)

1 Months Ended

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

Aug. 31, 2017

May 30, 2017

Jan. 18, 2017

Nov. 30, 2016

Aug. 31, 2016

Jan. 31, 2016

Jul. 22, 2013

Jan. 31, 2013

Sep. 30, 2011

Sep. 30, 2017

Sep. 30, 2016

Jun. 30, 2016

Sep. 30, 2017

Sep. 30, 2016

Dec. 31, 2016

Capital Stock [Line Items]

Gain on sale of investment in Paradise on Wings -related party

$ 24,000

$ 24,000

$ 82,642

Stock issued for settlement of litigation

$ 19,551

Stock-based compensation expense

26,889

$ 12,568

233,740

37,295

Stock subscriptions payable

176,741

150,000

Common stock issued for services

233,740

Common Stock

Capital Stock [Line Items]

Common stock issued for services

$ 2,523

Common stock issued for services (in shares)

252,360

Common Stock | One of franchisees

Capital Stock [Line Items]

Allocated share-based compensation expense

11,050

$ 11,050

Common stock issued as incentive compensation (in shares)

13,000

Maxim Group LLC

Capital Stock [Line Items]

Amount of common stock connection with employee agreement

$ 5,000

Number of common stock issued in connection with employment agreement

225,000

Allocated share-based compensation expense

180,000

Non-executive employees one | Common Stock

Capital Stock [Line Items]

Allocated share-based compensation expense

2,338

2,338

Common stock issued as incentive compensation (in shares)

2,750

Employment agreement | Richard W Akam

Capital Stock [Line Items]

Amount of common stock connection with employee agreement

$ 50,000

$ 50,000

Number of common stock issued in connection with employment agreement

71,429

71,429

Amount of additional shares of common stock to be issued

$ 50,000

Allocated share-based compensation expense

$ 137

Employment agreement | Richard W Akam | Vesting on October 1, 2017

Capital Stock [Line Items]

Allocated share-based compensation expense

$ 12,568

$ 37,295

Employment agreement | Seenu G Kasturi

Capital Stock [Line Items]

Amount of annual compensation paid

$ 80,000

Amount of annual base salary

26,000

Amount of equity award per year

$ 54,000

Employment agreement | Seenu G Kasturi | Vesting on October 1, 2017

Capital Stock [Line Items]

Allocated share-based compensation expense

13,352

13,353

Employment agreement | Seenu G Kasturi | Vesting on April 1, 2017

Capital Stock [Line Items]

Allocated share-based compensation expense

13,500

Employment agreement | Seenu G Kasturi | Vesting on July 1, 2017

Capital Stock [Line Items]

Allocated share-based compensation expense

$ 148

13,500

Employment agreement | Non-executive employees one

Capital Stock [Line Items]

Number of common stock issued in connection with employment agreement

20,000

Allocated share-based compensation expense

41,200

Settlement and Release Agreement | Guiseppe Cala ("Cala")

Capital Stock [Line Items]

Stock issued for settlement of litigation

$ 35,000

Consultancy agreement | Common Stock

Capital Stock [Line Items]

Stock agreed to issue as payment for services

$ 150,000

Stock agreed to issue as payment for services (in shares)

1,000,000

Stock subscriptions payable

$ 150,000

$ 150,000

Common stock issued for services

$ 30,000

Common stock issued for services (in shares)

35,295

Stock Compensation Plans (Detai

Stock Compensation Plans (Detail Textuals) - shares	Sep. 30, 2017	Jun. 30, 2014	Aug. 31, 2011	Aug. 18, 2011
American Restaurant Concepts, Inc. 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
ARC Group, Inc. 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 Contingencies (

Commitments and Contingencies (Detail Textuals) - USD ($)	1 Months Ended						3 Months Ended	9 Months Ended
	Jan. 18, 2017	Jan. 31, 2016	Aug. 19, 2013	Jul. 22, 2013	Jan. 31, 2013	Jan. 22, 2013	Sep. 30, 2017	Sep. 30, 2017
Commitments And Contingencies [Line Items]
Labor							$ 293,035	$ 857,933
Daniel Slone
Commitments And Contingencies [Line Items]
Annual base salary to be paid during the term of the agreement			$ 1
Employment Agreement | Richard W Akam
Commitments And Contingencies [Line Items]
Term of agreement						1 year
Annual base salary to be paid during the term of the agreement						$ 150,000
Additional renewal term of agreement						1 year
Number of common stock issued in connection with employment agreement		71,429		71,429
Amount of common stock connection with employee agreement				$ 50,000	$ 50,000
Amount of additional shares of common stock to be issued				$ 50,000
Employment Agreement | Seenu G Kasturi
Commitments And Contingencies [Line Items]
Term of agreement	3 years
Annual base salary to be paid during the term of the agreement	$ 26,000
Additional renewal term of agreement	1 year
Initial annual base salary	$ 80,000
Labor	$ 54,000

Commitments and Contingencies54

Commitments and Contingencies (Detail Textuals 1)	Apr. 01, 2017USD ($)ft²	Dec. 20, 2016USD ($)Rent_Period	Jan. 31, 2015USD ($)ft²	May 31, 2014ft²	Oct. 31, 2013USD ($)ft²	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)
Commitments And Contingencies [Line Items]
Area of land leased | ft²			2,000
Fixed monthly rent payment | $						$ 98,748	$ 5,718	$ 205,220	$ 17,053
Corporate Headquarters
Commitments And Contingencies [Line Items]
Area of land leased | ft²			2,000
Fixed monthly rent payment | $			$ 1,806
Lease expires date			Dec. 31, 2017
Nocatee Restaurant
Commitments And Contingencies [Line Items]
Area of land leased | ft²	3,400				2,900
Fixed monthly rent payment | $	$ 7,035				$ 1,100
Lease expires date	Mar. 31, 2023
Percentage increase in additional annual rent payment					6.00%
Initial term of lease	60 months				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
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%		7.00%
Number of rent periods per year | Rent_Period		13

Related-Party Transactions (Det

Related-Party Transactions (Detail Textuals)	1 Months Ended			3 Months Ended		9 Months Ended		12 Months Ended
	Jul. 31, 2015USD ($)	Aug. 31, 2013USD ($)	Jul. 31, 2013	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Mar. 24, 2017USD ($)	Dec. 19, 2016USD ($)	Jan. 31, 2015ft²	May 31, 2014ft²	Sep. 13, 2013USD ($)
Related Party Transaction [Line Items]
Purchase price						$ 24,000
Revenue from related parties				$ 40,285	$ 9,092	123,343	$ 314,576
Proceeds from related party debt						206,324	783,323
Repayments of notes payable - related party						$ 206,324	783,323
Payments to acquire notes receivable							595,635
Area of land leased | ft²												2,000
Youngerman Circle Restaurant
Related Party Transaction [Line Items]
Area of land leased | ft²													6,500
Blue Victory Holdings
Related Party Transaction [Line Items]
Interest rate per annum				6.00%		6.00%
Proceeds from related party debt						$ 499,837
Repayments of notes payable - related party						473,589
Outstanding principal amount of credit facility				$ 26,248		$ 26,248
Seenu G Kasturi | Racing QSR, LLC
Related Party Transaction [Line Items]
Ownership percentage in common stock of company				8.70%		8.70%			8.70%
Paradise on Wings Franchise Group, LLC | Seenu G Kasturi
Related Party Transaction [Line Items]
Purchase price						$ 24,000
Ownership percentage in common stock of company				50.00%		50.00%
DWG acquisitions LLC
Related Party Transaction [Line Items]
Accounts receivable				$ 3,056		$ 3,056		$ 14,568
Fund receivable from acquisitions				$ 37,093		$ 37,093
Seediv, LLC | Seenu G Kasturi
Related Party Transaction [Line Items]
Ownership percentage in common stock of company				48.90%		48.90%
Royalty revenue					22,105		70,610
Loan agreement | Blue Victory Holdings
Related Party Transaction [Line Items]
Maximum borrowing capacity														$ 1,000,000
Loan agreement | Revolving line of credit facility | Blue Victory Holdings
Related Party Transaction [Line Items]
Interest rate per annum														6.00%
Maximum borrowing capacity										$ 50,000				$ 1,000,000
Proceeds from related party debt								824,250
Repayments of notes payable - related party								824,250
Outstanding principal amount of credit facility				$ 16,103		$ 16,103		16,103
Loan agreement | Seenu G Kasturi | Blue Victory Holdings
Related Party Transaction [Line Items]
Equity interest held						90.00%
Ownership percentage in common stock of company				48.90%		48.90%
Subcontractor concession agreement | DWG acquisitions LLC | Jacksonville Jaguars, LLC
Related Party Transaction [Line Items]
Fee generated under concession agreement				$ 1,915		$ (2,680)
Subcontractor concession agreement | DWG acquisitions LLC | Levy Premium Foodservice 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
Revenue from related parties					15,000
Subcontractor concession agreement | DWG acquisitions LLC | Levy and Ovations
Related Party Transaction [Line Items]
Revenue from related parties							35,000
Franchise agreement | DWG acquisitions LLC
Related Party Transaction [Line Items]
Royalty revenue				$ 40,285	112,860	$ 123,343	418,344
Franchise agreement | DWG acquisitions LLC | Seenu G Kasturi
Related Party Transaction [Line Items]
Ownership percentage in common stock of company				48.90%		48.90%
Royalty revenue					19,644		56,106
Franchise agreement | DWG acquisitions LLC | Seenu G Kasturi | Valdosta, Georgia
Related Party Transaction [Line Items]
Ownership percentage in common stock of company				48.90%		48.90%
Royalty revenue				$ 10,193	10,887	$ 32,224	35,308
Franchise agreement | DWG acquisitions LLC | Seenu G Kasturi | Tifton, Georgia
Related Party Transaction [Line Items]
Ownership percentage in common stock of company				48.90%		48.90%
Royalty revenue				$ 1,520	8,088	$ 1,520	28,010
Franchise agreement | DWG acquisitions LLC | Seenu G Kasturi | Fleming Island, Florida
Related Party Transaction [Line Items]
Ownership percentage in common stock of company				48.90%		48.90%
Royalty revenue					10,464		34,171
Franchise agreement | DWG acquisitions LLC | Seenu G Kasturi | Panama City Beach, Florida
Related Party Transaction [Line Items]
Ownership percentage in common stock of company				48.90%		48.90%
Royalty revenue				$ 14,013	14,786	$ 37,245	41,822
Franchise agreement | DWG acquisitions LLC | Seenu G Kasturi | Pensacola, Florida
Related Party Transaction [Line Items]
Ownership percentage in common stock of company				48.90%		48.90%
Revenue from related parties				$ 7,408	8,861	$ 22,152	22,809
Franchise agreement | DWG acquisitions LLC | Seenu G Kasturi | Kingsland, Georgia
Related Party Transaction [Line Items]
Ownership percentage in common stock of company				48.90%		48.90%
Royalty revenue				$ 8,671	$ 13,027	$ 30,202	34,509
Franchise fee							30,000
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]
Repayments of notes payable - related party							445,683
Payments to acquire notes receivable							$ 595,635	6,341	$ 121,638
Promissory notes
Related Party Transaction [Line Items]
Aggregate original principal amount				$ 26,248		$ 26,248		$ 216,469
Promissory notes | Blue Victory Holdings
Related Party Transaction [Line Items]
Interest rate per annum											6.00%
Aggregate original principal amount											$ 216,469
Promissory notes | Seediv, LLC | Blue Victory Holdings
Related Party Transaction [Line Items]
Ownership percentage in common stock of company											14.80%
Aggregate original principal amount											$ 216,469

Judgments in Legal Proceedings

Judgments in Legal Proceedings (Detail Textuals) - USD ($)	1 Months Ended		3 Months Ended	9 Months Ended	12 Months Ended
	Aug. 31, 2016	Jan. 31, 2010	Sep. 30, 2017	Sep. 30, 2017	Dec. 31, 2016
Loss Contingencies [Line Items]
Gain on sale of investment in Paradise on Wings -related party			$ 24,000	$ 24,000	$ 82,642
2010 Settlement Agreement
Loss Contingencies [Line Items]
Litigation settlement amount		$ 250,000
Payments for legal settlement		$ 40,000
Settlement and Release Agreement | Joseph 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 sale of investment in Paradise on Wings -related party					$ 175,449

Judgments in Legal Proceeding57

Judgments in Legal Proceedings (Detail Textuals 1) - USD ($)	Nov. 11, 2011	Oct. 04, 2011	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 25, 2011
Loss Contingencies [Line Items]
Loss from legal proceedings			$ 24,000		$ 24,000		$ 82,642
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			$ 2,841	$ 2,841	$ 8,431	$ 8,462

Judgments in Legal Proceeding58

Judgments in Legal Proceedings (Detail Textuals 2) - USD ($)	1 Months Ended	3 Months Ended	9 Months Ended	12 Months Ended
	Jan. 31, 2015	Sep. 30, 2017	Sep. 30, 2017	Dec. 31, 2016
Judgment In Legal Proceedings [Abstract]
Loss contingency damages sought	$ 194,181			$ 111,539
Gain on sale of investment in Paradise on Wings -related party		$ 24,000	$ 24,000	82,642
Accrued legal settlement		153,961	153,961	148,105
Accrued interest outstanding		$ 31,836	31,836	25,980
Other expenses outstanding			$ 10,586	$ 10,586

Subsequent Events (Detail Textu

Subsequent Events (Detail Textuals) - Subsequent Event - USD ($)	Oct. 04, 2017	Oct. 01, 2017	Oct. 18, 2017
Seediv, LLC | Racing QSR, LLC
Subsequent Event [Line Items]
Maximum purchase price of property	$ 2,000,000
Amount of deposit required with in ten days of agreement	$ 10,000
Seenu G Kasturi
Subsequent Event [Line Items]
Number of common shares issued		8,177
Non Executive Employees
Subsequent Event [Line Items]
Number of common shares issued			2,750