ARC 10-Q 14 Sep 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Sep. 11, 2015
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		6,521,035
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Amendment Flag	false
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2

Balance Sheets

Balance Sheets - USD ($)	Jun. 30, 2015	Dec. 28, 2014
Assets
Cash and cash equivalents	$ 2,545
Accounts receivable, net	18,780
Accounts receivable, net - related party	52,919	$ 43,033
Notes receivable - related party	150,480	18,600
Interest receivable	7,821	5,063
Total current assets	232,545	66,696
Deposits	1,806	1,100
Notes receivable, net of current portion	8,906	10,990
Equity investment in Paradise on Wings	839,653	818,545
Total assets	1,082,910	897,331
Liabilities and stockholders' equity / (deficit)
Accounts payable and accrued expenses	532,750	495,765
Accrued expenses - related party	6,348	17,898
Accrued interest	1,964	11,480
Advertising fund liabilities	29,623	31,474
Settlement agreements payable	$ 480,071	441,056
Notes payable - related party		3,420
Notes payable - in default	$ 7,000	11,000
Other current liabilities	4,275	4,741
Total current liabilities	1,062,031	1,016,834
Total liabilities	1,062,031	1,016,834
Stockholders' equity / (deficit):
Class A common stock - $0.01 par value: 100,000,000 shares authorized, 6,501,035 and 6,362,464 shares issued and outstanding at June 30, 2015 and December 28, 2014, respectively	65,010	63,625
Additional paid-in capital	3,632,066	3,564,309
Stock subscriptions receivable		(170,000)
Stock subscriptions payable	174,658	289,452
Accumulated deficit	(3,850,855)	(3,866,889)
Total stockholders' equity / (deficit)	20,879	(119,503)
Total liabilities and stockholders' equity / (deficit)	$ 1,082,910	$ 897,331

Balance Sheets (Parentheticals)

Balance Sheets (Parentheticals) - $ / shares	Jun. 30, 2015	Dec. 28, 2014
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	6,501,035	6,362,464
Class A common stock, shares outstanding	6,501,035	6,362,464

Statements of Operations (Unaud

Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 29, 2014	Jun. 30, 2015	Jun. 29, 2014
Revenue:
Net revenue	$ 133,043	$ 108,118	$ 275,652	$ 218,482
Net revenue - related party	111,947	29,188	192,354	46,583
Total net revenue	244,990	137,306	468,006	265,065
Operating expenses:
Professional fees	61,149	46,785	122,455	93,094
Employee compensation expense	135,783	95,464	260,653	211,795
General and administrative expenses	10,717	46,801	55,029	102,585
Total operating expenses	207,649	189,050	438,137	407,474
Income / (loss) from operations	37,341	(51,744)	29,869	(142,409)
Other income / (expense):
Interest expense	(3,158)	(6,391)	(10,559)	(15,597)
Income / (loss) from investment in Paradise on Wings	6,035	(1,295)	21,108	2,913
Loss on settlement of litigation			(27,142)
Interest income - related party	180	6,837	2,758	6,837
Other income		45		45
Total other income / (expense)	3,057	(804)	(13,835)	(5,802)
Net income / (loss)	$ 40,398	$ (52,548)	$ 16,034	$ (148,211)
Net income / (loss) per share - basic and fully diluted (in dollars per share)	$ 0.01	$ (0.01)	$ 0	$ (0.02)
Weighted average number of shares outstanding - basic and fully diluted (in shares)	6,501,035	6,455,224	6,493,729	6,317,181

Statement of Stockholders' Equi

Statement of Stockholders' Equity / (Deficit) (Unaudited) - 6 months ended Jun. 30, 2015 - USD ($)	Common Stock	Additional Paid-in Capital	Stock Subscriptions Receivable	Stock Subscriptions Payable	Accumulated Deficit	Total
Balance at Dec. 28, 2014	$ 63,625	$ 3,564,309	$ (170,000)	$ 289,452	$ (3,866,889)	$ (119,503)
Balance (in shares) at Dec. 28, 2014	6,362,464					6,362,464
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock issued for services	$ 814	51,186		(24,794)		$ 27,206
Common stock issued for services (in shares)	81,429
Common stock issued for settlement of litigation	$ 571	16,571		(90,000)		(72,858)
Common stock issued for settlement of litigation (in shares)	57,142
Common stock issued for note receivable - related party			$ 170,000			170,000
Net income					16,034	16,034
Balance at Jun. 30, 2015	$ 65,010	$ 3,632,066		$ 174,658	$ (3,850,855)	$ 20,879
Balance (in shares) at Jun. 30, 2015	6,501,035					6,501,035

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 29, 2014
Cash flows from operating activities
Net income / (loss)	$ 16,034	$ (148,211)
Adjustments to reconcile net income / (loss) to net cash used by operating activities:
Stock issued for compensation and amortization of stock compensation expense	27,206	24,521
Imputed interest on no-interest loans		75
Loss on settlement of litigation	27,142
Changes in operating assets and liabilities:
Accounts receivable	(18,780)	(2,767)
Accounts receivable - related party	(9,887)	(21,959)
Notes receivable	2,084	7,500
Interest receivable - related party	(2,758)	(6,837)
Deposits	(706)
Equity investment in Paradise on Wings	(21,108)	(2,913)
Accounts payable and accrued liabilities	36,985	(80,846)
Accrued liabilities - related party	(11,550)	(24,358)
Accrued interest	(9,515)
Advertising fund liabilities	(1,851)	29,801
Settlement agreements payable	(60,985)	5,620
Other current liabilities	(466)	1,132
Net cash used by operating activities	(28,155)	(216,329)
Cash flows from investing activities
Equity investment in Paradise on Wings		(400,000)
Issuance of notes receivable		(17,952)
Repayments of notes receivable		647
Issuance of notes receivable - related party	(131,880)
Net cash used by investing activities	(131,880)	(417,305)
Cash flows from financing activities
Proceeds from issuance of notes payable - related party		682,301
Repayment of notes payable	(4,000)
Repayment of notes payable -- related party	(3,420)
Proceeds from stock subscriptions receivable	170,000
Net cash provided by financing activities	162,580	682,301
Net increase in cash and cash equivalents	2,545	48,667
Cash and cash equivalents, beginning of period		5,062
Cash and cash equivalents, end of period	$ 2,545	$ 53,729
Supplemental disclosure of cash flow information
Cash paid for interest
Cash paid for income taxes
Schedule of non-cash financing activities
Equity investment in Paradise on Wings		$ 400,000
Stock issued upon conversion of notes payable - related party		570,529
Stock issued for stock subscriptions payable	$ 49,452	$ 49,080
Stock issued for settlement of litigation	$ 90,000

Description of Business

Description of Business	6 Months Ended
	Jun. 30, 2015
Description Of Business [Abstract]
Description of Business	Note 1. Description of Business ARC Group, Inc., formerly American Restaurant Concepts, a Nevada corporation (the “Company”) , was incorporated in April 2000. Dick’s Wings ® Dick’s Wings & Grill ® full service restaurant Dick’s Wings Express ™ limited service restaurant o . The Company establishes restaurants by entering into franchise agreements with qualified parties and At June 30, 2015, the Company had 19 restaurants, of which 18 were Dick’s Wings & Grill full service restaurants and one was a Dick’s Wings Express limited service restaurant, and the Dick’s Wings concession stand at EverBank Field. Of the 19 restaurants, 15 were located in Florida and four were located in Georgia. The Company’s concession stand at EverBank Field is also located in Florida. All of the Company’s restaurants are owned and operated by franchisees, and the Company’s concession stand at EverBank Field is licensed to a third-party operator. On June 13, 2014, the Company’s shareholders approved proposals to change the name of the Company from “American Restaurant Concepts, Inc. to “ARC Group, Inc.” and change the Company’s state of incorporation from Florida to Nevada. The changes became effective on July 16, 2014 .

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2015
Basis Of Presentation And Significant Accounting Policies [Abstract]
Basis of Presentation	Note 2. Basis of Presentation Interim Financial Information The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and in conformity with the instructions to Form 10-Q and Article 8-03 of Regulation S-X and the related rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, the disclosures included in these financial statements are adequate to make the information presented not misleading. The unaudited financial statements included in this report have been prepared on the same basis as the annual financial statements and in management’s opinion, reflect all adjustments, including normal recurring adjustments, necessary to present fairly the Company’s financial position, results of operations and cash flows for the interim periods presented. The unaudited financial statements should be read in conjunction with the audited financial statements and the notes thereto for the year ended December 28, 2014 included in the Company’s Annual Report on Form 10-K. The results of operations for the three- and six-month periods ended June 30, 2015 are not necessarily indicative of the results that the Company will have for any subsequent quarter or full fiscal year. 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 2014 have been reclassified to conform to the 2015 presentation. These reclassifications did not result in any change to the previously reported total assets, net loss or stockholders’ deficit. Change in Fiscal Year The Company has historically utilized a 52- or 53-week accounting period that ended on the last Sunday in December. Its fiscal year ended December 28, 2014 was comprised of 52 weeks. On June 18, 2014, the Company’s board of directors approved a resolution changing the Company’s fiscal year end from the last Sunday in December of the applicable calendar year to December 31st. The change became effective beginning with the Company’s 2015 fiscal year. Pursuant to the Company is not required to file a transition report in connection with the change of its fiscal year end. A su mmary of the unaudited income statement of the Company for the three-day period beginning December 29, 2014 and ending December 31, 2014, along with a summary of the unaudited balance sheet of the Company at December 31, 2014, is set forth in the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2015. Significant Accounting Policies As of June 30, 2015, the Company’s significant accounting policies and estimates, and applicable recent accounting pronouncements, which are detailed in the Company’s Annual Report on Form 10-K for the year ended December 28, 2014, had not changed materially.

Net Loss Per Share

Net Loss Per Share	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
Net 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 All of the shares of common stock underlying exercisable or convertible securities that were outstanding at June 29, 2014 were excluded from the computation of diluted net loss per share for the three- and six-month periods ended June 29, 2014 because they were anti-dilutive. As a result, basic net loss per share was equal to diluted net loss per share for the three- and six-month periods ended June 29, 2014. The Company did not have any exercisable or convertible securities outstanding at June 30, 2015. As a result, basic net income per share was equal to diluted net income per share for the three- and six-month periods ended June 30, 2015.

Investment in Paradise on Wings

Investment in Paradise on Wings	6 Months Ended
	Jun. 30, 2015
Equity Method Investments and Joint Ventures [Abstract]
Investment in Paradise on Wings	Note 4. Investment in Paradise on Wings On January 20, 2014, the Company entered into a contribution agreement with Paradise on Wings. In connection with the execution of the contribution agreement, on January 20, 2014, the Company and the incumbent members of Paradise on Wings entered into an amended and restated operating agreement of Paradise on Wings to reflect the terms of the contribution agreement. The transactions contemplated by the contribution agreement and operating agreement were completed on January 20, 2014. Under the terms of the contribution agreement, the Company (sometimes referred to herein as the “Class B Member”) acquired 117.65 Class B membership interests in Paradise on Wings, representing all of the outstanding Class B membership interests and a 50% ownership interest in Paradise on Wings (the “Class B Membership Interests”). The incumbent members of Paradise on Wings (the “Class A Members”) converted their existing membership interests into a total of 117.65 Class A membership interests in Paradise on Wings, representing all of the outstanding Class A membership interests and a 50% ownership interest in Paradise on Wings (the “Class A Membership Interests”). The Company agreed to pay $400,000 in cash, of which $350,000 was paid prior to closing and $50,000 was due upon closing, and $400,000 in shares of the Company’s common stock to Paradise on Wings in consideration for the Class B Membership Interests (the “Capital Contribution”). The shares of common stock (the “ARC Shares”) were valued based upon the opening bid price of the common stock on the OTCmarkets.com on the morning of the closing date, which was $1.70 per share. Accordingly, the Company issued 235,295 shares of common stock to Paradise on Wings on the closing date. Under the operating agreement, the power to manage the business and affairs of Paradise on Wings has been vested in the managers of Paradise on Wings. The Class A Members may appoint up to two managers, which manager(s) have a total of 50% of the vote of all managers. The Company, as the owner of all of the Class B Membership Interests, may appoint one manager who has a total of 50% of the vote of all managers. Notwithstanding the foregoing, the Contributed Capital may not be used to pay salaries or bonuses to any of the Class A Members or Class B Members, and the vote of 60% of the total outstanding Class A Membership Interests and Class B Membership Interests is required in the event Paradise on Wings wishes to use the Contributed Capital for any permitted purpose. The Class A Membership Interests are identical to the Class B Membership Interests in all respects except that the Class A Membership Interests have a preferred right to distributions from Paradise on Wings with respect to the ARC Shares. The Class A Members, through their ownership of the Class A Membership Interests, are entitled to receive a total of 50% of all items of income, gain, losses, deductions and expenses (including 100% of any such items associated with the ARC Shares), and the Company, through its ownership of the Class B Membership Interests, is entitled to receive 50% of all items of income, gain, losses, deductions and expenses (with the exception of any such items associated with the ARC Shares). The Company accounts for its 50% ownership interest in Paradise on Wings using the equity method of accounting because the Company has the ability to exert significant influence, but not control, over the operating and financial policies of Paradise on Wings. The investment was initially recorded at the fair value amount of the Company’s initial investment 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 statement of operations of Paradise on Wings for the three- and six-month periods ended June 30, 2015 provided to the Company by Paradise on Wings. Statement of Operations Three Months June 30, 2015 Six Months Revenue $ 81,875 $ 176,242 Operating expenses (69,806 ) (134,027 ) Net income $ 12,069 $ 42,215 Company’s share of net income $ 6,035 $ 21,108 Set forth below is a summary of the unaudited balance sheet of Paradise on Wings as of June 30, 2015 and December 28, 2014 provided to the Company by Paradise on Wings. Balance Sheet June 30, 2015 December 28, Current assets $ 143,543 $ 89,968 Equity investment 400,000 400,000 Note receivable 160,051 160,051 Total assets $ 703,594 $ 650,019 Total liabilities $ 54,660 $ 43,300 Equity 648,934 606,719 Total liabilities and equity $ 703,594 $ 650,019

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 5. Fair Value Measurements On January 20, 2014, the Company purchased a 50% ownership interest in Paradise on Wings. A description of the investment in Paradise on Wings is set forth herein under Note 4. Investment in Paradise on Wings The following table presents the Company’s equity investment in Paradise on Wings within the fair value hierarchy utilized to measure fair value on a recurring basis as of June 30, 2015 and December 28, 2014: Level 1 Level 2 Level 3 Equity investments – June 30, 2015 $ -0- $ 839,653 $ -0- Equity investments – December 28, 2014 $ -0- $ 818,545 $ -0- The Company’s other financial instruments consist of cash and cash equivalents, accounts receivable, notes receivable, accounts payable, accrued liabilities and notes payable. The estimated fair values of the cash and cash equivalents, accounts receivable, accounts payable, accrued liabilities and other short-term liabilities 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.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 6. Commitments and Contingencies Employment & Consulting Agreements On July 12, 2013, the Company entered into a consulting agreement with Michael Rosenberger, who then served as the Company’s Chief Executive Officer, Chief Financial Officer and Secretary, pursuant to which Mr. Rosenberger agreed to assist the Company with its prior business and future business during a term beginning July 31, 2013 and ending December 31, 2013. In return, the Company agreed to pay Mr. Rosenberger $70,000 on July 31, 2013 and to make payments of $32,500 to Mr. Rosenberger on September 1, 2013, October 15, 2013, December 1, 2013 and December 31, 2013. In the event the Company failed to make one or more of these payments to Mr. Rosenberger in the amounts and on the dates specified in the consulting agreement, ownership of the Trademarks would have reverted back to Moose River and the License Agreement would have continued in full force and effect. The consulting agreement became effective on July 31, 2013. All payments to Mr. Rosenberger were made in the amounts and on the dates specified in the consulting agreement. The Company recognized $1,699 of consulting expense in connection therewith during the three- and six-month periods ended June 28, 2014 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 OTC Bulletin Board 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 OTC Bulletin Board 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 22, 2013, the Company issued 71,429 pursuant to the terms of the employment agreement. 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 is not receiving 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. 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. In connection therewith, on August 19, 2013, Richard Akam resigned as the Company’s Chief Financial Officer. Mr. Akam retained his positions as the Company’s Chief Executive Officer, Chief Operating Officer and Secretary. On January 1, 2014, Richard Akam earned 28,433 shares of common stock under the terms of his employment agreement with the Company, and on January 1, 2015, Mr. Akam earned 71,429 shares of common stock under the terms of his employment agreement with the Company. Operating Leases In January 2013, the Company entered into a commercial lease with GGRD II, LLC for its corporate headquarters located at 13453 North Main Street, Jacksonville, Florida pursuant to which the Company leases approximately 1,800 square feet of space. The lease provided for a fixed monthly rent payment of $1,100 and expired on January 31, 2015. 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 Legal Proceedings 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 approximately $194,000 plus interest, costs and attorneys 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. This case is currently pending.

Notes Receivable

Notes Receivable	6 Months Ended
	Jun. 30, 2015
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
Notes Receivable	Note 7. Notes Receivable In May and June 2013, the Company made loans to certain of its franchisees in the aggregate original principal amount of $40,507 to assist them with the payment of franchise fees owed to the Company and the payment of other business expenses incurred by the franchisees in running their respective restaurants. The loans are for terms ranging from one year to three years in duration, are payable in monthly installments, and do not require the payment of any interest. Payments in the aggregate amount of $1,251 and $2,085 were made against the loans during the three- and six-month periods ended June 30, 2015. In December 2013, the Company loaned $6,000 to DWG Acquisitions, LLC, a Florida limited liability company (“DWG Acquisitions”). The loan was interest free and payable on demand Blue Victory Holdings, Inc., a Nevada corporation (“Blue Victory”), during the three-month period ended March 30 Note 8. Debt Obligations Between April and June 2014, the Company loaned $17,952 to DWG Acquisitions. The loan was interest free and payable on demand The loan was paid off in full by Blue Victory during the Note 8. Debt Obligations In September 2014, the Company made a loan to one of its franchisees in the aggregate original principal amount of $6,329. 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 $879 were made against the loan during the three- and six month periods ended June 30, 2015. In October 2014, the Company loaned $3,700 to Yobe Acquisition, LLC (“Yobe Acquisition”). The loan is interest free and payable on demand. The loan was paid off in full by Blue Victory during the Note 8. Debt Obligations In November and December 2014, the Company loaned a total of $16,800 to Quantum Leap QSR, LLC (“Quantum Leap”). The loan is interest free and payable on demand. The loan was paid off in full by Blue Victory during the Note 8. Debt Obligations During the three-month period ended June 30, 2015, the Company loaned a total of $150,480 to Blue Victory Holdings. The loan is interest free and payable on demand. No payments were made under the loan during the three-month period ended June 30, 2015. The carrying value of the Company’s outstanding notes receivable was $159,386 at June 30, 2015. A total of $8,906 of the notes receivable are reflected in cash flows from operating activities because the loans were made to assist the respective franchisees with the payment of franchisee fees owed to the Company. The remaining balance of $150,480 of the notes receivable are reflected in cash flows from investing activities because the loans were not made in connection with the payment of franchise fees, royalties or other revenue owed to the Company. The carrying value of the Company’s outstanding notes receivable was $29,590 at December 28, 2014. A total of $10,990 of the notes receivable are reflected in cash flows from operating activities because the loans were made to assist the respective franchisees with the payment of franchisee fees owed to the Company. The remaining balance of $18,600 of the notes receivable are reflected in cash flows from investing activities because the loans were not made in connection with the payment of franchise fees, royalties or other revenue owed to the Company.

Debt Obligations

Debt Obligations	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Debt Obligations	Note 8. Debt Obligations The carrying value of the Company’s outstanding promissory notes, net of unamortized discount, was $7,000 and $14,420 at June 30, 2015 and December 28, 2014, respectively, of which $7,000 and $11,000 was in default June 30, 2015 and December 28, 2014, respectively. Accrued interest under the Company’s outstanding promissory notes was $1,964 and $11,480 at June 30, 2015 and December 28, 2014, respectively. A summary of the terms of the promissory notes that were outstanding during the six-month period ended June 30, 2015 and the year ended December 28, 2014 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, on June 30, 2015, a total original principal balance of $7,000 was outstanding under the two remaining notes. 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 “Termination Date”). 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 OTC Bulletin Board 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, As of September 13, 2013, the Company had outstanding loans from Blue Victory that were interest free and payable on demand in the aggregate amount of $415,316. Pursuant to the terms of the loan agreement, these loans were reflected as loans outstanding under the loan agreement. Accordingly, the outstanding principal amount of the credit facility on September 13, 2013 was $415,316. Between September 14, 2013 and November 5, 2013, the Company borrowed an additional $56,971 under the credit facility. On November 5, 2013, the Company had a total of $475,626 of principal and accrued but unpaid interest outstanding under the credit facility. On that date, Blue Victory converted all of the outstanding principal and accrued interest into a total of 243,911 shares of the Company’s common stock. No gain or loss was recognized in connection with the conversion because the conversion was made in accordance with the terms of the credit facility. Between November 6, 2013 and January 21, 2014, the Company borrowed an additional $567,662 under the credit facility. On January 21, 2014, the Company had a total of $570,529 of principal and accrued but unpaid interest outstanding under the credit facility. On that date, Blue Victory converted all of the outstanding principal and accrued interest into a total of 326,017 shares of the Company’s common stock. No gain or loss was recognized in connection with the conversion because the conversion was made in accordance with the terms of the credit facility. In December 2013, the Company borrowed $5,000 from Star Brands II, a Louisiana limited liability company. The loan was interest free and payable on demand Blue Victory during the Note 8. Debt Obligations Between January 22, 2014 and June 29, 2014, the Company borrowed an additional $237,410 under the credit facility, and between June 30, 2014 and December 28, 2014, the Company repaid $233,990 under the credit facility. Accordingly, as of December 28, 2014, the outstanding principal amount of the credit facility was $3,420. Between December 29, 2014 and March 31, 2015, the Company borrowed an additional $17,365 under the credit facility. Accordingly, as of March 31, 2015, the outstanding principal amount of the credit facility was $20,785. The loan was paid off in full by the Company during the three-month period ended June 30, 2015. The carrying value of the Company’s outstanding promissory notes, net of unamortized discount, was $7,000 and $14,420 at June 30, 2015 and December 28, 2014, respectively, as follows: June 30, December 28, 2015 2014 Notes payable – related party $ -0- $ 3,420 Notes payable – in default 7,000 11,000 Total notes payable, net $ 7,000 $ 14,420

Capital Stock

Capital Stock	6 Months Ended
	Jun. 30, 2015
Stockholders Equity Note [Abstract]
Capital Stock	Note 9. 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 June 30, 2015 and December 28, 2014, respectively, of which 6,501,035 and 6,362,464 shares of common stock were outstanding at June 30, 2015 and December 28, 2014, respectively. In January 2013, the Company appointed Richard W. Akam to serve as its Chief Operating Officer. In connection therewith, the Company entered into an employment agreement with Mr. Akam. The employment agreement provides in part that the Company will grant Mr. Akam shares of its common stock equal in value to $50,000 on January 1st of each year thereafter if Mr. Akam is continuously employed by the Company through January 1st of the applicable year. The number of shares of common stock that the Company will issue to Mr. Akam for each applicable year will be calculated based on the average of the last sales price of shares of the Company’s common stock as reported on the OTC Bulletin Board for the month of January of the applicable year. A description of the employment agreement is set forth herein under Note 6. Commitments and Contingencies – Employment Agreements On January 1, 2014, Richard W. Akam, the Company’s Chief Executive Officer, Chief Operating Officer and Secretary, earned 28,433 shares of common stock under the terms of his employment agreement with the Company. The Company recognized $920 of stock compensation expense in connection therewith during the six-month period ended June 29, 2014. On January 20, 2014, the Company purchased a 50% ownership interest in Paradise on Wings in exchange for $400,000 in cash and 235,295 shares of common stock. A description of the investment in Paradise on Wings is set forth herein under Note 4. Investment in Paradise on Wings On January 21, 2014, the Company issued a total of 326,017 shares of common stock to a limited number of accredited investors upon Blue Victory’s conversion of $570,529 of principal and accrued but unpaid interest outstanding under the credit facility entered into between the Company and Blue Victory in September 2013. A description of the credit facility is set forth herein under Note 8. Debt Obligations On February 27, 2014, the Company entered into a securities purchase agreement with Seenu G. Kasturi pursuant to which Mr. Kasturi agreed to purchase 206,061 shares of the Company’s common stock for $340,000. The price per share of common stock paid by Mr. Kasturi was equal to the closing price of the Company’s common stock on the OTCQB on the day immediately preceding the date the transaction was completed. Mr. Kasturi paid for the shares through the issuance of a promissory note in favor of the Company in the amount of $340,000. The promissory note is unsecured, accrues interest at a rate of 6% per annum, and has a maturity date of March 31, 2015. The principal and interest are payable in four equal quarterly installments of $85,000 beginning June 30, 2014. The investment was reflected in stock subscriptions receivable at December 28, 2014. As of December 28, 2014, a total of $170,000 remained outstanding under the promissory note. The promissory note was paid off in full by Mr. Kasturi during the six-month period ended June 30, 2015. On September 30, 2014, the Company issued 50,000 shares of its common stock to a consultant as full payment for outstanding fees that were due and payable . In January 2015, Richard Akam earned 71,429 of common stock under the terms of his employment agreement with the Company. The Company recognized $548 of stock compensation expense in connection therewith during the six-month period ended June 30, 2015 . The Company also recognized $24,658 of stock compensation expense during the six-month period ended June 30, 2015 in connection with the vesting of the shares of common stock to be issued to Mr. Akam on January 1, 2016 under the terms of his employment agreement with the Company. In January 2015, the Company issued 57,142 shares of its common stock to J. David Eberle pursuant to the terms of the settlement agreement and release that the Company entered into with him in connection with the settlement of the legal proceeding commenced by Mr. Eberle against the Company in April 2012. A description of the legal proceeding and settlement and release agreement is set forth herein under Note 13. Judgments in Legal Proceedings In February 2015, the Company issued 10,000 shares of its common stock to one of its non-executive employees as incentive compensation. The Company recognized $2,000 of stock compensation expense in connection therewith during the six-month period ended June 30, 2015 .

Stock Options and Warrants

Stock Options and Warrants	6 Months Ended
	Jun. 30, 2015
Stock Options and Warrants [Abstract]
Stock Options and Warrants	Note 10. 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 six-month periods ended June 30, 2015 and the year ended December 28, 2014, and no stock options or warrants were exercised or outstanding during the three- and six-month periods ended June 30, 2015 and the year ended December 28, 2014.

Stock Compensation Plans

Stock Compensation Plans	6 Months Ended
	Jun. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Compensation Plans	Note 11. Stock Compensation Plans American Restaurant Concepts, Inc. 2011 Stock Incentive Plan In August 2011, the Company adopted the American Restaurant Concepts, Inc. 2011 Stock Incentive Plan. Under the plan, 1,214,286 shares of common stock may be granted to employees, officers and directors of, and consultants and advisors to, the Company under awards that may be made in the form of stock options, warrants, stock appreciation rights, restricted stock, restricted units, unrestricted stock and other equity-based or equity-related awards. As of December 28, 2014, 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 2014 Stock Incentive Plan In June 2014, the Company adopted the ARC Group, Inc. 2014 Stock Incentive Plan. Under the plan, 1,000,000 shares of common stock may be granted to employees, officers and directors of, and consultants and advisors to, the Company under awards that may be made in the form of stock options, warrants, stock appreciation rights, restricted stock, restricted units, unrestricted stock and other equity-based or equity-related awards. As of December 28, 2014, all 1,000,000 shares of the Company’s common stock remained available for issuance under the plan. The plan terminates in June 2024.

Related-Party Transactions

Related-Party Transactions	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
Related-Party Transactions	Note 12. Related-Party Transactions In July 2013, the Company entered into a consulting agreement with Mr. Rosenberger in connection with his resignation from all such positions with the Company and as a member of the Company’s board of directors. A description of the consulting agreement is set forth herein under Note 6. Commitments and Contingencies – 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 6. Commitments and Contingencies – Employment Agreements In July 2013, the Company entered into a 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. The Company subsequently 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. Seenu G. Kasturi owns approximately 8.9% of the Company’s common stock and all of the equity interests in DWG Acquisitions. He also serves as the President, Treasurer and Secretary, and sole member, of DWG Acquisitions . In September 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. 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. 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 price per share equal to the closing price of the Company’s common stock on the OTCQB on the day immediately preceding the date the transaction was completed. Seenu G. Kasturi owns approximately 8.9% of the Company’s common stock and 90% of the equity interests in Blue Victory. He also serves as the President, Treasurer and Secretary, and as the sole member of the board of directors, of Blue Victory. Fred Alexander serves as a member of the Company’s board of directors and as an executive officer of Blue Victory. The Company had total loans of outstanding under the credit facility . The Company did not have any loans outstanding under the credit facility at June 30, 2015. A description of the credit facility is set forth herein under Note 8. Debt Obligations In October 2013, DWG Acquisitions became the franchisee of the Dick’s Wings restaurant located in the Nocatee development in Ponte Vedra, Florida. In connection therewith, DWG Acquisitions entered into a franchise agreement with the Company. The terms of the franchise agreement were identical to those of the franchise agreements that the Company enters into with unrelated franchisees, except that the Company did not require DWG Acquisitions to pay a franchise fee to the Company. Seenu G. Kasturi owns approximately 8.9% of the Company’s common stock and all of the equity interests in DWG Acquisitions. He also serves as the President, Treasurer and Secretary, and sole member, of DWG Acquisitions. The Company generated a total of $17,779 and $35,105 in royalties from DWG Acquisitions under the agreement . In December 2013, the Company loaned $6,000 to DWG Acquisitions. The loan was interest free and payable on demand. The loan was paid off in full by Blue Victory during the . A description of the loan is set forth herein under Note 7. Notes Receivable In December 2013, the Company borrowed $5,000 from Star Brands II, LLC, a Louisiana limited liability company (“Star Brands II”). The loan was interest free and payable on demand. The loan was paid off in full by Blue Victory during the . A description of the loan is set forth herein under Note 8. Debt Obligations In February 2014, the Company entered into a securities purchase agreement with Seenu G. Kasturi pursuant to which Mr. Kasturi agreed to purchase 206,061 shares of the Company’s common stock for $340,000. The price per share of common stock paid by Mr. Kasturi was equal to the closing price of the Company’s common stock on the OTCQB on the day immediately preceding the date the transaction was completed. Mr. Kasturi paid for the shares through the issuance of a promissory note in favor of the Company in the amount of $340,000. The promissory note is unsecured, accrues interest at a rate of 6% per annum, and has a maturity date of March 31, 2015. The principal and interest are payable in four equal quarterly installments of $85,000 beginning June 30, 2014. Mr. Kasturi owns approximately 8.9% of the Company’s common stock and 90% of the equity interests in Blue Victory. He also serves as the President, Treasurer and Secretary, and as the sole member of the board of directors, of Blue Victory. A description of the transaction is set forth herein under Note 9. Capital Stock In May 2014, DWG Acquisitions became the franchisee of the Dick’s Wings restaurant located on Youngerman Circle in Argyle Village in Jacksonville, Florida. In connection therewith, DWG Acquisitions entered into a franchise agreement with the Company. The terms of the franchise agreement were identical to those of the franchise agreements that the Company enters into with unrelated franchisees, except that the Company did not require DWG Acquisitions to pay a franchise fee to the Company. Seenu G. Kasturi owns approximately 8.9% of the Company’s common stock and all of the equity interests in DWG Acquisitions. He also serves as the President, Treasurer and Secretary, and sole member, of DWG Acquisitions. The Company generated a total of $23,402 and $50,267 in royalties from DWG Acquisitions under the agreement . Between April and June 2014, the Company loaned $17,952 to DWG Acquisitions. The loan was interest free and payable on demand . A description of the loan is set forth herein under Note 7. Notes Receivable In October 2014, the Company loaned $3,700 to Yobe Acquisition. The loan was interest free and payable on demand. Seenu G. Kasturi owns approximately 8.9% of the Company’s common stock and all of the equity interests in Yobe Acquisition. He also serves as the managing member of Yobe Acquisition . A description of the loan is set forth herein under Note 7. Notes Receivable In November and December 2014, the Company loaned a total of $16,800 to Quantum Leap. The loan was interest free and payable on demand. Ketan Pandya is a director of the Company and owns approximately 70% of the equity interests in Quantum Leap. He also serves as the managing member of Quantum Leap. A description of the loan is set forth herein under Note 7. Notes Receivable. In December 2014, DWG Acquisitions became the franchisee of the Dick’s Wings restaurant located on Gornto Road in Valdosta, Georgia. The Company generated a total of $13,788 and $33,205 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 a total of $19,502 and $19,717 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 a total of $265 in royalties from DWG Acquisitions under the agreement . During the three-month period ended June 30, 2015, the Company loaned a total of $150,480 to Blue Victory Holdings. The loan is interest free and payable on demand. A description of the loan is set forth herein under Note 7. Notes Receivable

Judgments in Legal Proceedings

Judgments in Legal Proceedings	6 Months Ended
	Jun. 30, 2015
Judgment In Legal Proceedings [Abstract]
Judgments in Legal Proceedings	Note 13. Judgments in Legal Proceedings On October 28, 2009, the Company initiated a legal proceeding entitled American Restaurant Concepts, Inc. vs. Cala, et al Cala v. Rosenberger et al. On February 25, 2011, a legal proceeding entitled Duval Station Investment, LLC vs. Hot Wing Concepts, Inc. d/b/a Dick’s Wings and Grill, and American Restaurant Concepts, Inc. In April 2012, a legal proceeding entitled J. David Eberle vs. American Restaurant Concepts, Inc. any and all claims that were asserted or that could have been asserted by in the legal proceeding, and the complaint was dismissed with prejudice. The Company recognized a loss on the settlement of litigation of $27,142 in connection therewith. In January 2014, a legal proceeding entitled Marcia L. Danzeisen, Larry Simpson and M&MSquared, LLC, vs. American Restaurant Concepts, Inc. August 2014, the court granted the Company’s motion to dismiss the complaint.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
Subsequent Events	Note 14. Subsequent Events In August 2015, the Company issued 20,000 shares of its common stock to one of its non-executive employees as incentive compensation. There have been no other significant subsequent events through the date these financial statements were issued.

Basis of Presentation (Policies

Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2015
Basis Of Presentation And Significant Accounting Policies [Abstract]
Interim Financial Information	Interim Financial Information The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and in conformity with the instructions to Form 10-Q and Article 8-03 of Regulation S-X and the related rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, the disclosures included in these financial statements are adequate to make the information presented not misleading. The unaudited financial statements included in this report have been prepared on the same basis as the annual financial statements and in management’s opinion, reflect all adjustments, including normal recurring adjustments, necessary to present fairly the Company’s financial position, results of operations and cash flows for the interim periods presented. The unaudited financial statements should be read in conjunction with the audited financial statements and the notes thereto for the year ended December 28, 2014 included in the Company’s Annual Report on Form 10-K. The results of operations for the three- and six-month periods ended June 30, 2015 are not necessarily indicative of the results that the Company will have for any subsequent quarter or full fiscal year.
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 2014 have been reclassified to conform to the 2015 presentation. These reclassifications did not result in any change to the previously reported total assets, net loss or stockholders’ deficit.
Change in Fiscal Year	Change in Fiscal Year The Company has historically utilized a 52- or 53-week accounting period that ended on the last Sunday in December. Its fiscal year ended December 28, 2014 was comprised of 52 weeks. On June 18, 2014, the Company’s board of directors approved a resolution changing the Company’s fiscal year end from the last Sunday in December of the applicable calendar year to December 31st. The change became effective beginning with the Company’s 2015 fiscal year. Pursuant to the Company is not required to file a transition report in connection with the change of its fiscal year end. A su mmary of the unaudited income statement of the Company for the three-day period beginning December 29, 2014 and ending December 31, 2014, along with a summary of the unaudited balance sheet of the Company at December 31, 2014, is set forth in the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2015.

Investment in Paradise on Win22

Investment in Paradise on Wings (Tables)	6 Months Ended
	Jun. 30, 2015
Equity Method Investments and Joint Ventures [Abstract]
Schedule of summary of the unaudited income statement of Paradise on Wings	Statement of Operations Three Months Ended June 30, 2015 Six Months Ended June 30, 2015 Revenue $ 81,875 $ 176,242 Operating expenses (69,806 ) (134,027 ) Net income $ 12,069 $ 42,215 Company’s share of net income $ 6,035 $ 21,108
Schedule of summary of the unaudited balance sheet of Paradise on Wings	Balance Sheet June 30, December 28, Current assets $ 143,543 $ 89,968 Equity investment 400,000 400,000 Note receivable 160,051 160,051 Total assets $ 703,594 $ 650,019 Total liabilities $ 54,660 $ 43,300 Equity 648,934 606,719 Total liabilities and equity $ 703,594 $ 650,01 9

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2015
Fair Value Disclosures [Abstract]
Schedule of equity investment in Paradise on Wings within the fair value hierarchy utilized to measure fair value on a recurring basis	Level 1 Level 2 Level 3 Equity investments – June 30, 2015 $ -0- $ 839,653 $ -0- Equity investments – December 28, 2014 $ -0- $ 818,545 $ -0-

Debt Obligations (Tables)

Debt Obligations (Tables)	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Schedule of outstanding promissory notes, net of unamortized discount	June 30, December 28, 2015 2014 Notes payable – related party $ -0- $ 3,420 Notes payable – in default 7,000 11,000 Total notes payable, net $ 7,000 $ 14,420

Description of Business (Detail

Description of Business (Detail Textuals)	Jun. 30, 2015Restaurant
Franchiser Disclosure [Line Items]
Number of restaurants	19
Florida
Franchiser Disclosure [Line Items]
Number of restaurants	15
Georgia
Franchiser Disclosure [Line Items]
Number of restaurants	4
Dick's Wings & Grill full service restaurants
Franchiser Disclosure [Line Items]
Number of restaurants	18
Dick's Wings Express limited service restaurants
Franchiser Disclosure [Line Items]
Number of restaurants	1

Investment in Paradise on Win26

Investment in Paradise on Wings - Summary of the unaudited income statement of Paradise on Wings(Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 29, 2014	Jun. 30, 2015	Jun. 29, 2014
Schedule of Equity Method Investments [Line Items]
Company's share of net income	$ 6,035	$ (1,295)	$ 21,108	$ 2,913
Paradise on Wings Franchise Group, LLC
Schedule of Equity Method Investments [Line Items]
Revenue	81,875		176,242
Operating expenses	(69,806)		(134,027)
Net income	12,069		42,215
Company's share of net income	$ 6,035		$ 21,108

Investment in Paradise on Win27

Investment in Paradise on Wings - Summary of the unaudited balance sheet of Paradise on Wings(Details 1) - Paradise on Wings Franchise Group, LLC - USD ($)	Jun. 30, 2015	Dec. 28, 2014
Schedule of Equity Method Investments [Line Items]
Current assets	$ 143,543	$ 89,968
Equity investment	400,000	400,000
Note receivable	160,051	160,051
Total assets	703,594	650,019
Total liabilities	54,660	43,300
Equity	648,934	606,719
Total liabilities and equity	$ 703,594	$ 650,019

Investment in Paradise on Win28

Investment in Paradise on Wings (Detail Textuals) - Jan. 20, 2014	USD ($)UnitManager$ / sharesshares
Schedule of Equity Method Investments [Line Items]
Percentage of preferred right to distributions related to income, gain, losses, deductions and expenses	100.00%
Paradise on Wings Franchise Group, LLC | Contribution agreement | Class A Membership Interests
Schedule of Equity Method Investments [Line Items]
Membership interest acquired | Unit	117.65
Percentage of ownership interest	50.00%
Threshold limit for appointment of manager | Manager	2
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 B Membership Interests
Schedule of Equity Method Investments [Line Items]
Membership interest acquired | Unit	117.65
Percentage of ownership interest	50.00%
Agreed payment in cash as per terms of contribution agreement	$ 400,000
Consideration paid prior to closing of agreement	350,000
Amount due upon closing of agreement	50,000
Consideration paid in shares for capital contribution	$ 400,000
Bid price per share on morning of closing date | $ / shares	$ 1.70
Number of shares issued on closing date | shares	235,295
Threshold limit for appointment of manager | 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%

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 ($)	Jun. 30, 2015	Dec. 28, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investment in Paradise on Wings	$ 839,653	$ 818,545
Recurring basis | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investment in Paradise on Wings	0	0
Recurring basis | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investment in Paradise on Wings	839,653	818,545
Recurring basis | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity investment in Paradise on Wings	$ 0	$ 0

Fair Value Measurements (Detail

Fair Value Measurements (Detail textuals)	Jan. 20, 2014
Paradise on Wings Franchise Group, LLC
Fair Value [Line Items]
Ownership interest	50.00%

Commitments and Contingencies (

Commitments and Contingencies (Detail Textuals) - USD ($)

Jan. 01, 2015

Jan. 01, 2014

Dec. 01, 2013

Oct. 15, 2013

Sep. 01, 2013

Jan. 31, 2015

Dec. 31, 2013

Aug. 19, 2013

Jul. 31, 2013

Jul. 22, 2013

Jan. 31, 2013

Jan. 22, 2013

Jun. 29, 2014

Jun. 29, 2014

Daniel Slone

Commitments [Line Items]

Annual base salary to be paid

$ 1

Employment Agreement

Commitments [Line Items]

Consulting expense

$ 1,699

$ 1,699

Employment Agreement | Richard W Akam

Commitments [Line Items]

Term of agreement

1 year

Annual base salary to be paid

$ 150,000

Additional renewal term of agreement

1 year

Number of common stock issued in connection with employment agreement

71,429

28,433

71,429

71,429

50,000

Amount of common stock connection with employee agreement

$ 50,000

Amount of additional shares of common stock to be issued

$ 50,000

Consulting agreement | Michael Rosenberger

Commitments [Line Items]

Payments related to consulting agreements

$ 32,500

$ 32,500

$ 32,500

$ 32,500

$ 70,000

Commitments and Contingencies32

Commitments and Contingencies (Detail Textuals 1)	1 Months Ended
	Jan. 31, 2015USD ($)ft²	Jan. 31, 2013USD ($)ft²
Commitments and Contingencies Disclosure [Abstract]
Area of land leased | ft²	2,000	1,800
Fixed monthly rent payment	$ 1,806	$ 1,100
Lease expiration date	Dec. 31, 2017	Jan. 31, 2015
Loss contingency, damages sought value	$ 194,000

Notes Receivable (Detail Textua

Notes Receivable (Detail Textuals) - USD ($)	1 Months Ended	3 Months Ended	6 Months Ended		12 Months Ended
	Sep. 30, 2014	Jun. 30, 2015	Jun. 30, 2015	Jun. 29, 2014	Dec. 28, 2014	Nov. 30, 2014	Oct. 31, 2014	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable			$ (2,084)	$ (7,500)
Issuance of notes receivable				$ (17,952)
Notes receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Original principal amount										$ 40,507
Payments made against loan		$ 1,251	2,085
Carrying value of outstanding notes receivable		159,386	159,386		$ 29,590
Notes receivable		8,906			10,990
Issuance of notes receivable		150,480			18,600
Notes receivable | DWG Acquisition, LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and advances made								$ 17,952	$ 6,000
Notes receivable | Yobe Acquisition, LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and advances made							$ 3,700
Notes receivable | Quantum Leap QSR, LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and advances made					$ 16,800	$ 16,800
Notes receivable | Blue Victory Holdings Inc.
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and advances made		150,480	150,480
Notes receivable | Franchisees
Accounts, Notes, Loans and Financing Receivable [Line Items]
Original principal amount	$ 6,329
Term of notes receivable	3 years
Payments made against loan		$ 527	$ 879
Notes receivable | Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Term of notes receivable			1 year
Notes receivable | Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Term of notes receivable			3 years

Debt Obligations - Summary of c

Debt Obligations - Summary of carrying value of outstanding promissory notes, net of unamortized discount (Details) - USD ($)	Jun. 30, 2015	Dec. 28, 2014
Debt Disclosure [Abstract]
Notes payable - related party		$ 3,420
Notes payable - in default	$ 7,000	11,000
Total notes payable, net	$ 7,000	$ 14,420

Debt Obligations (Detail Textua

Debt Obligations (Detail Textuals) - USD ($)	Jun. 30, 2015	Dec. 28, 2014
Debt Disclosure [Abstract]
Outstanding promissory notes, net of unamortized discount	$ 7,000	$ 14,420
Notes payable - in default	7,000	11,000
Accrued interest outstanding promissory notes	$ 1,964	$ 11,480

Debt Obligations (Detail Text36

Debt Obligations (Detail Textuals 1) - Promissory notes - Investors	3 Months Ended
	Dec. 28, 2008USD ($)Investor	Jun. 30, 2015USD ($)	Apr. 30, 2015USD ($)
Debt Instrument [Line Items]
Promissory notes issued, number of investors | Investor	4
Original principal amount	$ 11,000	$ 7,000	$ 4,000
Proceeds from issuance of notes payable	$ 11,000
Interest rate per annum on notes	6.00%
Maturity period of promissory notes	3 years
Percentage of principal amount of notes for the payment of a penalty	10.00%

Debt Obligations (Detail Text37

Debt Obligations (Detail Textuals 2) - USD ($)	Jun. 30, 2015	Dec. 28, 2014	Sep. 13, 2013
Debt Instrument [Line Items]
Amount of loan given to related party		$ 3,420
Blue Victory Holdings, Inc | Loan agreement | Revolving line of credit facility
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 1,000,000
Maximum amount of debt not to be exceeded every month			$ 150,000
Accrued interest			6.00%
Amount of loan given to related party			$ 415,316

Debt Obligations (Detail Text38

Debt Obligations (Detail Textuals 3) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended		5 Months Ended	6 Months Ended
	Dec. 31, 2013	Nov. 05, 2013	Mar. 31, 2015	Jan. 21, 2014	Jun. 29, 2014	Jun. 30, 2015	Dec. 28, 2014	Nov. 30, 2013
Debt Instrument [Line Items]
Payments on notes payable in settlement and release agreement						$ 4,000
Outstanding promissory notes, net of unamortized discount						$ 7,000	$ 14,420
Star Brands II
Debt Instrument [Line Items]
Interest free loan amount borrowed and payable on demand	$ 5,000
Revolving line of credit facility | Blue Victory Holdings | Loan agreement
Debt Instrument [Line Items]
Additional borrowing under credit facility		$ 56,971	$ 17,365	$ 567,662	$ 237,410
Credit facility, principal and accrued interest outstanding		$ 475,626	$ 20,785	$ 570,529			3,420	$ 570,529
Payments on notes payable in settlement and release agreement							$ 233,990
Common stock issued upon conversion of promissory notes - related party (in shares)		243,911		326,017

Capital Stock (Detail Textuals)

Capital Stock (Detail Textuals) - $ / shares	Jun. 30, 2015	Dec. 28, 2014
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	6,501,035	6,362,464

Capital Stock (Detail Textuals

Capital Stock (Detail Textuals 1) - USD ($)	Jan. 01, 2015	Jan. 01, 2014	Feb. 28, 2015	Jan. 31, 2015	Jan. 20, 2014	Jul. 22, 2013	Jan. 31, 2013	Jun. 30, 2015	Jun. 29, 2014	Dec. 28, 2014
Capital Stock [Line Items]
Allocated share-based compensation expense										$ 20,000
Equity investment in Paradise on Wings									$ 400,000
Employment agreement | Richard W Akam
Capital Stock [Line Items]
Number of common stock issued in connection with employment agreement	71,429	28,433		71,429		71,429	50,000
Allocated share-based compensation expense								$ 548	$ 920
Employment agreement | Richard W Akam | Stock to be issued on January 1, 2016
Capital Stock [Line Items]
Allocated share-based compensation expense								24,658
Employment agreement | J. David Eberle
Capital Stock [Line Items]
Number of common stock issued in connection with employment agreement				57,142
Employment agreement | Non-executive employees
Capital Stock [Line Items]
Number of common stock issued in connection with employment agreement			10,000
Allocated share-based compensation expense								$ 2,000
Contribution agreement | Paradise on Wings Franchise Group, LLC
Capital Stock [Line Items]
Ownership interest held in exchange for cash					50.00%
Equity investment in Paradise on Wings					$ 400,000
Common stock issued for investment in Paradise on Wings (in shares)					235,295

Capital Stock (Detail Textual41

Capital Stock (Detail Textuals 2) - Short Term Debt Lender [Domain]	1 Months Ended		2 Months Ended	3 Months Ended	6 Months Ended	12 Months Ended
	Sep. 30, 2014shares	Feb. 27, 2014USD ($)Installmentshares	Nov. 05, 2013USD ($)shares	Jan. 21, 2014USD ($)shares	Jun. 30, 2015USD ($)	Dec. 28, 2014USD ($)	Mar. 31, 2015USD ($)	Nov. 30, 2013USD ($)	Sep. 13, 2013
Capital Stock [Line Items]
Common stock issued for note receivable - related party					$ 170,000
Common Stock, Value, Subscriptions					$ 174,658	$ 289,452
Common stock issued for services (in shares) | shares	50,000
Loan agreement | Blue Victory Holdings | Revolving line of credit facility
Capital Stock [Line Items]
Common stock issued upon conversion of promissory notes - related party (in shares) | shares			243,911	326,017
Credit facility, principal and accrued interest outstanding			$ 475,626	$ 570,529		3,420	$ 20,785	$ 570,529
Interest rate per annum									6.00%
Securities purchase agreement | Seenu G Kasturi
Capital Stock [Line Items]
Common stock issued upon conversion of promissory notes - related party (in shares) | shares		206,061
Common stock issued for note receivable - related party (in shares) | shares		206,061
Common stock issued for note receivable - related party		$ 340,000
Interest rate per annum		6.00%
Number of installments | Installment		4
Frequency of periodic payment		Quarterly
Four equal quarterly installments of principal and interest payable		$ 85,000
Securities purchase agreement | Promissory note | Seenu G Kasturi
Capital Stock [Line Items]
Proceeds from issuance of notes payable						$ 170,000

Stock Compensation Plans (Detai

Stock Compensation Plans (Detail Textuals) - shares	Dec. 28, 2014	Jun. 30, 2014	Aug. 31, 2011	Aug. 18, 2011
2011 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common stock granted to employees, officers and directors of, and consultants and advisors			1,214,286
Number of common stock available for issuance	142,858			1,214,286
2014 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common stock granted to employees, officers and directors of, and consultants and advisors		1,000,000
Number of common stock available for issuance	1,000,000

Related-Party Transactions (Det

Related-Party Transactions (Detail Textuals) - Short-term Debt, Type [Domain]

Sep. 13, 2013USD ($)

Feb. 27, 2014USD ($)Installmentshares

Dec. 31, 2013USD ($)

Jul. 31, 2013USD ($)

Jun. 30, 2015USD ($)

Jun. 29, 2014USD ($)

Jun. 30, 2015USD ($)

Jun. 29, 2014USD ($)

Mar. 31, 2015USD ($)

Dec. 31, 2014USD ($)

Dec. 28, 2014USD ($)

Nov. 30, 2014USD ($)

Oct. 31, 2014USD ($)

Jun. 30, 2014USD ($)

Jan. 21, 2014USD ($)

Nov. 30, 2013USD ($)

Nov. 05, 2013USD ($)

Related Party Transaction [Line Items]

Revenue from related parties

$ 111,947

$ 29,188

$ 192,354

$ 46,583

Common stock issued for note receivable - related party

170,000

Blue Victory Holdings

Related Party Transaction [Line Items]

Loans and advances made

$ 150,480

$ 150,480

Star Brands II

Related Party Transaction [Line Items]

Borrowed amount

$ 5,000

Seenu G Kasturi

Related Party Transaction [Line Items]

Ownership percentage in common stock of company

8.90%

8.90%

Seenu G Kasturi | Blue Victory Holdings

Related Party Transaction [Line Items]

Equity interest held

90.00%

Seenu G Kasturi | Star Brands II

Related Party Transaction [Line Items]

Equity interest held

70.00%

DWG acquisitions LLC

Related Party Transaction [Line Items]

Loans and advances made

$ 6,000

$ 17,952

Yobe Acquisition, LLC

Related Party Transaction [Line Items]

Loans and advances made

$ 3,700

Quantum Leap QSR, LLC

Related Party Transaction [Line Items]

Loans and advances made

$ 16,800

$ 16,800

Quantum Leap QSR, LLC | Ketan Pandya

Related Party Transaction [Line Items]

Equity interest held

70.00%

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

Related Party Transaction [Line Items]

Interest rate per annum

6.00%

Outstanding principal amount of credit facility

$ 20,785

$ 3,420

$ 570,529

$ 570,529

$ 475,626

Maximum borrowing capacity

$ 1,000,000

Subcontractor concession agreement | DWG acquisitions LLC

Related Party Transaction [Line Items]

Revenue from related parties

$ 6,000

$ 12,000

Subcontractor concession agreement | DWG acquisitions LLC | Accounts receivable

Related Party Transaction [Line Items]

Revenue from related parties

9,864

Subcontractor concession agreement | DWG acquisitions LLC | Levy Premium Foodservice Limited Partnership

Related Party Transaction [Line Items]

Subcontracting monthly fees

$ 2,000

Securities purchase agreement | Seenu G Kasturi

Related Party Transaction [Line Items]

Interest rate per annum

6.00%

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

206,061

Common stock issued for note receivable - related party

$ 340,000

Number of installments | Installment

4

Four equal quarterly installments of principal and interest payable

$ 85,000

Franchise agreement | DWG acquisitions LLC

Related Party Transaction [Line Items]

Royalty revenue

17,779

35,105

Franchise agreement | DWG acquisitions LLC | Jacksonville, Florida

Related Party Transaction [Line Items]

Royalty revenue

23,402

50,267

Franchise agreement | DWG acquisitions LLC | Valdosta, Georgia

Related Party Transaction [Line Items]

Royalty revenue

13,788

33,205

Franchise agreement | DWG acquisitions LLC | Tifton, Georgia

Related Party Transaction [Line Items]

Royalty revenue

19,502

$ 19,717

Franchise agreement | DWG acquisitions LLC | Fleming Island, Florida

Related Party Transaction [Line Items]

Royalty revenue

$ 265

Judgments in Legal Proceedings

Judgments in Legal Proceedings (Detail Textuals) - Settlement Agreement - USD ($)	1 Months Ended
	Jan. 31, 2010	Jun. 30, 2015	Dec. 28, 2014
Loss Contingencies [Line Items]
Litigation settlement amount	$ 250,000
Payments for legal settlement	$ 40,000
Amount payable of legal settlement		$ 210,000	$ 210,000

Judgments in Legal Proceeding45

Judgments in Legal Proceedings (Detail Textuals 1) - USD ($)	Nov. 11, 2011	Oct. 04, 2011	Jun. 30, 2015	Jun. 30, 2015	Dec. 25, 2011
Loss Contingencies [Line Items]
Loss from legal proceedings				$ (27,142)
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			$ 2,810	$ 5,682

Judgments in Legal Proceeding46

Judgments in Legal Proceedings (Detail Textuals 2) - USD ($)	1 Months Ended			6 Months Ended
	Jan. 31, 2015	Jan. 31, 2014	Apr. 30, 2012	Jun. 30, 2015
Loss Contingencies [Line Items]
Loss contingency, damages sought value	$ 194,000
Loss from litigation settlement				$ (27,142)
J. David Eberle
Loss Contingencies [Line Items]
Loss contingency, damages sought value			$ 448.08
J. David Eberle | Settlement Agreement
Loss Contingencies [Line Items]
Settlement agreement payable		$ 100,000
Settlement agreement payable monthly installment		$ 16,667
Stock issued during period for litigation settlements		57,142
Loss from litigation settlement				$ (27,142)

Subsequent Events (Detail Textu

Subsequent Events (Detail Textuals)	1 Months Ended
	Aug. 31, 2015shares
Subsequent Event | Non-executive employees
Subsequent Event [Line Items]
Number of common shares issued	20,000