Chuy's (CHUY) 10-K 24 Feb 22 2021 FY Annual report Financial data

Cover

Cover - USD ($) $ in Millions	12 Months Ended
	Dec. 26, 2021	Feb. 18, 2022	Jun. 25, 2021
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 26, 2021
Document Transition Report	false
Entity File Number	001-35603
Entity Registrant Name	CHUY’S HOLDINGS, INC.
Amendment Flag	false
Entity Central Index Key	0001524931
Current Fiscal Year End Date	--12-26
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	20-5717694
Entity Address, Address Line One	1623 Toomey Rd.
Entity Address, City or Town	Austin
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	78704
City Area Code	(512)
Local Phone Number	473-2783
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	CHUY
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 750
Entity Common Stock, Shares Outstanding		18,991,311
ICFR Auditor Attestation Flag	true

Audit Information

Audit Information	12 Months Ended
	Dec. 26, 2021
Auditor Information [Abstract]
Auditor Firm ID	49
Auditor Name	RSM US LLP
Auditor Location	Austin, Texas

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 26, 2021	Dec. 27, 2020
CURRENT ASSETS
Cash and cash equivalents	$ 106,621	$ 86,817
Accounts receivable	1,811	1,507
Lease incentives receivable	0	200
Inventories	1,676	1,449
Income tax receivable	1,083	974
Prepaid expenses and other current assets	3,273	3,614
Total current assets	114,464	94,561
Property and equipment, net	179,369	185,105
Operating lease assets	148,444	159,156
Deferred tax asset, net	5,400	7,806
Other assets and intangible assets, net	1,678	1,078
Trade name	21,900	21,900
Goodwill	24,069	24,069
Total assets	495,324	493,675
Current liabilities:
Accounts payable	4,127	2,977
Accrued liabilities	25,242	25,775
Operating lease liabilities	13,003	14,566
Total current liabilities	42,372	43,318
Operating lease liabilities, less current portion	188,735	207,601
Other liabilities	1,423	898
Total liabilities	232,530	251,817
Contingencies	0	0
Stockholders’ equity
Common stock, $0.01 par value; 60,000,000 shares authorized; 19,538,058 shares issued and outstanding at December 26, 2021 and 19,710,549 shares issued and outstanding at December 27, 2020	195	197
Preferred stock, $0.01 par value; 15,000,000 shares authorized and no shares issued or outstanding at December 26, 2021 and December 27, 2020	0	0
Paid-in capital	135,659	144,897
Retained earnings	126,940	96,764
Total stockholders’ equity	262,794	241,858
Total liabilities and stockholders’ equity	$ 495,324	$ 493,675

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 26, 2021	Dec. 27, 2020
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Common Stock, Shares Authorized	60,000,000	60,000,000
Common Stock, Shares, Issued	19,538,058	19,710,549
Common Stock, Shares, Outstanding	19,538,058	19,710,549
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	15,000,000	15,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0

Consolidated Income Statements

Consolidated Income Statements - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Revenue	$ 396,467	$ 320,952	$ 426,357
Costs and expenses:
Cost of sales	96,476	79,033	110,152
Labor	113,622	98,184	150,779
Operating	59,617	50,352	62,121
Occupancy	29,281	29,406	32,151
General and administrative	26,599	22,195	23,681
Marketing	4,360	2,732	5,555
Restaurant pre-opening	1,731	1,769	2,949
Legal settlement	0	0	615
Impairment, closed restaurant and other costs	10,182	26,794	14,179
Gain on insurance settlements	0	(1,000)	0
Depreciation	20,197	20,031	20,739
Total costs and expenses	362,065	329,496	422,921
Income (loss) from operations	34,402	(8,544)	3,436
Interest expense, net	144	257	122
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	34,258	(8,801)	3,314
Income tax expense (benefit)	4,082	(5,507)	(2,901)
Net income (loss)	$ 30,176	$ (3,294)	$ 6,215
Net income (loss) per common share:
Basic	$ 1.52	$ (0.18)	$ 0.37
Diluted	$ 1.50	$ (0.18)	$ 0.37
Weighted-average shares outstanding:
Basic	19,835,550	18,396,335	16,728,955
Diluted	20,079,237	18,396,335	16,824,395

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity Statement - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Common Stock [Member]	Paid-in Capital	Retained Earnings [Member]	Retained Earnings [Member]Cumulative Effect, Period of Adoption, Adjustment
Beginning balance (in shares)			16,856,373
Beginning balance at Dec. 30, 2018	$ 193,851	$ (349)	$ 169	$ 99,490	$ 94,192	$ (349)
Stock-based compensation	3,501		0	3,501	0
Proceeds from exercise of stock options	388		$ 0	388	0
Proceeds from exercise of stock options (in shares)			46,936
Settlement of restricted stock units	0				0
Settlement of restricted stock units (in shares)			123,496
Stock Repurchased During Period, Shares			(351,774)
Repurchase of shares of common stock	(7,793)		$ (4)	(7,789)	0
Settlement of restricted stock units			$ 1	(1)
Indirect repurchase of shares for minimum tax withholdings (shares)			(38,567)
Indirect repurchase of shares for minimum tax withholdings	(877)		$ 0	(877)	0
Net income (loss)	6,215		$ 0	0	6,215
Balance (in shares) at Dec. 29, 2019			16,636,464
Ending balance at Dec. 29, 2019	194,936		$ 166	94,712	100,058
Stock-based compensation	3,922		0	3,922	0
Proceeds from exercise of stock options	234		$ 0	234	0
Proceeds from exercise of stock options (in shares)			20,918
Settlement of restricted stock units	0				0
Settlement of restricted stock units (in shares)			146,325
Sale of common stock from ATM offering, net of fees and expenses	$ 48,167		$ 31	48,136
Sales of common stock from ATM offering, net of fees and expenses (in shares)	3,041,256		3,041,256
Stock Repurchased During Period, Shares	(90,144)		(90,144)
Repurchase of shares of common stock	$ (1,422)		$ (1)	(1,421)	0
Settlement of restricted stock units			$ 1	(1)
Indirect repurchase of shares for minimum tax withholdings (shares)			(44,270)
Indirect repurchase of shares for minimum tax withholdings	(685)		$ 0	(685)	0
Net income (loss)	(3,294)		$ 0	0	(3,294)
Balance (in shares) at Dec. 27, 2020			19,710,549
Ending balance at Dec. 27, 2020	241,858		$ 197	144,897	96,764
Stock-based compensation	4,063		0	4,063	0
Proceeds from exercise of stock options	3,761		$ 2	3,759	0
Proceeds from exercise of stock options (in shares)			163,354
Settlement of restricted stock units	$ 0				0
Settlement of restricted stock units (in shares)			183,467
Stock Repurchased During Period, Shares	(461,501)		(461,501)
Repurchase of shares of common stock	$ (14,518)		$ (5)	(14,513)	0
Settlement of restricted stock units			$ 2	(2)
Indirect repurchase of shares for minimum tax withholdings (shares)			(57,811)
Indirect repurchase of shares for minimum tax withholdings	(2,546)		$ (1)	(2,545)	0
Net income (loss)	30,176		$ 0	0	30,176
Balance (in shares) at Dec. 26, 2021			19,538,058
Ending balance at Dec. 26, 2021	$ 262,794		$ 195	$ 135,659	$ 126,940

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Cash flows from operating activities:
Net income (loss)	$ 30,176	$ (3,294)	$ 6,215
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation	20,197	20,031	20,739
Amortization of operating lease assets	9,574	9,233	7,965
Amortization of loan origination costs	126	53	33
Loss on asset impairment, closed restaurant and other costs	4,114	22,138	12,693
Stock-based compensation	3,867	3,702	3,286
Loss on disposal of property and equipment	31	437	283
Deferred income taxes	2,406	(5,205)	(5,096)
Changes in operating assets and liabilities:
Accounts receivable	(304)	(81)	628
Lease incentives receivable	200	50	1,347
Inventories	(227)	208	(116)
Income tax receivable	(109)	(1,506)	1,135
Prepaid expenses and other assets	(112)	(397)	995
Accounts payable	711	(1,302)	(2,594)
Accrued and other liabilities	836	5,173	4,279
Operating lease liabilities	(21,706)	(6,526)	(8,361)
Net cash provided by operating activities	49,780	42,714	43,431
Cash flows from investing activities:
Purchase of property and equipment, net	(16,413)	(12,149)	(32,870)
Purchase of other assets	0	0	(404)
Net cash used in investing activities	(16,413)	(12,149)	(33,274)
Cash flows from financing activities:
Net proceeds from sale of common stock	0	48,167	0
Borrowings under revolving line of credit	0	25,000	5,000
Payments under revolving line of credit	0	(25,000)	(5,000)
Loan origination costs	(260)	(116)	0
Proceeds from exercise of stock options	3,761	234	388
Repurchase of shares of common stock	(14,518)	(1,422)	(7,793)
Indirect repurchase of shares for minimum tax withholdings	(2,546)	(685)	(877)
Net cash (used in) provided by financing activities	(13,563)	46,178	(8,282)
Net increase in cash and cash equivalents	19,804	76,743	1,875
Cash and cash equivalents, beginning of period	86,817	10,074	8,199
Cash and cash equivalents, end of period	106,621	86,817	10,074
Supplemental disclosure of non-cash investing and financing activities:
Property and equipment and other assets acquired by accounts payable	439	26	384
Supplemental cash flow disclosures:
Cash paid for interest	26	202	77
Cash paid for income taxes	$ 1,793	$ 1,232	$ 1,059

Description of Business

Description of Business	12 Months Ended
	Dec. 26, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business Description	Description of Business Chuy’s Holdings, Inc., a Delaware corporation (the “Company” or "Chuy's"), through its subsidiaries owns and operates restaurants across 17 states including Texas, the Southeastern and Midwestern United States. All of the Company’s restaurants operate under the name Chuy’s. The Company operated 96 as of December 26, 2021, 92 restaurants as of December 27, 2020 and 100 restaurants as of December 29, 2019. Chuy’s was founded in Austin, Texas in 1982 and prior to 2006, operated as Chuy’s Comida Deluxe, Inc. (“Chuy’s”). The Company was incorporated in November 2006.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 26, 2021
Accounting Policies [Abstract]
Significant Accounting Policies	Summary of Significant Accounting Policies Principles of consolidation The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries. All significant intercompany balances and transactions have been eliminated. Certain prior year amounts have been reclassified in our notes to consolidated financial statements to conform to current year presentation. These reclassifications have no effect on previously reported net income, income per share or stockholder's equity. Fiscal year The Company utilizes a 52- or 53-week fiscal year that ends on the last Sunday of the calendar year. The fiscal years ended December 26, 2021, December 27, 2020 and December 29, 2019 each consisted of 52 weeks. COVID-19 pandemic The onset of the COVID-19 pandemic at the end of the first quarter of 2020 caused significant disruptions to the Company's business operations as a result of mandatory closures, imposed capacity limitations and other restrictions. During fiscal 2020, the Company took various steps to reduce nonessential spend, postpone restaurant development and rightsize operations in light of reduced sales volume to improve our store level profitability and increase our cash flows. As of June 28, 2020, the Company reopened all of its dining rooms to varying degrees of operating capacity. The Company started to relax its indoor dining capacity restrictions during the second quarter of 2021 and, as of December 26, 2021, all restaurants operated without restrictions. As a result of the COVID-19 pandemic, the Company developed a new operating model to address increased off-premise business with proportionately lower indoor dining. This allowed the Company to rightsize its labor model and maximize its restaurant level operating profit at reduced sales volumes. The Company continues to be subject to risks and uncertainties as a result of the COVID-19 pandemic. The challenging labor market, commodity inflation pressures and supply chain shortages across many industries continue to increase costs to operate and stress our business. We cannot predict our ability to continue to operate without capacity limitations in the future which will depend in part on the actions of a number of governmental bodies over which we have no control, the efficacy and public acceptance of vaccination programs in curbing the spread of the virus, the introduction and spread of new variants of the virus, which may prove resistant to currently approved vaccines, and new or reinstated restrictions on our operations. Accounting estimates The preparation of the consolidated financial statements in conformity with U.S. Generally Accepted Accounting Principles ("GAAP") requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses for the period. Actual results could differ from estimates. Cash and cash equivalents The Company considers all cash and short-term investments with original maturities of three months or less as cash equivalents. Amounts receivable from credit card processors are considered cash equivalents because they are both short in term and highly liquid in nature, and are typically converted to cash within three business days of the sales transactions. The Company holds cash and cash equivalents at financial institutions in excess of amounts covered by the Federal Depository Insurance Corporation (the "FDIC") and sometimes invests excess cash in money market funds not insured by the FDIC. Cash and cash equivalents are maintained with reputable financial institutions and therefore bear minimal credit risk. Lease incentives receivable Lease incentives receivable consist of receivables from landlords provided for under the lease agreements to reimburse the Company for certain leasehold improvements. Inventories Inventories consist of food, beverage, and merchandise and are stated at the lower of cost (first-in, first-out method) or net realizable value. Property and equipment Property and equipment, net are recorded at cost, less accumulated depreciation. Equipment consists primarily of restaurant equipment, furniture, fixtures and smallwares. Depreciation is calculated using the straight-line method over the estimated useful life of the related asset, which ranges from 3 to 15 years. Expenditures for major additions and improvements are capitalized. Leasehold improvements are capitalized and amortized using the straight-line method over the shorter of the lease term, including option periods that are reasonably assured of renewal, or the estimated useful life of the asset, which ranges from 5 to 20 years. Leases and leasehold improvements The Company leases land and or buildings for its corporate offices and the majority of its restaurants under various long-term operating lease agreements. The Company determines if a contract contains a lease at inception. The lease term begins on the date that the Company takes possession under the lease, including the pre-opening period during construction, when in many cases the Company is not making rent payments. Operating lease assets and liabilities are recognized at the lease commencement date for material leases with a term of greater than 12 months. Operating lease liabilities represent the present value of future minimum lease payments. Since our leases do not provide an implicit rate, our operating lease liabilities are calculated using the Company's secured incremental borrowing rate at lease commencement. We have no outstanding debt, and as a result, we estimate this rate based on prevailing financial market conditions, comparable companies, credit analysis and management judgment. Minimum lease payments include only fixed lease components of the agreement, as well as variable rate payments that depend on an index, initially measured using the index at the lease commencement date. Operating lease assets represent our right to use an underlying asset and are based upon the operating lease liabilities adjusted for prepaid or accrued lease payments, initial direct costs and lease incentives. Lease incentives are recognized when earned and reduce our operating lease asset related to the lease. They are amortized through the operating lease assets as reductions of rent expense over the lease term. Operating lease expense is recognized on a straight-line basis over the lease term. Certain of the Company’s operating leases contain clauses that provide for contingent rent based on a percentage of sales greater than certain specified target amounts. Variable lease payments that do not depend on a rate or index, escalation in the index subsequent to the initial measurement, payments associated with non-lease components such as common area maintenance, real estate taxes and insurance, and short-term lease payments (leases with less than a 12 month term) are expensed as incurred or when the achievement of the specified target that triggers the contingent rent is considered probable. Goodwill Goodwill represents the excess of cost over the fair value of assets of the businesses acquired. Goodwill is not amortized, but is subject to impairment tests at least annually. The Company performs a quantitative test to assess potential impairments at the end of the fiscal year or during the year if an event or other circumstance indicates that goodwill may be impaired. The goodwill impairment test compares the fair value of the reporting unit to the carrying amount, including goodwill. The Company considers all of its stores in total as one reporting unit. If the fair value of the reporting unit is less than the carrying amount, an impairment charge is recorded for the difference, limited to the total amount of goodwill allocated to that reporting unit. No goodwill impairment charges were recognized during 2021, 2020, or 2019. Indefinite life intangibles An intangible asset is determined to have an indefinite useful life when there are no legal, regulatory, contractual, competitive, economic or other factors that may limit the period over which the asset is expected to contribute directly or indirectly to the future cash flows of the Company. Intangible assets acquired in a business combination are determined to have an indefinite useful life and are not amortized. The annual impairment evaluation for indefinite life intangible assets is performed at the end of the fiscal year and includes an assessment to determine whether the fair value of the indefinite life intangible assets is less than their carrying value. We calculate the estimated fair value of the indefinite-lived intangible asset and compare it to the carrying value. Fair value is estimated primarily using future discounted cash flow projections in conjunction with qualitative factors and future operating plans. When the carrying value exceeds fair value, an impairment charge is recorded for the amount of the difference. The Company also annually evaluates intangible assets that are not being amortized to determine whether events and circumstances continue to support an indefinite useful life. If an intangible asset that is not being amortized is determined to have a finite useful life, the asset will be amortized prospectively over the estimated remaining useful life and accounted for in the same manner as intangible assets subject to amortization. No indefinite life intangible impairment charges were recognized during 2021, 2020, or 2019. Impairment of long-lived assets The Company reviews long-lived assets, such as property and equipment, operating lease assets and intangibles, subject to amortization, for impairment when events or circumstances indicate the carrying value of the assets may not be recoverable. In determining the recoverability of the asset value, an analysis is performed at the individual restaurant level and primarily includes an assessment of historical undiscounted cash flows and other relevant factors and circumstances. The Company evaluates future cash flow projections in conjunction with qualitative factors and future operating plans and regularly reviews any restaurants with a deficient level of cash flows for the previous 24 months to determine if impairment testing is necessary. Recoverability of assets to be held and used is measured by a comparison of the carrying value of the restaurant to its estimated future undiscounted cash flows. If the estimated undiscounted future cash flows are less than the carrying value, we determine if there is an impairment loss by comparing the carrying value of the restaurant to its estimated fair value. Based on this analysis, if the carrying value of the restaurant exceeds its estimated fair value, an impairment charge is recognized by the amount by which the carrying value exceeds the fair value. We make assumptions to estimate future cash flows and asset fair values. The estimated fair value is generally determined using the depreciated replacement cost method, the market approach, or discounted cash flow projections. Estimated future cash flows are highly subjective assumptions based on Company’s projections and understanding of our business, historical operating results, and trends in sales and restaurant level operating costs. The Company’s impairment assessment process requires the use of estimates and assumptions regarding future cash flows and operating outcomes, which are based upon a significant degree of management judgment. The estimates used in the impairment analysis represent a Level 3 fair value measurement. The Company continues to assess the performance of restaurants and monitors the need for future impairment. Changes in the economic environment, real estate markets, capital spending, overall operating performance and underlying assumptions could impact these estimates and result in future impairment charges. As a result of the above mentioned process, the Company recorded a non-cash loss on asset impairment of $2.7 million, $20.9 million and $12.7 million during the fiscal years ended December 26, 2021, December 27, 2020 and December 29, 2019, respectively. Estimated fair value of financial instruments The Company uses a three-tier value hierarchy, which classifies the inputs used in measuring fair values, in determining the fair value of the Company's non-financial assets and non-financial liabilities. These tiers include: Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. There were no changes in the methods or assumptions used in measuring fair value during the period. The carrying amounts of cash and cash equivalents, accounts receivable and accounts payable at December 26, 2021 and December 27, 2020 approximate their fair value due to the short-term maturities of these financial instruments. These inputs are categorized as Level 1 inputs. The Company provides a certain group of eligible employees the ability to participate in the Company's nonqualified deferred compensation plan. This plan allows participants to defer up to 80% of their salary and up to 100% of their bonus, on pre-tax basis, and contribute such amounts to one or more investment funds held in a rabbi trust. We report the accounts of the rabbi trust in other assets and intangible assets, net, and the corresponding liability in other liabilities on our consolidated balance sheets. The investments are considered trading securities and are reported at fair value based on quoted market prices. The deferred compensation plan assets and liabilities are measured and recorded at their fair value on a recurring basis. The inputs are recognized as Level 1 inputs. The realized and unrealized gains and losses on these investments, as well as the offsetting compensation expense, are recorded in general and administrative expense in the consolidated statements of income. At December 26, 2021, the Company had approximately $1.2 million of deferred compensation plan assets and $1.4 million of deferred plan liabilities. At December 27, 2020, the Company had approximately $0.8 million of deferred compensation plan assets and $0.9 million of deferred plan liabilities. In regards to the Company's impairment analysis, we generally estimate long-lived asset fair values, including property and equipment and leasehold improvements as well as operating lease assets and liabilities, using either depreciated replacement cost method, the market approach or discounted cash flow projections. The inputs used to determine fair value relate primarily to the assumptions regarding the long-lived assets exit cost at their highest and best use and future assumptions regarding restaurant sales and profitability. These inputs are categorized as Level 3 inputs. The inputs used represent assumptions about what information market participants would use in pricing the assets and are based upon the best information available at the time of the analysis. Revenue recognition Revenue from restaurant operations (food, beverage and alcohol sales) and merchandise sales are recognized upon satisfaction of the single performance obligation which occurs upon payment by the customer at the time of sale. Revenues are reflected net of sales tax and certain discounts and allowances. We offer our customers delivery at certain of our restaurants through third party delivery service's website or apps. We recognize this revenue when the control of the food is transferred to the delivery service, excluding any delivery fees charged to the customer. We receive payment subsequent to the transfer of food. Proceeds from the sale of gift cards are recorded as deferred revenue at the time of sale and recognized as revenue upon redemption by the customer. Breakage is recognized on unredeemed gift cards as revenue proportionate to the pattern of gift card redemptions less any legal obligation to remit the unredeemed gift cards to the relevant jurisdictions. We recorded $0.1 million of gift card breakage in fiscal years 2021, 2020 and 2019. Marketing The Company expenses the printing of menus and other promotional materials as incurred. The costs of community service and sponsorship activities are expensed based on the expected timing of those events. Marketing expense was $4.4 million, $2.7 million, and $5.6 million for the years ended December 26, 2021, December 27, 2020 and December 29, 2019, respectively. Restaurant pre-opening costs Restaurant pre-opening costs consist primarily of manager salaries, relocation costs, supplies, recruiting expenses, travel and lodging, pre-opening activities, employee payroll and related training costs for employees at the new location. The Company expenses such pre-opening costs as incurred. Pre-opening costs also include rent recorded during the period between the date of possession and the restaurant opening date. Stock-based compensation The Company maintains an equity incentive plan under which the Company's board of directors can grant stock options, restricted stock units, and other equity-based awards to directors, officers, and key employees of the Company. The plan provides for granting of options to purchase shares of common stock at an exercise price not less than the fair value of the stock on the date of grant. The Company recognizes stock-based compensation in accordance with the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 718 ("Topic 718"). Stock-based compensation cost includes compensation cost for all share-based payments granted based on the grant date fair value estimated in accordance with the provisions of Topic 718. Compensation cost is recognized on a straight-line basis over the requisite service period of each award. Forfeitures are recognized when they occur. Income tax matters Income tax provisions are comprised of federal and state taxes currently due, plus deferred taxes. Deferred tax assets and liabilities are recognized for future tax consequences attributable to the temporary difference between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Deferred tax assets are recognized when management considers the realization of those assets in future periods to be more likely than not. Future taxable income, adjustments in temporary differences, available carryforward periods and changes in tax laws could affect these estimates. Segment reporting ASC Topic No. 280, "Segment Reporting," establishes standards for disclosures about products and services, geographic areas and major customers. The Company currently operates one reporting segment; full-service, casual dining, Mexican food restaurants. Additionally, we operate in one geographic area: the United States of America. Revenue from customers is derived principally from food and beverage sales and the Company does not rely on any major customers as a source of revenue. Recent accounting pronouncements The Company's management reviewed all 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 consolidated financial statements as a result of future adoption.

Net (Loss) Income Per Share

Net (Loss) Income Per Share	12 Months Ended
	Dec. 26, 2021
Earnings Per Share [Abstract]
Net (Loss) Income Per Share	Net Income (Loss) Per Share Basic net income (loss) per share of common stock was computed by dividing net income (loss) by the weighted-average number of shares of common stock outstanding for the period. Diluted net income (loss) per share of common stock is computed on the basis of the weighted-average number of shares of common stock plus the effect of dilutive potential shares of common stock equivalents outstanding during the period using the treasury stock method for dilutive options and restricted stock units (these shares were granted under the Chuy's Holdings, Inc. 2012 Omnibus Equity Incentive Plan (the "2012 Plan") and the Chuy's Holdings, Inc. 2020 Omnibus Incentive Plan (the "2020 Plan")). There were approximately 7,200, 40,500 and 25,800 shares of common stock equivalents that have been excluded from the calculation of diluted net income (loss) per share because their inclusion would have been anti-dilutive for the years ended December 26, 2021, December 27, 2020 and December 29, 2019, respectively. The computations of basic and diluted net (loss) income per share is as follows: Year Ended December 26, 2021 December 27, 2020 December 29, 2019 BASIC Net income (loss) $ 30,176 $ (3,294) $ 6,215 Weighted-average common shares outstanding 19,835,550 18,396,335 16,728,955 Basic net income (loss) per common share $ 1.52 $ (0.18) $ 0.37 DILUTED Net income (loss) $ 30,176 $ (3,294) $ 6,215 Weighted-average common shares outstanding 19,835,550 18,396,335 16,728,955 Dilutive effect of stock options and restricted stock units 243,687 — 95,440 Weighted-average of diluted shares 20,079,237 18,396,335 16,824,395 Diluted net income (loss) per common share $ 1.50 $ (0.18) $ 0.37

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 26, 2021
Property, Plant and Equipment [Abstract]
Property Equipment, Net	Property and Equipment, Net The major classes of property and equipment as of December 26, 2021 and December 27, 2020 are summarized as follows: December 26, 2021 December 27, 2020 Leasehold improvements $ 208,010 $ 196,345 Furniture, fixtures and equipment 102,103 97,149 Construction in progress 6,083 14,613 Land 5,170 1,898 321,366 310,005 Less accumulated depreciation (141,997) (124,900) Total property and equipment, net $ 179,369 $ 185,105

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 26, 2021
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt Revolving Credit Facility On July 30, 2021, the Company entered into a secured $35.0 million revolving credit facility with JPMorgan Chase Bank, N.A. (the “Credit Facility”). The Credit Facility may be increased up to an additional $25.0 million subject to certain conditions and at the Company’s option if the lenders agree to increase their commitments. The Credit Facility will mature on July 30, 2024, unless the Company exercises its option to voluntarily and permanently reduce all of the commitments before the maturity date. In connection with entering the Credit Facility, the Company terminated its $25.0 million revolving credit facility with Wells Fargo Bank, N.A. The Credit Facility contains representations and warranties, affirmative and negative covenants and events of default that the Company considers customary for an agreement of this type. The agreement requires the Company to be in compliance with a minimum fixed charge coverage ratio of no less than 1.25 to 1.00, and a maximum consolidated total lease adjusted leverage ratio of no more than 4.00 to 1.00. The Credit Facility also has certain restrictions on the payment of dividends and distributions. Under the Credit Facility, the Company may declare and make dividend payments so long as (i) no default or event of default has occurred and is continuing or would result therefrom and (ii) immediately after giving effect to any such dividend payment, on a pro forma basis, the consolidated total lease adjusted leverage ratio does not exceed 3.50 to 1.00. Borrowings under the Credit Facility accrue interest at a per annum rate equal to, at the Company’s election, either LIBOR plus a margin of 1.5% to 2.0%, depending on the Company’s consolidated total lease adjusted leverage ratio, or a base rate determined according to the highest of (a) the prime rate, (b) the federal funds rate plus 0.5% or (c) LIBOR plus 1.0%, plus a margin of 0.5% to 1.0%, depending on the Company’s consolidated total lease adjusted leverage ratio. An unused commitment fee at a rate of 0.125% applies to unutilized borrowing capacity under the Credit Facility. The obligations under the Company’s Credit Facility are guaranteed by certain subsidiaries of the Company and, subject to certain exceptions, secured by a continuing security interest in substantially all of the Company’s assets. As of December 26, 2021, the Company had no borrowings under the Credit Facility, and was in compliance with all covenants under the Credit Facility.

Accrued Liabilities

Accrued Liabilities	12 Months Ended
	Dec. 26, 2021
Payables and Accruals [Abstract]
Accrued Liabilities	Accrued Liabilities The major classes of accrued liabilities at December 26, 2021 and December 27, 2020 are summarized as follows: December 26, 2021 December 27, 2020 Accrued compensation and related benefits $ 11,891 $ 14,007 Other accruals 4,844 3,987 Deferred gift card revenue 2,919 2,527 Sales and use tax 2,806 2,200 Property tax 2,782 3,054 Total accrued liabilities $ 25,242 $ 25,775

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 26, 2021
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Stockholders' Equity At-The-Market ("ATM") offering During the second quarter of 2020, the Company issued 3,041,256 shares of its common stock and received net proceeds of $48.2 million after deducting sales agent commissions and offering expenses. A portion of the net proceeds was used to repay the $25.0 million outstanding under the Company Revolving Credit Facility with Wells Fargo Bank, N.A. The Company used the remaining net proceeds from the ATM offering for general corporate purposes, including, but not limited to, increasing its liquidity during the COVID-19 pandemic. Share repurchase program On October 28, 2021, the Company’s board of directors replaced the existing $30.0 million share repurchase program and approved a new share repurchase program under which the Company may repurchase up to $50.0 million of its common shares outstanding. This repurchase program became effective on October 28, 2021 and expires on December 31, 2023. The Company repurchased approximately 461,501 shares of common stock for approximately $14.5 million during the fiscal year 2021 and 90,144 shares of common stock for approximately $1.4 million during fiscal year 2020 (prior to the beginning of the COVID-19 pandemic). Subsequent to the end of the fiscal year 2021, the Company repurchased an additional 546,747 shares for approximately $15.0 million. As of February 18, 2022 , the Company had repurchased 811,679 shares and had $26.6 million remaining under its $50.0 million repurchase program. Repurchases of the Company's outstanding common stock will be made in accordance with applicable laws and may be made at management's discretion from time to time in the open market, through privately negotiated transactions or otherwise, including pursuant to Rule 10b5-1 trading plans. There is no guarantee as to the exact number of shares to be repurchased by the Company. The timing and extent of repurchases will depend upon several factors, including market and business conditions, regulatory requirements and other corporate considerations, and repurchases may be discontinued at any time.

Leases

Leases	12 Months Ended
	Dec. 26, 2021
Leases [Abstract]
Operating Leases	Leases The Company determines if a contract contains a lease at inception.The Company's material long-term operating lease agreements are for the land and buildings for our restaurants as well as our corporate offices. The lease term begins on the date that the Company takes possession under the lease, including the pre-opening period during the construction, when in many cases the Company is not making rent payments. The initial lease terms range from 10 years to 15 years, most of which include renewal options totaling 10 to 15 years. The lease term is generally the minimum of the noncancelable period or the lease term including renewal options which are reasonably certain of being exercised up to a term of approximately 20 years. Operating lease assets and liabilities are recognized at the lease commencement date for material leases with a term of greater than 12 months. Operating lease liabilities represent the present value of future minimum lease payments. Since our leases do not provide an implicit rate, our operating lease liabilities are calculated using the Company's secured incremental borrowing rate at lease commencement. We estimate this rate based on prevailing financial market conditions, comparable companies, credit analysis and management judgment. Minimum lease payments include only fixed lease components of the agreement, as well as variable rate payments that depend on an index, initially measured using the index at the lease commencement date. Operating lease assets represent our right to use an underlying asset and are based upon the operating lease liabilities adjusted for prepaid or accrued lease payments, initial direct costs and lease incentives. Lease incentives are recognized when construction milestones are met and reduce our operating lease asset. They are amortized through the operating lease assets as reductions of rent expense over the lease term. Operating lease expense is recognized on a straight-line basis over the lease term. Variable lease payments that do not depend on a rate or index, escalation in the index subsequent to the initial measurement, payments associated with non-lease components such as common area maintenance, real estate taxes and insurance, and short-term lease payments (leases with a term with 12 months or less) are expensed as incurred. Certain of the Company’s operating leases contain clauses that provide for contingent rent based on a percentage of sales greater than certain specified target amounts. These variable payments are expensed when the achievement of the specified target that triggers the contingent rent is considered probable. As of December 26, 2021, all of the Company's leases were operating. During the second quarter of 2020, the Company suspended lease payments for the months of April through June 2020 as a result of the COVID-19 pandemic. The Company was able to negotiate rent concessions, abatements and deferrals with landlords on a large portion of our operating leases. FASB issued a clarification to accounting for lease concessions in response to the COVID-19 pandemic to reduce the operational challenges and complexity of lease accounting. The Company used the relief provisions provided by FASB and made an election to account for the lease concessions as if they were part of the original lease agreement. As a result of these negotiations, the Company recorded $0.6 million and $2.9 million of deferred rent as part of our operating lease liability as of December 26, 2021 and December 27, 2020, respectively. The recognition of rent concessions did not have a material impact on our consolidated financial statements. Components of operating lease costs are included in occupancy, closed restaurant costs, restaurant pre-opening, general and administrative expense and property and equipment, net: Year Ended Lease cost December 26, 2021 December 27, 2020 Operating lease cost $ 25,425 $ 26,419 Variable lease cost 1,132 515 $ 26,557 $ 26,934 Supplemental cash flow disclosures and other lease information: Year Ended December 26, 2021 December 27, 2020 Cash paid for operating lease liabilities (a) 37,466 23,021 Operating lease assets obtained (surrendered) in exchange for operating lease liabilities (b) (514) 3,845 (a) The year-ended December 26, 2021 includes $7.8 million of termination payments for six of our closed restaurant operating leases. (b) The year-ended December 26, 2021 includes a $10.1 million decrease to operating lease assets and liabilities related to the termination of six closed restaurant leases and a purchase of one existing lease, partially offset by a $9.5 million increase mainly due to extending remaining lives of certain leases. The year-ended December 27, 2020 includes a $9.4 million increase due to new lease commencements, partially offset by a $5.6 million reduction to the operating lease assets and liabilities mainly as a result of shortening the remaining life of certain leases. The Company recorded no deferred lease incentives during the fiscal year ended December 26, 2021 and $0.2 million during the fiscal year ended December 27, 2020. Supplemental balance sheet disclosures: Operating leases Classification December 26, 2021 December 27, 2020 Right-of-use assets Operating lease assets $ 148,444 $ 159,156 Deferred Rent Payments Operating lease liability 447 2,169 Current lease liabilities Operating lease liability 12,556 12,397 13,003 14,566 Deferred Rent Payments Operating lease liability, less current portion 152 746 Non-current lease liabilities Operating lease liability, less current portion 188,583 206,855 188,735 207,601 Total lease liabilities $ 201,738 $ 222,167 Weighted average remaining lease term (in years) 13.0 13.8 Weighted average discount rate 7.7 % 7.9 % Future minimum rent payments for our operating leases for each of the next five years as of December 26, 2021 are as follows: Fiscal years ending: 2022 $ 27,669 2023 27,147 2024 26,300 2025 26,065 2026 24,914 Thereafter 187,820 Total minimum lease payments 319,915 Less: imputed interest 118,177 Present value of lease liabilities $ 201,738 As of December 26, 2021, operating lease payments exclude approximately $6.5 million of legally binding minimum lease payments for leases signed but which we have not yet taken possession.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 26, 2021
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	Stock-Based Compensation The Company has outstanding awards under the 2012 Plan and the 2020 Plan. On July 30, 2020, the Company’s stockholders approved the 2020 Plan, which replaced the 2012 Plan and no further awards may be granted under the 2012 Plan. The termination of the 2012 Plan did not affect outstanding awards granted under the 2012 Plan. Options granted under these plans vest over five years from the date of grant and have a maximum term of ten years. As of December 26, 2021, the Company had 13,165 of stock options outstanding and exercisable with a remaining weighted average contractual term of two years. Restricted stock units granted under the 2012 and 2020 Plan vest over 4 to 5 years from the date of grant. As of December 26, 2021, a total of 1,020,081 shares of common stock were reserved and remained available for issuance under the 2020 Plan. Stock-based compensation cost recognized in the consolidated statements of income was approximately $3.9 million, $3.7 million and $3.3 million for the years ended December 26, 2021, December 27, 2020 and December 29, 2019, respectively. Stock-based compensation recognized as capitalized development was approximately $196,000, $220,000 and $215,000 for the years ended December 26, 2021, December 27, 2020 and December 29, 2019, respectively. Capitalized stock-based compensation is included in Property and equipment, net on the consolidated balance sheets. A summary of stock-based compensation activity related to restricted stock units for the year ended December 26, 2021 are as follows: Shares Weighted Weighted Outstanding at December 27, 2020 518,540 $ 19.42 Granted 96,585 43.70 Vested (183,467) 21.37 Forfeited (14,641) 21.96 Outstanding at December 26, 2021 417,017 $ 24.10 2.50

Impairment, closed restaurant a

Impairment, closed restaurant and other costs	12 Months Ended
	Dec. 26, 2021
Impairment, Closed Restaurant And Other Costs [Abstract]
Impairment, Closed Restaurant And Other Costs	Impairment, Closed Restaurant And Other CostsThe Company reviews long-lived assets, such as property and equipment, operating lease assets and intangibles, subject to amortization, for impairment when events or circumstances indicate the carrying value of the assets may not be recoverable. In determining the recoverability of the asset value, an analysis is performed at the individual restaurant level and primarily includes an assessment of historical undiscounted cash flows and other relevant factors and circumstances. The Company evaluates future cash flow projections in conjunction with qualitative factors and future operating plans and regularly reviews any restaurants with a deficient level of cash flows for the previous 24 months to determine if impairment testing is necessary. Recoverability of assets to be held and used is measured by a comparison of the carrying value of the restaurant to its estimated future undiscounted cash flows. If the estimated undiscounted future cash flows are less than the carrying value, we determine if there is an impairment loss by comparing the carrying value of the restaurant to its estimated fair value. Based on this analysis, if the carrying value of the restaurant exceeds its estimated fair value, an impairment charge is recognized by the amount by which the carrying value exceeds the fair value. We make assumptions to estimate future cash flows and asset fair values. The estimated fair value is generally determined using the depreciated replacement cost method, the income approach, or discounted cash flow projections. Estimated future cash flows are highly subjective assumptions based on the Company’s projections and understanding of our business, historical operating results, and trends in sales and restaurant level operating costs. The Company’s impairment assessment process requires the use of estimates and assumptions regarding future cash flows and operating outcomes, which are based upon a significant degree of management judgment. The estimates used in the impairment analysis represent a Level 3 fair value measurement. The Company continues to assess the performance of restaurants and monitors the need for future impairment. Changes in the economic environment, real estate markets, capital spending, overall operating performance and underlying assumptions could impact these estimates and result in future impairment charges. The Company recorded impairment, closed restaurant and other costs as follows: Year Ended December 26, 2021 December 27, 2020 December 29, 2019 Property and equipment impairment $ 2,079 $ 16,282 $ 12,212 Operating lease assets impairment 610 4,568 480 Total impairment charge 2,689 20,850 12,692 Closed restaurant costs 5,092 5,099 1,487 Loss on lease termination 2,401 — — COVID-19 related charges — 845 — Impairment, closed restaurant and other costs $ 10,182 $ 26,794 $ 14,179 Closed restaurant costs represent on-going expenses to maintain the closed restaurants such as rent expense, utility and insurance costs. During the year ended December 26, 2021, the Company terminated six of its closed restaurant lease agreements and recorded a $2.4 million loss on lease termination as well as a $2.7 million non-cash impairment charge. During the year ended December 27, 2020, the Company recorded a $20.9 million impairment charge mainly as a result of restaurant closures, the discontinuation of the complimentary "Nacho Car" as well as $0.8 million COVID-19 related charge due to idle development costs as a result of delaying restaurant openings to 2021. During the year ended December 29, 2019, the Company recorded $12.7 million in asset impairment charges relating to closures of underperforming restaurants.

Gain on insurance settlements

Gain on insurance settlements	12 Months Ended
	Dec. 26, 2021
Gain on insurance settlements [Abstract]
Gain on insurance settlements	Gain on Insurance SettlementsDuring the year ended December 27, 2020, the Company received a one-time insurance settlement in the amount of $1.0 million under its trade name restoration insurance policy.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 26, 2021
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The provision for federal and state income taxes consisted of the following: Year Ended December 26, 2021 December 27, 2020 December 29, 2019 Current: Federal $ 759 $ (712) $ 1,151 State 917 410 1,042 Total current income tax expense (benefit) 1,676 (302) 2,193 Deferred: Federal 2,009 (4,552) (4,676) State 397 (653) (418) Total deferred income tax expense (benefit) 2,406 (5,205) (5,094) Total income tax expense (benefit) $ 4,082 $ (5,507) $ (2,901) Temporary differences between tax and financial reporting basis of assets and liabilities which give rise to the deferred income tax assets (liabilities) and their related tax effects are as follows: Year Ended December 26, 2021 December 27, 2020 Deferred tax assets: Accrued liabilities $ 605 $ 464 General business tax credits 25,200 23,331 Operating lease liabilities 46,390 50,714 Stock-based compensation 702 861 Other 382 326 Total deferred tax assets 73,279 75,696 Deferred tax liability: Intangibles (9,420) (8,805) Prepaid expenses (1,292) (1,265) Property and equipment (22,930) (21,007) Operating lease assets (34,237) (36,813) Total deferred tax liabilities (67,879) (67,890) Deferred tax assets, net $ 5,400 $ 7,806 As of December 26, 2021, the Company has general business tax credits of $25.2 million expiring in 2037 through 2043. Deferred tax assets are reduced by a valuation allowance if, based on the weight of the available evidence, it is more likely than not that some or all of the deferred taxes will not be realized. Both positive and negative evidence is considered in forming management’s judgment as to whether a valuation allowance is appropriate, and more weight is given to evidence that can be objectively verified. The tax benefits relating to any reversal of the valuation allowance on the deferred tax assets would be recognized as a reduction of future income tax expense. The Company believes that it will realize all of the deferred tax assets. Therefore, no valuation allowance has been recorded. On March 27, 2020, the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) temporarily restored the ability to carryback net operating losses (“NOL”) originating in 2018, 2019 and 2020 to offset taxable income in the five preceding years and eliminated the 80% taxable income limitation on such net operating loss deductions if utilized before 2021. Additionally, the CARES Act included an administrative correction of the depreciation recovery period for qualified improvement property ("QIP"), including certain restaurant leasehold improvement costs, that resulted in the acceleration of depreciation on these assets retroactive to 2018. The Company filed for a refund of overpaid taxes with regards to credits carried back to those y ears. The following is a reconciliation of the expected federal income taxes at the statutory rates of 21% for the fiscal year ended December 26, 2021, December 27, 2020 and December 29, 2019 to the actual provision for income taxes: Year Ended December 26, 2021 December 27, 2020 December 29, 2019 Expected income tax (benefit) expense $ 7,194 $ (1,848) $ 696 State tax expense (benefit), net of federal benefit 1,039 (192) 493 FICA tip credit (3,361) (2,539) (3,896) Deferred tax balance adjustment (a) — (1,079) — Officers' compensation 536 66 168 Stock compensation (1,275) 344 (34) Other (51) (259) (328) Income tax expense (benefit) $ 4,082 $ (5,507) $ (2,901) (a) Deferred tax balance adjustment recorded during fiscal 2020 is associated with a carryback of federal NOLs due to the CARES Act administrative correction of the deprecation recovery period for QIP. The Internal Revenue Service ("IRS") audited our tax return for the fiscal year 2016. In August 2020, the IRS issued a Notice of Proposed Adjustment to the Company asserting that the tenant allowances paid to us under our operating leases should be recorded as taxable income for years 2016 and prior. The Company disagrees with this position based on the underlying facts and circumstances as well as standard industry practice. The Company estimates if the IRS's position was upheld, the Company's tax liability associated with this position could range between $0.5 million and $2.5 million. In accordance with the provisions of FASB Accounting Standards Codification Subtopic 740-10, Accounting for Uncertainty in Income Taxes Accounting for Uncertainty in Income Taxes, the Company believes that it is more likely than not that the Company's position will ultimately be sustained upon further examination, including the resolution of the IRS's appeal or litigation processes, if any. As of December 26, 2021 and December 27, 2020, the Company recognized no liability for uncertain tax positions. It is the Company’s policy to include any penalties and interest related to income taxes in its income tax provision. However, the Company currently has no penalties or interest related to income taxes. The tax years 2020, 2019 and 2018 remain open for IRS audit. The Company has received no notice of audit or any notifications from the IRS for any of the open tax years.

Contingencies

Contingencies	12 Months Ended
	Dec. 26, 2021
Commitments and Contingencies Disclosure [Abstract]
Contingencies	ContingenciesThe Company is involved in various claims and legal actions arising in the ordinary course of business. In the opinion of management, the ultimate disposition of these matters will not have a material adverse effect on our condensed consolidated financial position, results of operations, or cash flows.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 26, 2021
Accounting Policies [Abstract]
Principles of Consolidation	Principles of consolidation The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries. All significant intercompany balances and transactions have been eliminated. Certain prior year amounts have been reclassified in our notes to consolidated financial statements to conform to current year presentation. These reclassifications have no effect on previously reported net income, income per share or stockholder's equity.
Fiscal Year	Fiscal year The Company utilizes a 52- or 53-week fiscal year that ends on the last Sunday of the calendar year. The fiscal years ended December 26, 2021, December 27, 2020 and December 29, 2019 each consisted of 52 weeks.
COVID-19 pandemic	COVID-19 pandemic The onset of the COVID-19 pandemic at the end of the first quarter of 2020 caused significant disruptions to the Company's business operations as a result of mandatory closures, imposed capacity limitations and other restrictions. During fiscal 2020, the Company took various steps to reduce nonessential spend, postpone restaurant development and rightsize operations in light of reduced sales volume to improve our store level profitability and increase our cash flows. As of June 28, 2020, the Company reopened all of its dining rooms to varying degrees of operating capacity. The Company started to relax its indoor dining capacity restrictions during the second quarter of 2021 and, as of December 26, 2021, all restaurants operated without restrictions. As a result of the COVID-19 pandemic, the Company developed a new operating model to address increased off-premise business with proportionately lower indoor dining. This allowed the Company to rightsize its labor model and maximize its restaurant level operating profit at reduced sales volumes. The Company continues to be subject to risks and uncertainties as a result of the COVID-19 pandemic. The challenging labor market, commodity inflation pressures and supply chain shortages across many industries continue to increase costs to operate and stress our business. We cannot predict our ability to continue to operate without capacity limitations in the future which will depend in part on the actions of a number of governmental bodies over which we have no control, the efficacy and public acceptance of vaccination programs in curbing the spread of the virus, the introduction and spread of new variants of the virus, which may prove resistant to currently approved vaccines, and new or reinstated restrictions on our operations.
Accounting Estimates	Accounting estimates The preparation of the consolidated financial statements in conformity with U.S. Generally Accepted Accounting Principles ("GAAP") requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses for the period. Actual results could differ from estimates.
Cash and Cash Equivalents	Cash and cash equivalents The Company considers all cash and short-term investments with original maturities of three months or less as cash equivalents. Amounts receivable from credit card processors are considered cash equivalents because they are both short in term and highly liquid in nature, and are typically converted to cash within three business days of the sales transactions. The Company holds cash and cash equivalents at financial institutions in excess of amounts covered by the Federal Depository Insurance Corporation (the "FDIC") and sometimes invests excess cash in money market funds not insured by the FDIC. Cash and cash equivalents are maintained with reputable financial institutions and therefore bear minimal credit risk.
Lease Incentives Receivable	Lease incentives receivable Lease incentives receivable consist of receivables from landlords provided for under the lease agreements to reimburse the Company for certain leasehold improvements.
Inventories	Inventories Inventories consist of food, beverage, and merchandise and are stated at the lower of cost (first-in, first-out method) or net realizable value.
Property and Equipment	Property and equipmentProperty and equipment, net are recorded at cost, less accumulated depreciation. Equipment consists primarily of restaurant equipment, furniture, fixtures and smallwares. Depreciation is calculated using the straight-line method over the estimated useful life of the related asset, which ranges from 3 to 15 years. Expenditures for major additions and improvements are capitalized. Leasehold improvements are capitalized and amortized using the straight-line method over the shorter of the lease term, including option periods that are reasonably assured of renewal, or the estimated useful life of the asset, which ranges from 5 to 20 years.
Leases and Leasehold Improvements	Leases and leasehold improvements The Company leases land and or buildings for its corporate offices and the majority of its restaurants under various long-term operating lease agreements. The Company determines if a contract contains a lease at inception. The lease term begins on the date that the Company takes possession under the lease, including the pre-opening period during construction, when in many cases the Company is not making rent payments. Operating lease assets and liabilities are recognized at the lease commencement date for material leases with a term of greater than 12 months. Operating lease liabilities represent the present value of future minimum lease payments. Since our leases do not provide an implicit rate, our operating lease liabilities are calculated using the Company's secured incremental borrowing rate at lease commencement. We have no outstanding debt, and as a result, we estimate this rate based on prevailing financial market conditions, comparable companies, credit analysis and management judgment. Minimum lease payments include only fixed lease components of the agreement, as well as variable rate payments that depend on an index, initially measured using the index at the lease commencement date. Operating lease assets represent our right to use an underlying asset and are based upon the operating lease liabilities adjusted for prepaid or accrued lease payments, initial direct costs and lease incentives. Lease incentives are recognized when earned and reduce our operating lease asset related to the lease. They are amortized through the operating lease assets as reductions of rent expense over the lease term. Operating lease expense is recognized on a straight-line basis over the lease term. Certain of the Company’s operating leases contain clauses that provide for contingent rent based on a percentage of sales greater than certain specified target amounts. Variable lease payments that do not depend on a rate or index, escalation in the index subsequent to the initial measurement, payments associated with non-lease components such as common area maintenance, real estate taxes and insurance, and short-term lease payments (leases with less than a 12 month term) are expensed as incurred or when the achievement of the specified target that triggers the contingent rent is considered probable.
Goodwill	GoodwillGoodwill represents the excess of cost over the fair value of assets of the businesses acquired. Goodwill is not amortized, but is subject to impairment tests at least annually. The Company performs a quantitative test to assess potential impairments at the end of the fiscal year or during the year if an event or other circumstance indicates that goodwill may be impaired. The goodwill impairment test compares the fair value of the reporting unit to the carrying amount, including goodwill. The Company considers all of its stores in total as one reporting unit. If the fair value of the reporting unit is less than the carrying amount, an impairment charge is recorded for the difference, limited to the total amount of goodwill allocated to that reporting unit. No goodwill impairment charges were recognized during 2021, 2020, or 2019.
Indefinite Life Intangibles	Indefinite life intangibles An intangible asset is determined to have an indefinite useful life when there are no legal, regulatory, contractual, competitive, economic or other factors that may limit the period over which the asset is expected to contribute directly or indirectly to the future cash flows of the Company. Intangible assets acquired in a business combination are determined to have an indefinite useful life and are not amortized.
Impairment of Long-Lived Assets	Impairment of long-lived assets The Company reviews long-lived assets, such as property and equipment, operating lease assets and intangibles, subject to amortization, for impairment when events or circumstances indicate the carrying value of the assets may not be recoverable. In determining the recoverability of the asset value, an analysis is performed at the individual restaurant level and primarily includes an assessment of historical undiscounted cash flows and other relevant factors and circumstances. The Company evaluates future cash flow projections in conjunction with qualitative factors and future operating plans and regularly reviews any restaurants with a deficient level of cash flows for the previous 24 months to determine if impairment testing is necessary. Recoverability of assets to be held and used is measured by a comparison of the carrying value of the restaurant to its estimated future undiscounted cash flows. If the estimated undiscounted future cash flows are less than the carrying value, we determine if there is an impairment loss by comparing the carrying value of the restaurant to its estimated fair value. Based on this analysis, if the carrying value of the restaurant exceeds its estimated fair value, an impairment charge is recognized by the amount by which the carrying value exceeds the fair value. We make assumptions to estimate future cash flows and asset fair values. The estimated fair value is generally determined using the depreciated replacement cost method, the market approach, or discounted cash flow projections. Estimated future cash flows are highly subjective assumptions based on Company’s projections and understanding of our business, historical operating results, and trends in sales and restaurant level operating costs. The Company’s impairment assessment process requires the use of estimates and assumptions regarding future cash flows and operating outcomes, which are based upon a significant degree of management judgment. The estimates used in the impairment analysis represent a Level 3 fair value measurement. The Company continues to assess the performance of restaurants and monitors the need for future impairment. Changes in the economic environment, real estate markets, capital spending, overall operating performance and underlying assumptions could impact these estimates and result in future impairment charges. As a result of the above mentioned process, the Company recorded a non-cash loss on asset impairment of $2.7 million, $20.9 million and $12.7 million during the fiscal years ended December 26, 2021, December 27, 2020 and December 29, 2019, respectively.
Estimated Fair Value of Financial Instruments	Estimated fair value of financial instruments The Company uses a three-tier value hierarchy, which classifies the inputs used in measuring fair values, in determining the fair value of the Company's non-financial assets and non-financial liabilities. These tiers include: Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. There were no changes in the methods or assumptions used in measuring fair value during the period. The carrying amounts of cash and cash equivalents, accounts receivable and accounts payable at December 26, 2021 and December 27, 2020 approximate their fair value due to the short-term maturities of these financial instruments. These inputs are categorized as Level 1 inputs. The Company provides a certain group of eligible employees the ability to participate in the Company's nonqualified deferred compensation plan. This plan allows participants to defer up to 80% of their salary and up to 100% of their bonus, on pre-tax basis, and contribute such amounts to one or more investment funds held in a rabbi trust. We report the accounts of the rabbi trust in other assets and intangible assets, net, and the corresponding liability in other liabilities on our consolidated balance sheets. The investments are considered trading securities and are reported at fair value based on quoted market prices. The deferred compensation plan assets and liabilities are measured and recorded at their fair value on a recurring basis. The inputs are recognized as Level 1 inputs. The realized and unrealized gains and losses on these investments, as well as the offsetting compensation expense, are recorded in general and administrative expense in the consolidated statements of income. At December 26, 2021, the Company had approximately $1.2 million of deferred compensation plan assets and $1.4 million of deferred plan liabilities. At December 27, 2020, the Company had approximately $0.8 million of deferred compensation plan assets and $0.9 million of deferred plan liabilities. In regards to the Company's impairment analysis, we generally estimate long-lived asset fair values, including property and equipment and leasehold improvements as well as operating lease assets and liabilities, using either depreciated replacement cost method, the market approach or discounted cash flow projections. The inputs used to determine fair value relate primarily to the assumptions regarding the long-lived assets exit cost at their highest and best use and future assumptions regarding restaurant sales and profitability. These inputs are categorized as Level 3 inputs. The inputs used represent assumptions about what information market participants would use in pricing the assets and are based upon the best information available at the time of the analysis.
Revenue Recognition	Revenue recognition Revenue from restaurant operations (food, beverage and alcohol sales) and merchandise sales are recognized upon satisfaction of the single performance obligation which occurs upon payment by the customer at the time of sale. Revenues are reflected net of sales tax and certain discounts and allowances. We offer our customers delivery at certain of our restaurants through third party delivery service's website or apps. We recognize this revenue when the control of the food is transferred to the delivery service, excluding any delivery fees charged to the customer. We receive payment subsequent to the transfer of food. Proceeds from the sale of gift cards are recorded as deferred revenue at the time of sale and recognized as revenue upon redemption by the customer. Breakage is recognized on unredeemed gift cards as revenue proportionate to the pattern of gift card redemptions less any legal obligation to remit the unredeemed gift cards to the relevant jurisdictions. We recorded $0.1 million of gift card breakage in fiscal years 2021, 2020 and 2019.
Marketing	Marketing The Company expenses the printing of menus and other promotional materials as incurred. The costs of community service and sponsorship activities are expensed based on the expected timing of those events. Marketing expense was $4.4 million, $2.7 million, and $5.6 million for the years ended December 26, 2021, December 27, 2020 and December 29, 2019, respectively.
Restaurant Pre-opening Costs	Restaurant pre-opening costs Restaurant pre-opening costs consist primarily of manager salaries, relocation costs, supplies, recruiting expenses, travel and lodging, pre-opening activities, employee payroll and related training costs for employees at the new location. The Company expenses such pre-opening costs as incurred. Pre-opening costs also include rent recorded during the period between the date of possession and the restaurant opening date.
Stock-Based Compensation	Stock-based compensation The Company maintains an equity incentive plan under which the Company's board of directors can grant stock options, restricted stock units, and other equity-based awards to directors, officers, and key employees of the Company. The plan provides for granting of options to purchase shares of common stock at an exercise price not less than the fair value of the stock on the date of grant. The Company recognizes stock-based compensation in accordance with the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 718 ("Topic 718"). Stock-based compensation cost includes compensation cost for all share-based payments granted based on the grant date fair value estimated in accordance with the provisions of Topic 718. Compensation cost is recognized on a straight-line basis over the requisite service period of each award. Forfeitures are recognized when they occur.
Income Tax Matters	Income tax matters Income tax provisions are comprised of federal and state taxes currently due, plus deferred taxes. Deferred tax assets and liabilities are recognized for future tax consequences attributable to the temporary difference between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Deferred tax assets are recognized when management considers the realization of those assets in future periods to be more likely than not. Future taxable income, adjustments in temporary differences, available carryforward periods and changes in tax laws could affect these estimates.
Segment Reporting	Segment reporting ASC Topic No. 280, "Segment Reporting," establishes standards for disclosures about products and services, geographic areas and major customers. The Company currently operates one reporting segment; full-service, casual dining, Mexican food restaurants. Additionally, we operate in one geographic area: the United States of America. Revenue from customers is derived principally from food and beverage sales and the Company does not rely on any major customers as a source of revenue.
Recent Accounting Pronouncements	Recent accounting pronouncements The Company's management reviewed all 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 consolidated financial statements as a result of future adoption.

Net (Loss) Income Per Share (Ta

Net (Loss) Income Per Share (Tables)	12 Months Ended
	Dec. 26, 2021
Earnings Per Share [Abstract]
Computation of Basic and Diluted Net (Loss) Income Per Share	The computations of basic and diluted net (loss) income per share is as follows: Year Ended December 26, 2021 December 27, 2020 December 29, 2019 BASIC Net income (loss) $ 30,176 $ (3,294) $ 6,215 Weighted-average common shares outstanding 19,835,550 18,396,335 16,728,955 Basic net income (loss) per common share $ 1.52 $ (0.18) $ 0.37 DILUTED Net income (loss) $ 30,176 $ (3,294) $ 6,215 Weighted-average common shares outstanding 19,835,550 18,396,335 16,728,955 Dilutive effect of stock options and restricted stock units 243,687 — 95,440 Weighted-average of diluted shares 20,079,237 18,396,335 16,824,395 Diluted net income (loss) per common share $ 1.50 $ (0.18) $ 0.37

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 26, 2021
Property, Plant and Equipment [Abstract]
Major Classes of Property and Equipment	The major classes of property and equipment as of December 26, 2021 and December 27, 2020 are summarized as follows: December 26, 2021 December 27, 2020 Leasehold improvements $ 208,010 $ 196,345 Furniture, fixtures and equipment 102,103 97,149 Construction in progress 6,083 14,613 Land 5,170 1,898 321,366 310,005 Less accumulated depreciation (141,997) (124,900) Total property and equipment, net $ 179,369 $ 185,105

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	12 Months Ended
	Dec. 26, 2021
Payables and Accruals [Abstract]
Major Classes of Accrued Liabilities	The major classes of accrued liabilities at December 26, 2021 and December 27, 2020 are summarized as follows: December 26, 2021 December 27, 2020 Accrued compensation and related benefits $ 11,891 $ 14,007 Other accruals 4,844 3,987 Deferred gift card revenue 2,919 2,527 Sales and use tax 2,806 2,200 Property tax 2,782 3,054 Total accrued liabilities $ 25,242 $ 25,775

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 26, 2021
Leases [Abstract]
Components of operating lease costs	Components of operating lease costs are included in occupancy, closed restaurant costs, restaurant pre-opening, general and administrative expense and property and equipment, net: Year Ended Lease cost December 26, 2021 December 27, 2020 Operating lease cost $ 25,425 $ 26,419 Variable lease cost 1,132 515 $ 26,557 $ 26,934 Supplemental cash flow disclosures and other lease information: Year Ended December 26, 2021 December 27, 2020 Cash paid for operating lease liabilities (a) 37,466 23,021 Operating lease assets obtained (surrendered) in exchange for operating lease liabilities (b) (514) 3,845 (a) The year-ended December 26, 2021 includes $7.8 million of termination payments for six of our closed restaurant operating leases.
Supplemental balance sheet information	Supplemental balance sheet disclosures: Operating leases Classification December 26, 2021 December 27, 2020 Right-of-use assets Operating lease assets $ 148,444 $ 159,156 Deferred Rent Payments Operating lease liability 447 2,169 Current lease liabilities Operating lease liability 12,556 12,397 13,003 14,566 Deferred Rent Payments Operating lease liability, less current portion 152 746 Non-current lease liabilities Operating lease liability, less current portion 188,583 206,855 188,735 207,601 Total lease liabilities $ 201,738 $ 222,167 Weighted average remaining lease term (in years) 13.0 13.8 Weighted average discount rate 7.7 % 7.9 %
Schedule of Future Minimum Rent Payments for Operating Leases	Future minimum rent payments for our operating leases for each of the next five years as of December 26, 2021 are as follows: Fiscal years ending: 2022 $ 27,669 2023 27,147 2024 26,300 2025 26,065 2026 24,914 Thereafter 187,820 Total minimum lease payments 319,915 Less: imputed interest 118,177 Present value of lease liabilities $ 201,738

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 26, 2021
Share-based Payment Arrangement [Abstract]
Summary of Stock-Based Compensation Activity - Restricted Stock Units	A summary of stock-based compensation activity related to restricted stock units for the year ended December 26, 2021 are as follows: Shares Weighted Weighted Outstanding at December 27, 2020 518,540 $ 19.42 Granted 96,585 43.70 Vested (183,467) 21.37 Forfeited (14,641) 21.96 Outstanding at December 26, 2021 417,017 $ 24.10 2.50

Impairment, closed restaurant_2

Impairment, closed restaurant and other costs (Tables)	12 Months Ended
	Dec. 26, 2021
Impairment, Closed Restaurant And Other Costs [Abstract]
Schedule of Impairment, Closed Restaurant and Other Costs	The Company recorded impairment, closed restaurant and other costs as follows: Year Ended December 26, 2021 December 27, 2020 December 29, 2019 Property and equipment impairment $ 2,079 $ 16,282 $ 12,212 Operating lease assets impairment 610 4,568 480 Total impairment charge 2,689 20,850 12,692 Closed restaurant costs 5,092 5,099 1,487 Loss on lease termination 2,401 — — COVID-19 related charges — 845 — Impairment, closed restaurant and other costs $ 10,182 $ 26,794 $ 14,179

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 26, 2021
Income Tax Disclosure [Abstract]
Provision for Federal and State Income Taxes	The provision for federal and state income taxes consisted of the following: Year Ended December 26, 2021 December 27, 2020 December 29, 2019 Current: Federal $ 759 $ (712) $ 1,151 State 917 410 1,042 Total current income tax expense (benefit) 1,676 (302) 2,193 Deferred: Federal 2,009 (4,552) (4,676) State 397 (653) (418) Total deferred income tax expense (benefit) 2,406 (5,205) (5,094) Total income tax expense (benefit) $ 4,082 $ (5,507) $ (2,901)
Schedule of Deferred Tax Assets and Liabilities	Temporary differences between tax and financial reporting basis of assets and liabilities which give rise to the deferred income tax assets (liabilities) and their related tax effects are as follows: Year Ended December 26, 2021 December 27, 2020 Deferred tax assets: Accrued liabilities $ 605 $ 464 General business tax credits 25,200 23,331 Operating lease liabilities 46,390 50,714 Stock-based compensation 702 861 Other 382 326 Total deferred tax assets 73,279 75,696 Deferred tax liability: Intangibles (9,420) (8,805) Prepaid expenses (1,292) (1,265) Property and equipment (22,930) (21,007) Operating lease assets (34,237) (36,813) Total deferred tax liabilities (67,879) (67,890) Deferred tax assets, net $ 5,400 $ 7,806
Reconciliation of Federal Statutory Tax Expense to Effective Income Tax Expense	The following is a reconciliation of the expected federal income taxes at the statutory rates of 21% for the fiscal year ended December 26, 2021, December 27, 2020 and December 29, 2019 to the actual provision for income taxes: Year Ended December 26, 2021 December 27, 2020 December 29, 2019 Expected income tax (benefit) expense $ 7,194 $ (1,848) $ 696 State tax expense (benefit), net of federal benefit 1,039 (192) 493 FICA tip credit (3,361) (2,539) (3,896) Deferred tax balance adjustment (a) — (1,079) — Officers' compensation 536 66 168 Stock compensation (1,275) 344 (34) Other (51) (259) (328) Income tax expense (benefit) $ 4,082 $ (5,507) $ (2,901)

Description of Business (Detail

Description of Business (Details)	Dec. 26, 2021numberOfRestaurantState	Dec. 27, 2020numberOfRestaurant	Dec. 29, 2019numberOfRestaurant
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of States in which Entity Operates | State	17
Number of Open Restaurants | numberOfRestaurant	96	92	100

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 26, 2021USD ($)segment	Dec. 27, 2020USD ($)	Dec. 29, 2019USD ($)
Summary of Significant Accounting Policies
Total impairment charge	$ 2,689	$ 20,850	$ 12,692
Deferred Compensation Arrangement with Individual, Salary Deferral Allowed, Percent	80.00%
Deferred Compensation Arrangement with Individual, Bonus Deferral Allowed, Percent	100.00%
Deferred Compensation Plan Assets	$ 1,200	800
Deferred Compensation Liability, Noncurrent	1,400	900
Gift Card Breakage	100	100	100
Marketing expense	$ 4,360	$ 2,732	$ 5,555
Number of Reportable Segments | segment	1
Furniture and Fixtures | Minimum
Summary of Significant Accounting Policies
Estimated useful life	3 years
Furniture and Fixtures | Maximum
Summary of Significant Accounting Policies
Estimated useful life	15 years
Leasehold Improvements | Minimum
Summary of Significant Accounting Policies
Estimated useful life	5 years
Leasehold Improvements | Maximum
Summary of Significant Accounting Policies
Estimated useful life	20 years

Net (Loss) Income Per Share (Co

Net (Loss) Income Per Share (Computation of Basic and Diluted Earnings Per Share) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	7,200	40,500	25,800
BASIC
Net income (loss)	$ 30,176	$ (3,294)	$ 6,215
Weighted-average common shares outstanding	19,835,550	18,396,335	16,728,955
Basic net income (loss) per common share	$ 1.52	$ (0.18)	$ 0.37
DILUTED
Net income (loss)	$ 30,176	$ (3,294)	$ 6,215
Weighted-average common shares outstanding	19,835,550	18,396,335	16,728,955
Dilutive effect of stock options and restricted stock units	243,687	0	95,440
Weighted-average of diluted shares	20,079,237	18,396,335	16,824,395
Diluted net income (loss) per common share	$ 1.50	$ (0.18)	$ 0.37

Property and Equipment (Major C

Property and Equipment (Major Classes of Property and Equipment) (Details) - USD ($) $ in Thousands	Dec. 26, 2021	Dec. 27, 2020
Property, Plant and Equipment [Line Items]
Leasehold improvements	$ 208,010	$ 196,345
Furniture, fixtures and equipment	102,103	97,149
Construction in progress	6,083	14,613
Land	5,170	1,898
Total property and equipment, gross	321,366	310,005
Less accumulated depreciation	(141,997)	(124,900)
Total property and equipment, net	$ 179,369	$ 185,105

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details)	Jul. 30, 2021USD ($)	Dec. 26, 2021USD ($)
Line of Credit Facility, Wells Fargo Bank	$ 25,000,000
Long-term debt		$ 0
Revolving Credit Facility [Member]
Credit facility maximum borrowing capacity	35,000,000
Line of Credit Facility Additional Borrowing Capacity	$ 25,000,000
Line of credit facility, covenant lease adjusted leverage ratio	3.50
Line of credit facility, fixed charge coverage ratio, floor	1.25
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.125%
Line of credit facility, consolidated total lease adjusted leverage ratio, ceiling	4
Revolving Credit Facility [Member] | Federal Funds Rate [Member]
Basis spread on variable rate	0.50%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR)
Basis spread on variable rate	1.00%
Maximum | Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR)
Basis spread on variable rate	2.00%
Maximum | Revolving Credit Facility [Member] | Base Rate [Member]
Basis spread on variable rate	1.00%
Minimum | Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR)
Basis spread on variable rate	1.50%
Minimum | Revolving Credit Facility [Member] | Base Rate [Member]
Basis spread on variable rate	0.50%

Accrued Liabilities (Major Clas

Accrued Liabilities (Major Classes of Accrued Liabilities) (Details) - USD ($) $ in Thousands	Dec. 26, 2021	Dec. 27, 2020
Payables and Accruals [Abstract]
Accrued compensation and related benefits	$ 11,891	$ 14,007
Other accruals	4,844	3,987
Deferred gift card revenue	2,919	2,527
Sales and use tax	2,806	2,200
Property tax	2,782	3,054
Accrued liabilities	$ 25,242	$ 25,775

Stockholders' Equity - Share Re

Stockholders' Equity - Share Repurchase Program (Details) - USD ($) $ in Thousands	Feb. 18, 2022	Feb. 18, 2022	Feb. 18, 2022	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019	Oct. 28, 2021	Oct. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Repurchase Program, Authorized Amount							$ 50,000	$ 30,000
Repurchases of shares of common stock (in shares)				461,501	90,144
Repurchase of shares of common stock				$ 14,518	$ 1,422	$ 7,793
Paid-in Capital
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Repurchase of shares of common stock				$ 14,513	$ 1,421	$ 7,789
Subsequent Event [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Repurchases of shares of common stock (in shares)		546,747	811,679
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 26,600	$ 26,600	$ 26,600
Subsequent Event [Member] | Paid-in Capital
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Repurchase of shares of common stock	$ 15,000

Stockholders Equity - ATM offer

Stockholders Equity - ATM offering (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Equity [Abstract]
Sales of common stock from ATM offering, net of fees and expenses (in shares)		3,041,256
Net proceeds from sale of common stock	$ 0	$ 48,167	$ 0
Repayments of Long-term Lines of Credit	$ 0	$ (25,000)	$ (5,000)

Leases (Narrative) (Details)

Leases (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020
Operating Leased Assets [Line Items]
Operating Lease Payments, Minimum Lease Payments Excluded, Not Yet Taken Possession of Leases	$ 6,500
Lessee, Operating Lease, Term of Contract	20 years
Deferred lease incentives		$ 200
Deferred Rent Credit	$ 600	$ 2,900
Minimum
Operating Leased Assets [Line Items]
Initial lease term	10 years
Lease terms renewal	10 years
Maximum
Operating Leased Assets [Line Items]
Initial lease term	15 years
Lease terms renewal	15 years

Leases Components of Operating

Leases Components of Operating Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020
Operating Lease Costs [Abstract]
Operating lease cost	$ 25,425	$ 26,419
Variable lease cost	1,132	515
Lease, Cost	26,557	26,934
Change in operating lease assets and liabilities due to termination and purchase	10,100
Change in operating lease assets and liabilities due to lease commencements		9,400
Change in operating lease assets and liabilities due to lease remeasurement	$ 9,500	$ 5,600

Leases Weighted average lease t

Leases Weighted average lease term and discount rate (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020
Leases [Abstract]
Cash paid for operating lease liabilities (a)	$ 37,466	$ 23,021
Operating lease assets obtained (surrendered) in exchange for operating lease liabilities	$ (514)	$ 3,845

Leases Supplemental Balance She

Leases Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Dec. 26, 2021	Dec. 27, 2020
Leases [Abstract]
Operating lease assets	$ 148,444	$ 159,156
Deferred Rent Payments	447	2,169
Current lease liabilities	12,556	12,397
Operating lease liabilities	13,003	14,566
Deferred Rent Payments	152	746
Non-current lease liabilities	188,583	206,855
Operating lease liabilities, less current portion	188,735	207,601
Total lease liabilities	$ 201,738	$ 222,167
Weighted average remaining lease term (in years)	13 years	13 years 9 months 18 days
Weighted average discount rate	7.70%	7.90%

Leases Liability Maturity Sched

Leases Liability Maturity Schedule (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020
Leases [Abstract]
2022	$ 27,669
2023	27,147
2024	26,300
2025	26,065
2026	24,914
Thereafter	187,820
Total minimum lease payments	319,915
Less: imputed interest	118,177
Present value of lease liabilities	201,738	$ 222,167
Operating Lease Payments, Minimum Lease Payments Excluded, Not Yet Taken Possession of Leases	$ 6,500

Leases Supplemental cash flow d

Leases Supplemental cash flow disclosures (Details) $ in Millions	12 Months Ended
	Dec. 26, 2021USD ($)numberOfClosedRestaurants	Dec. 27, 2020USD ($)
Leases [Abstract]
Operating Lease, Payments Included, Termination Payments for Closed Stores	$ 7.8
Change in operating lease assets and liabilities due to lease remeasurement	$ 9.5	$ 5.6
Change in operating lease assets and liabilities due to lease commencements		$ 9.4
Number of Terminated Leases Due to Close Restaurants | numberOfClosedRestaurants	6
Number of Purchased Restaurants	1

Stock-Based Compensation (Narra

Stock-Based Compensation (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Stock-based compensation	$ 3,867	$ 3,702	$ 3,286
Share-based Payment Arrangement, Amount Capitalized	196	$ 220	$ 215
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 6,900
2020 Omnibus Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	1,020,081
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	5 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	13,165
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	2 years
Minimum | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years
Maximum | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	5 years

Stock-Based Compensation (Summa

Stock-Based Compensation (Summary of Stock-Based Compensation Activity - Restricted Stock Units) (Details)	12 Months Ended
	Dec. 26, 2021$ / sharesshares
Shares
Outstanding at December 27, 2020 | shares	518,540
Granted | shares	96,585
Vested | shares	(183,467)
Forfeited | shares	(14,641)
Outstanding at December 26, 2021 | shares	417,017
Weighted Average Fair Value
Outstanding at December 27, 2020 | $ / shares	$ 19.42
Granted | $ / shares	43.70
Vested | $ / shares	21.37
Forfeited | $ / shares	21.96
Outstanding at December 26, 2021 | $ / shares	$ 24.10
Weighted Average Remaining Contractual Term (Years)	2 years 6 months

Impairment, closed restaurant_3

Impairment, closed restaurant and other costs (Details) $ in Thousands	12 Months Ended
	Dec. 26, 2021USD ($)numberOfClosedRestaurants	Dec. 27, 2020USD ($)	Dec. 29, 2019USD ($)
Impairment, Closed Restaurant And Other Costs [Abstract]
Operating lease assets impairment	$ 610	$ 4,568	$ 480
Property and equipment impairment	2,079	16,282	12,212
Total impairment charge	2,689	20,850	12,692
Closed restaurant costs	5,092	5,099	1,487
Loss on lease termination	2,401	0	0
COVID-19 related charges	0	845	0
Impairment, closed restaurant and other costs	$ 10,182	$ 26,794	$ 14,179
Number of Terminated Leases Due to Close Restaurants | numberOfClosedRestaurants	6

Gain on insurance settlements (

Gain on insurance settlements (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Gain on insurance settlements [Abstract]
Gain on insurance settlements	$ 0	$ 1,000	$ 0

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020
Income Tax Contingency [Line Items]
Deferred Tax Assets, Tax Credit Carryforwards, General Business	$ 25,200	$ 23,331
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%
Minimum
Income Tax Contingency [Line Items]
Loss Contingency, Estimate of Possible Loss	$ 500
Maximum
Income Tax Contingency [Line Items]
Loss Contingency, Estimate of Possible Loss	$ 2,500

Income Taxes (Provision for Fed

Income Taxes (Provision for Federal and State Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Current Income Tax Expense
Federal	$ 759	$ (712)	$ 1,151
State	917	410	1,042
Total current income tax expense (benefit)	1,676	(302)	2,193
Deferred income tax expense
Federal	2,009	(4,552)	(4,676)
State	397	(653)	(418)
Total deferred income tax expense (benefit)	2,406	(5,205)	(5,094)
Total income tax expense (benefit)	$ 4,082	$ (5,507)	$ (2,901)
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%

Income Taxes (Schedule of Defer

Income Taxes (Schedule of Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 26, 2021	Dec. 27, 2020
Deferred tax assets:
Accrued liabilities	$ 605	$ 464
General business tax credits	25,200	23,331
Operating lease liabilities	46,390	50,714
Stock-based compensation	702	861
Other	382	326
Total deferred tax assets	73,279	75,696
Deferred tax liability:
Intangibles	(9,420)	(8,805)
Prepaid expenses	(1,292)	(1,265)
Property and equipment	(22,930)	(21,007)
Operating lease assets	(34,237)	(36,813)
Total deferred tax liabilities	(67,879)	(67,890)
Deferred tax asset, net	$ 5,400	$ 7,806

Income Taxes (Reconciliation of

Income Taxes (Reconciliation of Federal Statutory Tax Expense to Effective Income Tax Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 26, 2021	Dec. 27, 2020	Dec. 29, 2019
Income Tax Disclosure [Abstract]
Expected income tax (benefit) expense	$ 7,194	$ (1,848)	$ 696
State tax expense (benefit), net of federal benefit	1,039	(192)	493
FICA tip credit	(3,361)	(2,539)	(3,896)
Deferred tax balance adjustment (a)	0	(1,079)	0
Officers' compensation	536	66	168
Stock compensation	(1,275)	344	(34)
Other	(51)	(259)	(328)
Total income tax expense (benefit)	$ 4,082	$ (5,507)	$ (2,901)