Ignite Restaurant (IRG) 10-K 3 Mar 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 28, 2015	Feb. 29, 2016	Jun. 29, 2015
Entity Registrant Name	Ignite Restaurant Group, Inc.
Entity Central Index Key	1,526,796
Trading Symbol	irg
Current Fiscal Year End Date	--12-28
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		26,180,689
Entity Public Float			$ 38,703,458
Document Type	10-K
Document Period End Date	Dec. 28, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 28, 2015	Dec. 29, 2014
ASSETS
Cash and cash equivalents	$ 7,817,000	$ 20,564,000
Accounts receivable, net	3,385,000	7,992,000
Inventories	5,272,000	5,848,000
Other current assets	$ 4,677,000	6,614,000
Assets of discontinued operations		82,465,000
Total current assets	$ 21,151,000	123,483,000
Property and equipment, net	176,307,000	192,942,000
Intangible assets, net	5,482,000	5,940,000
Other assets	4,431,000	5,355,000
Total assets	207,371,000	327,720,000
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	18,406,000	15,651,000
Accrued liabilities	31,532,000	29,002,000
Current portion of debt obligations	$ 1,621,000	1,650,000
Liabilities of discontinued operations		47,986,000
Total current liabilities	$ 51,559,000	94,289,000
Long-term debt obligations	125,301,000	161,052,000
Deferred rent	20,193,000	19,457,000
Other long-term liabilities	3,705,000	1,623,000
Total liabilities	$ 200,758,000	$ 276,421,000
Commitments and contingencies (Note 10)
Stockholders' equity
Preferred stock, $0.01 par value per share, 100,000 shares authorized; zero shares issued and outstanding	$ 0	$ 0
Common stock, $0.01 par value per share, 500,000 shares authorized; 26,180 and 26,183 shares issued and outstanding, respectively	258,000	257,000
Additional paid-in capital	92,621,000	90,943,000
Accumulated deficit	(86,266,000)	(39,901,000)
Total stockholders' equity	6,613,000	51,299,000
Total liabilities and stockholders' equity	$ 207,371,000	$ 327,720,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 28, 2015	Dec. 29, 2014
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	100,000,000	100,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	500,000,000	500,000,000
Common stock, shares issued (in shares)	26,180,000	26,183,000
Common stock, shares outstanding (in shares)	26,180,000	26,183,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 28, 2015	Dec. 29, 2014	Dec. 30, 2013
Revenues	$ 492,044	$ 503,508	$ 499,151
Costs and expenses
Cost of sales	154,270	163,407	153,820
Labor expenses	142,209	142,662	137,286
Occupancy expenses	40,890	39,401	35,471
Other operating expenses	95,384	94,086	90,727
General and administrative	30,523	38,669	42,321
Depreciation and amortization	25,831	23,901	21,415
Pre-opening costs	927	2,799	4,824
Asset impairments and closures	10,497	1,980	169
Loss (gain) on disposal of assets	(121)	1,340	2,067
Total costs and expenses	500,410	508,245	488,100
Income (loss) from operations	(8,366)	(4,737)	11,051
Interest expense, net	(16,363)	(12,521)	(5,245)
Gain (loss) on insurance settlements	(428)	89	1,161
Income (loss) from continuing operations before income taxes	(25,157)	(17,169)	6,967
Income tax expense (benefit)	(308)	16,213	(868)
Income (loss) from continuing operations	(24,849)	(33,382)	7,835
Loss from discontinued operations, net of tax	(21,516)	(20,167)	(14,420)
Net loss	$ (46,365)	$ (53,549)	$ (6,585)
Basic and diluted
Income (loss) from continuing operations (in dollars per share)	$ (0.97)	$ (1.30)	$ 0.31
Loss from discontinued operations, net of tax (in dollars per share)	(0.84)	(0.79)	(0.56)
Net loss (in dollars per share)	$ (1.80)	$ (2.09)	$ (0.26)
Weighted average shares outstanding
Basic (in shares)	25,731	25,659	25,629
Diluted (in shares)	25,731	25,659	25,636

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($) shares in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2012	25,633
Balance at Dec. 31, 2012	$ 256,000	$ 85,728,000	$ 20,233,000	$ 106,217,000
Net loss			$ (6,585,000)	$ (6,585,000)
Issuance of equity awards, net (in shares)	163
Issuance of equity awards, net
Capital contribution		$ 23,000		$ 23,000
Taxes paid related to net share settlement of equity awards		(2,000)		(2,000)
Stock-based compensation		1,954,000		1,954,000
Balance (in shares) at Dec. 30, 2013	25,796
Balance at Dec. 30, 2013	$ 256,000	$ 87,703,000	$ 13,648,000	101,607,000
Net loss			$ (53,549,000)	$ (53,549,000)
Issuance of equity awards, net (in shares)	398
Issuance of equity awards, net
Capital contribution
Taxes paid related to net share settlement of equity awards		$ (124,000)		$ (124,000)
Stock-based compensation		3,365,000		3,365,000
Balance (in shares) at Dec. 29, 2014	26,183
Balance at Dec. 29, 2014	$ 257,000	90,943,000	$ (39,901,000)	$ 51,299,000
Vesting of restricted stock	$ 1,000	$ (1,000)
Taxes paid related to net share settlement of equity awards (in shares)	(11)
Net loss			$ (46,365,000)	$ (46,365,000)
Issuance of equity awards, net (in shares)	29
Issuance of equity awards, net
Capital contribution
Taxes paid related to net share settlement of equity awards		$ (134,000)		$ (134,000)
Stock-based compensation		1,813,000		1,813,000
Balance (in shares) at Dec. 28, 2015	26,180
Balance at Dec. 28, 2015	$ 258,000	92,621,000	$ (86,266,000)	$ 6,613,000
Vesting of restricted stock	$ 1,000	$ (1,000)
Taxes paid related to net share settlement of equity awards (in shares)	(32)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 28, 2015	Dec. 29, 2014	Dec. 30, 2013
Cash flows from operating activities
Net loss	$ (46,365,000)	$ (53,549,000)	$ (6,585,000)
Loss from discontinued operations, net of tax	21,516,000	20,167,000	14,420,000
Adjustments to reconcile income (loss) from continuing operations to net cash provided by operating activities:
Depreciation and amortization	25,831,000	23,901,000	21,415,000
Amortization of Financing Costs	1,663,000	3,121,000	$ 1,095,000
Amortization of Debt Discount (Premium)	870,000	177,000
Stock-based compensation	2,065,000	2,877,000	$ 1,819,000
Asset Impairment Charges	9,409,000	1,770,000
Deferred income tax	(324,000)	15,023,000	$ (7,970,000)
Gain on insurance related to property and equipment	(695,000)	(89,000)	(681,000)
Non-cash loss (gain) on disposal of assets	(133,000)	(649,000)	535,000
Decrease (increase) in operating assets:
Accounts receivable	4,076,000	3,289,000	(3,979,000)
Inventories	576,000	(92,000)	(914,000)
Other operating assets	1,006,000	1,314,000	(2,005,000)
Increase (decrease) in operating liabilities:
Accounts payable and accrued liabilities	3,808,000	(2,783,000)	15,851,000
Other operating liabilities	2,076,000	3,915,000	5,242,000
Net cash provided by operating activities - continuing operations	25,379,000	18,392,000	38,243,000
Net cash provided by (used in) operating activities - discontinued operations	2,668,000	(1,432,000)	(21,324,000)
Net cash provided by operating activities	28,047,000	16,960,000	16,919,000
Cash flows from investing activities
Purchases of property and equipment	(16,633,000)	(25,859,000)	(49,818,000)
Proceeds from property insurance claims	695,000	89,000	681,000
Proceeds from disposal of assets	$ 2,030,000	41,000	30,000
Purchases of intangible assets		(150,000)	(1,222,000)
Net cash used in investing activities - continuing operations	$ (13,908,000)	(25,879,000)	(50,329,000)
Net cash provided by (used in) investing activities - discontinued operations	11,639,000	585,000	(56,806,000)
Net cash used in investing activities	$ (2,269,000)	(25,294,000)	(107,135,000)
Cash flows from financing activities
Borrowings on revolving credit facility		109,000,000	110,668,000
Payments on revolving credit facility		(194,207,000)	(70,461,000)
Proceeds from long-term debt		162,525,000	50,000,000
Payments on long-term debt	$ (36,100,000)	(46,775,000)	(3,225,000)
Debt issuance costs paid		$ (4,784,000)	(2,744,000)
Capital contribution			23,000
Taxes paid related to net share settlement of equity awards	$ (134,000)	$ (124,000)	(2,000)
Net cash provided by (used in) financing activities	(36,234,000)	25,635,000	84,259,000
Net increase (decrease) in cash and cash equivalents	(10,456,000)	17,301,000	(5,957,000)
Change in cash and cash equivalents - discontinued operations	(2,291,000)	(573,000)	2,864,000
Cash and cash equivalents at beginning of period	20,564,000	3,836,000	6,929,000
Cash and cash equivalents at end of period	$ 7,817,000	$ 20,564,000	$ 3,836,000

Note 1 - Description of Busines

Note 1 - Description of Business	12 Months Ended
	Dec. 28, 2015
Notes to Financial Statements
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]	Note 1—Description of Business Ignite Restaurant Group, Inc. (referred to herein as the “Company,” “Ignite,” “we,” “us” or “our”) owns and operates two full service, casual dining restaurant brands under the names Joe’s Crab Shack (“Joe’s”) and Brick House Tavern + Tap (“Brick House”). As of December 28, 2015, we operated 130 Joe’s restaurants and 23 Brick House restaurants in 32 states within the United States, and franchised one Joe’s restaurant in Dubai, U.A.E. J.H. Whitney VI, L.P., an affiliate of J.H. Whitney Capital Partners, LLC, owns approximately 66.3% of our total outstanding common stock as of December 28, 2015.

Note 2 - Significant Accounting

Note 2 - Significant Accounting Policies	12 Months Ended
	Dec. 28, 2015
Notes to Financial Statements
Significant Accounting Policies [Text Block]	Note 2—Significant Accounting Policies Principles of Consolidation The accompanying consolidated financial statements include the accounts of Ignite and its wholly-owned subsidiaries as of December 28, 2015. All significant intercompany balances and transactions have been eliminated in consolidation. On April 17, 2015, we completed the sale of Romano’s Macaroni Grill (“Macaroni Grill”). As of December 29, 2014, the assets and associated liabilities of Macaroni Grill have been reclassified as discontinued operations. The operating results of Macaroni Grill for the current and prior periods have been aggregated and reclassified as discontinued operations in our consolidated statements of operations. See Note 3 for further discussion. Fiscal Year Our fiscal year ends on the Monday nearest to December 31 of each year. Fiscal years 2015, 2014 and 2013 were all 52-week years. References to 2015, 2014 and 2013 are references to fiscal years ended December 28, 2015, December 29, 2014 and December 30, 2013, respectively. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Fair Value Measurements We apply fair value accounting for all financial assets and liabilities and nonfinancial assets and liabilities that are recognized or disclosed at fair value in the financial statements. We define fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities that are required to be recorded at fair value, we assume the highest and best use of the asset by market participants in which we would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions, and credit risk. We apply the following fair value hierarchy, which prioritizes the inputs used to measure fair value into three levels, and base the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1— Quoted prices in active markets for identical assets or liabilities. Level 2— Observable inputs other than quoted prices in active markets for identical assets or liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3— Inputs that are both unobservable and significant to the overall fair value measurement reflect an entity’s estimates of assumptions that market participants would use in pricing the asset or liability. Financial Instruments We record all financial instruments at cost, which is the fair value at the date of transaction. The amounts reported in the consolidated balance sheets for cash and cash equivalents, accounts receivable, and accounts payable and accrued liabilities approximate their fair value because of the short-term maturities of these instruments. Revenue Recognition Revenues from food and beverage sales are recognized when payment is tendered at the point-of-sale and are presented net of promotional allowances, discounts, and employee meals. Sales taxes collected from customers and remitted to governmental authorities are presented on a net basis, or excluded from revenues, in our consolidated statements of operations. Initial franchise fees received are deferred and recognized as revenue upon opening of the franchised restaurant, which is when we have performed substantially all initial services required by the franchise agreement. Continuing licensing and royalty revenues are recognized when earned. Licensing and royalty revenues were $0.2 million, $4 thousand and $60 thousand in 2015, 2014 and 2013, respectively. Proceeds from the sale of gift cards are deferred and recognized as revenue upon redemption. Deferred gift card revenue is included in accrued liabilities in our consolidated balance sheets. Our gift cards do not have an expiration date and we do not deduct non-usage fees from outstanding gift card balances. We recognize gift card breakage income exclusive of amounts subject to state escheatment laws when the likelihood of redemption of the cards becomes remote. We recorded breakage income of $0.4 million, $0.3 million and $0.2 million during 2015, 2014 and 2013, respectively, which is included in revenues in our consolidated statements of operations. We also benefit from certain vendor rebates which are recorded as a reduction to cost of sales. Additionally, we may enter into certain contracts that provide marketing allowances, which are amortized over the life of the contract. Cash and Cash Equivalents We consider cash on hand in restaurants, deposits in banks, and short-term marketable securities with original maturities of 90 days or less as cash and cash equivalents. Accounts Receivable Accounts receivable, net of allowance for doubtful accounts, represent their estimated net realizable value, and includes receivables from credit card processors, franchisees, the sale of gift cards in retail outlets, and allowances due to us from landlords based on lease terms. Inventories Inventories are stated at the lower of cost or market, and consist of food, beverage, and retail merchandise. Inventory cost is determined using the average cost method. Property and Equipment Property and equipment acquired is stated at cost less accumulated depreciation and impairment. Depreciation is calculated using the straight-line method, based on the following estimated useful lives: Leasehold improvements Shorter of effective lease term or estimated useful life Restaurant equipment 10 years Furniture and fixtures 5 – 10 years Computer equipment and software 3 – 5 years We capitalize major replacements and improvements that increase the useful life of the asset, whereas we expense repairs and maintenance as incurred. The cost and accumulated depreciation and impairment of assets sold, retired or otherwise disposed of are removed from the balance sheet and any gain or loss is included in the statement of operations. We capitalize direct costs associated with the site acquisition and construction of restaurant units, including direct internal payroll and payroll-related costs, incremental travel expenses, and interest cost as leasehold improvements. If we subsequently determine that we will not continue acquiring or developing a project for which we have been capitalizing costs, any previously capitalized internal development and third-party costs will be written off as dead deals and included in general and administrative expenses. Impairment of Long-Lived Assets We evaluate the recoverability of the carrying amount of long-lived assets, including property and equipment, whenever events and circumstances indicate that the carrying value of an asset may not be fully recoverable. Our review for impairment of these long-lived assets takes into account estimates of future undiscounted cash flows (level 3 in the fair value hierarchy). Factors considered include, but are not limited to, significant underperformance relative to historical or projected future operating results, significant changes in the manner of use of the acquired assets or the strategy for the overall business, and significant negative industry or economic trends. Our asset group for impairment testing is comprised of the assets and liabilities of each of our individual restaurants, since this is the lowest level of identifiable cash flows. An impairment loss is recognized if the future undiscounted cash flows associated with the assets are less than their carrying value. Impairment losses are measured as the amount by which the carrying values of the assets exceed their fair values. For assets held for sale or disposal, we measure fair value using quoted market prices or an estimation of net realizable value. From time to time, we have decided to close or dispose of restaurants. Typically, such decisions are made based on operating performance or strategic considerations and must be made before the actual costs or proceeds of disposition are known, and management must make estimates of these outcomes. Such outcomes could include the sale of a leasehold, mitigating costs through a tenant or subtenant, or negotiating a buyout of a remaining lease term. In these instances, management evaluates possible outcomes, frequently using outside real estate and legal advice, and records provisions for the effect of such outcomes. The accuracy of such provisions can vary materially from original estimates, and management regularly monitors the adequacy of the provisions until final disposition occurs. We recorded impairment charges of $9.4 million and $1.8 million in fiscal year 2015 and 2014, respectively, which is included in asset impairments and closures in our consolidated statements of operations, related to Joe’s long-lived assets (see Note 7). For assets held for sale or disposal, we measure fair value using quoted market prices or an estimation of net realizable value. Intangible Assets We recognize acquired intangible assets apart from goodwill whenever the intangible asset arises from contractual or other legal rights, or whenever it can be separated or divided from the acquired entity and sold, transferred, licensed, rented, or exchanged, either individually or in combination with a related contract, asset or liability. Intangible assets subject to amortization are amortized on a straight-line basis over their estimated useful lives. We evaluate the recoverability of the carrying amount of intangible assets with definite useful lives whenever events and circumstances indicate that the carrying value of the asset may not be fully recoverable. Impairment losses are recognized if the carrying value of an intangible asset is not recoverable from expected future cash flows and its carrying amount exceeds its estimated fair value. Intangible assets consist of the following (in thousands): December 28, 2015 December 29, 2014 Cost Accumulated Amortization and Impairment Carrying Value Cost Accumulated Amortization and Impairment Carrying Value Definite lived: Trademarks $ 4,580 $ 4,029 $ 551 $ 4,580 $ 3,571 $ 1,009 Indefinite lived: Liquor licenses 4,931 - 4,931 4,931 - 4,931 $ 9,511 $ 4,029 $ 5,482 $ 9,511 $ 3,571 $ 5,940 The costs of purchasing transferable liquor licenses through open markets in jurisdictions with a limited number of authorized liquor licenses are capitalized as indefinite-lived intangibles and included in intangible assets, net in the consolidated balance sheets. The costs of obtaining non-transferable liquor licenses that are directly issued by local government agencies are expensed as incurred. Annual liquor license renewal fees are expensed over the renewal term. Liquor licenses are reviewed for impairment annually or whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. We determined estimated fair value based on prices in the open market for licenses in similar jurisdictions (level 2 in the fair value hierarchy). No impairment charge for liquor licenses was recorded in 2015, 2014 and 2013. Definite-lived trademarks are amortized on a straight-line basis over their estimated useful life of 10 years. Amortization expense for definite-lived trademarks was approximately $0.5 million, $0.5 million and $0.4 million for 2015, 2014 and 2013, respectively. Scheduled amortization of definite-lived intangible assets is as follows (in thousands): Fiscal Year Amount 2016 $ 387 2017 35 2018 35 2019 29 2020 15 Thereafter 50 $ 551 Deferred Charges Debt issuance costs representing costs to obtain long-term financing are accounted for as a deferred charge and are included in other assets in our consolidated balance sheets. They are amortized using the interest method for the term loan and straight-line method for the revolving credit facility over the term of the related financing. Amortization of debt issuance costs, which was approximately $1.7 million, $3.1 million and $1.1 million for 2015, 2014 and 2013, respectively, is included in interest expense in our consolidated statements of operations. See Note 6 regarding write-off of debt issuance costs related to debt paydown and refinancing transactions. Leases We currently lease all of our restaurant locations under leases classified as operating leases. Minimum base rent for our operating leases, which generally have escalating rentals over the term of the lease, is recorded on a straight-line basis over the lease term. As such, an equal amount of rent expense is attributed to each period during the term of the lease regardless of when actual payments occur. Lease terms begin on the date we take effective control of the property and include cancelable option periods where failure to exercise such options would result in an economic penalty. The difference between rent expense and actual cash payments is classified as deferred rent in the consolidated balance sheets. Certain leases contain provisions that require additional rental payments based upon restaurant sales volume. Contingent rentals are accrued each period as the liabilities are incurred, in addition to the straight-line rent expense noted above. Insurance Liabilities We maintain large deductibles on workers’ compensation, general liability, property, and business interruption insurance coverage. These policies have been structured to limit our per-occurrence exposure. Our estimated liabilities for workers’ compensation and general liability are undiscounted and are based on our judgment regarding a number of assumptions and factors, including the frequency and severity of claims, claims development history, case jurisdiction, applicable legislation, and our claims settlement practices. Advertising Expenses Advertising production costs are expensed at the time the advertising is first aired. All other advertising costs are expensed as incurred. Advertising expenses were approximately $22.9 million for each of the fiscal years 2015, 2014 and 2013, and are included in other operating expenses in our consolidated statements of operations. Pre-opening Costs Non-capital expenditures associated with the opening of new or converted restaurants are expensed as incurred. Pre-opening costs consist of costs incurred prior to opening a new or converted restaurant and are made up primarily of manager salaries, employee payroll, and other costs related to training and preparing new or converted restaurants for opening. Pre-opening costs also include an accrual for straight-line rent recorded during the period between the date we take effective control of our leased properties and the restaurant opening date. Stock-based Compensation We recognize expense for stock-based compensation awards, which is equal to the fair value of the awards at grant date, ratably in labor expenses and general and administrative expenses in our consolidated statements of operations over the requisite service period. The following table provides the significant weighted average assumptions used to determine the fair value of stock appreciation rights on the grant date using the Black-Scholes option-pricing model for awards granted during the fiscal years 2015, 2014 and 2013: Fiscal Year 2015 2014 2013 Expected term (in years) 6.3 6.3 6.3% Expected volatility 43.9% 42.5% 46.3% Dividend yield 0.0% 0.0% 0.0% Risk-free interest rate 1.5% - 1.9% 1.7% - 2.0% 1.2% - 2.2% Since we have limited historical exercise experience on stock appreciation rights, we used the simplified method of estimating expected term. We estimated expected volatility by supplementing our own historical volatility with the volatility of a peer group over a recent historical period equal to the same expected term of the award. The expected dividend yield is based on our history of not paying regular dividends in the past and our current intention to not pay regular dividends in the foreseeable future. Risk-free rate is based on the U.S. Treasury yield curve in effect at the time of the grant using the term equal to our expected term. Restricted stock is valued using the closing stock price of the business day prior to the grant date. Income Taxes We are subject to U.S. federal income tax and income taxes imposed in the state and local jurisdictions where we operate our restaurants. Deferred income taxes are provided on temporary differences between financial statement and income tax reporting. Temporary differences are differences between the amounts of assets and liabilities reported for financial statement purposes and their tax bases. Deferred tax assets are recognized for temporary differences that will be deductible in future years’ tax returns and for operating loss and tax credit carryforwards. We evaluate our deferred tax assets on a quarterly basis to determine whether a valuation allowance is required. We assess whether a valuation allowance should be established based on our determination of whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. We consider the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Deferred tax liabilities are recognized for temporary differences that will be taxable in future years’ tax returns. We account for uncertain tax positions using a minimum probability threshold that a tax position must meet before a financial statement benefit is recognized. The minimum threshold is defined as a tax position that is more likely than not to be sustained upon examination by tax authorities, based on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. See Note 9 for information regarding changes in our unrecognized tax benefits. Net Income (Loss) per Share Basic net income (loss) per share is computed using the weighted average number of common shares outstanding during the period, while diluted net income (loss) per share is computed using the weighted average number of common shares outstanding plus all potentially dilutive common share equivalents outstanding during the period. The following table summarizes the components to determine the denominators of basic and diluted net income (loss) per share (in thousands): Fiscal Year 2015 2014 2013 Denominator: Basic weighted average shares outstanding 25,731 25,659 25,629 Effect of dilutive securities - - 7 Diluted weighted average shares outstanding 25,731 25,659 25,636 For fiscal year 2015, we excluded 1.2 million stock appreciation rights (“SARs”) and 405 thousand shares of restricted stock from the calculation of net loss per share, and for fiscal year 2014, we excluded 1.6 million SARs and 510 thousand shares of restricted stock from the calculation of net loss per share because the effect was anti-dilutive due to the net loss during the respective periods. For fiscal year 2013, we excluded 1.2 million SARs from the calculation of net loss per share because their effect was anti-dilutive. Claims and Other Contingencies We recognize legal claims and other loss contingencies when information becomes available indicating that a loss is probable and the amount can be reasonably estimated. Predicting the outcome of claims and litigation involves substantial uncertainties that could cause actual results to vary materially from estimates. We recognize legal expenses, including those related to loss contingencies, as incurred. Generally, we do not recognize gain contingencies until all contingencies have been resolved, but we recognize gain contingencies that are recoveries of previously recognized contingent losses when realization of the recovery is deemed probable and reasonably estimable. Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) and the International Accounting Standards Board issued a converged standard on revenue recognition, Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern In April 2015, the FASB issued ASU No. 2015-03, Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs In April 2015, the FASB issued ASU No. 2015-05, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Agreement In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory In August 2015, the FASB issued ASU No. 2015-15, Interest—Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements In November 2015, the FASB issued ASU No. 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) .

Note 3 - Sale of Macaroni Grill

Note 3 - Sale of Macaroni Grill	12 Months Ended
	Dec. 28, 2015
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	Note 3—Sale of Macaroni Grill On April 17, 2015, we completed the sale of Macaroni Grill for $7.3 million, net of directly related selling expenses, of which $7.1 million was received as of June 29, 2015. During the thirteen weeks ended March 30, 2015, we recorded a $22.4 million impairment charge to write down the net assets of Macaroni Grill to their estimated fair value less cost to sell, which is included in loss from discontinued operations in our condensed consolidated statements of operations. In addition, during the thirteen weeks ended June 29, 2015, we recorded a $6.1 million loss on disposal of the Macaroni Grill business in loss from discontinued operations. The following tables present the carrying amounts of the major classes of assets and liabilities associated with the discontinued operations of Macaroni Grill (in thousands): December 29, 2014 Assets of discontinued operations Accounts receivable, net $ 4,721 Inventories 3,471 Other current assets 3,031 Property and equipment, net 43,012 Intangible assets, net 23,039 Other assets 5,191 Total $ 82,465 Liabilities of discontinued operations Accounts payable $ 9,730 Accrued liabilities 22,507 Deferred rent 4,799 Unfavorable leases 5,385 Noncurrent deferred tax liability 4,450 Other long-term liabilities 1,115 Total $ 47,986 The table below reconciles significant items that comprise loss from discontinued operations before income taxes (in thousands): 2015 2014 2013 Revenues $ 88,439 $ 333,677 $ 261,697 Cost of sales 23,187 89,848 73,751 Labor expenses 31,266 114,473 96,035 Occupancy expenses 9,987 38,499 30,298 Other operating expenses 18,190 81,427 69,585 General and administrative 2,149 6,619 10,144 Depreciation and amortization 2,066 9,873 6,092 Asset impairments and closures 22,807 10,714 1,202 Loss (gain) on disposal of assets 4,339 (859 ) 534 Other non-operating items (1,038 ) 124 1 Loss from discontinued operations before income taxes $ (24,514 ) $ (17,041 ) $ (25,945 )

Note 4 - Selected Balance Sheet

Note 4 - Selected Balance Sheet Accounts	12 Months Ended
	Dec. 28, 2015
Notes to Financial Statements
Supplemental Balance Sheet Disclosures [Text Block]	Note 4—Selected Balance Sheet Accounts The components of other current assets are as follows (in thousands): December 28, 2015 December 29, 2014 Prepaid insurance $ 1,663 $ 1,461 Prepaid taxes 1,194 1,506 Prepaid licenses and fees 742 557 Prepaid advertising 135 193 Prepaid rent - 939 Deferred tax asset - 335 Other 943 1,623 $ 4,677 $ 6,614 The components of accrued liabilities are as follows (in thousands): December 28, 2015 December 29, 2014 Payroll and related costs $ 8,084 $ 7,245 Insurance 7,158 7,642 Deferred gift card revenue 3,833 3,598 Property taxes 3,476 2,632 Interest 2,664 1,865 Sales and alcohol taxes 1,652 1,807 Utilities 1,466 1,258 Occupancy 936 1,053 Other 2,263 1,902 $ 31,532 $ 29,002

Note 5 - Property and Equipment

Note 5 - Property and Equipment, Net	12 Months Ended
	Dec. 28, 2015
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 5—Property and Equipment, net Property and equipment consisted of the following (in thousands): December 28, 2015 December 29, 2014 Leasehold improvements $ 257,244 $ 254,115 Equipment 37,193 36,740 Furniture and fixtures 19,165 18,475 Construction in progress 8,607 3,637 322,209 312,967 Less accumulated depreciation 145,902 120,025 $ 176,307 $ 192,942 Depreciation expense was approximately $25.4 million, $23.4 million and $20.8 million for fiscal years 2015, 2014 and 2013, respectively.

Note 6 - Debt Obligations

Note 6 - Debt Obligations	12 Months Ended
	Dec. 28, 2015
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 6—Debt Obligations Debt obligations consisted of the following as of the dates presented below (in thousands): December 28, 2015 December 29, 2014 Term loan, due February 2019 $ 128,350 $ 165,000 Less unamortized debt discount 1,428 2,298 Total debt, net of debt discount 126,922 162,702 Less current portion 1,621 1,650 Long-term debt obligations $ 125,301 $ 161,052 To finance the acquisition of Macaroni Grill, in 2013, we amended our October 2012 Revolving Credit Facility (“2013 Revolving Credit Facility”), of which $10.0 million was drawn at closing, and added a $50.0 million term loan facility (the “2013 Term Loan” and together with the 2013 Revolving Credit Facility, the “2013 Credit Facility”). The initial interest rate for borrowings under the 2013 Credit Facility was at LIBOR plus a margin of 3.5%, or the base rate (as defined in the agreement) plus a margin of 2.5%, as we elected. Thereafter, the applicable margins were subject to adjustment based on our maximum leverage ratio (as defined in the agreement), as determined on a quarterly basis, with the margins ranging from 1.25% to 4.25% on LIBOR-based loans, and from 0.25% to 3.25% on base rate-based loans. In addition, we were required to pay a commitment fee on the unused portion of the 2013 Revolving Credit Facility. The commitment fee rate was 0.50% per annum, and was subject to adjustment thereafter on a quarterly basis based on our leverage ratio. We wrote off $0.5 million of debt issuance costs in connection with our amendment to our Revolving Credit Facility in April 2013, which was included in interest expense. Additionally, the remaining $1.5 million of unamortized debt issuance costs relating to our Revolving Credit Facility were included as a component of other assets and were being amortized over the term of the amended facility. On October 25, 2013, we entered into a First Amendment (the “2013 Amendment”) to our 2013 Credit Facility. The initial interest rate for borrowings under the amendment were at LIBOR plus a margin of 4.5% or the base rate (as defined in the agreement) plus a margin of 3.5%, as we may elect. Thereafter, the applicable margins were subject to adjustment based on our maximum leverage ratio (as defined in the agreement), as determined on a quarterly basis, with the margins ranging from 1.75% to 4.5% on LIBOR-based loans, and from 0.75% to 3.5% on base rated-based loans. In connection with the 2013 Amendment, we prepaid $2.0 million of the 2013 Term Loan with a borrowing under the Revolving Credit Facility. On August 13, 2014, we entered into a new senior secured credit facility (“2014 Credit Agreement”), which consists of a $30.0 million revolving credit facility (“2014 Revolving Credit Facility”) and a $165.0 million term loan (“2014 Term Loan”), which both mature on February 13, 2019. The 2014 Term Loan was issued at 98.5% of par. The principal amount of the 2014 Term Loan is payable in consecutive quarterly installments of $412,500, commencing on December 31, 2014, with the balance payable in full at maturity. At closing, we repaid the balance of our previous amended 2013 Credit Facility using the proceeds from the 2014 Term Loan. Interest rates for borrowings under the 2014 Credit Agreement for the revolver and the term loan are equal to, at our option, either LIBOR (subject to a 1% floor) or the base rate as defined in the agreement, plus a margin of 7.0% for LIBOR loans and 6.0% for base rate loans. The interest rate for the 2014 Term Loan was 8.0% as of December 28, 2015. In addition, we are required to pay commitment fees on the unused portion of the 2014 Revolving Credit Facility. The commitment fee rate is currently at 0.5%. The commitment fee is subject to adjustment on a quarterly basis based on our leverage ratio as defined by the credit agreement. The 2014 Credit Agreement is guaranteed by each of our subsidiaries and secured by substantially all of our present and future assets and a lien on the capital stock or other equity interests of our direct and indirect subsidiaries. The 2014 Credit Agreement contains covenants which, among other things, limit our ability to incur additional indebtedness, create liens on our assets, make certain investments or loans, merge or otherwise dispose of assets other than in the ordinary course of business, make acquisitions, and pay dividends or make other restricted payments. The 2014 Credit Agreement also contains customary covenants regarding, among other matters, the maintenance of insurance, the preservation and maintenance of our corporate existence, material compliance with laws, and the payment of taxes and other material obligations. The 2014 Credit Agreement provides that (a) the leverage ratio shall not exceed (i) 5.75x through December 29, 2014, (ii) 5.5x from December 30, 2014 through June 29, 2015, (iii) 5.25x from June 30, 2015 through December 28, 2015, (iv) 5.0x from December 29, 2015 through March 28, 2016, (v) 4.75x from March 29, 2016 through June 27, 2016, (vi) 4.25x from June 28, 2016 through September 26, 2016, (vii) 4.0x from September 27, 2016 through April 3, 2017, (viii) 3.75x from April 4, 2017 through October 2, 2017, (ix) 3.5x from October 3, 2017 through April 2, 2018, (x) 3.25x from April 3, 2018 through December 31, 2018, and (xi) 3.0x from January 1, 2019 through maturity date; and requires (b) an interest coverage ratio of at least (i) 2.0x through June 29, 2015, (ii) 2.25x from June 30, 2015 through March 28, 2016, (iii) 2.5x from March 29, 2016 through June 27, 2016, (iv) 2.75x from June 28, 2016 through January 2, 2017, (v) 3.0x from January 3, 2017 through July 3, 2017, (vi) 3.25x from July 4, 2017 through April 2, 2018, (vii) 3.5x from April 3, 2018 through December 31, 2018, and (viii) 3.75x from January 1, 2019 through maturity date. The 2014 Credit Agreement limits capital expenditures to an amount in respect of any period not to exceed (i) $29.5 million from the closing date through December 29, 2014, (ii) $45.5 million for fiscal 2015, (iii) $45.8 million for fiscal 2016, (iv) $52.5 million for fiscal 2017, (v) $53.7 million for fiscal 2018, and (vi) $58.6 million from January 1, 2019 through maturity date, provided that the amount of permitted capital expenditures in any period can be increased by the unused permitted capital expenditures from the immediately preceding period, subject to certain limitations as defined by the agreement. We were in compliance with these covenants as of December 28, 2015. During fiscal year 2014, we wrote off $2.2 million of debt issuance costs related to the 2013 Credit Facility, and at closing paid $4.8 million in additional debt issuance costs. The debt issuance costs paid at closing and the remaining unamortized debt issuance costs from the 2013 Credit Facility are recorded in other assets and are being amortized over the term of the 2014 Credit Agreement. The debt discount is included as a reduction to the carrying value of the debt obligations and is being amortized over the term of the 2014 Term Loan using the effective interest rate method. In December 2015, we made a $35.0 million voluntary prepayment of our 2014 Term Loan, which reduced our quarterly installment payments to $324,116. In connection with the $35.0 million prepayment, we wrote off $0.6 million of debt issuance costs and $0.4 million of debt discount, which are included in interest expense. As of December 28, 2015, we had letters of credit of approximately $3.6 million outstanding under the 2014 Revolving Credit Facility and had available borrowing capacity of approximately $26.4 million. The carrying value of our long-term debt approximates fair value. and the estimated fair value of our debt is based on observable market information from a third party pricing source, which is classified as a level 2 input within the fair value hierarchy.

Note 7 - Restaurant Closures an

Note 7 - Restaurant Closures and Impairments	12 Months Ended
	Dec. 28, 2015
Facility Closing [Member]
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	Note 7—Restaurant Closures and Impairments Costs associated with restaurant closures are recorded when the restaurant is closed. Expenses and losses related to closed restaurants are recorded in asset impairments and closures and loss on disposal of assets in our consolidated statements of operations. During fiscal year 2015, we closed nine Joe’s restaurants. Included in the nine restaurants closed in the current year were three that will be converted to Brick House restaurants and one Joe’s that was sold resulting in a net gain of $1.5 million. We recognized $2.0 million in closure-related expenses, including $1.0 million in asset impairments and closures primarily related to future minimum lease obligations, $1.7 million of accelerated depreciation, and a net gain of $0.7 million recorded in loss (gain) on disposal of assets. The corresponding restaurant closure liability is approximately $1.3 million and $0.3 million as of December 28, 2015 and December 29, 2014, respectively, of which $0.9 million and $0.1 million is reflected in other long-term liabilities in our consolidated balance sheet. An analysis of our restaurant closure liability, including current and long-term portions, is shown below (in thousands): December 30, 2013 Additions Payments December 29, 2014 Additions Adjustments Payments December 28, 2015 Facility and other exit costs $ 524 $ 167 $ (419 ) $ 272 $ 1,041 $ 560 $ (606 ) $ 1,267 Severance costs - 43 (43 ) - 46 - (46 ) - Restaurant closure liability $ 524 $ 210 $ (462 ) $ 272 $ 1,087 $ 560 $ (652 ) $ 1,267 During the third quarter of 2015, we recorded an impairment charge of approximately $3.9 million to reduce the carrying value of the long-lived assets of one Joe’s restaurant to its estimated fair value. This restaurant was opened in 2013 and has significantly underperformed compared to expectations in addition to having a relatively higher cost to operate than our standard Joe’s restaurant. We closed the restaurant in September 2015 but continue to negotiate with the landlord for subleasing the property or terminating the lease. During the fourth quarter of 2015, we recorded an impairment charge of approximately $5.5 million to reduce the carrying value of the long-lived assets of five Joe’s restaurants to their estimated fair value. During the third quarter of 2014, we recorded an impairment charge of approximately $1.8 million to reduce the carrying value of the long-lived assets of a Joe’s restaurant to its estimated fair value.
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	Note 3—Sale of Macaroni Grill On April 17, 2015, we completed the sale of Macaroni Grill for $7.3 million, net of directly related selling expenses, of which $7.1 million was received as of June 29, 2015. During the thirteen weeks ended March 30, 2015, we recorded a $22.4 million impairment charge to write down the net assets of Macaroni Grill to their estimated fair value less cost to sell, which is included in loss from discontinued operations in our condensed consolidated statements of operations. In addition, during the thirteen weeks ended June 29, 2015, we recorded a $6.1 million loss on disposal of the Macaroni Grill business in loss from discontinued operations. The following tables present the carrying amounts of the major classes of assets and liabilities associated with the discontinued operations of Macaroni Grill (in thousands): December 29, 2014 Assets of discontinued operations Accounts receivable, net $ 4,721 Inventories 3,471 Other current assets 3,031 Property and equipment, net 43,012 Intangible assets, net 23,039 Other assets 5,191 Total $ 82,465 Liabilities of discontinued operations Accounts payable $ 9,730 Accrued liabilities 22,507 Deferred rent 4,799 Unfavorable leases 5,385 Noncurrent deferred tax liability 4,450 Other long-term liabilities 1,115 Total $ 47,986 The table below reconciles significant items that comprise loss from discontinued operations before income taxes (in thousands): 2015 2014 2013 Revenues $ 88,439 $ 333,677 $ 261,697 Cost of sales 23,187 89,848 73,751 Labor expenses 31,266 114,473 96,035 Occupancy expenses 9,987 38,499 30,298 Other operating expenses 18,190 81,427 69,585 General and administrative 2,149 6,619 10,144 Depreciation and amortization 2,066 9,873 6,092 Asset impairments and closures 22,807 10,714 1,202 Loss (gain) on disposal of assets 4,339 (859 ) 534 Other non-operating items (1,038 ) 124 1 Loss from discontinued operations before income taxes $ (24,514 ) $ (17,041 ) $ (25,945 )

Note 8 - Insurance and Other Re

Note 8 - Insurance and Other Recoveries	12 Months Ended
	Dec. 28, 2015
Notes to Financial Statements
Insurance and Other Recoveries [Text Block]	Note 8—Insurance and Other Recoveries Our Joe’s restaurant in Oceanside, New York was temporarily closed in the fourth quarter of 2012 due to damage sustained from Hurricane Sandy. In 2013 and 2014, we received $1.1 million and $89 thousand, respectively, in insurance proceeds related to Hurricane Sandy, of which $480 thousand was for business interruption recovery and other expenses. In 2015, a Joe’s restaurant in Indianapolis was razed by fire. We recorded a $0.4 million loss in the third quarter of 2015 related to this fire. In relation to each of these casualty events, the following amounts were recorded in our consolidated financial statements (in thousands): 2015 2014 2013 Proceeds from property insurance claims $ 695 $ 89 $ 681 Business interruption recoveries $ - $ - $ 480 Gain on insurance related to property and equipment $ 695 $ 89 $ 681

Note 9 - Income Taxes

Note 9 - Income Taxes	12 Months Ended
	Dec. 28, 2015
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 9—Income Taxes Income tax expense (benefit) included in continuing operations consisted of the following (in thousands): Fiscal Year 2015 2014 2013 Current income tax Federal $ 106 $ (1,457 ) $ 5,774 State (100 ) 2,618 1,304 Foreign 10 29 24 16 1,190 7,102 Deferred income tax Federal (481 ) 14,372 (7,282 ) State 157 651 (688 ) (324 ) 15,023 (7,970 ) Total income tax expense (benefit) $ (308 ) $ 16,213 $ (868 ) In addition, included in discontinued operations was an income tax expense (benefit) of ($3.0) million, $3.1 million and ($11.5) million in 2015, 2014 and 2013, respectively. At December 28, 2015, we had federal income tax credit carryforwards of approximately $25.1 million, comprised of a $24.6 million credit for FICA and Medicare taxes paid on reported employee tip income, Alternative Minimum Tax (“AMT”) credits of approximately $0.4 million, and a Texas margin tax credit of approximately $0.1 million. The FICA credit will begin to expire in 2031 if unused prior to that time, while the AMT credit may be carried forward indefinitely. The Texas margin tax credit will expire in 2028 if unused prior to that time. We also have state net operating loss carryforwards of approximately $62.9 million which will begin to expire in 2019 if unused prior to that time. At December 28, 2015, we have federal net operating loss carryforwards of approximately $46.6 million, which will begin to expire in 2036 if unused prior to that time. In addition, at December 28, 2015, we have federal capital loss carryforwards of approximately $4.1 million, which will begin to expire in 2021 if unused prior to that time. We evaluate our deferred tax assets on a quarterly basis to determine whether a valuation allowance is required. We assess whether a valuation allowance should be established based on our determination of whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible and prior to the expiration of our credit carryforwards which begin to expire in 2031. We consider the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Due to the continued operating losses and the asset impairments recorded during 2015 and 2014, we are in a three-year cumulative loss position. According to ASC Topic No. 740, Income Taxes A reconciliation between the amount of income tax expense (benefit) included in continuing operations determined by applying the applicable U.S. statutory income tax rate to income (loss) from continuing operations before income taxes is as follows (in thousands): Fiscal Year 2015 2014 2013 Tax expense (benefit) at the federal statutory income tax rate $ (8,805 ) $ (6,009 ) $ 2,438 Permanent differences 191 45 17 State income taxes, net of federal impact (1,410 ) 51 407 Tax credit carryforwards (3,377 ) (3,662 ) (3,454 ) Change in valuation allowance 12,807 25,632 - Other 286 156 (276 ) Total income tax expense (benefit) $ (308 ) $ 16,213 $ (868 ) Effective income tax rate 1.2 % (94.4 %) (12.5 %) The components of our deferred tax assets and liabilities are as follows (in thousands): December 28, 2015 December 29, 2014 Deferred tax assets Credit carryforwards $ 25,080 $ 20,025 Net operating loss carryforwards 20,610 1,058 Deferred rent 7,955 7,254 Accrued insurance 2,103 1,500 Stock-based compensation 1,752 1,620 Intangibles 1,030 1,177 Closure reserve 494 108 Accrued expenses 347 73 Other 866 514 Valuation allowance (55,598 ) (25,632 ) 4,639 7,697 Deferred tax liabilities Property and equipment (3,475 ) (7,171 ) Intangibles (393 ) - Prepaid expenses (319 ) - Net deferred tax asset $ 452 $ 526 In addition to the deferred income taxes reflected in the table above, included in the consolidated balance sheet of discontinued operations as of December 29, 2014 is a net deferred tax liability of $3.4 million. We file income tax returns in the U.S. federal jurisdiction and various state and local jurisdictions. We are subject to U.S. federal income tax examinations by tax authorities for the fiscal years ended December 30, 2013 and December 29, 2014. We did not have any tax examinations during fiscal year 2015, and we have no other income tax audits open at this time. We are also subject to various state income tax examinations by state tax authorities for the fiscal year ended January 2, 2012 and forward. The following table shows the changes in the amount of our uncertain tax positions, exclusive of the effect of interest and penalties (in thousands): Fiscal Year 2015 2014 2013 Balance at beginning of year $ 609 $ 582 $ 886 Additions for tax positions of the current year 119 122 163 Reductions for tax positions of prior years (258 ) (95 ) (467 ) Balance at end of year $ 470 $ 609 $ 582 The full balance of approximately $470 thousand, if recognized, would affect the annual effective rate, net of any federal tax benefits. We do not expect any changes that will significantly impact our uncertain tax positions within the next twelve months. We accrue interest and penalties related to our uncertain tax positions as a component of income tax expense. During the fiscal years 2015, 2014 and 2013, we recognized approximately ($43) thousand, $32 thousand and ($58) thousand of interest and penalties (reversals), respectively. We had approximately $143 thousand and $186 thousand accrued for interest and penalties as of December 28, 2015 and December 29, 2014, respectively.

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	12 Months Ended
	Dec. 28, 2015
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 10—Commitments and Contingencies In the course of business affairs and operations, we are subject to possible loss contingencies arising from third-party litigation and federal, state, and local environmental, health, and safety laws and regulations. Minimum Lease Commitments We lease our restaurants, office facilities, and certain equipment under operating lease agreements. The future minimum rental commitments for these noncancelable operating leases with initial or remaining lease terms in excess of one year are as follows (in thousands): Fiscal Year Amount 2016 $ 29,741 2017 30,154 2018 28,679 2019 27,839 2020 25,689 Thereafter 121,132 $ 263,234 The above amounts do not include property taxes, insurance, and normal maintenance that we are required to pay. Rental expense relating to operating leases amounted to approximately $35.5 million, $34.7 million and $32.2 million for 2015, 2014 and 2013, respectively. A number of our leases also provide for contingent rentals based on a percentage of sales above a specified minimum. Total contingent rentals, included in rent expense, amounted to approximately $1.6 million, $1.9 million and $1.9 million for 2015, 2014 and 2013, respectively. Litigation We are a defendant or otherwise involved in a number of lawsuits in the ordinary course of business, including personal injury claims, contract claims, and claims alleging violation of federal and state law regarding workplace and employment matters, discrimination and similar matters. When the potential liability can be estimated and the loss is considered probable, we record the estimated loss. Due to uncertainties related to the resolution of lawsuits and claims, the ultimate outcome may differ from our estimates. We believe that the ultimate exposure with respect to these pending lawsuits and claims is not expected to have a material adverse effect on our consolidated financial position, results of operations, or cash flows. On July 20, 2012, a putative class action complaint was filed in the U.S. District Court for the Southern District of Texas against us following our announced intention to restate our financial statements for the fiscal years ended December 28, 2009, January 3, 2011 and January 2, 2012 and the related interim periods. The complaint lodged against us, certain of our directors and officers and the underwriters in the initial public offering (“IPO”) was based on allegations related to the Company’s disclosures in its registration statement and prospectus for its IPO. On July 4, 2014, we reached a confidential agreement in principle to settle all pending claims, subject to submission and approval by the court. On January 30, 2015, the court issued preliminary approval of the settlement in the amount of $1.8 million of which $1.6 million is covered by insurance. On June 5, 2015, the court issued final approval of the settlement and termination of all proceedings in this matter. On August 28, 2013, in the United States District Court, Western District of New York, six former tipped employees of various Joe’s locations filed a complaint against us and certain of our officers alleging that the employees were not paid the minimum wage required by federal law as well as the wage-hour laws of the respective states in which they worked. These former employees purport to represent a nationwide class of tipped employees on their federal claims and separate subclasses of tipped employees regarding their state law claims. By order dated January 27, 2015, the court granted conditional certification to the class. We are vigorously contesting this matter and have answered and asserted affirmative defenses. There are pending motions and discovery issues regarding members of the putative class. At this early stage, it is impossible to predict with any certainty whether the former employees will prevail or the amount of damages they might recover were they to prevail.

Note 11 - Stock-based Compensat

Note 11 - Stock-based Compensation	12 Months Ended
	Dec. 28, 2015
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	Note 11—Stock-Based Compensation In May 2012, our stockholders approved the adoption of our 2012 Omnibus Incentive Plan (“2012 Plan”). Under the 2012 Plan, we are authorized to grant stock-based awards in the form of stock options, restricted stock, restricted stock units, SARs, and other stock-based awards. The maximum number of common shares reserved for the grant of awards under the 2012 Plan is 1,980,074, subject to adjustment as provided by the 2012 Plan. On July 23, 2013, our stockholders approved an amendment to our 2012 Plan to increase the aggregate number of shares of common stock which may be issued under the 2012 Plan by 1,200,000 shares to 3,180,074 shares. Other specific terms for awards granted under the 2012 Plan shall be determined by our board of directors (or a committee of its members). As of December 28, 2015, 1,393,265 shares were available for future grants under the 2012 Plan. The following table summarizes the stock-based compensation expense recorded in the last three fiscal years (in thousands): Fiscal Year 2015 2014 2013 Stock-based compensation expense $ 2,065 $ 2,877 $ 1,819 Related tax benefit (805 ) (1,007 ) (637 ) $ 1,260 $ 1,870 $ 1,182 As of December 28, 2015, we had unrecognized stock-based compensation expense of approximately $2.4 million related to stock-based compensation awards granted. That cost is expected to be recognized over a weighted average period of 2.9 years. Stock Appreciation Rights Stock appreciation rights granted under the 2012 Plan generally vest over four years from the date of grant with 25% vesting each year following the date of grant. SARs may not have a term exceeding ten years from the date of grant. The weighted average grant date fair value of SARs granted during the fiscal years 2015, 2014 and 2013 was $1.94, $6.34 and $8.15, respectively. Below is a summary of SARs activity during the fiscal year ended December 28, 2015: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in years) Aggregate Intrinsic Value (in thousands) Outstanding at December 29, 2014 1,570,048 $ 15.50 Granted 845,043 $ 4.33 Forfeited (1,192,518 ) $ 12.66 Outstanding at December 28, 2015 1,222,573 $ 10.55 8.4 $ 65 Exercisable at December 28, 2015 466,217 $ 15.64 7.2 $ - The aggregate intrinsic value of SARs exercised during fiscal year 2013 was $3 thousand for which 97 shares were issued. No SARs were exercised during fiscal years 2015 and 2014. Restricted Stock Restricted stock, which converts one for one at the end of the vesting period, has been granted to certain employees and independent directors. Restricted stock generally vests from one to five years from the date of grant. The following table summarizes restricted stock activity for the fiscal year ended December 28, 2015: Number o f Shares Weighted Average Grant Date Fair Value Nonvested at December 29, 2014 509,842 $ 12.41 Granted 312,022 $ 4.05 Vested (134,377 ) $ 7.84 Forfeited (282,539 ) $ 11.75 Nonvested at December 28, 2015 404,948 $ 6.42 The aggregate fair value of restricted stock that vested during the fiscal years 2015, 2014 and 2013 was $1.1 million, $629 thousand and $210 thousand, respectively. The weighted average grant date fair value of restricted stock granted in fiscal years 2015, 2014 and 2013 was $4.05, $12.54 and $12.55, respectively. Unit Grants Prior to the IPO, certain key members of the executive management team and certain members of the Board of Directors were granted common units of equity in JCS Holdings, LLC, Ignite’s former parent company, in conjunction with the Third Amended and Restated Limited Liability Company Operating Agreement (the “LLC Agreement”) under a Unit Grant Agreement. One-half of each recipient’s non-vested common unit award generally step vests for a period of five years, while the other half vests based on time and our performance, except for a certain executive grant that cliff vests after five years, and converts one common unit to one common share upon vesting. Performance conditions include pre-established annual and/or cumulative EBITDA thresholds, as defined in each employee’s unit agreement. No further grants will be issued under the Unit Grant Agreement. The following table summarizes the activity of the common unit grants for the fiscal year ended December 28, 2015: Number of Shares Weighted Average Grant Date Fair Value Unvested at December 29, 2014 15,885 $ 1.59 Vested (2,647 ) $ 1.59 Forfeited (13,238 ) $ 1.59 Unvested at December 28, 2015 - Since the former parent company’s membership interest had no active market, we estimated the fair value of each common unit for units granted on the date of grant based on a variety of considerations and assumptions, including but not limited to a third-party valuation, which utilized the market and income approaches with an appropriate discount factor for the common unit’s lack of marketability. No units were granted in fiscal years 2015, 2014 or 2013. The aggregate intrinsic value of common units that vested was approximately $21 thousand, $1.5 million and $2 thousand during fiscal years 2015, 2014 and 2013, respectively. The intrinsic value amount for 2015, 2014 and 2013 is based on the stock price of our common shares at the time of vesting.

Note 12 - Related Parties

Note 12 - Related Parties	12 Months Ended
	Dec. 28, 2015
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 12—Related Party Transaction Under an eighteen month contract which ended September 30, 2015, we received certain creative marketing-related services, including print design, digital branding, and food photography from Norton Creative LLC (“Norton”). We also engaged Norton for television direction and production services, which were not covered in the scope of the original agreement. On September 12, 2015, our then President and CEO married the majority owner and CEO of Norton. Prior to becoming a related party, Norton provided services in the amount of $2.2 million during fiscal year 2015, of which $162 thousand related to discontinued operations. Amounts billed to us for services provided by Norton after becoming a related party, which were reviewed and approved by the Audit Committee, totaled $341 thousand for fiscal year 2015. As of December 28, 2015, we no longer use Norton for creative marketing services.

Note 13 - Supplemental Disclosu

Note 13 - Supplemental Disclosure of Cash Flow Information	12 Months Ended
	Dec. 28, 2015
Notes to Financial Statements
Cash Flow, Supplemental Disclosures [Text Block]	Note 13—Supplemental Disclosure of Cash Flow Information The following table sets forth certain cash and non-cash activities from continuing operations, as follows (in thousands): 2015 2014 2013 Cash paid for interest, net of capitalized interest $ 13,031 $ 7,360 $ 4,333 Cash paid (refunded) for income taxes $ (445 ) $ 1,581 $ 1,522 Supplemental noncash investing and financing activities Increase (decrease) in unpaid liabilities for property and equipment $ 3,911 $ (358 ) $ (204 )

Note 14 - Segment Information

Note 14 - Segment Information	12 Months Ended
	Dec. 28, 2015
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	Note 14—Segment Information All of our restaurants compete in the full-service casual dining industry. Our brands also possess similar production methods, distribution methods, and economic characteristics, resulting in similar long-term expected financial performance characteristics. We believe reporting information about each of our brands is useful to readers of our financial statements and is consistent with how management evaluates brand performance. We also believe that providing this additional financial information for each of our brands provides a better understanding of our overall operating results. Income (loss) from operations represents revenues less restaurant operating costs and expenses, directly allocable general and administrative expenses, and other restaurant-level expenses directly associated with each brand including depreciation and amortization, pre-opening costs, asset impairments and closures, and loss on disposal of assets. Unallocated corporate expenses, capital expenditures, property and equipment, and other intangible assets are presented below as reconciling items to the amounts presented in the consolidated financial statements. The following tables present information about our reportable segments for the respective periods (in thousands): Fiscal Year 2015 2014 2013 Revenues Joe's Crab Shack $ 414,335 $ 432,969 $ 447,771 Brick House Tavern + Tap 77,709 70,539 51,380 $ 492,044 $ 503,508 $ 499,151 Income (loss) from operations Joe's Crab Shack $ 9,539 $ 21,458 $ 45,635 Brick House Tavern + Tap 5,541 3,828 1,197 Corporate (23,446 ) (30,023 ) (35,781 ) $ (8,366 ) $ (4,737 ) $ 11,051 Depreciation and amortization Joe's Crab Shack $ 20,304 $ 18,654 $ 16,970 Brick House Tavern + Tap 4,483 4,190 3,403 Corporate 1,044 1,057 1,042 $ 25,831 $ 23,901 $ 21,415 Capital expenditures Joe's Crab Shack $ 7,804 $ 19,390 $ 37,341 Brick House Tavern + Tap 7,916 5,502 11,069 Corporate 913 967 1,408 $ 16,633 $ 25,859 $ 49,818 December 28, 2015 December 29, 2014 Property and equipment, net Joe's Crab Shack $ 122,450 $ 149,105 Brick House Tavern + Tap 51,351 40,715 Corporate 2,506 3,122 $ 176,307 $ 192,942 Intangible assets, net Joe's Crab Shack $ 3,559 $ 3,981 Brick House Tavern + Tap 1,913 1,946 Corporate 10 13 $ 5,482 $ 5,940

Note 15 - Quarterly Financial I

Note 15 - Quarterly Financial Information (Unaudited)	12 Months Ended
	Dec. 28, 2015
Notes to Financial Statements
Quarterly Financial Information [Text Block]	Note 15—Quarterly Financial Information (Unaudited) The following table summarizes unaudited quarterly data for 2015 and 2014 (in thousands, except per share data): Fiscal Year 2015 First Quarter Second Quarter Third Quarter Fourth Quarter Revenues $ 122,219 $ 143,170 $ 133,357 $ 93,298 Income (loss) from continuing operations(1) $ (3,196 ) $ 1,731 $ (4,288 ) $ (19,096 ) Income (loss) from continuing operations per share Basic and diluted $ (0.12 ) $ 0.07 $ (0.17 ) $ (0.74 ) Fiscal Year 2014 First Quarter Second Quarter Third Quarter Fourth Quarter Revenues $ 123,095 $ 143,283 $ 139,272 $ 97,858 Income (loss) from continuing operations(2) $ 145 $ 2,334 $ (2,374 ) $ (33,487 ) Income (loss) from continuing operations per share Basic and diluted $ 0.01 $ 0.09 $ (0.09 ) $ (1.30 ) ________________________ (1) Full year 2015 loss from continuing operations includes $2.0 million of costs related to conversions, remodels and closures ($0.1 million in the first quarter, $1.6 million in the third quarter and a $0.3 million in the fourth quarter); $1.0 million in debt issuance cost and debt discount write-offs (in the fourth quarter); $9.4 million in asset impairment ($3.9 million in the third quarter and $5.5 million in the fourth quarter); $0.4 million in loss on insurance settlements (in the third quarter); and $12.8 million in deferred tax asset valuation allowance ($2.1 million in the first quarter, $0.6 million in the second quarter, $2.6 million in the third quarter and $7.5 million in the fourth quarter). (2) Full year 2014 loss from continuing operations includes $0.1 million of costs related to conversions, remodels and closures (in the third quarter); $2.2 million in debt issuance cost write-offs (in the third quarter); $1.8 million in asset impairment in the third quarter; $0.5 million in transaction costs related to debt refinancing and other strategic initiatives ($0.1 million in the second quarter and $0.4 million in the third quarter); and $25.6 million in deferred tax asset valuation allowance (in the fourth quarter).

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 28, 2015
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The accompanying consolidated financial statements include the accounts of Ignite and its wholly-owned subsidiaries as of December 28, 2015. All significant intercompany balances and transactions have been eliminated in consolidation. On April 17, 2015, we completed the sale of Romano’s Macaroni Grill (“Macaroni Grill”). As of December 29, 2014, the assets and associated liabilities of Macaroni Grill have been reclassified as discontinued operations. The operating results of Macaroni Grill for the current and prior periods have been aggregated and reclassified as discontinued operations in our consolidated statements of operations. See Note 3 for further discussion.
Fiscal Period, Policy [Policy Text Block]	Fiscal Year Our fiscal year ends on the Monday nearest to December 31 of each year. Fiscal years 2015, 2014 and 2013 were all 52-week years. References to 2015, 2014 and 2013 are references to fiscal years ended December 28, 2015, December 29, 2014 and December 30, 2013, respectively.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements We apply fair value accounting for all financial assets and liabilities and nonfinancial assets and liabilities that are recognized or disclosed at fair value in the financial statements. We define fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities that are required to be recorded at fair value, we assume the highest and best use of the asset by market participants in which we would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions, and credit risk. We apply the following fair value hierarchy, which prioritizes the inputs used to measure fair value into three levels, and base the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement: Level 1— Quoted prices in active markets for identical assets or liabilities. Level 2— Observable inputs other than quoted prices in active markets for identical assets or liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3— Inputs that are both unobservable and significant to the overall fair value measurement reflect an entity’s estimates of assumptions that market participants would use in pricing the asset or liability.
Financial Instruments Policy [Policy Text Block]	Financial Instruments We record all financial instruments at cost, which is the fair value at the date of transaction. The amounts reported in the consolidated balance sheets for cash and cash equivalents, accounts receivable, and accounts payable and accrued liabilities approximate their fair value because of the short-term maturities of these instruments.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Revenues from food and beverage sales are recognized when payment is tendered at the point-of-sale and are presented net of promotional allowances, discounts, and employee meals. Sales taxes collected from customers and remitted to governmental authorities are presented on a net basis, or excluded from revenues, in our consolidated statements of operations. Initial franchise fees received are deferred and recognized as revenue upon opening of the franchised restaurant, which is when we have performed substantially all initial services required by the franchise agreement. Continuing licensing and royalty revenues are recognized when earned. Licensing and royalty revenues were $0.2 million, $4 thousand and $60 thousand in 2015, 2014 and 2013, respectively. Proceeds from the sale of gift cards are deferred and recognized as revenue upon redemption. Deferred gift card revenue is included in accrued liabilities in our consolidated balance sheets. Our gift cards do not have an expiration date and we do not deduct non-usage fees from outstanding gift card balances. We recognize gift card breakage income exclusive of amounts subject to state escheatment laws when the likelihood of redemption of the cards becomes remote. We recorded breakage income of $0.4 million, $0.3 million and $0.2 million during 2015, 2014 and 2013, respectively, which is included in revenues in our consolidated statements of operations. We also benefit from certain vendor rebates which are recorded as a reduction to cost of sales. Additionally, we may enter into certain contracts that provide marketing allowances, which are amortized over the life of the contract.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents We consider cash on hand in restaurants, deposits in banks, and short-term marketable securities with original maturities of 90 days or less as cash and cash equivalents.
Trade and Other Accounts Receivable, Policy [Policy Text Block]	Accounts Receivable Accounts receivable, net of allowance for doubtful accounts, represent their estimated net realizable value, and includes receivables from credit card processors, franchisees, the sale of gift cards in retail outlets, and allowances due to us from landlords based on lease terms.
Inventory, Policy [Policy Text Block]	Inventories Inventories are stated at the lower of cost or market, and consist of food, beverage, and retail merchandise. Inventory cost is determined using the average cost method.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment acquired is stated at cost less accumulated depreciation and impairment. Depreciation is calculated using the straight-line method, based on the following estimated useful lives: Leasehold improvements Shorter of effective lease term or estimated useful life Restaurant equipment 10 years Furniture and fixtures 5 – 10 years Computer equipment and software 3 – 5 years We capitalize major replacements and improvements that increase the useful life of the asset, whereas we expense repairs and maintenance as incurred. The cost and accumulated depreciation and impairment of assets sold, retired or otherwise disposed of are removed from the balance sheet and any gain or loss is included in the statement of operations. We capitalize direct costs associated with the site acquisition and construction of restaurant units, including direct internal payroll and payroll-related costs, incremental travel expenses, and interest cost as leasehold improvements. If we subsequently determine that we will not continue acquiring or developing a project for which we have been capitalizing costs, any previously capitalized internal development and third-party costs will be written off as dead deals and included in general and administrative expenses.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets We evaluate the recoverability of the carrying amount of long-lived assets, including property and equipment, whenever events and circumstances indicate that the carrying value of an asset may not be fully recoverable. Our review for impairment of these long-lived assets takes into account estimates of future undiscounted cash flows (level 3 in the fair value hierarchy). Factors considered include, but are not limited to, significant underperformance relative to historical or projected future operating results, significant changes in the manner of use of the acquired assets or the strategy for the overall business, and significant negative industry or economic trends. Our asset group for impairment testing is comprised of the assets and liabilities of each of our individual restaurants, since this is the lowest level of identifiable cash flows. An impairment loss is recognized if the future undiscounted cash flows associated with the assets are less than their carrying value. Impairment losses are measured as the amount by which the carrying values of the assets exceed their fair values. For assets held for sale or disposal, we measure fair value using quoted market prices or an estimation of net realizable value. From time to time, we have decided to close or dispose of restaurants. Typically, such decisions are made based on operating performance or strategic considerations and must be made before the actual costs or proceeds of disposition are known, and management must make estimates of these outcomes. Such outcomes could include the sale of a leasehold, mitigating costs through a tenant or subtenant, or negotiating a buyout of a remaining lease term. In these instances, management evaluates possible outcomes, frequently using outside real estate and legal advice, and records provisions for the effect of such outcomes. The accuracy of such provisions can vary materially from original estimates, and management regularly monitors the adequacy of the provisions until final disposition occurs. We recorded impairment charges of $9.4 million and $1.8 million in fiscal year 2015 and 2014, respectively, which is included in asset impairments and closures in our consolidated statements of operations, related to Joe’s long-lived assets (see Note 7). For assets held for sale or disposal, we measure fair value using quoted market prices or an estimation of net realizable value.
Goodwill and Intangible Assets, Policy [Policy Text Block]	Intangible Assets We recognize acquired intangible assets apart from goodwill whenever the intangible asset arises from contractual or other legal rights, or whenever it can be separated or divided from the acquired entity and sold, transferred, licensed, rented, or exchanged, either individually or in combination with a related contract, asset or liability. Intangible assets subject to amortization are amortized on a straight-line basis over their estimated useful lives. We evaluate the recoverability of the carrying amount of intangible assets with definite useful lives whenever events and circumstances indicate that the carrying value of the asset may not be fully recoverable. Impairment losses are recognized if the carrying value of an intangible asset is not recoverable from expected future cash flows and its carrying amount exceeds its estimated fair value. Intangible assets consist of the following (in thousands): December 28, 2015 December 29, 2014 Cost Accumulated Amortization and Impairment Carrying Value Cost Accumulated Amortization and Impairment Carrying Value Definite lived: Trademarks $ 4,580 $ 4,029 $ 551 $ 4,580 $ 3,571 $ 1,009 Indefinite lived: Liquor licenses 4,931 - 4,931 4,931 - 4,931 $ 9,511 $ 4,029 $ 5,482 $ 9,511 $ 3,571 $ 5,940 The costs of purchasing transferable liquor licenses through open markets in jurisdictions with a limited number of authorized liquor licenses are capitalized as indefinite-lived intangibles and included in intangible assets, net in the consolidated balance sheets. The costs of obtaining non-transferable liquor licenses that are directly issued by local government agencies are expensed as incurred. Annual liquor license renewal fees are expensed over the renewal term. Liquor licenses are reviewed for impairment annually or whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. We determined estimated fair value based on prices in the open market for licenses in similar jurisdictions (level 2 in the fair value hierarchy). No impairment charge for liquor licenses was recorded in 2015, 2014 and 2013. Definite-lived trademarks are amortized on a straight-line basis over their estimated useful life of 10 years. Amortization expense for definite-lived trademarks was approximately $0.5 million, $0.5 million and $0.4 million for 2015, 2014 and 2013, respectively. Scheduled amortization of definite-lived intangible assets is as follows (in thousands): Fiscal Year Amount 2016 $ 387 2017 35 2018 35 2019 29 2020 15 Thereafter 50 $ 551
Deferred Charges, Policy [Policy Text Block]	Deferred Charges Debt issuance costs representing costs to obtain long-term financing are accounted for as a deferred charge and are included in other assets in our consolidated balance sheets. They are amortized using the interest method for the term loan and straight-line method for the revolving credit facility over the term of the related financing. Amortization of debt issuance costs, which was approximately $1.7 million, $3.1 million and $1.1 million for 2015, 2014 and 2013, respectively, is included in interest expense in our consolidated statements of operations. See Note 6 regarding write-off of debt issuance costs related to debt paydown and refinancing transactions.
Lease, Policy [Policy Text Block]	Leases We currently lease all of our restaurant locations under leases classified as operating leases. Minimum base rent for our operating leases, which generally have escalating rentals over the term of the lease, is recorded on a straight-line basis over the lease term. As such, an equal amount of rent expense is attributed to each period during the term of the lease regardless of when actual payments occur. Lease terms begin on the date we take effective control of the property and include cancelable option periods where failure to exercise such options would result in an economic penalty. The difference between rent expense and actual cash payments is classified as deferred rent in the consolidated balance sheets. Certain leases contain provisions that require additional rental payments based upon restaurant sales volume. Contingent rentals are accrued each period as the liabilities are incurred, in addition to the straight-line rent expense noted above.
Insurance Liabilities [Policy Text Block]	Insurance Liabilities We maintain large deductibles on workers’ compensation, general liability, property, and business interruption insurance coverage. These policies have been structured to limit our per-occurrence exposure. Our estimated liabilities for workers’ compensation and general liability are undiscounted and are based on our judgment regarding a number of assumptions and factors, including the frequency and severity of claims, claims development history, case jurisdiction, applicable legislation, and our claims settlement practices.
Advertising Costs, Policy [Policy Text Block]	Advertising Expenses Advertising production costs are expensed at the time the advertising is first aired. All other advertising costs are expensed as incurred. Advertising expenses were approximately $22.9 million for each of the fiscal years 2015, 2014 and 2013, and are included in other operating expenses in our consolidated statements of operations.
Start-up Activities, Cost Policy [Policy Text Block]	Pre-opening Costs Non-capital expenditures associated with the opening of new or converted restaurants are expensed as incurred. Pre-opening costs consist of costs incurred prior to opening a new or converted restaurant and are made up primarily of manager salaries, employee payroll, and other costs related to training and preparing new or converted restaurants for opening. Pre-opening costs also include an accrual for straight-line rent recorded during the period between the date we take effective control of our leased properties and the restaurant opening date.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock-based Compensation We recognize expense for stock-based compensation awards, which is equal to the fair value of the awards at grant date, ratably in labor expenses and general and administrative expenses in our consolidated statements of operations over the requisite service period. The following table provides the significant weighted average assumptions used to determine the fair value of stock appreciation rights on the grant date using the Black-Scholes option-pricing model for awards granted during the fiscal years 2015, 2014 and 2013: Fiscal Year 2015 2014 2013 Expected term (in years) 6.3 6.3 6.3% Expected volatility 43.9% 42.5% 46.3% Dividend yield 0.0% 0.0% 0.0% Risk-free interest rate 1.5% - 1.9% 1.7% - 2.0% 1.2% - 2.2% Since we have limited historical exercise experience on stock appreciation rights, we used the simplified method of estimating expected term. We estimated expected volatility by supplementing our own historical volatility with the volatility of a peer group over a recent historical period equal to the same expected term of the award. The expected dividend yield is based on our history of not paying regular dividends in the past and our current intention to not pay regular dividends in the foreseeable future. Risk-free rate is based on the U.S. Treasury yield curve in effect at the time of the grant using the term equal to our expected term. Restricted stock is valued using the closing stock price of the business day prior to the grant date.
Income Tax, Policy [Policy Text Block]	Income Taxes We are subject to U.S. federal income tax and income taxes imposed in the state and local jurisdictions where we operate our restaurants. Deferred income taxes are provided on temporary differences between financial statement and income tax reporting. Temporary differences are differences between the amounts of assets and liabilities reported for financial statement purposes and their tax bases. Deferred tax assets are recognized for temporary differences that will be deductible in future years’ tax returns and for operating loss and tax credit carryforwards. We evaluate our deferred tax assets on a quarterly basis to determine whether a valuation allowance is required. We assess whether a valuation allowance should be established based on our determination of whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. We consider the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Deferred tax liabilities are recognized for temporary differences that will be taxable in future years’ tax returns. We account for uncertain tax positions using a minimum probability threshold that a tax position must meet before a financial statement benefit is recognized. The minimum threshold is defined as a tax position that is more likely than not to be sustained upon examination by tax authorities, based on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. See Note 9 for information regarding changes in our unrecognized tax benefits.
Earnings Per Share, Policy [Policy Text Block]	Net Income (Loss) per Share Basic net income (loss) per share is computed using the weighted average number of common shares outstanding during the period, while diluted net income (loss) per share is computed using the weighted average number of common shares outstanding plus all potentially dilutive common share equivalents outstanding during the period. The following table summarizes the components to determine the denominators of basic and diluted net income (loss) per share (in thousands): Fiscal Year 2015 2014 2013 Denominator: Basic weighted average shares outstanding 25,731 25,659 25,629 Effect of dilutive securities - - 7 Diluted weighted average shares outstanding 25,731 25,659 25,636 For fiscal year 2015, we excluded 1.2 million stock appreciation rights (“SARs”) and 405 thousand shares of restricted stock from the calculation of net loss per share, and for fiscal year 2014, we excluded 1.6 million SARs and 510 thousand shares of restricted stock from the calculation of net loss per share because the effect was anti-dilutive due to the net loss during the respective periods. For fiscal year 2013, we excluded 1.2 million SARs from the calculation of net loss per share because their effect was anti-dilutive.
Commitments and Contingencies, Policy [Policy Text Block]	Claims and Other Contingencies We recognize legal claims and other loss contingencies when information becomes available indicating that a loss is probable and the amount can be reasonably estimated. Predicting the outcome of claims and litigation involves substantial uncertainties that could cause actual results to vary materially from estimates. We recognize legal expenses, including those related to loss contingencies, as incurred. Generally, we do not recognize gain contingencies until all contingencies have been resolved, but we recognize gain contingencies that are recoveries of previously recognized contingent losses when realization of the recovery is deemed probable and reasonably estimable.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) and the International Accounting Standards Board issued a converged standard on revenue recognition, Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern In April 2015, the FASB issued ASU No. 2015-03, Interest—Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs In April 2015, the FASB issued ASU No. 2015-05, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Agreement In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory In August 2015, the FASB issued ASU No. 2015-15, Interest—Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements In November 2015, the FASB issued ASU No. 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) .

Note 2 - Significant Accounti23

Note 2 - Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 28, 2015
Notes Tables
Property Plant and Equipment, Estimated Useful Lives [Table Text Block]	Leasehold improvements Shorter of effective lease term or estimated useful life Restaurant equipment 10 years Furniture and fixtures 5 – 10 years Computer equipment and software 3 – 5 years
Schedule of Intangible Assets and Goodwill [Table Text Block]	December 28, 2015 December 29, 2014 Cost Accumulated Amortization and Impairment Carrying Value Cost Accumulated Amortization and Impairment Carrying Value Definite lived: Trademarks $ 4,580 $ 4,029 $ 551 $ 4,580 $ 3,571 $ 1,009 Indefinite lived: Liquor licenses 4,931 - 4,931 4,931 - 4,931 $ 9,511 $ 4,029 $ 5,482 $ 9,511 $ 3,571 $ 5,940
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Fiscal Year Amount 2016 $ 387 2017 35 2018 35 2019 29 2020 15 Thereafter 50 $ 551
Schedule Of Share Based Payment Award Stock Appreciation Rights Valuation Assumptions [Table Text Block]	Fiscal Year 2015 2014 2013 Expected term (in years) 6.3 6.3 6.3% Expected volatility 43.9% 42.5% 46.3% Dividend yield 0.0% 0.0% 0.0% Risk-free interest rate 1.5% - 1.9% 1.7% - 2.0% 1.2% - 2.2%
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Fiscal Year 2015 2014 2013 Denominator: Basic weighted average shares outstanding 25,731 25,659 25,629 Effect of dilutive securities - - 7 Diluted weighted average shares outstanding 25,731 25,659 25,636

Note 3 - Sale of Macaroni Gri24

Note 3 - Sale of Macaroni Grill (Tables)	12 Months Ended
	Dec. 28, 2015
Revenues and Expenses [Member]
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	2015 2014 2013 Revenues $ 88,439 $ 333,677 $ 261,697 Cost of sales 23,187 89,848 73,751 Labor expenses 31,266 114,473 96,035 Occupancy expenses 9,987 38,499 30,298 Other operating expenses 18,190 81,427 69,585 General and administrative 2,149 6,619 10,144 Depreciation and amortization 2,066 9,873 6,092 Asset impairments and closures 22,807 10,714 1,202 Loss (gain) on disposal of assets 4,339 (859 ) 534 Other non-operating items (1,038 ) 124 1 Loss from discontinued operations before income taxes $ (24,514 ) $ (17,041 ) $ (25,945 )
Assets and Liabilities [Member]
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	December 29, 2014 Assets of discontinued operations Accounts receivable, net $ 4,721 Inventories 3,471 Other current assets 3,031 Property and equipment, net 43,012 Intangible assets, net 23,039 Other assets 5,191 Total $ 82,465 Liabilities of discontinued operations Accounts payable $ 9,730 Accrued liabilities 22,507 Deferred rent 4,799 Unfavorable leases 5,385 Noncurrent deferred tax liability 4,450 Other long-term liabilities 1,115 Total $ 47,986
Disposal Groups, Including Discontinued Operations [Table Text Block]	December 30, 2013 Additions Payments December 29, 2014 Additions Adjustments Payments December 28, 2015 Facility and other exit costs $ 524 $ 167 $ (419 ) $ 272 $ 1,041 $ 560 $ (606 ) $ 1,267 Severance costs - 43 (43 ) - 46 - (46 ) - Restaurant closure liability $ 524 $ 210 $ (462 ) $ 272 $ 1,087 $ 560 $ (652 ) $ 1,267

Note 4 - Selected Balance She25

Note 4 - Selected Balance Sheet Accounts (Tables)	12 Months Ended
	Dec. 28, 2015
Notes Tables
Schedule of Other Current Assets [Table Text Block]	December 28, 2015 December 29, 2014 Prepaid insurance $ 1,663 $ 1,461 Prepaid taxes 1,194 1,506 Prepaid licenses and fees 742 557 Prepaid advertising 135 193 Prepaid rent - 939 Deferred tax asset - 335 Other 943 1,623 $ 4,677 $ 6,614
Schedule of Accrued Liabilities [Table Text Block]	December 28, 2015 December 29, 2014 Payroll and related costs $ 8,084 $ 7,245 Insurance 7,158 7,642 Deferred gift card revenue 3,833 3,598 Property taxes 3,476 2,632 Interest 2,664 1,865 Sales and alcohol taxes 1,652 1,807 Utilities 1,466 1,258 Occupancy 936 1,053 Other 2,263 1,902 $ 31,532 $ 29,002

Note 5 - Property and Equipme26

Note 5 - Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 28, 2015
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 28, 2015 December 29, 2014 Leasehold improvements $ 257,244 $ 254,115 Equipment 37,193 36,740 Furniture and fixtures 19,165 18,475 Construction in progress 8,607 3,637 322,209 312,967 Less accumulated depreciation 145,902 120,025 $ 176,307 $ 192,942

Note 6 - Debt Obligations (Tabl

Note 6 - Debt Obligations (Tables)	12 Months Ended
	Dec. 28, 2015
Notes Tables
Schedule of Long-term Debt Instruments [Table Text Block]	December 28, 2015 December 29, 2014 Term loan, due February 2019 $ 128,350 $ 165,000 Less unamortized debt discount 1,428 2,298 Total debt, net of debt discount 126,922 162,702 Less current portion 1,621 1,650 Long-term debt obligations $ 125,301 $ 161,052

Note 7 - Restaurant Closures 28

Note 7 - Restaurant Closures and Impairments (Tables)	12 Months Ended
	Dec. 28, 2015
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	December 30, 2013 Additions Payments December 29, 2014 Additions Adjustments Payments December 28, 2015 Facility and other exit costs $ 524 $ 167 $ (419 ) $ 272 $ 1,041 $ 560 $ (606 ) $ 1,267 Severance costs - 43 (43 ) - 46 - (46 ) - Restaurant closure liability $ 524 $ 210 $ (462 ) $ 272 $ 1,087 $ 560 $ (652 ) $ 1,267

Note 8 - Insurance and Other 29

Note 8 - Insurance and Other Recoveries (Tables)	12 Months Ended
	Dec. 28, 2015
Notes Tables
Schedule of Insurance and Other Recoveries [Table Text Block]	2015 2014 2013 Proceeds from property insurance claims $ 695 $ 89 $ 681 Business interruption recoveries $ - $ - $ 480 Gain on insurance related to property and equipment $ 695 $ 89 $ 681

Note 9 - Income Taxes (Tables)

Note 9 - Income Taxes (Tables)	12 Months Ended
	Dec. 28, 2015
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Fiscal Year 2015 2014 2013 Current income tax Federal $ 106 $ (1,457 ) $ 5,774 State (100 ) 2,618 1,304 Foreign 10 29 24 16 1,190 7,102 Deferred income tax Federal (481 ) 14,372 (7,282 ) State 157 651 (688 ) (324 ) 15,023 (7,970 ) Total income tax expense (benefit) $ (308 ) $ 16,213 $ (868 )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Fiscal Year 2015 2014 2013 Tax expense (benefit) at the federal statutory income tax rate $ (8,805 ) $ (6,009 ) $ 2,438 Permanent differences 191 45 17 State income taxes, net of federal impact (1,410 ) 51 407 Tax credit carryforwards (3,377 ) (3,662 ) (3,454 ) Change in valuation allowance 12,807 25,632 - Other 286 156 (276 ) Total income tax expense (benefit) $ (308 ) $ 16,213 $ (868 ) Effective income tax rate 1.2 % (94.4 %) (12.5 %)
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 28, 2015 December 29, 2014 Deferred tax assets Credit carryforwards $ 25,080 $ 20,025 Net operating loss carryforwards 20,610 1,058 Deferred rent 7,955 7,254 Accrued insurance 2,103 1,500 Stock-based compensation 1,752 1,620 Intangibles 1,030 1,177 Closure reserve 494 108 Accrued expenses 347 73 Other 866 514 Valuation allowance (55,598 ) (25,632 ) 4,639 7,697 Deferred tax liabilities Property and equipment (3,475 ) (7,171 ) Intangibles (393 ) - Prepaid expenses (319 ) - Net deferred tax asset $ 452 $ 526
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	Fiscal Year 2015 2014 2013 Balance at beginning of year $ 609 $ 582 $ 886 Additions for tax positions of the current year 119 122 163 Reductions for tax positions of prior years (258 ) (95 ) (467 ) Balance at end of year $ 470 $ 609 $ 582

Note 10 - Commitments and Con31

Note 10 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 28, 2015
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Fiscal Year Amount 2016 $ 29,741 2017 30,154 2018 28,679 2019 27,839 2020 25,689 Thereafter 121,132 $ 263,234

Note 11 - Stock-based Compens32

Note 11 - Stock-based Compensation (Tables)	12 Months Ended
	Dec. 28, 2015
Common Units [Member]
Notes Tables
Schedule of Nonvested Share Activity [Table Text Block]	Number of Shares Weighted Average Grant Date Fair Value Unvested at December 29, 2014 15,885 $ 1.59 Vested (2,647 ) $ 1.59 Forfeited (13,238 ) $ 1.59 Unvested at December 28, 2015 -
Restricted Stock [Member]
Notes Tables
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	Number o f Shares Weighted Average Grant Date Fair Value Nonvested at December 29, 2014 509,842 $ 12.41 Granted 312,022 $ 4.05 Vested (134,377 ) $ 7.84 Forfeited (282,539 ) $ 11.75 Nonvested at December 28, 2015 404,948 $ 6.42
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan [Table Text Block]	Fiscal Year 2015 2014 2013 Stock-based compensation expense $ 2,065 $ 2,877 $ 1,819 Related tax benefit (805 ) (1,007 ) (637 ) $ 1,260 $ 1,870 $ 1,182
Schedule of Share-based Compensation, Stock Appreciation Rights Award Activity [Table Text Block]	Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in years) Aggregate Intrinsic Value (in thousands) Outstanding at December 29, 2014 1,570,048 $ 15.50 Granted 845,043 $ 4.33 Forfeited (1,192,518 ) $ 12.66 Outstanding at December 28, 2015 1,222,573 $ 10.55 8.4 $ 65 Exercisable at December 28, 2015 466,217 $ 15.64 7.2 $ -

Note 13 - Supplemental Disclo33

Note 13 - Supplemental Disclosure of Cash Flow Information (Tables)	12 Months Ended
	Dec. 28, 2015
Notes Tables
Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]	2015 2014 2013 Cash paid for interest, net of capitalized interest $ 13,031 $ 7,360 $ 4,333 Cash paid (refunded) for income taxes $ (445 ) $ 1,581 $ 1,522 Supplemental noncash investing and financing activities Increase (decrease) in unpaid liabilities for property and equipment $ 3,911 $ (358 ) $ (204 )

Note 14 - Segment Information (

Note 14 - Segment Information (Tables)	12 Months Ended
	Dec. 28, 2015
Assets [Member]
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	December 28, 2015 December 29, 2014 Property and equipment, net Joe's Crab Shack $ 122,450 $ 149,105 Brick House Tavern + Tap 51,351 40,715 Corporate 2,506 3,122 $ 176,307 $ 192,942 Intangible assets, net Joe's Crab Shack $ 3,559 $ 3,981 Brick House Tavern + Tap 1,913 1,946 Corporate 10 13 $ 5,482 $ 5,940
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Fiscal Year 2015 2014 2013 Revenues Joe's Crab Shack $ 414,335 $ 432,969 $ 447,771 Brick House Tavern + Tap 77,709 70,539 51,380 $ 492,044 $ 503,508 $ 499,151 Income (loss) from operations Joe's Crab Shack $ 9,539 $ 21,458 $ 45,635 Brick House Tavern + Tap 5,541 3,828 1,197 Corporate (23,446 ) (30,023 ) (35,781 ) $ (8,366 ) $ (4,737 ) $ 11,051 Depreciation and amortization Joe's Crab Shack $ 20,304 $ 18,654 $ 16,970 Brick House Tavern + Tap 4,483 4,190 3,403 Corporate 1,044 1,057 1,042 $ 25,831 $ 23,901 $ 21,415 Capital expenditures Joe's Crab Shack $ 7,804 $ 19,390 $ 37,341 Brick House Tavern + Tap 7,916 5,502 11,069 Corporate 913 967 1,408 $ 16,633 $ 25,859 $ 49,818

Note 15 - Quarterly Financial35

Note 15 - Quarterly Financial Information (Unaudited) (Tables)	12 Months Ended
	Dec. 28, 2015
Notes Tables
Schedule of Quarterly Financial Information [Table Text Block]	Fiscal Year 2015 First Quarter Second Quarter Third Quarter Fourth Quarter Revenues $ 122,219 $ 143,170 $ 133,357 $ 93,298 Income (loss) from continuing operations(1) $ (3,196 ) $ 1,731 $ (4,288 ) $ (19,096 ) Income (loss) from continuing operations per share Basic and diluted $ (0.12 ) $ 0.07 $ (0.17 ) $ (0.74 ) Fiscal Year 2014 First Quarter Second Quarter Third Quarter Fourth Quarter Revenues $ 123,095 $ 143,283 $ 139,272 $ 97,858 Income (loss) from continuing operations(2) $ 145 $ 2,334 $ (2,374 ) $ (33,487 ) Income (loss) from continuing operations per share Basic and diluted $ 0.01 $ 0.09 $ (0.09 ) $ (1.30 )

Note 1 - Description of Busin36

Note 1 - Description of Business (Details Textual)	12 Months Ended
	Dec. 28, 2015
Entity Operated Units [Member] | Joes Restaurant [Member]
Number of Restaurants	130
Entity Operated Units [Member] | Brick House Tavern and Tap [Member]
Number of Restaurants	23
Franchised Units [Member] | Joes Restaurant [Member]
Number of Restaurants	1
J.H. Whitney VI, L.P. [Member]
Percentage of Outstanding Common Stock Owned by Majority Shareholder	66.30%
Number of Full Service, Casual Dining Restaurant Brands Owned and Operated by Entity	2

Note 2 - Significant Accounti37

Note 2 - Significant Accounting Policies (Details Textual) - USD ($) shares in Thousands	3 Months Ended			12 Months Ended
	Dec. 28, 2015	Sep. 28, 2015	Sep. 29, 2014	Dec. 28, 2015	Dec. 29, 2014	Dec. 30, 2013
Liquor Licenses [Member]
Asset Impairment Charges				$ 0	$ 0	$ 0
Trademarks [Member]
Finite-Lived Intangible Asset, Useful Life				10 years
Amortization of Intangible Assets				$ 500,000	$ 500,000	$ 400,000
Stock Appreciation Rights (SARs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount				1,200	1,600	1,200
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount				405	510
Term Loan 2014 [Member]
Deferred Finance Costs, Noncurrent, Net	$ 2,200,000			$ 2,200,000
Fiscal Period Duration				1 year	1 year	1 year
Asset Impairment Charges	$ 5,500,000	$ 3,900,000	$ 1,800,000	$ 9,409,000	$ 1,770,000
License and Services Revenue				200,000	4,000,000	$ 60,000
Revenue Recognition, Gift Cards, Breakage				400,000	300,000	200,000
Amortization of Financing Costs				1,663,000	$ 3,121,000	$ 1,095,000
Advertising Expense				$ 22,900,000

Note 2 - Summary of Estimated U

Note 2 - Summary of Estimated Useful Lives (Details)	12 Months Ended
	Dec. 28, 2015
Minimum [Member] | Leasehold Improvements [Member]
Leasehold improvements	Shorter of effective lease term or estimated useful life
Minimum [Member] | Furniture and Fixtures [Member]
Property and Equipment, Useful Life	5 years
Minimum [Member] | Computer Equipment and Software [Member]
Property and Equipment, Useful Life	3 years
Maximum [Member] | Leasehold Improvements [Member]
Leasehold improvements	Shorter of effective lease term or estimated useful life
Maximum [Member] | Furniture and Fixtures [Member]
Property and Equipment, Useful Life	10 years
Maximum [Member] | Computer Equipment and Software [Member]
Property and Equipment, Useful Life	5 years
Leasehold Improvements [Member]
Leasehold improvements	Shorter of effective lease term or estimated useful life
Restaurant Equipment [Member]
Property and Equipment, Useful Life	10 years

Note 2 - Components of Intangib

Note 2 - Components of Intangible Assets (Details) - USD ($)	Dec. 28, 2015	Dec. 29, 2014
Trademarks [Member]
Definite lived:
Trademarks	$ 4,580,000	$ 4,580,000
Trademarks	4,029,000	3,571,000
Trademarks	551,000	1,009,000
Indefinite lived:
Trademarks	4,029,000	3,571,000
Liquor Licenses [Member]
Indefinite lived:
Liquor licenses	4,931,000	4,931,000
Trademarks	4,029,000	3,571,000
Trademarks	551,000
Total	9,511,000	9,511,000
Trademarks	4,029,000	3,571,000
Total	$ 5,482,000	$ 5,940,000

Note 2 - Summary of Amortizatio

Note 2 - Summary of Amortization of Definite-lived Intangible Assets (Details) $ in Thousands	Dec. 28, 2015USD ($)
2,016	$ 387
2,017	35
2,018	35
2,019	29
2,020	15
Thereafter	50
Total	$ 551

Note 2 - Significant Weighted A

Note 2 - Significant Weighted Average Assumptions Used to Determine Fair Value of SARs (Details)	12 Months Ended
	Dec. 28, 2015	Dec. 29, 2014	Dec. 30, 2013
Minimum [Member]
Risk-free interest rate	1.50%	1.70%	1.20%
Maximum [Member]
Risk-free interest rate	1.90%	2.00%	2.20%
Expected term (in years)	6 years 109 days	6 years 109 days	6 years 109 days
Expected volatility	43.60%	42.50%	46.30%
Dividend yield	0.00%	0.00%	0.00%

Note 2 - Components to Determin

Note 2 - Components to Determine Numerator and Denominators of Basic and Diluted Net Income (Loss) per Share (Details) - shares shares in Thousands	12 Months Ended
	Dec. 28, 2015	Dec. 29, 2014	Dec. 30, 2013
Denominator:
Basic weighted average shares outstanding (in shares)	25,731	25,659	25,629
Effect of dilutive securities (in shares)			7
Diluted weighted average shares outstanding (in shares)	25,731	25,659	25,636

Note 3 - Sale of Macaroni Gri43

Note 3 - Sale of Macaroni Grill (Details Textual) - Macaroni Grill [Member] - USD ($) $ in Thousands	2 Months Ended	3 Months Ended		12 Months Ended
	Jun. 29, 2015	Jun. 29, 2015	Mar. 30, 2015	Dec. 28, 2015	Dec. 29, 2014	Dec. 30, 2013	Apr. 17, 2015
Disposal Group, Including Discontinued Operation, Consideration							$ 7,300
Proceeds from Divestiture of Businesses	$ 7,100
Impairment of Long-Lived Assets to be Disposed of			$ 22,400
Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax		$ (6,100)		$ (4,339)	$ 859	$ (534)

Note 3 - Carrying Amount of Maj

Note 3 - Carrying Amount of Major Classes of Assets and Liabilities with Held for Sale Macaroni Grill (Details)	Dec. 29, 2014USD ($)
Macaroni Grill [Member]
Accounts receivable, net	$ 4,721,000
Inventories	3,471,000
Other current assets	3,031,000
Property and equipment, net	43,012,000
Intangible assets, net	23,039,000
Other assets	5,191,000
Total	82,465,000
Accounts payable	9,730,000
Accrued liabilities	22,507,000
Deferred rent	4,799,000
Unfavorable leases	5,385,000
Noncurrent deferred tax liability	4,450,000
Other long-term liabilities	1,115,000
Total	47,986,000
Total	82,465,000
Total	$ 47,986,000

Note 3 - Significant Items That

Note 3 - Significant Items That Comprise Loss from Discontinued Operations, Net of Tax - Macaroni Grill (Details) - Macaroni Grill [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2015	Dec. 29, 2014	Dec. 30, 2013
Revenues	$ 88,439	$ 333,677	$ 261,697
Cost of sales	23,187	89,848	73,751
Labor expenses	31,266	114,473	96,035
Occupancy expenses	9,987	38,499	30,298
Other operating expenses	18,190	81,427	69,585
General and administrative	2,149	6,619	10,144
Depreciation and amortization	2,066	9,873	6,092
Asset impairments and closures	22,807	10,714	1,202
Loss (gain) on disposal of assets	4,339	(859)	534
Other non-operating items	(1,038)	124	1
Loss from discontinued operations before income taxes	$ (24,514)	$ (17,041)	$ (25,945)

Note 4 - Components of Other Cu

Note 4 - Components of Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 28, 2015	Dec. 29, 2014
Prepaid insurance	$ 1,663	$ 1,461
Prepaid taxes	1,194	1,506
Prepaid licenses and fees	742	557
Prepaid advertising	$ 135	193
Prepaid rent		939
Deferred tax asset		335
Other	$ 943	1,623
Other current assets	$ 4,677	$ 6,614

Note 4 - Components of Accrued

Note 4 - Components of Accrued Liabilities (Details) - USD ($)	Dec. 28, 2015	Dec. 29, 2014
Payroll and related costs	$ 8,084,000	$ 7,245,000
Insurance	7,158,000	7,642,000
Deferred gift card revenue	3,833,000	3,598,000
Property taxes	3,476,000	2,632,000
Interest	2,664,000	1,865,000
Sales and alcohol taxes	1,652,000	1,807,000
Utilities	1,466,000	1,258,000
Occupancy	936,000	1,053,000
Other	2,263,000	1,902,000
Accrued liabilities	$ 31,532,000	$ 29,002,000

Note 5 - Property and Equipme48

Note 5 - Property and Equipment, Net (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2015	Dec. 29, 2014	Dec. 30, 2013
Depreciation	$ 25.4	$ 23.4	$ 20.8

Note 5 - Components of Property

Note 5 - Components of Property and Equipment (Details) - USD ($)	Dec. 28, 2015	Dec. 29, 2014
Leasehold Improvements [Member]
Property and equipment, gross	$ 257,244,000	$ 254,115,000
Equipment [Member]
Property and equipment, gross	37,193,000	36,740,000
Furniture and Fixtures [Member]
Property and equipment, gross	19,165,000	18,475,000
Construction in Progress [Member]
Property and equipment, gross	8,607,000	3,637,000
Property and equipment, gross	322,209,000	312,967,000
Less accumulated depreciation	145,902,000	120,025,000
Net	$ 176,307,000	$ 192,942,000

Note 6 - Debt Obligations (Deta

Note 6 - Debt Obligations (Details Textual)	Aug. 13, 2014USD ($)	Oct. 25, 2013USD ($)	Apr. 30, 2013USD ($)	Dec. 28, 2015USD ($)	Dec. 28, 2015USD ($)	Sep. 29, 2014USD ($)	Dec. 28, 2015USD ($)	Dec. 29, 2014USD ($)	Dec. 30, 2013USD ($)
Revolving Credit Facility [Member]
Debt Instrument, Maturity Date	Feb. 13, 2019
October 2012 Revolving Credit Facility [Member] | Macaroni [Member]
Proceeds from Lines of Credit									$ 10,000,000
Credit Facility 2013 [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate									1.25%
Credit Facility 2013 [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate									4.25%
Credit Facility 2013 [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate									3.50%
Credit Facility 2013 [Member] | Base Rate [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate									0.25%
Credit Facility 2013 [Member] | Base Rate [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate									3.25%
Credit Facility 2013 [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate									2.50%
Credit Facility 2013 [Member]
Write off of Deferred Debt Issuance Cost							$ 2,200,000
Debt Issuance Cost							$ 4,800,000
Revolving Credit Facility 2013 [Member]
Line of Credit Facility, Commitment Fee Percentage									0.50%
Write off of Deferred Debt Issuance Cost			$ 500,000
Unamortized Debt Issuance Expense			$ 1,500,000
Amendment 2013 [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate		1.75%
Amendment 2013 [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate		4.50%
Amendment 2013 [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate		4.50%
Amendment 2013 [Member] | Base Rate [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate		0.75%
Amendment 2013 [Member] | Base Rate [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate		3.50%
Amendment 2013 [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		3.50%
Revolving Credit Facility 2014 [Member]
Line of Credit Facility, Commitment Fee Percentage							0.50%
Line of Credit Facility, Maximum Borrowing Capacity	$ 30,000,000
Letters of Credit Outstanding, Amount				$ 3,600,000	$ 3,600,000		$ 3,600,000
Line of Credit Facility, Remaining Borrowing Capacity				$ 26,400,000	$ 26,400,000		$ 26,400,000
Term Loan 2014 [Member]
Debt Instrument, Periodic Payment, Principal	$ 412,500
Term Loan 2014 [Member]
Debt Instrument, Maturity Date	Feb. 13, 2019
Debt Instrument, Face Amount	$ 165,000,000
Debt Discount Percentage of Par	98.50%
Debt Instrument, Interest Rate, Stated Percentage				8.00%	8.00%		8.00%
Term Loan 2013 [Member] | Macaroni [Member]
Debt Instrument, Face Amount									$ 50,000,000
Term Loan 2013 [Member]
Repayments of Long-term Debt		$ 2,000,000
Credit Agreement 2014 [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	7.00%
Credit Agreement 2014 [Member] | Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	6.00%
Credit Agreement 2014 [Member] | Maximum [Member] | Through December 29, 2014 [Member]
Debt Instrument Leverage Ratio							5.75
Credit Agreement 2014 [Member] | Maximum [Member] | December 30, 2014 to June 29, 2015 [Member]
Debt Instrument Leverage Ratio							5.5
Credit Agreement 2014 [Member] | Maximum [Member] | June 30, 2015 to December 28, 2015 [Member]
Debt Instrument Leverage Ratio							5.25
Credit Agreement 2014 [Member] | Maximum [Member] | December 29, 2015 to March 28, 2016 [Member]
Debt Instrument Leverage Ratio							5
Credit Agreement 2014 [Member] | Maximum [Member] | March 29, 2016 to June 27, 2016 [Member]
Debt Instrument Leverage Ratio							4.75
Debt Instrument, Covenant, Fixed Charge Coverage Ratio							2.5
Credit Agreement 2014 [Member] | Maximum [Member] | June 28, 2016 to September 26, 2016 [Member]
Debt Instrument Leverage Ratio							4.25
Credit Agreement 2014 [Member] | Maximum [Member] | September 27, 2016 to April 3, 2017 [Member]
Debt Instrument Leverage Ratio							4
Credit Agreement 2014 [Member] | Maximum [Member] | April 4, 2017 to October 2, 2017 [Member]
Debt Instrument Leverage Ratio							3.75
Credit Agreement 2014 [Member] | Maximum [Member] | October 3, 2017 to April 2, 2018 [Member]
Debt Instrument Leverage Ratio							3.5
Credit Agreement 2014 [Member] | Maximum [Member] | April 3, 2018 to December 31, 2018 [Member]
Debt Instrument Leverage Ratio							3.25
Debt Instrument, Covenant, Fixed Charge Coverage Ratio							3.5
Credit Agreement 2014 [Member] | Maximum [Member] | January 1, 2019 to Maturity Date [Member]
Debt Instrument Leverage Ratio							3
Debt Instrument, Covenant, Fixed Charge Coverage Ratio							3.75
Credit Agreement 2014 [Member] | Maximum [Member] | Period through June 29, 2015 [Member]
Debt Instrument, Covenant, Fixed Charge Coverage Ratio							2
Credit Agreement 2014 [Member] | Maximum [Member] | June 30, 2015 to March 28, 2016 [Member]
Debt Instrument, Covenant, Fixed Charge Coverage Ratio							2.25
Credit Agreement 2014 [Member] | Maximum [Member] | June 28, 2016 to January 2, 2017 [Member]
Debt Instrument, Covenant, Fixed Charge Coverage Ratio							2.75
Credit Agreement 2014 [Member] | Maximum [Member] | January 3, 2017 to July 3, 2017 [Member]
Debt Instrument, Covenant, Fixed Charge Coverage Ratio							3
Credit Agreement 2014 [Member] | Maximum [Member] | July 4, 2017 to April 2, 2018 [Member]
Debt Instrument, Covenant, Fixed Charge Coverage Ratio							3.25
Credit Agreement 2014 [Member] | January 1, 2019 to Maturity Date [Member]
Maximum Capital Expenditure							$ 58,600,000
Credit Agreement 2014 [Member] | Closing Date Through December 29, 2014 [Member]
Maximum Capital Expenditure							29,500,000
Credit Agreement 2014 [Member] | Fiscal 2015 [Member]
Maximum Capital Expenditure							45,500,000
Credit Agreement 2014 [Member] | Fiscal 2016 [Member]
Maximum Capital Expenditure							45,800,000
Credit Agreement 2014 [Member] | Fiscal 2017 [Member]
Maximum Capital Expenditure							52,500,000
Credit Agreement 2014 [Member] | Fiscal 2018 [Member]
Maximum Capital Expenditure							$ 53,700,000
Credit Agreement 2014 [Member]
LIBOR Floor	1.00%
Term Loan 2014 [Member]
Repayments of Long-term Debt				$ 35,000,000
Debt Instrument, Periodic Payment, Principal				324,116
Amortization of Financing Costs				600,000
Amortization of Debt Discount (Premium)				$ 400,000
Proceeds from Lines of Credit								$ 109,000,000	110,668,000
Write off of Deferred Debt Issuance Cost					$ 1,000,000	$ 2,200,000
Repayments of Long-term Debt							$ 36,100,000	46,775,000	3,225,000
Amortization of Financing Costs							1,663,000	3,121,000	$ 1,095,000
Amortization of Debt Discount (Premium)							$ 870,000	$ 177,000

Note 6 - Summary of Debt Obliga

Note 6 - Summary of Debt Obligations (Details) - USD ($)	Dec. 28, 2015	Dec. 29, 2014
Term Loan Due February 2019 [Member]
Long-term Debt, Gross	$ 128,350,000	$ 165,000,000
Less unamortized debt discount	1,428,000	2,298,000
Total debt, net of debt discount	126,922,000	162,702,000
Less current portion	1,621,000	1,650,000
Long-term debt obligations	$ 125,301,000	$ 161,052,000

Note 7 - Restaurant Closures 52

Note 7 - Restaurant Closures and Impairments (Details Textual)	3 Months Ended			12 Months Ended
	Dec. 28, 2015USD ($)	Sep. 28, 2015USD ($)	Sep. 29, 2014USD ($)	Dec. 28, 2015USD ($)	Dec. 29, 2014USD ($)	Dec. 30, 2013USD ($)
Joes Restaurant [Member] | One Joe's Crab Shack Restaurant [Member]
Gain (Loss) on Disposition of Assets				$ 1,500,000
Joes Restaurant [Member] | Asset Impairments and Closures [Member]
Restructuring Charges				1,000,000
Joes Restaurant [Member] | Accelerated Depreciation [Member]
Restructuring Charges				1,700,000
Joes Restaurant [Member] | Other Noncurrent Liabilities [Member]
Restructuring Reserve, Noncurrent	$ 900,000			$ 900,000	$ 100,000
Joes Restaurant [Member] | Facility Closing [Member]
Asset Impairment Charges	$ 5,500,000	$ 3,900,000	$ 1,800,000
Joes Restaurant [Member]
Number of Restaurants, Closed	5			9
Number of Restaurants, Sold				1
Gain (Loss) on Disposition of Assets				$ 700,000
Restructuring Charges				2,000,000
Restructuring Reserve	$ 1,300,000			$ 1,300,000	300,000
Brick House Tavern and Tap [Member]
Number of Resaurants Converted				3
Facility Closing [Member]
Restructuring Charges				$ 1,041,000	167,000
Restructuring Reserve	1,267,000			1,267,000	272,000	$ 524,000
Asset Impairment Charges	$ 5,500,000	$ 3,900,000	$ 1,800,000	$ 9,409,000	$ 1,770,000

Note 7 - Closure Liablity, Curr

Note 7 - Closure Liablity, Current and Long Term Portions (Details) - USD ($)	12 Months Ended
	Dec. 28, 2015	Dec. 29, 2014
Facility Closing [Member]
Restructuring Charges	$ 272,000	$ 524,000
Restructuring Charges	1,041,000	167,000
Restructuring Charges, Payments	(606,000)	(419,000)
Restructuring Charges	1,267,000	272,000
Restructuring Charges, Adjustments	560,000
Employee Severance [Member]
Restructuring Charges	0	0
Restructuring Charges	46,000	43,000
Restructuring Charges, Payments	(46,000)	(43,000)
Restructuring Charges	0	0
Restructuring Charges, Adjustments	0
Restaurant Closure Liability [Member]
Restructuring Charges	272,000	524,000
Restructuring Charges	1,087,000	210,000
Restructuring Charges, Payments	(652,000)	(462,000)
Restructuring Charges	1,267,000	$ 272,000
Restructuring Charges, Adjustments	$ 560,000

Note 8 - Insurance and Other 54

Note 8 - Insurance and Other Recoveries (Details Textual) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 28, 2015	Dec. 28, 2015	Dec. 29, 2014	Dec. 30, 2013
Hurricane [Member]
Proceeds from Specific Insurance Settlement			$ 89	$ 1,100
Business Interruption Recoveries			$ 480
Fire [Member]
Insured Event, Gain (Loss)	$ (400)
Business Interruption Recoveries				480
Insured Event, Gain (Loss)		$ (428)	$ 89	$ 1,161

Note 8 - Summary of Insurance a

Note 8 - Summary of Insurance and Other Recoveries (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2015	Dec. 29, 2014	Dec. 30, 2013
Proceeds from property insurance claims	$ 695	$ 89	$ 681
Business interruption recoveries			480
Gain on insurance related to property and equipment	$ 695	$ 89	$ 681

Note 9 - Income Taxes (Details

Note 9 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended					12 Months Ended
	Dec. 28, 2015	Sep. 28, 2015	Jun. 29, 2015	Mar. 30, 2015	Dec. 29, 2014	Dec. 28, 2015	Dec. 29, 2014	Dec. 30, 2013
Domestic Tax Authority [Member] | FICA and Medicare Taxes [Member]
Tax Credit Carryforward, Amount	$ 24,600					$ 24,600
Domestic Tax Authority [Member] | AMT [Member]
Tax Credit Carryforward, Amount	400					400
Domestic Tax Authority [Member] | Texas Margin Tax Credit [Member]
Tax Credit Carryforward, Amount	100					100
Domestic Tax Authority [Member] | Capital Loss Carryforward [Member]
Tax Credit Carryforward, Amount	4,100					4,100
Domestic Tax Authority [Member]
Tax Credit Carryforward, Amount	25,100					25,100
Operating Loss Carryforwards	46,600					46,600
State and Local Jurisdiction [Member]
Operating Loss Carryforwards	62,900					62,900
Continuing Operations [Member]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount						12,800	$ 25,600
Discontinued Operations [Member]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount						6,800	10,300
Deferred Tax Liabilities, Net					$ 3,400		3,400
Discontinued Operation, Tax Effect of Discontinued Operation						(3,000)	3,100	$ (11,500)
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	7,500	$ 2,600	$ 600	$ 2,100	25,600	12,800
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	470					470
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense						(43)	32	$ (58)
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	$ 143				$ 186	$ 143	$ 186

Note 9 - Components of Income T

Note 9 - Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2015	Dec. 29, 2014	Dec. 30, 2013
Current income tax
Federal	$ 106	$ (1,457)	$ 5,774
State	(100)	2,618	1,304
Foreign	10	29	24
Total current	16	1,190	7,102
Deferred income tax
Federal	(481)	14,372	(7,282)
State	157	651	(688)
Total deferred	(324)	15,023	(7,970)
Total income tax expense (benefit)	$ (308)	$ 16,213	$ (868)

Note 9 - Reconciliation Between

Note 9 - Reconciliation Between the Amount of Income Tax Expense (Benefit) Determined by Applying the Applicable U.S. Statutory Rate to Income (Loss) Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2015	Dec. 29, 2014	Dec. 30, 2013
Tax expense (benefit) at the federal statutory income tax rate	$ (8,805)	$ (6,009)	$ 2,438
Permanent differences	191	45	17
State income taxes, net of federal impact	(1,410)	51	407
Tax credit carryforwards	(3,377)	(3,662)	$ (3,454)
Change in valuation allowance	12,807	25,632
Other	286	156	$ (276)
Total income tax expense (benefit)	$ (308)	$ 16,213	$ (868)
Effective income tax rate	1.20%	(94.40%)	(12.50%)

Note 9 - Components of the Enti

Note 9 - Components of the Entity's Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 28, 2015	Dec. 29, 2014
Credit carryforwards	$ 25,080	$ 20,025
Net operating loss carryforwards	20,610	1,058
Deferred rent	7,955	7,254
Accrued insurance	2,103	1,500
Stock-based compensation	1,752	1,620
Intangibles	1,030	1,177
Closure reserve	494	108
Accrued expenses	347	73
Other	866	514
Valuation allowance	(55,598)	(25,632)
Deferred tax assets	4,639	7,697
Property and equipment	(3,475)	$ (7,171)
Intangibles	(393)
Prepaid expenses	(319)
Net deferred tax asset	$ 452	$ 526

Note 9 - Changes in the Amount

Note 9 - Changes in the Amount of the Entity's Uncertain Tax Positions (Exclusive of the Effect of Interest and Penalties) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2015	Dec. 29, 2014	Dec. 30, 2013
Balance at beginning of year	$ 609	$ 582	$ 886
Additions for tax positions of the current year	119	122	163
Reductions for tax positions of prior years	(258)	(95)	(467)
Balance at end of year	$ 470	$ 609	$ 582

Note 10 - Commitments and Con61

Note 10 - Commitments and Contingencies (Details Textual) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Jan. 30, 2015	Dec. 28, 2015	Dec. 29, 2014	Dec. 30, 2013
Covered by Insurance [Member]
Litigation Settlement, Amount	$ 1.6
Operating Leases, Rent Expense, Net		$ 35.5	$ 34.7	$ 32.2
Operating Leases, Rent Expense, Contingent Rentals		$ 1.6	$ 1.9	$ 1.9
Litigation Settlement, Amount	$ 1.8

Note 10 - Future Minimum Rental

Note 10 - Future Minimum Rental Commitments for Noncancelable Operating Leases (Details) $ in Thousands	Dec. 28, 2015USD ($)
2,016	$ 29,741
2,017	30,154
2,018	28,679
2,019	27,839
2,020	25,689
Thereafter	121,132
Total	$ 263,234

Note 11 - Stock-based Compens63

Note 11 - Stock-based Compensation (Details Textual) $ / shares in Units, $ in Thousands	Jul. 23, 2013shares	Dec. 28, 2015USD ($)$ / sharesshares	Dec. 29, 2014USD ($)$ / sharesshares	Dec. 30, 2013USD ($)$ / sharesshares	May. 10, 2012shares
Stock Appreciation Rights (SARs) [Member] | Maximum [Member]
Share-based Compensation Arrangements by Share-based Payment Award Expiration Term		10 years
Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Exercised		0	0
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		4 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage		25.00%
Share-based Compensation Arrangement by Share-based Payment Award, Non Option Equity Instruments Grants in Period Weighted Average Grant Date, Fair Value | $ / shares		$ 1.94	$ 6.34	$ 8.15
Share-based Compensation Arrangement by Share-based Payment Award Non Option Equity Instruments Exercises in Period Total Intrinsic Value | $				$ 3
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period				97
Common Units [Member] | LLC Agreement [Member] | Certain Executives [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		5 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Conversion Ratio		1
Common Units [Member] | LLC Agreement [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			5 years
Common Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		0	0	0
Share-based Compensation Arrangement by Share-based Payment Award Equity Instruments Other than Options Vested in Period Aggregate Intrinsic Value | $		$ 21	$ 1,500	$ 2
Restricted Stock [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			5 years
Restricted Stock [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			1 year
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		312,022
Share-based Compensation Arrangement by Share-based Payment Award, Award Conversion Ratio			1
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value | $		$ 1,100	$ 629	$ 210
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value | $ / shares		$ 4.05	$ 12.54	$ 12.55
Omnibus Incentive Plan 2012 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	3,180,074				1,980,074
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized	1,200,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		1,393,265
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized | $		$ 2,400
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition		2 years 328 days

Note 11 - Summary of Stock-base

Note 11 - Summary of Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2015	Dec. 29, 2014	Dec. 30, 2013
Stock-based compensation expense	$ 2,065	$ 2,877	$ 1,819
Related tax benefit	(805)	(1,007)	(637)
Net	$ 1,260	$ 1,870	$ 1,182

Note 11 - Summary of SARs Activ

Note 11 - Summary of SARs Activity (Details) - Stock Appreciation Rights (SARs) [Member] $ in Thousands	12 Months Ended
	Dec. 28, 2015USD ($)$ / sharesshares
Outstanding (in shares)	1,570,048
Outstanding (in shares)	15.5
Granted (in shares)	845,043
Granted (in dollars per share) | $ / shares	$ 4.33
Forfeited (in shares)	(1,192,518)
Forfeited (in dollars per share) | $ / shares	$ 12.66
Outstanding (in shares)	1,222,573
Outstanding (in shares)	10.55
Outstanding	8 years 146 days
Outstanding, Aggregate Intrinsic Value | $	$ 65
Exercisable at December 28, 2015 (in shares)	466,217
Exercisable at December 28, 2015 (in dollars per share) | $ / shares	$ 15.64
Exercisable, Remaining Contractual Term	7 years 73 days

Note 11 - Summary of Share-base

Note 11 - Summary of Share-based Award Activity, Restricted Stock (Details) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 28, 2015	Dec. 29, 2014
Unvested at December 29, 2014 (in shares)	509,842
Unvested at December 29, 2014 (in dollars per share)	$ 12.41
Granted, Number of shares (in shares)	312,022
Granted, Weighted average grant date fair value (in dollars per share)	$ 4.05	$ 12.54
Vested, Number of shares (in shares)	(134,377)
Vested, Weighted average grant date fair value (in dollars per share)	$ 7.84
Forfeited, Number of shares (in shares)	(282,539)
Forfeited, Weighted average grant date fair value (in dollars per share)	$ 11.75
Unvested at December 28, 2015 (in shares)	404,948	509,842
Unvested at December 28, 2015 (in dollars per share)	$ 6.42	$ 12.41

Note 11 - Summary of Share-ba67

Note 11 - Summary of Share-based Award Activity, Common Units (Details) - Common Units [Member]	12 Months Ended
	Dec. 28, 2015$ / sharesshares
Unvested at December 29, 2014 (in shares) | shares	15,885
Unvested at December 29, 2014 (in dollars per share) | $ / shares	$ 1.59
Vested, Number of Shares (in shares) | shares	(2,647)
Vested, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 1.59
Forfeited, Number of Shares (in shares) | shares	(13,238)
Forfeited, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 1.59
Unvested at December 28, 2015 (in shares) | shares
Unvested at December 28, 2015 (in dollars per share) | $ / shares

Note 12 - Related Parties (Deta

Note 12 - Related Parties (Details Textual) $ in Thousands	12 Months Ended
	Dec. 28, 2015USD ($)
Before Related Party Marriage [Member] | Discontinued Operations [Member]
Marketing Expense	$ 162
Before Related Party Marriage [Member]
Marketing Expense	2,200
Norton Creative LLC [Member]
Marketing Expense	$ 341

Note 13 - Summary of Cash and N

Note 13 - Summary of Cash and Non-cash Activities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2015	Dec. 29, 2014	Dec. 30, 2013
Cash paid for interest, net of capitalized interest	$ 13,031	$ 7,360	$ 4,333
Cash paid (refunded) for income taxes	(445)	1,581	1,522
Supplemental noncash investing and financing activities
Increase (decrease) in unpaid liabilities for property and equipment	$ 3,911	$ (358)	$ (204)

Note 14 - Reportable Segments (

Note 14 - Reportable Segments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2015	Dec. 29, 2014	Dec. 30, 2013
Joes Crab Shack [Member]
Revenues	$ 414,335	$ 432,969	$ 447,771
Income (loss) from operations	9,539	21,458	45,635
Depreciation and amortization	20,304	18,654	16,970
Capital expenditures	7,804	19,390	37,341
Brick House Tavern and Tap [Member]
Revenues	77,709	70,539	51,380
Income (loss) from operations	5,541	3,828	1,197
Depreciation and amortization	4,483	4,190	3,403
Capital expenditures	7,916	5,502	11,069
Corporate Segment [Member]
Income (loss) from operations	(23,446)	(30,023)	(35,781)
Depreciation and amortization	1,044	1,057	1,042
Capital expenditures	913	967	1,408
Revenues	492,044	503,508	499,151
Income (loss) from operations	(8,366)	(4,737)	11,051
Depreciation and amortization	25,831	23,901	21,415
Capital expenditures	$ 16,633	$ 25,859	$ 49,818

Note 14 - Reportable Segments,

Note 14 - Reportable Segments, Assets (Details) - USD ($)	Dec. 28, 2015	Dec. 29, 2014
Joes Crab Shack [Member]
Property and equipment, net	$ 122,450,000	$ 149,105,000
Intangible assets, net	3,559,000	3,981,000
Brick House Tavern and Tap [Member]
Property and equipment, net	51,351,000	40,715,000
Intangible assets, net	1,913,000	1,946,000
Corporate Segment [Member]
Property and equipment, net	2,506,000	3,122,000
Intangible assets, net	10,000	13,000
Property and equipment, net	176,307,000	192,942,000
Intangible assets, net	$ 5,482,000	$ 5,940,000

Note 15 - Quarterly Financial72

Note 15 - Quarterly Financial Information (Unaudited) (Details Textual) - USD ($) $ in Thousands	3 Months Ended							12 Months Ended
	Dec. 28, 2015	Sep. 28, 2015	Jun. 29, 2015	Mar. 30, 2015	Dec. 29, 2014	Sep. 29, 2014	Jun. 30, 2014	Dec. 28, 2015	Dec. 29, 2014	Dec. 30, 2013
Other Costs Relating to Conversions Remodels and Closures	$ 300	$ 1,600		$ 100		$ 100		$ 2,000
Write off of Deferred Debt Issuance Cost	1,000					2,200
Asset Impairment Charges	5,500	3,900				1,800		9,409	$ 1,770
Other Financial Services Costs		400				$ 400	$ 100		$ 500
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 7,500	$ 2,600	$ 600	$ 2,100	$ 25,600			$ 12,800

Note 15 - Summary of Quarterly

Note 15 - Summary of Quarterly Data (Details) - USD ($) $ in Thousands	3 Months Ended																12 Months Ended
	Dec. 28, 2015		Sep. 28, 2015		Jun. 29, 2015		Mar. 30, 2015		Dec. 29, 2014		Sep. 29, 2014		Jun. 30, 2014		Mar. 31, 2014		Dec. 28, 2015	Dec. 29, 2014	Dec. 30, 2013
Revenues	$ 93,298		$ 133,357		$ 143,170		$ 122,219		$ 97,858		$ 139,272		$ 143,283		$ 123,095		$ 492,044	$ 503,508	$ 499,151
Income (loss) from continuing operations(1)	$ (19,096)	[1]	$ (4,288)	[1]	$ 1,731	[1]	$ (3,196)	[1]	$ (33,487)	[2]	$ (2,374)	[2]	$ 2,334	[2]	$ 145	[2]	$ (24,849)	$ (33,382)	$ 7,835
Basic and diluted (in dollars per share)	$ (0.74)		$ (0.17)		$ 0.07		$ (0.12)		$ (1.30)		$ (0.09)		$ 0.09		$ 0.01		$ (1.80)	$ (2.09)	$ (0.26)
[1]	Full year 2015 loss from continuing operations includes $2.0 million of costs related to conversions, remodels and closures ($0.1 million in the first quarter, $1.6 million in the third quarter and a $0.3 million in the fourth quarter); $1.0 million in debt issuance cost and debt discount write-offs (in the fourth quarter); $9.4 million in asset impairment ($3.9 million in the third quarter and $5.5 million in the fourth quarter); $0.4 million in loss on insurance settlements (in the third quarter); and $12.8 million in deferred tax asset valuation allowance ($2.1 million in the first quarter, $0.6 million in the second quarter, $2.6 million in the third quarter and $7.5 million in the fourth quarter).
[2]	Full year 2014 loss from continuing operations includes $0.1 million of costs related to conversions, remodels and closures (in the third quarter); $2.2 million in debt issuance cost write-offs (in the third quarter); $1.8 million in asset impairment in the third quarter; $0.5 million in transaction costs related to debt refinancing and other strategic initiatives ($0.1 million in the second quarter and $0.4 million in the third quarter); and $25.6 million in deferred tax asset valuation allowance (in the fourth quarter).