Fiesta Restaurant (FRGI) 10-Q 30 Jul 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 28, 2015	Jul. 24, 2015
Entity Information [Line Items]
Entity Registrant Name	FIESTA RESTAURANT GROUP, INC.
Entity Central Index Key	1,534,992
Current Fiscal Year End Date	--01-03
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Jun. 28, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding		26,831,201

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jun. 28, 2015	Dec. 28, 2014
Current assets:
Cash	$ 5,519	$ 5,087
Trade receivables	9,229	6,340
Inventories	2,529	2,719
Prepaid rent	2,964	2,894
Income tax receivable	1,759	4,974
Prepaid expenses and other current assets	4,372	3,166
Deferred income taxes	2,925	2,925
Total current assets	29,297	28,105
Property and equipment, net	218,589	191,371
Goodwill	123,484	123,484
Deferred income taxes	11,055	11,055
Deferred financing costs, net	1,079	1,233
Other assets	2,696	2,708
Total assets	386,200	357,956
Current liabilities:
Current portion of long-term debt	36	61
Accounts payable	12,337	10,151
Accrued payroll, related taxes and benefits	13,336	15,857
Accrued real estate taxes	4,090	5,044
Other liabilities	8,897	8,310
Total current liabilities	38,696	39,423
Long-term debt, net of current portion	72,264	67,264
Lease financing obligations	1,662	1,660
Deferred income--sale-leaseback of real estate	31,899	34,079
Other liabilities	17,290	15,943
Total liabilities	$ 161,811	$ 158,369
Commitments and contingencies
Stockholders' equity:
Common stock, par value $.01; authorized 100,000,000 shares, issued 26,831,604 and 26,782,945 shares, respectively, and outstanding 26,531,479 and 26,358,448 shares, respectively.	$ 265	$ 264
Additional paid-in capital	156,918	153,867
Retained earnings	67,206	45,456
Total stockholders' equity	224,389	199,587
Total liabilities and stockholders' equity	$ 386,200	$ 357,956

Consolidated Balance Sheets (U3

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 28, 2015	Dec. 28, 2014
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	26,831,604	26,782,945
Common stock, shares outstanding	26,531,479	26,358,448

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014
Revenues:
Restaurant sales		$ 171,268	$ 153,515	$ 334,326	$ 298,340
Franchise royalty revenues and fees		632	670	1,449	1,281
Total revenues		171,900	154,185	335,775	299,621
Costs and expenses:
Cost of sales		54,223	48,960	105,346	94,489
Restaurant wages and related expenses (including stock-based compensation expense of $40, $21, $107, and $30, respectively)	[1]	42,383	39,116	82,973	75,622
Restaurant rent expense		8,048	7,374	16,055	14,578
Other restaurant operating expenses		21,362	19,466	41,221	37,351
Advertising expense		5,144	4,676	10,698	10,095
General and administrative (including stock-based compensation expense of $1,055, $1,058, $1,929, and $1,770, respectively)	[2]	13,624	12,132	27,388	24,283
Depreciation and amortization		7,401	5,578	14,248	10,923
Pre-opening costs		1,211	1,188	2,162	1,871
Impairment and other lease charges		0	32	94	17
Other (income) expense		(142)	0	(514)	(6)
Total operating expenses		153,254	138,522	299,671	269,223
Income from operations		18,646	15,663	36,104	30,398
Interest expense		414	568	852	1,171
Income before income taxes		18,232	15,095	35,252	29,227
Provision for income taxes		6,983	5,781	13,502	11,194
Net income		$ 11,249	$ 9,314	$ 21,750	$ 18,033
Basic net income per share		$ 0.42	$ 0.35	$ 0.81	$ 0.67
Diluted net income per share		$ 0.42	$ 0.35	$ 0.81	$ 0.67
Basic weighted average common shares outstanding		26,490,673	26,271,116	26,462,919	26,236,432
Diluted weighted average common shares outstanding		26,497,658	26,271,116	26,470,130	26,236,713
[1]	Includes stock-based compensation expense of $40 and $107 for the three and six months ended June 28, 2015, respectively, and $21 and $30 for the three and six months ended June 29, 2014, respectively.
[2]	Includes stock-based compensation expense of $1,055 and $1,929 for the three and six months ended June 28, 2015, respectively, and $1,058 and $1,770 for the three and six months ended June 29, 2014, respectively.

Consolidated Statements of Ope5

Consolidated Statements of Operations (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014
Stock-based compensation			$ 2,036	$ 1,800
Restaurant Wages And Related Expenses [Member]
Stock-based compensation	$ 40	$ 21	107	30
General and Administrative Expense [Member]
Stock-based compensation	$ 1,055	$ 1,058	$ 1,929	$ 1,770

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity Statement - USD ($) $ in Thousands	Total	Number of Common Stock Shares [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]
Beginning balance at Dec. 29, 2013	$ 158,306		$ 261	$ 148,765	$ 9,280
Beginning shares at Dec. 29, 2013		26,082,800
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	1,800			1,800
Vesting of restricted shares		235,669
Vesting of restricted shares			2
Vesting of restricted shares and related tax benefit	1,315			1,313
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs	(30)			(30)
Net income	18,033				18,033
Ending balance at Jun. 29, 2014	179,424		263	151,848	27,313
Ending shares at Jun. 29, 2014		26,318,469
Beginning balance at Dec. 28, 2014	$ 199,587		264	153,867	45,456
Beginning shares at Dec. 28, 2014	26,358,448	26,358,448
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	$ 2,036			2,036
Vesting of restricted shares		173,031
Vesting of restricted shares			1
Vesting of restricted shares and related tax benefit	1,016			1,015
Net income	21,750				21,750
Ending balance at Jun. 28, 2015	$ 224,389		$ 265	$ 156,918	$ 67,206
Ending shares at Jun. 28, 2015	26,531,479	26,531,479

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014
Cash flows from operating activities:
Net income	$ 21,750	$ 18,033
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Loss (gain) on disposals of property and equipment	(271)	98
Stock-based compensation	2,036	1,800
Impairment and other lease charges	94	17
Depreciation and amortization	14,248	10,923
Amortization of deferred financing costs	154	154
Amortization of deferred gains from sale-leaseback transactions	(1,812)	(1,838)
Deferred income taxes	0	(160)
Changes in other operating assets and liabilities	(1,997)	(3,082)
Net cash provided by (used in) operating activities	34,202	25,945
Capital expenditures:
New restaurant development	(33,462)	(26,604)
Restaurant remodeling	(1,526)	(4,350)
Other restaurant capital expenditures	(2,679)	(2,639)
Corporate and restaurant information systems	(2,233)	(2,431)
Total capital expenditures	39,900	36,024
Proceeds from sale-leaseback transactions	0	5,692
Proceeds from sales of other properties	139	1,027
Net cash used in investing activities	(39,761)	(29,305)
Cash flows from financing activities:
Excess tax benefit from vesting of restricted shares	1,016	1,315
Share issuance costs		(30)
Borrowings on revolving credit facility	16,000	16,000
Repayments on revolving credit facility	(11,000)	(21,000)
Principal payments on capital leases	(25)	(30)
Other financing costs	0	(6)
Net cash provided by (used in) fnancing activities	5,991	(3,751)
Net increase (decrease) in cash	432	(7,111)
Cash, beginning of period	5,087	10,978
Cash, end of period	5,519	3,867
Supplemental disclosures:
Interest paid on long-term debt	819	976
Interest paid on lease financing obligations	70	69
Accruals for capital expenditures	4,813	615
Income tax payments, net	$ 9,270	$ 6,411

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 28, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation Business Description. Fiesta Restaurant Group, Inc. ("Fiesta Restaurant Group" or "Fiesta") owns, operates and franchises two fast-casual restaurant brands through its wholly-owned subsidiaries Pollo Operations, Inc., and its subsidiaries, and Pollo Franchise, Inc., (collectively “Pollo Tropical”) and Taco Cabana, Inc. and its subsidiaries (collectively “Taco Cabana”). Unless the context otherwise requires, Fiesta and its subsidiaries, Pollo Tropical and Taco Cabana, are collectively referred to as the “Company”. At June 28, 2015 , Fiesta owned and operated 136 Pollo Tropical® restaurants, of which 111 were located in Florida, sixteen were located in Texas, seven were located in Georgia and two were located in Tennessee and franchised a total of 35 Pollo Tropical restaurants, including 17 in Puerto Rico, five in Panama, two in Guatemala, two in Trinidad & Tobago, one in Venezuela, one in the Bahamas, one in Ecuador, one in Honduras and five on college campuses in Florida. At June 28, 2015 , Fiesta owned and operated 163 Taco Cabana® restaurants, of which 160 were located in Texas, one was located in Oklahoma and, under the Cabana Grill® logo, which is an elevated, non-24 hour format for Taco Cabana, one was located in Georgia and one was located in Florida, and franchised a total of six Taco Cabana restaurants, including four in New Mexico, and two non-traditional locations (college campuses) in Texas. Basis of Consolidation. The unaudited condensed consolidated financial statements presented herein reflect the consolidated financial position, results of operations and cash flows of Fiesta and its wholly-owned subsidiaries. Fiscal Year . The Company uses a 52 - 53 week fiscal year ending on the Sunday closest to December 31. The fiscal year ended December 28, 2014 contained 52 weeks. The three and six months ended June 28, 2015 and June 29, 2014 each contained thirteen and twenty-six weeks, respectively. The fiscal year ending January 3, 2016 will contain 53 weeks. Basis of Presentation. The accompanying unaudited condensed consolidated financial statements for the three and six months ended June 28, 2015 and June 29, 2014 have been prepared without an audit pursuant to the rules and regulations of the Securities and Exchange Commission and do not include certain information and footnotes required by GAAP for complete financial statements. In the opinion of management, all normal and recurring adjustments considered necessary for a fair presentation of such financial statements have been included. The results of operations for the three and six months ended June 28, 2015 and June 29, 2014 are not necessarily indicative of the results to be expected for the full year. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto for the year ended December 28, 2014 included in the Company's Annual Report on Form 10-K for the fiscal year ended December 28, 2014 . The December 28, 2014 balance sheet data is derived from those audited financial statements. Fair Value of Financial Instruments. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants on the measurement date. In determining fair value, the accounting standards establish a three level hierarchy for inputs used in measuring fair value as follows: Level 1 inputs are quoted prices in active markets for identical assets or liabilities; Level 2 inputs are observable for the asset or liability, either directly or indirectly, including quoted prices in active markets for similar assets or liabilities; and Level 3 inputs are unobservable and reflect our own assumptions. The following methods were used to estimate the fair value of each class of financial instruments for which it is practicable to estimate the fair value: • Current Assets and Liabilities. The carrying values reported on the balance sheet of cash, accounts receivable and accounts payable approximate fair value because of the short maturity of those financial instruments. • Revolving Credit Borrowings. The fair value of outstanding revolving credit borrowings under our senior credit facility, which is considered Level 2, is based on current LIBOR rates and at June 28, 2015 , was approximately $71.0 million . Long-Lived Assets . The Company reviews its long-lived assets, principally property and equipment, for impairment at the restaurant level. In addition to considering management’s plans, known regulatory or governmental actions and damage due to acts of God (hurricanes, tornadoes, etc.), the Company considers a triggering event to have occurred related to a specific restaurant if the restaurant’s cash flows for the last twelve months are less than a minimum threshold or if consistent levels of cash flows for the remaining lease period are less than the carrying value of the restaurant’s assets. If an indicator of impairment exists for any of its assets, an estimate of undiscounted future cash flows over the life of the primary asset for each restaurant is compared to that long-lived asset’s carrying value. If the carrying value is greater than the undiscounted cash flow, the Company then determines the fair value of the asset and if an asset is determined to be impaired, the loss is measured by the excess of the carrying amount of the asset over its fair value. For closed restaurant locations, the Company reviews the future minimum lease payments and related ancillary costs from the date of the restaurant closure to the end of the remaining lease term and records a lease charge for the lease liabilities to be incurred, net of any estimated sublease recoveries. Use of Estimates . The preparation of the condensed consolidated financial statements in conformity with GAAP 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 dates of the financial statements. Estimates also affect the reported amounts of expenses during the reporting periods. Significant items subject to such estimates and assumptions include: accrued occupancy costs, insurance liabilities, evaluation for impairment of goodwill and long-lived assets and lease accounting matters. Actual results could differ from those estimates.

Other Liabilities

Other Liabilities	6 Months Ended
	Jun. 28, 2015
Other Liabilities, Long-Term [Abstract]
Other Liabilities Disclosure [Text Block]	Other Liabilities Other liabilities, current, consisted of the following: June 28, 2015 December 28, 2014 Accrued workers' compensation and general liability claims $ 4,503 $ 3,996 Sales and property taxes 2,000 1,933 Accrued occupancy costs 531 508 Other 1,863 1,873 $ 8,897 $ 8,310 Other liabilities, long-term, consisted of the following: June 28, 2015 December 28, 2014 Accrued occupancy costs $ 13,391 $ 12,254 Deferred compensation 1,465 1,102 Accrued workers' compensation and general liability claims 1,075 977 Other 1,359 1,610 $ 17,290 $ 15,943 Accrued occupancy costs include obligations pertaining to closed restaurant locations and accruals to expense operating lease rental payments on a straight-line basis over the lease term. The following table presents the activity in the closed-store reserve, of which $ 0.9 million and $1.0 million are included in long-term accrued occupancy costs at June 28, 2015 and December 28, 2014 , respectively, with the remainder in other current liabilities: Six Months Ended June 28, 2015 Year Ended December 28, 2014 Balance, beginning of period $ 1,251 $ 1,439 Additional lease charges, net of recoveries — 5 Payments, net (110 ) (321 ) Other adjustments 85 128 Balance, end of period $ 1,226 $ 1,251

Stock-based Compensation

Stock-based Compensation	6 Months Ended
	Jun. 28, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	Stock-Based Compensation During the six months ended June 28, 2015 and June 29, 2014 , the Company granted 22,597 and 71,891 non-vested restricted shares, respectively, under the Fiesta Plan to certain employees. These shares vest and become non-forfeitable over a four year vesting period. The weighted average fair value at grant date for these non-vested shares issued to employees during the six months ended June 28, 2015 and June 29, 2014 was $62.05 and $45.04 , respectively. During the six months ended June 28, 2015 and June 29, 2014 , the Company granted 10,007 and 24,252 restricted stock units, respectively, under the Fiesta Plan to certain employees. Certain of the restricted stock units vest and become non-forfeitable over a four year vesting period and certain of the restricted stock units vest and become non-forfeitable at the end of a four year vesting period. The weighted average fair value at grant date for these restricted stock units issued to employees during the six months ended June 28, 2015 and June 29, 2014 was $62.05 and $45.04 , respectively. During the three months ended June 28, 2015 and June 29, 2014, the Company granted 8,698 and 8,399 non-vested restricted shares, respectively, to non-employee directors. The weighted average fair value at the grant date for restricted non-vested shares issued to directors during the three months ended June 28, 2015 and June 29, 2014 was $54.06 and $37.23 , respectively. These shares vest and become non-forfeitable over a one year vesting period. Also during the six months ended June 28, 2015 , the Company granted in the aggregate 17,501 non-vested restricted shares and 17,501 restricted stock units under the Fiesta Plan to certain employees subject to performance conditions. The non-vested restricted shares vest and become non-forfeitable over a four year vesting period subject to the attainment of performance conditions. The restricted stock units vest and become non-forfeitable at the end of a three year vesting period. The number of shares into which the restricted stock units convert is determined based on the attainment of certain performance conditions, and ranges from no shares if the minimum performance condition is not met to 35,002 shares if the maximum performance condition is met. The weighted average fair value at the grant date for restricted non-vested shares and restricted stock units subject to performance conditions issued during the six months ended June 28, 2015 was $ 65.01 . Stock-based compensation expense for the six months ended June 28, 2015 and June 29, 2014 was $ 2.0 million and $1.8 million , respectively. As of June 28, 2015 , the total unrecognized stock-based compensation expense relating to non-vested restricted shares and restricted stock units was approximately $ 9.0 million . At June 28, 2015 , the remaining weighted average vesting period for non-vested restricted shares and restricted stock units was 2.0 years. A summary of all non-vested restricted shares and restricted stock units activity for the six months ended June 28, 2015 was as follows: Non-Vested Shares Restricted Stock Units Weighted Weighted Average Average Grant Date Grant Date Shares Price Units Price Outstanding at December 28, 2014 424,497 $ 20.50 20,783 $ 45.04 Granted 48,796 61.69 27,508 63.93 Vested (172,923 ) 17.56 (108 ) 45.04 Forfeited (245 ) 32.12 (2,419 ) 49.37 Outstanding at June 28, 2015 300,125 $ 28.88 45,764 $ 56.17 The fair value of the non-vested restricted shares and restricted stock units is based on the closing price on the date of grant.

Business Segment Information

Business Segment Information	6 Months Ended
	Jun. 28, 2015
Segment Reporting [Abstract]
Business Segment Information	Business Segment Information The Company is engaged in the fast-casual restaurant industry, with two restaurant concepts (each of which is an operating segment): Pollo Tropical and Taco Cabana. Pollo Tropical is a fast-casual restaurant brand offering a wide variety of freshly prepared Caribbean inspired food, while our Taco Cabana restaurants offer a broad selection of hand-made, freshly prepared and authentic Mexican food. The accounting policies of each segment are the same as those described in the summary of significant accounting policies discussed in Note 1. The Company reports more than one measure of segment profit or loss to the chief operating decision maker for the purposes of allocating resources to the segments and assessing their performance. The primary measures of segment profit or loss used to assess performance and allocate resources are income before taxes and Adjusted EBITDA, which is defined as earnings attributable to the applicable operating segment before interest, income taxes, depreciation and amortization, impairment and other lease charges, stock-based compensation expense and other income and expense. Although the chief operating decision maker uses Adjusted EBITDA as a measure of segment profitability, in accordance with Accounting Standards Codification 280, Segment Reporting, the following table includes segment income before taxes, which is the measure of segment profit or loss determined in accordance with the measurement principles that are most consistent with the principles used in measuring the corresponding amounts in the consolidated financial statements. The “Other” column includes corporate related items not allocated to reportable segments and consists primarily of corporate owned property and equipment, miscellaneous prepaid costs, capitalized costs associated with the issuance of indebtedness, corporate cash accounts, and a current income tax receivable. Three Months Ended Pollo Tropical Taco Cabana Other Consolidated June 28, 2015: Restaurant sales $ 89,569 $ 81,699 $ — $ 171,268 Franchise revenue 477 155 — 632 Cost of sales 30,094 24,129 — 54,223 Restaurant wages and related expenses (1) 19,251 23,132 — 42,383 Restaurant rent expense 3,820 4,228 — 8,048 Other restaurant operating expenses 10,893 10,469 — 21,362 Advertising expense 1,904 3,240 — 5,144 General and administrative expense (2) 7,651 5,973 — 13,624 Depreciation and amortization 4,340 3,061 — 7,401 Pre-opening costs 1,144 67 — 1,211 Impairment and other lease charges — — — — Interest expense 176 238 — 414 Income before taxes 10,908 7,324 — 18,232 Capital expenditures 17,102 2,607 934 20,643 June 29, 2014: Restaurant sales $ 75,253 $ 78,262 $ — $ 153,515 Franchise revenue 542 128 — 670 Cost of sales 24,983 23,977 — 48,960 Restaurant wages and related expenses (1) 16,423 22,693 — 39,116 Restaurant rent expense 3,071 4,303 — 7,374 Other restaurant operating expenses 9,422 10,044 — 19,466 Advertising expense 1,639 3,037 — 4,676 General and administrative expense (2) 6,420 5,712 — 12,132 Depreciation and amortization 2,750 2,828 — 5,578 Pre-opening costs 968 220 — 1,188 Impairment and other lease charges (31 ) 63 — 32 Interest expense 262 306 — 568 Income before taxes 9,888 5,207 — 15,095 Capital expenditures 14,302 5,122 371 19,795 Six Months Ended Pollo Tropical Taco Cabana Other Consolidated June 28, 2015: Restaurant sales $ 176,458 $ 157,868 $ — $ 334,326 Franchise revenue 1,158 291 — 1,449 Cost of sales 58,633 46,713 — 105,346 Restaurant wages and related expenses (1) 38,005 44,968 — 82,973 Restaurant rent expense 7,469 8,586 — 16,055 Other restaurant operating expenses 20,982 20,239 — 41,221 Advertising expense 4,262 6,436 — 10,698 General and administrative expense (2) 15,448 11,940 — 27,388 Depreciation and amortization 8,079 6,169 — 14,248 Pre-opening costs 2,014 148 — 2,162 Impairment and other lease charges — 94 — 94 Interest expense 361 491 — 852 Income before taxes 22,498 12,754 — 35,252 Capital expenditures 32,144 5,658 2,098 39,900 June 29, 2014: Restaurant sales $ 146,609 $ 151,731 $ — $ 298,340 Franchise revenue 1,030 251 — 1,281 Cost of sales 48,212 46,277 — 94,489 Restaurant wages and related expenses (1) 31,688 43,934 — 75,622 Restaurant rent expense 5,988 8,590 — 14,578 Other restaurant operating expenses 17,799 19,552 — 37,351 Advertising expense 3,601 6,494 — 10,095 General and administrative expense (2) 12,660 11,623 — 24,283 Depreciation and amortization 5,327 5,596 — 10,923 Pre-opening costs 1,501 370 — 1,871 Impairment and other lease charges (70 ) 87 — 17 Interest expense 549 622 — 1,171 Income before taxes 20,384 8,843 — 29,227 Capital expenditures 24,123 9,771 2,130 36,024 Identifiable Assets: June 28, 2015: $ 207,541 $ 170,935 $ 7,724 $ 386,200 December 28, 2014 177,923 167,729 12,304 357,956 (1) Includes stock-based compensation expense of $ 40 and $ 107 for the three and six months ended June 28, 2015 , respectively, and $ 21 and $ 30 for the three and six months ended June 29, 2014 , respectively. (2) Includes stock-based compensation expense of $1,055 and $1,929 for the three and six months ended June 28, 2015 , respectively, and $1,058 and $ 1,770 for the three and six months ended June 29, 2014 , respectively.
Segment Reporting, Policy [Policy Text Block]	The Company is engaged in the fast-casual restaurant industry, with two restaurant concepts (each of which is an operating segment): Pollo Tropical and Taco Cabana. Pollo Tropical is a fast-casual restaurant brand offering a wide variety of freshly prepared Caribbean inspired food, while our Taco Cabana restaurants offer a broad selection of hand-made, freshly prepared and authentic Mexican food. The accounting policies of each segment are the same as those described in the summary of significant accounting policies discussed in Note 1. The Company reports more than one measure of segment profit or loss to the chief operating decision maker for the purposes of allocating resources to the segments and assessing their performance. The primary measures of segment profit or loss used to assess performance and allocate resources are income before taxes and Adjusted EBITDA, which is defined as earnings attributable to the applicable operating segment before interest, income taxes, depreciation and amortization, impairment and other lease charges, stock-based compensation expense and other income and expense. Although the chief operating decision maker uses Adjusted EBITDA as a measure of segment profitability, in accordance with Accounting Standards Codification 280, Segment Reporting, the following table includes segment income before taxes, which is the measure of segment profit or loss determined in accordance with the measurement principles that are most consistent with the principles used in measuring the corresponding amounts in the consolidated financial statements.

Net Income per Share

Net Income per Share	6 Months Ended
	Jun. 28, 2015
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	Net Income per Share We compute basic net income per share by dividing net income applicable to common shares by the weighted average number of common shares outstanding during each period. Our non-vested restricted shares contain a non-forfeitable right to receive dividends on a one-to-one per share ratio to common shares and are thus considered participating securities. The impact of the participating securities is included in the computation of basic net income per share pursuant to the two-class method. The two-class method of computing earnings per share is an earnings allocation formula that determines earnings attributable to common shares and participating securities according to dividends declared (whether paid or unpaid) and participation rights in undistributed earnings. Net income per common share was computed by dividing undistributed earnings allocated to common shareholders by the weighted average number of common shares outstanding for the period. In applying the two-class method, undistributed earnings are allocated to both common shares and non-vested restricted shares based on the weighted average shares outstanding during the period. Diluted earnings per share reflects the potential dilution that could occur if our restricted stock units were converted into common shares. Restricted stock units with performance conditions are only included in the diluted earnings per share calculation to the extent that the performance conditions have been met at the measurement date. We compute diluted earnings per share by adjusting the basic weighted average number of common shares by the dilutive effect of the restricted stock units, determined using the treasury stock method. Weighted average outstanding restricted stock units totaling 9,391 and 23,596 shares were not included in the computation of diluted earnings per share for the three months ended June 28, 2015 and June 29, 2014, respectively, because to do so would have been antidilutive. The computation of basic and diluted net income per share is as follows: Three Months Ended Six Months Ended June 28, 2015 June 29, 2014 June 28, 2015 June 29, 2014 Basic and diluted net income per share: Net income $ 11,249 $ 9,314 $ 21,750 $ 18,033 Less: income allocated to participating securities (142 ) (178 ) (285 ) (354 ) Net income available to common stockholders $ 11,107 $ 9,136 $ 21,465 $ 17,679 Weighted average common shares, basic 26,490,673 26,271,116 26,462,919 26,236,432 Restricted stock units 6,985 — 7,211 281 Weighted average common shares, diluted 26,497,658 26,271,116 26,470,130 26,236,713 Basic net income per common share $ 0.42 $ 0.35 $ 0.81 $ 0.67 Diluted net income per common share $ 0.42 $ 0.35 $ 0.81 $ 0.67
Earnings Per Share, Policy [Policy Text Block]	We compute basic net income per share by dividing net income applicable to common shares by the weighted average number of common shares outstanding during each period. Our non-vested restricted shares contain a non-forfeitable right to receive dividends on a one-to-one per share ratio to common shares and are thus considered participating securities. The impact of the participating securities is included in the computation of basic net income per share pursuant to the two-class method. The two-class method of computing earnings per share is an earnings allocation formula that determines earnings attributable to common shares and participating securities according to dividends declared (whether paid or unpaid) and participation rights in undistributed earnings. Net income per common share was computed by dividing undistributed earnings allocated to common shareholders by the weighted average number of common shares outstanding for the period. In applying the two-class method, undistributed earnings are allocated to both common shares and non-vested restricted shares based on the weighted average shares outstanding during the period.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 28, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments Disclosure [Text Block]	Commitments and Contingencies Legal Matters . The Company is a party to legal proceedings incidental to the conduct of business. The Company records accruals for outstanding legal matters when it believes it is probable that a loss will be incurred and the amount can be reasonably estimated. The Company evaluates, on a quarterly basis, developments in legal matters that could affect the amount of any accrual and developments that would make a loss contingency both probable and reasonably estimable. If a loss contingency is not both probable and estimable, the Company does not establish an accrued liability. There were no material changes to the status of the class action suit filed by Daisy, Inc., an automotive repair shop in Cape Coral, Florida, against Fiesta Restaurant Group, Inc. during the six months ended June 28, 2015 . The amount of any loss related to this matter cannot be reasonably estimated at this time. The Company does not have insurance coverage for this claim. The Company is a party to various other litigation matters incidental to the conduct of business. The Company does not believe that the outcome of any of these matters will have a material effect on its consolidated financial statements.

Recent Accounting Pronouncement

Recent Accounting Pronouncements (Notes)	6 Months Ended
	Jun. 28, 2015
Recent Accounting Pronouncements [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In May 2014, the Financial Accounting Standards Board issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606), which amends the guidance in former ASC 605, Revenue Recognition, and provides for either a full retrospective adoption in which the standard is applied to all of the periods presented or a modified retrospective adoption in which the cumulative effect of initially applying the standard is recognized at the date of initial application. The new standard provides accounting guidance for all revenue arising from contracts with customers and affects all entities that enter into contracts to provide goods or services to their customers unless the contracts are in the scope of other US GAAP requirements. The guidance also provides a model for the measurement and recognition of gains and losses on the sale of certain nonfinancial assets, such as property and equipment, including real estate. The Company is currently evaluating the impact of the provisions of ASC 606; however, the Company expects the provisions to primarily impact certain franchise revenues and does not expect the standard to have a material effect on its financial statements. For the Company, the new standard is effective for interim and annual periods beginning after December 15, 2016. In April 2015, the Financial Accounting Standards Board issued ASU 2015-03, Interest-Imputation of Interest (Subtopic 835-30), Simplifying the Presentation of Debt Issuance Costs, which changes the presentation of debt issuance costs. ASU 2015-03 generally requires debt issuance costs related to a recognized liability to be reported as a direct reduction from the carrying amount of the debt. However, cost incurred in connection with revolving-debt arrangements may continue to be presented as an asset. The new standard does not change the recognition and measurement of debt issuance costs. Because the Company's debt issuance costs are related to its revolving credit facility, the Company may continue to classify its debt issuance costs as an asset. For the Company, the new standard is effective for interim and annual periods beginning after December 15, 2015.

Basis of Presentation Accountin

Basis of Presentation Accounting Policies (Policies)	6 Months Ended
	Jun. 28, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Consolidation, Policy [Policy Text Block]	Basis of Consolidation. The unaudited condensed consolidated financial statements presented herein reflect the consolidated financial position, results of operations and cash flows of Fiesta and its wholly-owned subsidiaries.
Fiscal Period, Policy [Policy Text Block]	Fiscal Year . The Company uses a 52 - 53 week fiscal year ending on the Sunday closest to December 31. The fiscal year ended December 28, 2014 contained 52 weeks. The three and six months ended June 28, 2015 and June 29, 2014 each contained thirteen and twenty-six weeks, respectively.
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation. The accompanying unaudited condensed consolidated financial statements for the three and six months ended June 28, 2015 and June 29, 2014 have been prepared without an audit pursuant to the rules and regulations of the Securities and Exchange Commission and do not include certain information and footnotes required by GAAP for complete financial statements. In the opinion of management, all normal and recurring adjustments considered necessary for a fair presentation of such financial statements have been included. The results of operations for the three and six months ended June 28, 2015 and June 29, 2014 are not necessarily indicative of the results to be expected for the full year. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto for the year ended December 28, 2014 included in the Company's Annual Report on Form 10-K for the fiscal year ended December 28, 2014 . The December 28, 2014 balance sheet data is derived from those audited financial statements.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants on the measurement date. In determining fair value, the accounting standards establish a three level hierarchy for inputs used in measuring fair value as follows: Level 1 inputs are quoted prices in active markets for identical assets or liabilities; Level 2 inputs are observable for the asset or liability, either directly or indirectly, including quoted prices in active markets for similar assets or liabilities; and Level 3 inputs are unobservable and reflect our own assumptions. The following methods were used to estimate the fair value of each class of financial instruments for which it is practicable to estimate the fair value: • Current Assets and Liabilities. The carrying values reported on the balance sheet of cash, accounts receivable and accounts payable approximate fair value because of the short maturity of those financial instruments. • Revolving Credit Borrowings. The fair value of outstanding revolving credit borrowings under our senior credit facility, which is considered Level 2, is based on current LIBOR rates and at June 28, 2015 , was approximately $71.0 million .
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Long-Lived Assets . The Company reviews its long-lived assets, principally property and equipment, for impairment at the restaurant level. In addition to considering management’s plans, known regulatory or governmental actions and damage due to acts of God (hurricanes, tornadoes, etc.), the Company considers a triggering event to have occurred related to a specific restaurant if the restaurant’s cash flows for the last twelve months are less than a minimum threshold or if consistent levels of cash flows for the remaining lease period are less than the carrying value of the restaurant’s assets. If an indicator of impairment exists for any of its assets, an estimate of undiscounted future cash flows over the life of the primary asset for each restaurant is compared to that long-lived asset’s carrying value. If the carrying value is greater than the undiscounted cash flow, the Company then determines the fair value of the asset and if an asset is determined to be impaired, the loss is measured by the excess of the carrying amount of the asset over its fair value. For closed restaurant locations, the Company reviews the future minimum lease payments and related ancillary costs from the date of the restaurant closure to the end of the remaining lease term and records a lease charge for the lease liabilities to be incurred, net of any estimated sublease recoveries.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates . The preparation of the condensed consolidated financial statements in conformity with GAAP 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 dates of the financial statements. Estimates also affect the reported amounts of expenses during the reporting periods. Significant items subject to such estimates and assumptions include: accrued occupancy costs, insurance liabilities, evaluation for impairment of goodwill and long-lived assets and lease accounting matters. Actual results could differ from those estimates.

Other Liabilities Other Liabili

Other Liabilities Other Liabilities (Tables)	6 Months Ended
	Jun. 28, 2015
Other Liabilities [Abstract]
Other Current Liabilities [Table Text Block]	Other liabilities, current, consisted of the following: June 28, 2015 December 28, 2014 Accrued workers' compensation and general liability claims $ 4,503 $ 3,996 Sales and property taxes 2,000 1,933 Accrued occupancy costs 531 508 Other 1,863 1,873 $ 8,897 $ 8,310
Other Noncurrent Liabilities [Table Text Block]	Other liabilities, long-term, consisted of the following: June 28, 2015 December 28, 2014 Accrued occupancy costs $ 13,391 $ 12,254 Deferred compensation 1,465 1,102 Accrued workers' compensation and general liability claims 1,075 977 Other 1,359 1,610 $ 17,290 $ 15,943
Restructuring and Related Activities [Abstract]
Schedule of Restructuring Reserve by Type of Cost [Table Text Block]	The following table presents the activity in the closed-store reserve, of which $ 0.9 million and $1.0 million are included in long-term accrued occupancy costs at June 28, 2015 and December 28, 2014 , respectively, with the remainder in other current liabilities: Six Months Ended June 28, 2015 Year Ended December 28, 2014 Balance, beginning of period $ 1,251 $ 1,439 Additional lease charges, net of recoveries — 5 Payments, net (110 ) (321 ) Other adjustments 85 128 Balance, end of period $ 1,226 $ 1,251

Stock-based Compensation Stock-

Stock-based Compensation Stock-based Compensation (Tables)	6 Months Ended
	Jun. 28, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Nonvested Share Activity [Table Text Block]	A summary of all non-vested restricted shares and restricted stock units activity for the six months ended June 28, 2015 was as follows: Non-Vested Shares Restricted Stock Units Weighted Weighted Average Average Grant Date Grant Date Shares Price Units Price Outstanding at December 28, 2014 424,497 $ 20.50 20,783 $ 45.04 Granted 48,796 61.69 27,508 63.93 Vested (172,923 ) 17.56 (108 ) 45.04 Forfeited (245 ) 32.12 (2,419 ) 49.37 Outstanding at June 28, 2015 300,125 $ 28.88 45,764 $ 56.17

Business Segment Information Bu

Business Segment Information Business Segment (Tables)	6 Months Ended
	Jun. 28, 2015
Segment Reporting Information [Line Items]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	The “Other” column includes corporate related items not allocated to reportable segments and consists primarily of corporate owned property and equipment, miscellaneous prepaid costs, capitalized costs associated with the issuance of indebtedness, corporate cash accounts, and a current income tax receivable. Three Months Ended Pollo Tropical Taco Cabana Other Consolidated June 28, 2015: Restaurant sales $ 89,569 $ 81,699 $ — $ 171,268 Franchise revenue 477 155 — 632 Cost of sales 30,094 24,129 — 54,223 Restaurant wages and related expenses (1) 19,251 23,132 — 42,383 Restaurant rent expense 3,820 4,228 — 8,048 Other restaurant operating expenses 10,893 10,469 — 21,362 Advertising expense 1,904 3,240 — 5,144 General and administrative expense (2) 7,651 5,973 — 13,624 Depreciation and amortization 4,340 3,061 — 7,401 Pre-opening costs 1,144 67 — 1,211 Impairment and other lease charges — — — — Interest expense 176 238 — 414 Income before taxes 10,908 7,324 — 18,232 Capital expenditures 17,102 2,607 934 20,643 June 29, 2014: Restaurant sales $ 75,253 $ 78,262 $ — $ 153,515 Franchise revenue 542 128 — 670 Cost of sales 24,983 23,977 — 48,960 Restaurant wages and related expenses (1) 16,423 22,693 — 39,116 Restaurant rent expense 3,071 4,303 — 7,374 Other restaurant operating expenses 9,422 10,044 — 19,466 Advertising expense 1,639 3,037 — 4,676 General and administrative expense (2) 6,420 5,712 — 12,132 Depreciation and amortization 2,750 2,828 — 5,578 Pre-opening costs 968 220 — 1,188 Impairment and other lease charges (31 ) 63 — 32 Interest expense 262 306 — 568 Income before taxes 9,888 5,207 — 15,095 Capital expenditures 14,302 5,122 371 19,795 Six Months Ended Pollo Tropical Taco Cabana Other Consolidated June 28, 2015: Restaurant sales $ 176,458 $ 157,868 $ — $ 334,326 Franchise revenue 1,158 291 — 1,449 Cost of sales 58,633 46,713 — 105,346 Restaurant wages and related expenses (1) 38,005 44,968 — 82,973 Restaurant rent expense 7,469 8,586 — 16,055 Other restaurant operating expenses 20,982 20,239 — 41,221 Advertising expense 4,262 6,436 — 10,698 General and administrative expense (2) 15,448 11,940 — 27,388 Depreciation and amortization 8,079 6,169 — 14,248 Pre-opening costs 2,014 148 — 2,162 Impairment and other lease charges — 94 — 94 Interest expense 361 491 — 852 Income before taxes 22,498 12,754 — 35,252 Capital expenditures 32,144 5,658 2,098 39,900 June 29, 2014: Restaurant sales $ 146,609 $ 151,731 $ — $ 298,340 Franchise revenue 1,030 251 — 1,281 Cost of sales 48,212 46,277 — 94,489 Restaurant wages and related expenses (1) 31,688 43,934 — 75,622 Restaurant rent expense 5,988 8,590 — 14,578 Other restaurant operating expenses 17,799 19,552 — 37,351 Advertising expense 3,601 6,494 — 10,095 General and administrative expense (2) 12,660 11,623 — 24,283 Depreciation and amortization 5,327 5,596 — 10,923 Pre-opening costs 1,501 370 — 1,871 Impairment and other lease charges (70 ) 87 — 17 Interest expense 549 622 — 1,171 Income before taxes 20,384 8,843 — 29,227 Capital expenditures 24,123 9,771 2,130 36,024 Identifiable Assets: June 28, 2015: $ 207,541 $ 170,935 $ 7,724 $ 386,200 December 28, 2014 177,923 167,729 12,304 357,956 (1) Includes stock-based compensation expense of $ 40 and $ 107 for the three and six months ended June 28, 2015 , respectively, and $ 21 and $ 30 for the three and six months ended June 29, 2014 , respectively. (2) Includes stock-based compensation expense of $1,055 and $1,929 for the three and six months ended June 28, 2015 , respectively, and $1,058 and $ 1,770 for the three and six months ended June 29, 2014 , respectively.

Net Income per Share (Tables)

Net Income per Share (Tables)	6 Months Ended
	Jun. 28, 2015
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Schedule of Earnings Per Share, Basic, by Common Class, Including Two Class Method [Table Text Block]	The computation of basic and diluted net income per share is as follows: Three Months Ended Six Months Ended June 28, 2015 June 29, 2014 June 28, 2015 June 29, 2014 Basic and diluted net income per share: Net income $ 11,249 $ 9,314 $ 21,750 $ 18,033 Less: income allocated to participating securities (142 ) (178 ) (285 ) (354 ) Net income available to common stockholders $ 11,107 $ 9,136 $ 21,465 $ 17,679 Weighted average common shares, basic 26,490,673 26,271,116 26,462,919 26,236,432 Restricted stock units 6,985 — 7,211 281 Weighted average common shares, diluted 26,497,658 26,271,116 26,470,130 26,236,713 Basic net income per common share $ 0.42 $ 0.35 $ 0.81 $ 0.67 Diluted net income per common share $ 0.42 $ 0.35 $ 0.81 $ 0.67

Basis of Presentation Basis of

Basis of Presentation Basis of Presentation Narrative (Details)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014	Jan. 03, 2016	Dec. 28, 2014
Entity Information [Line Items]
Weeks In Fiscal Period	13	13	26	26		52
Scenario, Forecast [Member]
Entity Information [Line Items]
Weeks In Fiscal Period					53
Entity Operated Units [Member] | Pollo Tropical [Member]
Entity Information [Line Items]
Number of Restaurants	136		136
Entity Operated Units [Member] | Pollo Tropical [Member] | FLORIDA
Entity Information [Line Items]
Number of Restaurants	111		111
Entity Operated Units [Member] | Pollo Tropical [Member] | GEORGIA
Entity Information [Line Items]
Number of Restaurants	7		7
Entity Operated Units [Member] | Pollo Tropical [Member] | TENNESSEE
Entity Information [Line Items]
Number of Restaurants	2		2
Entity Operated Units [Member] | Pollo Tropical [Member] | TEXAS
Entity Information [Line Items]
Number of Restaurants	16		16
Entity Operated Units [Member] | Taco Cabana [Member]
Entity Information [Line Items]
Number of Restaurants	163		163
Entity Operated Units [Member] | Taco Cabana [Member] | FLORIDA
Entity Information [Line Items]
Number of Restaurants	1		1
Entity Operated Units [Member] | Taco Cabana [Member] | GEORGIA
Entity Information [Line Items]
Number of Restaurants	1		1
Entity Operated Units [Member] | Taco Cabana [Member] | TEXAS
Entity Information [Line Items]
Number of Restaurants	160		160
Entity Operated Units [Member] | Taco Cabana [Member] | OKLAHOMA
Entity Information [Line Items]
Number of Restaurants	1		1
Franchised Units [Member] | Pollo Tropical [Member]
Entity Information [Line Items]
Number of Restaurants	35		35
Franchised Units [Member] | Pollo Tropical [Member] | FLORIDA
Entity Information [Line Items]
Number of Restaurants	5		5
Franchised Units [Member] | Pollo Tropical [Member] | PUERTO RICO
Entity Information [Line Items]
Number of Restaurants	17		17
Franchised Units [Member] | Pollo Tropical [Member] | PANAMA
Entity Information [Line Items]
Number of Restaurants	5		5
Franchised Units [Member] | Pollo Tropical [Member] | GUATEMALA
Entity Information [Line Items]
Number of Restaurants	2		2
Franchised Units [Member] | Pollo Tropical [Member] | TRINIDAD AND TOBAGO
Entity Information [Line Items]
Number of Restaurants	2		2
Franchised Units [Member] | Pollo Tropical [Member] | VENEZUELA
Entity Information [Line Items]
Number of Restaurants	1		1
Franchised Units [Member] | Pollo Tropical [Member] | BAHAMAS
Entity Information [Line Items]
Number of Restaurants	1		1
Franchised Units [Member] | Pollo Tropical [Member] | ECUADOR
Entity Information [Line Items]
Number of Restaurants	1		1
Franchised Units [Member] | Pollo Tropical [Member] | HONDURAS
Entity Information [Line Items]
Number of Restaurants	1		1
Franchised Units [Member] | Taco Cabana [Member]
Entity Information [Line Items]
Number of Restaurants	6		6
Franchised Units [Member] | Taco Cabana [Member] | TEXAS
Entity Information [Line Items]
Number of Restaurants	2		2
Franchised Units [Member] | Taco Cabana [Member] | NEW MEXICO
Entity Information [Line Items]
Number of Restaurants	4		4
Maximum [Member] | Scenario, Forecast [Member]
Entity Information [Line Items]
Weeks In Fiscal Period					53
Minimum [Member] | Scenario, Forecast [Member]
Entity Information [Line Items]
Weeks In Fiscal Period					52

Basis of Presentation Fair Valu

Basis of Presentation Fair Value Disclosures (Details) $ in Millions	Jun. 28, 2015USD ($)
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Instrument, Fair Value Disclosure	$ 71

Other Liabilities Other Liabi22

Other Liabilities Other Liabilities Details (Details) - USD ($) $ in Thousands	Jun. 28, 2015	Dec. 28, 2014	Dec. 29, 2013
Other current liabilities [Line Items]
Accrued workers' compensation and general liability claims	$ 4,503	$ 3,996
Sales and property taxes	2,000	1,933
Accrued occupancy costs	531	508
Other	1,863	1,873
Other Liabilities	8,897	8,310
Accrued occupancy costs	13,391	12,254
Deferred compensation	1,465	1,102
Accrued workers' compensation and general liability claims	1,075	977
Other	1,359	1,610
Other Liabilities, Noncurrent	17,290	15,943
Restructuring Reserve	1,226	1,251	$ 1,439
Long-Term Liability [Member]
Restructuring Reserve	$ 900	$ 1,000

Other Liabilities Restructuring

Other Liabilities Restructuring Reserve (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 28, 2015	Dec. 28, 2014
Restructuring Cost and Reserve [Line Items]
Balance, beginning of period	$ 1,251	$ 1,439
Additional lease charges, net of recoveries	0	5
Payments, net	(110)	(321)
Other adjustments	85	128
Balance, end of period	1,226	1,251
Long-Term Liability [Member]
Restructuring Cost and Reserve [Line Items]
Balance, beginning of period	1,000
Balance, end of period	$ 900	$ 1,000

Stock-based Compensation Stoc24

Stock-based Compensation Stock-based Compensation (Details) (Narrative) - USD ($) $ / shares in Units, $ in Millions	6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 2	$ 1.8
Nonvested awards, total compensation cost not yet recognized	$ 9
Nonvested awards, total compensation cost not yet recognized, period for recognition	1 year 11 months 24 days
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted shares, grants in period, weighted average grant date fair value	$ 61.69
Restricted shares, grants in period	48,796
Restricted Stock [Member] | Management [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted shares, award vesting period	4 years
Restricted shares, grants in period, weighted average grant date fair value	$ 62.05	$ 45.04
Restricted shares, grants in period	22,597	71,891
Restricted Stock [Member] | Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted shares, award vesting period	4 years
Restricted shares, grants in period, weighted average grant date fair value	$ 65.01
Restricted shares, grants in period	17,501
Restricted Stock [Member] | Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted shares, award vesting period	1 year
Restricted shares, grants in period, weighted average grant date fair value	$ 54.06	$ 37.23
Restricted shares, grants in period	8,698	8,399
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted shares, grants in period, weighted average grant date fair value	$ 63.93
Restricted shares, grants in period	27,508
Restricted Stock Units (RSUs) [Member] | Management [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted shares, award vesting period	4 years
Restricted shares, grants in period, weighted average grant date fair value	$ 62.05	$ 45.04
Restricted shares, grants in period	10,007	24,252
Restricted Stock Units (RSUs) [Member] | Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted shares, award vesting period	3 years
Restricted shares, grants in period, weighted average grant date fair value	$ 65.01
Restricted shares, grants in period	17,501
Minimum [Member] | Restricted Stock Units (RSUs) [Member] | Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares to be issued at end of performance period	0
Maximum [Member] | Restricted Stock Units (RSUs) [Member] | Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares to be issued at end of performance period	35,002

Stock-based Compensation Stoc25

Stock-based Compensation Stock-based Compensation (Details) - 6 months ended Jun. 28, 2015 - $ / shares	Total
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Non-vested shares, beginning	424,497
Non-vested shares weighted average grant date price, beginning	$ 20.50
Restricted shares, grants in period	48,796
Restricted shares, grants in period, weighted average grant date fair value	$ 61.69
Restricted shares, vested in period	172,923
Restricted shares, vested in period, weighted average grant date fair value	$ 17.56
Restricted shares, forfeited in period	245
Restricted shares, forfeited in period, weighted average grant date fair value	$ 32.12
Non-vested shares, ending	300,125
Non-vested shares weighted average grant date price, ending	$ 28.88
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Non-vested shares, beginning	20,783
Non-vested shares weighted average grant date price, beginning	$ 45.04
Restricted shares, grants in period	27,508
Restricted shares, grants in period, weighted average grant date fair value	$ 63.93
Restricted shares, vested in period	108
Restricted shares, vested in period, weighted average grant date fair value	$ 45.04
Restricted shares, forfeited in period	2,419
Restricted shares, forfeited in period, weighted average grant date fair value	$ 49.37
Non-vested shares, ending	45,764
Non-vested shares weighted average grant date price, ending	$ 56.17

Business Segment Information 26

Business Segment Information Business Segment Details (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014	Dec. 28, 2014
Segment Reporting Information [Line Items]
Restaurant sales		$ 171,268	$ 153,515	$ 334,326	$ 298,340
Franchise revenue		632	670	1,449	1,281
Cost of sales		54,223	48,960	105,346	94,489
Restaurant wages and related expenses	[1]	42,383	39,116	82,973	75,622
Restaurant rent expense		8,048	7,374	16,055	14,578
Other restaurant operating expenses		21,362	19,466	41,221	37,351
Advertising expense		5,144	4,676	10,698	10,095
General and administrative expense	[2]	13,624	12,132	27,388	24,283
Depreciation and amortization		7,401	5,578	14,248	10,923
Pre-opening costs		1,211	1,188	2,162	1,871
Impairment and other lease charges		0	32	94	17
Interest expense		414	568	852	1,171
Income before taxes		18,232	15,095	35,252	29,227
Total capital expenditures		20,643	19,795	39,900	36,024
Assets		386,200		386,200		$ 357,956
Stock-based compensation				2,036	1,800
Pollo Tropical [Member]
Segment Reporting Information [Line Items]
Restaurant sales		89,569	75,253	176,458	146,609
Franchise revenue		477	542	1,158	1,030
Cost of sales		30,094	24,983	58,633	48,212
Restaurant wages and related expenses		19,251	16,423	38,005	31,688
Restaurant rent expense		3,820	3,071	7,469	5,988
Other restaurant operating expenses		10,893	9,422	20,982	17,799
Advertising expense		1,904	1,639	4,262	3,601
General and administrative expense		7,651	6,420	15,448	12,660
Depreciation and amortization		4,340	2,750	8,079	5,327
Pre-opening costs		1,144	968	2,014	1,501
Impairment and other lease charges		0	(31)	0	(70)
Interest expense		176	262	361	549
Income before taxes		10,908	9,888	22,498	20,384
Total capital expenditures		17,102	14,302	32,144	24,123
Assets		207,541		207,541		177,923
Taco Cabana [Member]
Segment Reporting Information [Line Items]
Restaurant sales		81,699	78,262	157,868	151,731
Franchise revenue		155	128	291	251
Cost of sales		24,129	23,977	46,713	46,277
Restaurant wages and related expenses		23,132	22,693	44,968	43,934
Restaurant rent expense		4,228	4,303	8,586	8,590
Other restaurant operating expenses		10,469	10,044	20,239	19,552
Advertising expense		3,240	3,037	6,436	6,494
General and administrative expense		5,973	5,712	11,940	11,623
Depreciation and amortization		3,061	2,828	6,169	5,596
Pre-opening costs		67	220	148	370
Impairment and other lease charges		0	63	94	87
Interest expense		238	306	491	622
Income before taxes		7,324	5,207	12,754	8,843
Total capital expenditures		2,607	5,122	5,658	9,771
Assets		170,935		170,935		167,729
Other [Member]
Segment Reporting Information [Line Items]
Restaurant sales		0	0	0	0
Franchise revenue		0	0	0	0
Cost of sales		0	0	0	0
Restaurant wages and related expenses		0	0	0	0
Restaurant rent expense		0	0	0	0
Other restaurant operating expenses		0	0	0	0
Advertising expense		0	0	0	0
General and administrative expense		0	0	0	0
Depreciation and amortization		0	0	0	0
Pre-opening costs		0	0	0	0
Impairment and other lease charges		0	0	0	0
Interest expense		0	0	0	0
Income before taxes		0	0	0	0
Total capital expenditures		934	371	2,098	2,130
Assets		7,724		7,724		$ 12,304
Restaurant Wages And Related Expenses [Member]
Segment Reporting Information [Line Items]
Stock-based compensation		40	21	107	30
General and Administrative Expense [Member]
Segment Reporting Information [Line Items]
Stock-based compensation		$ 1,055	$ 1,058	$ 1,929	$ 1,770
[1]	Includes stock-based compensation expense of $40 and $107 for the three and six months ended June 28, 2015, respectively, and $21 and $30 for the three and six months ended June 29, 2014, respectively.
[2]	Includes stock-based compensation expense of $1,055 and $1,929 for the three and six months ended June 28, 2015, respectively, and $1,058 and $1,770 for the three and six months ended June 29, 2014, respectively.

Net Income per Share (Details)

Net Income per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 28, 2015	Jun. 29, 2014	Jun. 28, 2015	Jun. 29, 2014
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income	$ 11,249	$ 9,314	$ 21,750	$ 18,033
Less: income allocated to participating securities	(142)	(178)	(285)	(354)
Net income available to common shareholders	$ 11,107	$ 9,136	$ 21,465	$ 17,679
Weighted average common shares, basic	26,490,673	26,271,116	26,462,919	26,236,432
Restricted stock units	6,985	0	7,211	281
Weighted average common shares, diluted	26,497,658	26,271,116	26,470,130	26,236,713
Basic net income per share	$ 0.42	$ 0.35	$ 0.81	$ 0.67
Diluted net income per share	$ 0.42	$ 0.35	$ 0.81	$ 0.67

Net Income per Share Narrative

Net Income per Share Narrative (Details) - shares	3 Months Ended
	Jun. 28, 2015	Jun. 29, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	9,391	23,596