Fiesta Restaurant (FRGI) 10-Q 3 Aug 16 2016 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jul. 03, 2016	Aug. 01, 2016
Entity Information [Line Items]
Entity Registrant Name	FIESTA RESTAURANT GROUP, INC.
Entity Central Index Key	1,534,992
Current Fiscal Year End Date	--01-01
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Jul. 3, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding		26,921,404

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jul. 03, 2016	Jan. 03, 2016
Current assets:
Cash	$ 4,809	$ 5,281
Trade receivables	10,167	9,217
Inventories	2,648	2,910
Prepaid rent	3,388	3,163
Income tax receivable	1,829	7,448
Prepaid expenses and other current assets	3,783	3,219
Total current assets	26,624	31,238
Property and equipment, net	274,960	248,992
Goodwill	123,484	123,484
Deferred income taxes	8,497	8,497
Deferred financing costs, net	764	918
Other assets	2,546	2,516
Total assets	436,875	415,645
Current liabilities:
Current portion of long-term debt	55	69
Accounts payable	19,022	12,405
Accrued payroll, related taxes and benefits	12,493	15,614
Accrued real estate taxes	5,191	6,121
Other liabilities	10,404	12,096
Total current liabilities	47,165	46,305
Long-term debt, net of current portion	69,498	72,612
Lease financing obligations	1,663	1,663
Deferred income--sale-leaseback of real estate	29,036	30,086
Other liabilities	24,532	20,997
Total liabilities	171,894	171,663
Commitments and contingencies
Stockholders' equity:
Common stock, par value $.01; authorized 100,000,000 shares, issued 26,921,449 and 26,829,220 shares, respectively, and outstanding 26,687,168 and 26,571,602 shares, respectively.	267	266
Additional paid-in capital	161,911	159,724
Retained earnings	102,803	83,992
Total stockholders' equity	264,981	243,982
Total liabilities and stockholders' equity	$ 436,875	$ 415,645

Consolidated Balance Sheets (U3

Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jul. 03, 2016	Jan. 03, 2016
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	26,921,449	26,829,220
Common stock, shares outstanding	26,687,168	26,571,602

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jul. 03, 2016	Jun. 28, 2015	Jul. 03, 2016	Jun. 28, 2015
Revenues:
Restaurant sales		$ 180,835	$ 171,268	$ 356,774	$ 334,326
Franchise royalty revenues and fees		697	632	1,435	1,449
Total revenues		181,532	171,900	358,209	335,775
Costs and expenses:
Cost of sales		54,607	54,223	108,657	105,346
Restaurant wages and related expenses (including stock-based compensation expense of $40, $40, $76, and $107, respectively)	[1]	46,981	42,383	92,033	82,973
Restaurant rent expense		9,113	8,048	18,034	16,055
Other restaurant operating expenses		24,263	21,362	46,651	41,221
Advertising expense		7,006	5,144	14,001	10,698
General and administrative (including stock-based compensation expense of $1,218, $1,055, $2,193, and $1,929, respectively)	[2]	14,253	13,624	28,101	27,388
Depreciation and amortization		8,625	7,401	16,961	14,248
Pre-opening costs		2,016	1,211	3,198	2,162
Impairment and other lease charges		82	0	94	94
Other expense (income)		10	(142)	(238)	(514)
Total operating expenses		166,956	153,254	327,492	299,671
Income from operations		14,576	18,646	30,717	36,104
Interest expense		535	414	1,093	852
Income before income taxes		14,041	18,232	29,624	35,252
Provision for income taxes		5,125	6,983	10,813	13,502
Net income		$ 8,916	$ 11,249	$ 18,811	$ 21,750
Basic net income per share		$ 0.33	$ 0.42	$ 0.70	$ 0.81
Diluted net income per share		$ 0.33	$ 0.42	$ 0.70	$ 0.81
Basic weighted average common shares outstanding		26,654,280	26,490,673	26,629,999	26,462,919
Diluted weighted average common shares outstanding		26,660,269	26,497,658	26,636,145	26,470,130
[1]	(1) Includes stock-based compensation expense of $40 and $76 for the three and six months ended July 3, 2016, respectively, and $40 and $107 for the three and six months ended June 28, 2015, respectively.
[2]	(2) Includes stock-based compensation expense of $1,218 and $2,193 for the three and six months ended July 3, 2016, respectively, and $1,055 and $1,929 for the three and six months ended June 28, 2015, respectively.

Consolidated Statements of Ope5

Consolidated Statements of Operations (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 03, 2016	Jun. 28, 2015	Jul. 03, 2016	Jun. 28, 2015
Stock-based compensation	$ 1,258	$ 1,095	$ 2,269	$ 2,036
Restaurant Wages And Related Expenses [Member]
Stock-based compensation	40	40	76	107
General and Administrative Expense [Member]
Stock-based compensation	$ 1,218	$ 1,055	$ 2,193	$ 1,929

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. 28, 2014	$ 199,587		$ 264	$ 153,867	$ 45,456
Beginning shares at Dec. 28, 2014		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
Beginning balance at Jan. 03, 2016	$ 243,982		266	159,724	83,992
Beginning shares at Jan. 03, 2016	26,571,602	26,571,602
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	$ 2,269			2,269
Vesting of restricted shares		115,566
Vesting of restricted shares			1
Adjustments to Additional Paid in Capital, Income Tax Deficiency from Share-based Compensation	(81)			(82)
Net income	18,811				18,811
Ending balance at Jul. 03, 2016	$ 264,981		$ 267	$ 161,911	$ 102,803
Ending shares at Jul. 03, 2016	26,687,168	26,687,168

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jul. 03, 2016	Jun. 28, 2015
Cash flows from operating activities:
Net income	$ 18,811	$ 21,750
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Loss (gain) on disposals of property and equipment	25	(271)
Stock-based compensation	2,269	2,036
Impairment and other lease charges	94	94
Depreciation and amortization	16,961	14,248
Amortization of deferred financing costs	154	154
Amortization of deferred gains from sale-leaseback transactions	(1,791)	(1,812)
Changes in other operating assets and liabilities	7,046	(1,997)
Net cash provided by (used in) operating activities	43,569	34,202
Capital expenditures:
New restaurant development	(35,760)	(33,462)
Restaurant remodeling	(486)	(1,526)
Other restaurant capital expenditures	(1,995)	(2,679)
Corporate and restaurant information systems	(3,997)	(2,233)
Total capital expenditures	42,238	39,900
Properties purchased for sale-leaseback	(2,663)	0
Proceeds from sale-leaseback transactions	3,642	0
Proceeds from sales of other properties	226	139
Net cash used in investing activities	(41,033)	(39,761)
Cash flows from financing activities:
Excess tax benefit from vesting of restricted shares	120	1,016
Borrowings on revolving credit facility	9,400	16,000
Repayments on revolving credit facility	(12,500)	(11,000)
Principal payments on capital leases	(28)	(25)
Net cash provided by (used in) fnancing activities	(3,008)	5,991
Net increase (decrease) in cash	(472)	432
Cash, beginning of period	5,281	5,087
Cash, end of period	4,809	5,519
Supplemental disclosures:
Interest paid on long-term debt	921	819
Interest paid on lease financing obligations	71	70
Accruals for capital expenditures	6,093	4,813
Income tax payments, net	$ 5,275	$ 9,270

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jul. 03, 2016
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 July 3, 2016 , the Company owned and operated 172 Pollo Tropical® restaurants and 164 Taco Cabana® restaurants. The Pollo Tropical restaurants include 122 located in Florida, 33 located in Texas, thirteen located in Georgia and four located in Tennessee. The Taco Cabana restaurants include 163 located in Texas and one located in Oklahoma. At July 3, 2016 , the Company franchised a total of 37 Pollo Tropical restaurants and seven Taco Cabana restaurants. The franchised Pollo Tropical restaurants include 17 in Puerto Rico, one in Honduras, one in the Bahamas, three in Trinidad & Tobago, one in Venezuela, five in Panama, three in Guatemala, and six on college campuses and a hospital in Florida. The franchised Taco Cabana restaurants include five in New Mexico and two on 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. All intercompany transactions have been eliminated in consolidation. Fiscal Year . The Company uses a 52 - 53 week fiscal year ending on the Sunday closest to December 31. The fiscal year ended January 3, 2016 contained 53 weeks. The three and six months ended July 3, 2016 and June 28, 2015 each contained thirteen and twenty-six weeks, respectively. The fiscal year ending January 1, 2017 will contain 52 weeks. Basis of Presentation. The accompanying unaudited condensed consolidated financial statements for the three and six months ended July 3, 2016 and June 28, 2015 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 U.S. Generally Accepted Accounting Principles ("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 July 3, 2016 and June 28, 2015 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 January 3, 2016 included in the Company's Annual Report on Form 10-K for the fiscal year ended January 3, 2016 . The January 3, 2016 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 at the measurement date under current market conditions. 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 the Company's senior credit facility, which is considered Level 2, is based on current LIBOR rates. At July 3, 2016 , the fair value and carrying value of the Company's senior credit facility was approximately $67.9 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
	Jul. 03, 2016
Other Liabilities Disclosure [Abstract]
Other Liabilities Disclosure [Text Block]	Other Liabilities Other liabilities, current, consisted of the following: July 3, 2016 January 3, 2016 Accrued workers' compensation and general liability claims $ 6,113 $ 5,540 Sales and property taxes 1,905 3,031 Accrued occupancy costs 884 980 Other 1,502 2,545 $ 10,404 $ 12,096 Other liabilities, long-term, consisted of the following: July 3, 2016 January 3, 2016 Accrued occupancy costs $ 16,915 $ 15,349 Deferred compensation 1,687 1,665 Accrued workers' compensation and general liability claims 1,792 697 Other 4,138 3,286 $ 24,532 $ 20,997 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 $ 1.0 million and $ 1.2 million are included in long-term accrued occupancy costs at July 3, 2016 and January 3, 2016 , respectively, with the remainder in other current liabilities: Six Months Ended July 3, 2016 Year Ended January 3, 2016 Balance, beginning of period $ 1,832 $ 1,251 Provisions for restaurant closures — 554 Additional lease charges, net of (recoveries) 13 258 Payments, net (338 ) (358 ) Other adjustments 141 127 Balance, end of period $ 1,648 $ 1,832

Stock-based Compensation

Stock-based Compensation	6 Months Ended
	Jul. 03, 2016
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 July 3, 2016 and June 28, 2015 , the Company granted 50,087 and 22,597 non-vested restricted shares, respectively, under the Fiesta Restaurant Group, Inc. 2012 Stock Incentive Plan (the "Fiesta Plan") to certain employees. These shares generally 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 July 3, 2016 and June 28, 2015 was $35.25 and $62.05 , respectively. During the six months ended July 3, 2016 and June 28, 2015 , the Company granted 5,762 and 10,007 restricted stock units, respectively, under the Fiesta Plan to certain employees. The restricted stock units granted during the six months ended July 3, 2016 vest and become non-forfeitable at the end of a four year vesting period. The restricted stock units granted during the six months ended June 28, 2015 vest and become non-forfeitable over a four year vesting period or, for certain units, 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 six months ended July 3, 2016 and June 28, 2015 was $ 35.25 and $62.05 , respectively. Also during the six months ended July 3, 2016 and June 28, 2015 , the Company granted 33,691 and 17,501 non-vested restricted shares, respectively, and 33,691 and 17,501 restricted stock units, respectively, 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 for the restricted stock units granted during the six months ended July 3, 2016 and June 28, 2015 , ranges from no shares, if the minimum performance condition is not met, to 67,382 and 35,002 shares, respectively, if the maximum performance condition is met. The weighted average fair value at grant date for restricted non-vested shares and restricted stock units subject to performance conditions granted during the six months ended July 3, 2016 and June 28, 2015 was $ 35.25 and $ 65.01 , respectively. During the three months ended July 3, 2016 and June 28, 2015 , the Company granted 14,081 and 8,698 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 July 3, 2016 and June 28, 2015 , was $33.39 and $54.06 , respectively. These shares vest and become non-forfeitable over a one year vesting period. Stock-based compensation expense for the three and six months ended July 3, 2016 was $1.3 million and $2.3 million , respectively, and for the three and six months ended June 28, 2015 was $1.1 million and $2.0 million , respectively. As of July 3, 2016 , the total unrecognized stock-based compensation expense relating to non-vested restricted shares and restricted stock units was approximately $ 8.4 million . At July 3, 2016 , the remaining weighted average vesting period for non-vested restricted shares was 1.8 years and restricted stock units was 2.3 years. A summary of all non-vested restricted shares and restricted stock units activity for the six months ended July 3, 2016 was as follows: Non-Vested Shares Restricted Stock Units Weighted Weighted Average Average Grant Date Grant Date Shares Price Units Price Outstanding at January 3, 2016 257,618 $ 30.69 42,840 $ 56.46 Granted 97,859 34.98 39,453 35.25 Vested/Released (115,327 ) 26.19 (239 ) 50.80 Forfeited (5,869 ) 36.79 (2,148 ) 46.82 Outstanding at July 3, 2016 234,281 $ 34.54 79,906 $ 46.26 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
	Jul. 03, 2016
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 restaurants offer 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 to the Company's audited financial statements contained in the Company's Annual Report on Form 10-K for the fiscal year ended January 3, 2016 . 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, a current income tax receivable and advisory fees related to a proposed separation transaction. Three Months Ended Pollo Tropical Taco Cabana Other Consolidated July 3, 2016: Restaurant sales $ 101,879 $ 78,956 $ — $ 180,835 Franchise revenue 508 189 — 697 Cost of sales 32,266 22,341 — 54,607 Restaurant wages and related expenses (1) 23,980 23,001 — 46,981 Restaurant rent expense 4,825 4,288 — 9,113 Other restaurant operating expenses 13,701 10,562 — 24,263 Advertising expense 3,685 3,321 — 7,006 General and administrative expense (2) 8,843 5,363 47 14,253 Depreciation and amortization 5,428 3,197 — 8,625 Pre-opening costs 1,795 221 — 2,016 Impairment and other lease charges — 82 — 82 Interest expense 228 307 — 535 Income before taxes 7,636 6,452 (47 ) 14,041 Capital expenditures 20,468 3,633 1,346 25,447 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 Six Months Ended Pollo Tropical Taco Cabana Other Consolidated July 3, 2016: Restaurant sales $ 200,785 $ 155,989 $ — $ 356,774 Franchise revenue 1,085 350 — 1,435 Cost of sales 63,870 44,787 — 108,657 Restaurant wages and related expenses (1) 46,876 45,157 — 92,033 Restaurant rent expense 9,469 8,565 — 18,034 Other restaurant operating expenses 26,293 20,358 — 46,651 Advertising expense 7,447 6,554 — 14,001 General and administrative expense (2) 16,528 10,825 748 28,101 Depreciation and amortization 10,706 6,255 — 16,961 Pre-opening costs 2,909 289 — 3,198 Impairment and other lease charges — 94 — 94 Interest expense 479 614 — 1,093 Income before taxes 17,305 13,067 (748 ) 29,624 Capital expenditures 34,567 5,267 2,404 42,238 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 Identifiable Assets: July 3, 2016: 263,100 162,505 11,270 436,875 January 3, 2016 237,065 165,549 13,031 415,645 (1) Includes stock-based compensation expense of $40 and $ 76 for the three and six months ended July 3, 2016, respectively, and $40 and $107 for the three and six months ended June 28, 2015, respectively. (2) Includes stock-based compensation expense of $1,218 and $ 2,193 for the three and six months ended July 3, 2016, respectively, and $1,055 and $1,929 for the three and six months ended June 28, 2015, 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 restaurants offer 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 to the Company's audited financial statements contained in the Company's Annual Report on Form 10-K for the fiscal year ended January 3, 2016 . 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
	Jul. 03, 2016
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	Net Income per Share The Company computes 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 stockholders 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 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 13,990 and 10,698 shares for the three and six months ended July 3, 2016 , respectively, and 9,391 and 4,696 shares for the three and six months ended June 28, 2015 , respectively, were not included in the computation of diluted earnings per share 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 July 3, 2016 June 28, 2015 July 3, 2016 June 28, 2015 Basic and diluted net income per share: Net income $ 8,916 $ 11,249 $ 18,811 $ 21,750 Less: income allocated to participating securities (89 ) (142 ) (183 ) (285 ) Net income available to common stockholders $ 8,827 $ 11,107 $ 18,628 $ 21,465 Weighted average common shares, basic 26,654,280 26,490,673 26,629,999 26,462,919 Restricted stock units 5,989 6,985 6,146 7,211 Weighted average common shares, diluted 26,660,269 26,497,658 26,636,145 26,470,130 Basic net income per common share $ 0.33 $ 0.42 $ 0.70 $ 0.81 Diluted net income per common share $ 0.33 $ 0.42 $ 0.70 $ 0.81
Earnings Per Share, Policy [Policy Text Block]	The Company computes 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 stockholders 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
	Jul. 03, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments Disclosure [Text Block]	Commitments and Contingencies Lease Assignments . Taco Cabana has assigned three leases on properties where it no longer operates restaurants with lease terms expiring on various dates through 2029 to various parties. The assignees are responsible for making the payments under these leases. The Company is a guarantor under one of these leases and it remains secondarily liable as a surety with respect to two of these leases. The maximum potential liability for future rental payments the Company could be required to make under these leases at July 3, 2016 was $1.8 million . The Company could also be obligated to pay property taxes and other lease related costs. The obligations under these leases will generally continue to decrease over time as the operating leases expire. The Company does not believe it is probable that it would be ultimately responsible for the obligations under these leases. Legal Matters . The Company is a party to legal proceedings incidental to the conduct of business, including the matter described below. 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. On September 29, 2014, Daisy, Inc., an automotive repair shop in Cape Coral, Florida, filed a putative class action suit against Fiesta's subsidiary, Pollo Operations, Inc. ("Pollo Operations") in the United States District Court for the Middle District of Florida. The suit alleged that Pollo Operations engaged in unlawful activity in violation of the Telephone Consumer Protection Act, § 227 et seq. occurring in December 2010 and January 2011. During the first quarter of 2016, Pollo Operations reached a settlement with the plaintiff which resulted in dismissal of the case and paid all settlement claims. The Company is also 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
	Jul. 03, 2016
Recent Accounting Pronouncements [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In May 2014, and in subsequent updates, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers (Topic 606), which amends the guidance in former Topic 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 non-financial assets, such as property and equipment, including real estate. The Company is currently evaluating the impact of the provisions of Topic 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, 2017. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which requires lessee recognition of lease assets and lease liabilities on the balance sheet and disclosure of key information about leasing arrangements. For the Company, the new standard is effective for interim and annual periods beginning after December 15, 2018, and early adoption is permitted. A modified retrospective approach is required with an option to use certain practical expedients. The new guidance is required to be applied at the beginning of the earliest comparative period presented. The Company is currently evaluating the impact on its financial statements. Although the impact is not currently estimable, the Company expects to recognize lease assets and lease liabilities for most of the leases it currently accounts for as operating leases. In March 2016, the FASB issued ASU No. 2016-04, Recognition of Breakage for Certain Prepaid Stored-Value Products (Topic 405-20), which creates an exception under Topic 405-20 to derecognize financial liabilities related to certain prepaid stored-value products using a breakage model consistent with the revenue breakage model in Topic 606. The new guidance will be effective concurrent with Topic 606, which is effective for the Company for interim and annual periods beginning after December 15, 2017. The Company does not expect this standard to have a material effect on its financial statements. In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting (Topic 718), to simplify various aspects of the accounting and presentation of share-based payments, including the income tax effects of awards and forfeiture assumptions. Currently, tax deductions in excess of compensation costs (excess tax benefits) are recorded in equity and tax deduction shortfalls (tax deficiencies), to the extent of previous excess tax benefits, are recorded in equity and then to income tax expense. Under the new guidance, all excess tax benefits and tax deficiencies will be recorded to income tax expense in the income statement, which could create volatility in the Company's income statement. The new guidance will also change the classification of excess tax benefits in the cash flow statement and impact the diluted earnings per share calculation. The guidance will be effective for interim and annual periods beginning after December 15, 2016, and early adoption is permitted. Different components of the guidance require prospective, retrospective and/or modified retrospective adoption. The Company is currently evaluating the impact on its financial statements and it is not currently estimable.

Basis of Presentation Accountin

Basis of Presentation Accounting Policies (Policies)	6 Months Ended
	Jul. 03, 2016
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. All intercompany transactions have been eliminated in consolidation.
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 January 3, 2016 contained 53 weeks. The three and six months ended July 3, 2016 and June 28, 2015 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 July 3, 2016 and June 28, 2015 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 U.S. Generally Accepted Accounting Principles ("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 July 3, 2016 and June 28, 2015 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 January 3, 2016 included in the Company's Annual Report on Form 10-K for the fiscal year ended January 3, 2016 . The January 3, 2016 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 at the measurement date under current market conditions. 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 the Company's senior credit facility, which is considered Level 2, is based on current LIBOR rates. At July 3, 2016 , the fair value and carrying value of the Company's senior credit facility was approximately $67.9 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
	Jul. 03, 2016
Other Liabilities [Abstract]
Other Current Liabilities [Table Text Block]	Other liabilities, current, consisted of the following: July 3, 2016 January 3, 2016 Accrued workers' compensation and general liability claims $ 6,113 $ 5,540 Sales and property taxes 1,905 3,031 Accrued occupancy costs 884 980 Other 1,502 2,545 $ 10,404 $ 12,096
Other Noncurrent Liabilities [Table Text Block]	Other liabilities, long-term, consisted of the following: July 3, 2016 January 3, 2016 Accrued occupancy costs $ 16,915 $ 15,349 Deferred compensation 1,687 1,665 Accrued workers' compensation and general liability claims 1,792 697 Other 4,138 3,286 $ 24,532 $ 20,997
Schedule of Restructuring Reserve by Type of Cost [Table Text Block]	The following table presents the activity in the closed-store reserve, of which $ 1.0 million and $ 1.2 million are included in long-term accrued occupancy costs at July 3, 2016 and January 3, 2016 , respectively, with the remainder in other current liabilities: Six Months Ended July 3, 2016 Year Ended January 3, 2016 Balance, beginning of period $ 1,832 $ 1,251 Provisions for restaurant closures — 554 Additional lease charges, net of (recoveries) 13 258 Payments, net (338 ) (358 ) Other adjustments 141 127 Balance, end of period $ 1,648 $ 1,832

Stock-based Compensation Stock-

Stock-based Compensation Stock-based Compensation (Tables)	6 Months Ended
	Jul. 03, 2016
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 July 3, 2016 was as follows: Non-Vested Shares Restricted Stock Units Weighted Weighted Average Average Grant Date Grant Date Shares Price Units Price Outstanding at January 3, 2016 257,618 $ 30.69 42,840 $ 56.46 Granted 97,859 34.98 39,453 35.25 Vested/Released (115,327 ) 26.19 (239 ) 50.80 Forfeited (5,869 ) 36.79 (2,148 ) 46.82 Outstanding at July 3, 2016 234,281 $ 34.54 79,906 $ 46.26

Business Segment Information Bu

Business Segment Information Business Segment (Tables)	6 Months Ended
	Jul. 03, 2016
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, a current income tax receivable and advisory fees related to a proposed separation transaction. Three Months Ended Pollo Tropical Taco Cabana Other Consolidated July 3, 2016: Restaurant sales $ 101,879 $ 78,956 $ — $ 180,835 Franchise revenue 508 189 — 697 Cost of sales 32,266 22,341 — 54,607 Restaurant wages and related expenses (1) 23,980 23,001 — 46,981 Restaurant rent expense 4,825 4,288 — 9,113 Other restaurant operating expenses 13,701 10,562 — 24,263 Advertising expense 3,685 3,321 — 7,006 General and administrative expense (2) 8,843 5,363 47 14,253 Depreciation and amortization 5,428 3,197 — 8,625 Pre-opening costs 1,795 221 — 2,016 Impairment and other lease charges — 82 — 82 Interest expense 228 307 — 535 Income before taxes 7,636 6,452 (47 ) 14,041 Capital expenditures 20,468 3,633 1,346 25,447 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 Six Months Ended Pollo Tropical Taco Cabana Other Consolidated July 3, 2016: Restaurant sales $ 200,785 $ 155,989 $ — $ 356,774 Franchise revenue 1,085 350 — 1,435 Cost of sales 63,870 44,787 — 108,657 Restaurant wages and related expenses (1) 46,876 45,157 — 92,033 Restaurant rent expense 9,469 8,565 — 18,034 Other restaurant operating expenses 26,293 20,358 — 46,651 Advertising expense 7,447 6,554 — 14,001 General and administrative expense (2) 16,528 10,825 748 28,101 Depreciation and amortization 10,706 6,255 — 16,961 Pre-opening costs 2,909 289 — 3,198 Impairment and other lease charges — 94 — 94 Interest expense 479 614 — 1,093 Income before taxes 17,305 13,067 (748 ) 29,624 Capital expenditures 34,567 5,267 2,404 42,238 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 Identifiable Assets: July 3, 2016: 263,100 162,505 11,270 436,875 January 3, 2016 237,065 165,549 13,031 415,645 (1) Includes stock-based compensation expense of $40 and $ 76 for the three and six months ended July 3, 2016, respectively, and $40 and $107 for the three and six months ended June 28, 2015, respectively. (2) Includes stock-based compensation expense of $1,218 and $ 2,193 for the three and six months ended July 3, 2016, respectively, and $1,055 and $1,929 for the three and six months ended June 28, 2015, respectively.

Net Income per Share (Tables)

Net Income per Share (Tables)	6 Months Ended
	Jul. 03, 2016
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 July 3, 2016 June 28, 2015 July 3, 2016 June 28, 2015 Basic and diluted net income per share: Net income $ 8,916 $ 11,249 $ 18,811 $ 21,750 Less: income allocated to participating securities (89 ) (142 ) (183 ) (285 ) Net income available to common stockholders $ 8,827 $ 11,107 $ 18,628 $ 21,465 Weighted average common shares, basic 26,654,280 26,490,673 26,629,999 26,462,919 Restricted stock units 5,989 6,985 6,146 7,211 Weighted average common shares, diluted 26,660,269 26,497,658 26,636,145 26,470,130 Basic net income per common share $ 0.33 $ 0.42 $ 0.70 $ 0.81 Diluted net income per common share $ 0.33 $ 0.42 $ 0.70 $ 0.81

Basis of Presentation Basis of

Basis of Presentation Basis of Presentation Narrative (Details)	3 Months Ended	6 Months Ended		12 Months Ended
	Jul. 03, 2016USD ($)	Jul. 03, 2016USD ($)	Jun. 28, 2015	Jan. 01, 2017	Jan. 03, 2016
Entity Information [Line Items]
Weeks In Fiscal Period	13	26	26		53
Line of Credit Facility, Amount Outstanding	$ 67,900	$ 67,900
Scenario, Forecast [Member]
Entity Information [Line Items]
Weeks In Fiscal Period				52
Entity Operated Units [Member] | Pollo Tropical [Member]
Entity Information [Line Items]
Number of Restaurants	172	172
Entity Operated Units [Member] | Pollo Tropical [Member] | FLORIDA
Entity Information [Line Items]
Number of Restaurants	122	122
Entity Operated Units [Member] | Pollo Tropical [Member] | GEORGIA
Entity Information [Line Items]
Number of Restaurants	13	13
Entity Operated Units [Member] | Pollo Tropical [Member] | TENNESSEE
Entity Information [Line Items]
Number of Restaurants	4	4
Entity Operated Units [Member] | Pollo Tropical [Member] | TEXAS
Entity Information [Line Items]
Number of Restaurants	33	33
Entity Operated Units [Member] | Taco Cabana [Member]
Entity Information [Line Items]
Number of Restaurants	164	164
Entity Operated Units [Member] | Taco Cabana [Member] | TEXAS
Entity Information [Line Items]
Number of Restaurants	163	163
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	37	37
Franchised Units [Member] | Pollo Tropical [Member] | FLORIDA
Entity Information [Line Items]
Number of Restaurants	6	6
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	3	3
Franchised Units [Member] | Pollo Tropical [Member] | TRINIDAD AND TOBAGO
Entity Information [Line Items]
Number of Restaurants	3	3
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] | HONDURAS
Entity Information [Line Items]
Number of Restaurants	1	1
Franchised Units [Member] | Taco Cabana [Member]
Entity Information [Line Items]
Number of Restaurants	7	7
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	5	5
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	Jul. 03, 2016USD ($)
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Debt Instrument, Fair Value Disclosure	$ 67.9

Long-Term Debt (Details)

Long-Term Debt (Details)	Jul. 03, 2016USD ($)
Line of Credit Facility [Line Items]
Line of Credit Facility, Amount Outstanding	$ 67,900

Other Liabilities Other Liabi23

Other Liabilities Other Liabilities Current (Details) - USD ($) $ in Thousands	Jul. 03, 2016	Jan. 03, 2016
Other current liabilities [Line Items]
Accrued workers' compensation and general liability claims	$ 6,113	$ 5,540
Sales and property taxes	1,905	3,031
Accrued occupancy costs	884	980
Other	1,502	2,545
Other Liabilities	$ 10,404	$ 12,096

Other Liabilities Other Liabi24

Other Liabilities Other Liabilities Noncurrent (Details) - USD ($) $ in Thousands	Jul. 03, 2016	Jan. 03, 2016
Accrued occupancy costs	$ 16,915	$ 15,349
Deferred compensation	1,687	1,665
Accrued workers' compensation and general liability claims	1,792	697
Other	4,138	3,286
Other Liabilities, Noncurrent	$ 24,532	$ 20,997

Other Liabilities Restructuring

Other Liabilities Restructuring Reserve (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jul. 03, 2016	Jan. 03, 2016
Restructuring Cost and Reserve [Line Items]
Balance, beginning of period	$ 1,832	$ 1,251
Provisions for restaurant closures	0	554
Additional lease charges, net of (recoveries)	13	258
Payments, net	(338)	(358)
Other adjustments	141	127
Balance, end of period	1,648	1,832
Long-Term Liability [Member]
Restructuring Cost and Reserve [Line Items]
Balance, beginning of period	1,200
Balance, end of period	$ 1,000	$ 1,200

Stock-based Compensation Stoc26

Stock-based Compensation Stock-based Compensation (Details) (Narrative) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		6 Months Ended
	Jul. 03, 2016	Jun. 28, 2015	Jul. 03, 2016	Jun. 28, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 1.3	$ 1.1	$ 2.3	$ 2
Nonvested awards, total compensation cost not yet recognized	$ 8.4		$ 8.4
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			$ 34.98
Restricted shares, grants in period			97,859
Nonvested awards, total compensation cost not yet recognized, period for recognition			1 year 9 months 5 days
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			$ 35.25	$ 62.05
Restricted shares, grants in period			50,087	22,597
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			$ 35.25	$ 65.01
Restricted shares, grants in period			33,691	17,501
Restricted Stock [Member] | Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted shares, grants in period, weighted average grant date fair value	$ 33.39			$ 54.06
Restricted shares, grants in period	14,081			8,698
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			$ 35.25
Restricted shares, grants in period			39,453
Nonvested awards, total compensation cost not yet recognized, period for recognition			2 years 3 months 23 days
Restricted Stock Units (RSUs) [Member] | Management [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted shares, grants in period, weighted average grant date fair value	$ 35.25			$ 62.05
Restricted shares, grants in period	5,762			10,007
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	67,382	35,002

Stock-based Compensation Stoc27

Stock-based Compensation Stock-based Compensation (Details)	6 Months Ended
	Jul. 03, 2016$ / sharesshares
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 | shares	257,618
Non-vested shares weighted average grant date price, beginning | $ / shares	$ 30.69
Restricted shares, grants in period | shares	97,859
Restricted shares, grants in period, weighted average grant date fair value | $ / shares	$ 34.98
Restricted shares, vested in period | shares	(115,327)
Restricted shares, vested in period, weighted average grant date fair value | $ / shares	$ 26.19
Restricted shares, forfeited in period | shares	(5,869)
Restricted shares, forfeited in period, weighted average grant date fair value | $ / shares	$ 36.79
Non-vested shares, ending | shares	234,281
Non-vested shares weighted average grant date price, ending | $ / shares	$ 34.54
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 | shares	42,840
Non-vested shares weighted average grant date price, beginning | $ / shares	$ 56.46
Restricted shares, grants in period | shares	39,453
Restricted shares, grants in period, weighted average grant date fair value | $ / shares	$ 35.25
Restricted shares, vested in period | shares	(239)
Restricted shares, vested in period, weighted average grant date fair value | $ / shares	$ 50.80
Restricted shares, forfeited in period | shares	(2,148)
Restricted shares, forfeited in period, weighted average grant date fair value | $ / shares	$ 46.82
Non-vested shares, ending | shares	79,906
Non-vested shares weighted average grant date price, ending | $ / shares	$ 46.26

Business Segment Information 28

Business Segment Information Business Segment Details (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jul. 03, 2016	Jun. 28, 2015	Jul. 03, 2016	Jun. 28, 2015	Jan. 03, 2016
Segment Reporting Information [Line Items]
Restaurant sales		$ 180,835	$ 171,268	$ 356,774	$ 334,326
Franchise revenue		697	632	1,435	1,449
Cost of sales		54,607	54,223	108,657	105,346
Restaurant wages and related expenses	[1]	46,981	42,383	92,033	82,973
Restaurant rent expense		9,113	8,048	18,034	16,055
Other restaurant operating expenses		24,263	21,362	46,651	41,221
Advertising expense		7,006	5,144	14,001	10,698
General and administrative expense	[2]	14,253	13,624	28,101	27,388
Depreciation and amortization		8,625	7,401	16,961	14,248
Pre-opening costs		2,016	1,211	3,198	2,162
Impairment and other lease charges		82	0	94	94
Interest expense		535	414	1,093	852
Income before taxes		14,041	18,232	29,624	35,252
Total capital expenditures		25,447	20,643	42,238	39,900
Assets		436,875		436,875		$ 415,645
Stock-based compensation		1,258	1,095	2,269	2,036
Pollo Tropical [Member]
Segment Reporting Information [Line Items]
Restaurant sales		101,879	89,569	200,785	176,458
Franchise revenue		508	477	1,085	1,158
Cost of sales		32,266	30,094	63,870	58,633
Restaurant wages and related expenses		23,980	19,251	46,876	38,005
Restaurant rent expense		4,825	3,820	9,469	7,469
Other restaurant operating expenses		13,701	10,893	26,293	20,982
Advertising expense		3,685	1,904	7,447	4,262
General and administrative expense		8,843	7,651	16,528	15,448
Depreciation and amortization		5,428	4,340	10,706	8,079
Pre-opening costs		1,795	1,144	2,909	2,014
Impairment and other lease charges		0	0	0	0
Interest expense		228	176	479	361
Income before taxes		7,636	10,908	17,305	22,498
Total capital expenditures		20,468	17,102	34,567	32,144
Assets		263,100		263,100		237,065
Taco Cabana [Member]
Segment Reporting Information [Line Items]
Restaurant sales		78,956	81,699	155,989	157,868
Franchise revenue		189	155	350	291
Cost of sales		22,341	24,129	44,787	46,713
Restaurant wages and related expenses		23,001	23,132	45,157	44,968
Restaurant rent expense		4,288	4,228	8,565	8,586
Other restaurant operating expenses		10,562	10,469	20,358	20,239
Advertising expense		3,321	3,240	6,554	6,436
General and administrative expense		5,363	5,973	10,825	11,940
Depreciation and amortization		3,197	3,061	6,255	6,169
Pre-opening costs		221	67	289	148
Impairment and other lease charges		82	0	94	94
Interest expense		307	238	614	491
Income before taxes		6,452	7,324	13,067	12,754
Total capital expenditures		3,633	2,607	5,267	5,658
Assets		162,505		162,505		165,549
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		47	0	748	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		(47)		(748)	0
Total capital expenditures		1,346	934	2,404	2,098
Assets		11,270		11,270		$ 13,031
Restaurant Wages And Related Expenses [Member]
Segment Reporting Information [Line Items]
Stock-based compensation		40	40	76	107
General and Administrative Expense [Member]
Segment Reporting Information [Line Items]
Stock-based compensation		$ 1,218	$ 1,055	$ 2,193	$ 1,929
[1]	(1) Includes stock-based compensation expense of $40 and $76 for the three and six months ended July 3, 2016, respectively, and $40 and $107 for the three and six months ended June 28, 2015, respectively.
[2]	(2) Includes stock-based compensation expense of $1,218 and $2,193 for the three and six months ended July 3, 2016, respectively, and $1,055 and $1,929 for the three and six months ended June 28, 2015, respectively.

Net Income per Share (Details)

Net Income per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 03, 2016	Jun. 28, 2015	Jul. 03, 2016	Jun. 28, 2015
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	13,990	9,391	10,698	4,696
Net income	$ 8,916	$ 11,249	$ 18,811	$ 21,750
Less: income allocated to participating securities	(89)	(142)	(183)	(285)
Net income available to common shareholders	$ 8,827	$ 11,107	$ 18,628	$ 21,465
Weighted average common shares, basic	26,654,280	26,490,673	26,629,999	26,462,919
Restricted stock units	5,989	6,985	6,146	7,211
Weighted average common shares, diluted	26,660,269	26,497,658	26,636,145	26,470,130
Basic net income per share	$ 0.33	$ 0.42	$ 0.70	$ 0.81
Diluted net income per share	$ 0.33	$ 0.42	$ 0.70	$ 0.81

Net Income per Share Narrative

Net Income per Share Narrative (Details) - shares	3 Months Ended		6 Months Ended
	Jul. 03, 2016	Jun. 28, 2015	Jul. 03, 2016	Jun. 28, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	13,990	9,391	10,698	4,696

Commitments and Contingencies N

Commitments and Contingencies Narrative Details (Details) $ in Millions	Jul. 03, 2016USD ($)
Loss Contingencies [Line Items]
Guarantor Obligations, Maximum Exposure, Undiscounted	$ 1.8