Fiesta Restaurant (FRGI) 10-Q 7 May 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2019	May 01, 2019
Document And Entity Information [Abstract]
Entity Registrant Name	FIESTA RESTAURANT GROUP, INC.
Entity Trading Symbol	FRGI
Entity Central Index Key	0001534992
Current Fiscal Year End Date	--12-29
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Mar. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Common Stock, Shares Outstanding		27,452,222

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 30, 2018
Current assets:
Cash	$ 5,018	$ 5,258
Accounts receivable	10,286	8,505
Inventories	2,764	2,842
Prepaid rent	118	3,375
Income tax receivable	16,853	17,857
Prepaid expenses and other current assets	13,220	6,562
Total current assets	48,259	44,399
Property and equipment, net	225,270	231,328
Operating lease right-of-use assets	264,951	0
Goodwill	123,484	123,484
Deferred income taxes	6,131	10,383
Other assets	8,336	9,065
Total assets	676,431	418,659
Current liabilities:
Current portion of long-term debt	95	108
Accounts payable	14,577	16,410
Accrued payroll, related taxes and benefits	11,360	10,086
Accrued real estate taxes	2,801	5,871
Other current liabilities	31,098	14,086
Total current liabilities	59,931	46,561
Long-term debt, net of current portion	83,594	79,636
Deferred income—sale-leaseback of real estate	0	19,899
Operating lease liabilities	269,424	0
Other non-current liabilities	8,540	32,504
Total liabilities	421,489	178,600
Commitments and contingencies
Stockholders' equity:
Preferred stock, $0.01 par value; 20,000,000 shares authorized, no shares issued	0	0
Common stock, $0.01 par value; 100,000,000 shares authorized, 27,453,911 and 27,259,212 shares issued, respectively, and 26,769,005 and 26,858,988 shares outstanding, respectively	270	270
Additional paid-in capital	171,081	170,290
Retained earnings	88,559	72,268
Treasury stock, at cost; 270,627 and 112,358 shares, respectively	(4,968)	(2,769)
Total stockholders' equity	254,942	240,059
Total liabilities and stockholders' equity	$ 676,431	$ 418,659

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2019	Dec. 30, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value (usd per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	20,000,000	20,000,000
Common stock, par value (usd per share)	$ 0.01	$ 0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	27,453,911	27,259,212
Common stock, shares outstanding	26,769,005	26,858,988
Treasury stock, shares	270,627	112,358

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018
Revenues:
Revenues	$ 165,852	$ 169,484
Costs and expenses:
Cost of sales	50,510	53,565
Restaurant wages and related expenses (including stock-based compensation expense of $27 and $17, respectively)	45,036	46,483
Restaurant rent expense	11,745	8,892
Other restaurant operating expenses	21,763	23,450
Advertising expense	5,521	6,213
General and administrative (including stock-based compensation expense of $765 and $872, respectively)	15,071	14,919
Depreciation and amortization	9,548	8,999
Pre-opening costs	401	381
Impairment and other lease charges	(338)	(662)
Closed restaurant rent expense, net of sublease income	1,424	0
Other expense (income), net	702	366
Total operating expenses	161,383	162,606
Income from operations	4,469	6,878
Interest expense	1,234	1,069
Income before income taxes	3,235	5,809
Provision for income taxes	946	1,625
Net income	$ 2,289	$ 4,184
Earnings per common share:
Basic (usd per share)	$ 0.08	$ 0.15
Diluted (usd per share)	$ 0.08	$ 0.15
Weighted average common shares outstanding:
Basic (in shares)	26,842,704	26,874,016
Diluted (in shares)	26,845,077	26,879,831
Restaurant sales
Revenues:
Revenues	$ 165,181	$ 168,833
Franchise royalty revenues and fees
Revenues:
Revenues	$ 671	$ 651

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018
Stock-based compensation	$ 800	$ 900
Restaurant Wages And Related Expenses
Stock-based compensation	27	17
General and Administrative Expense
Stock-based compensation	$ 765	$ 872

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Retained Earnings	Treasury Stock
Beginning balance at Dec. 31, 2017	$ 231,516	$ 268	$ 166,823	$ 64,425
Beginning shares at Dec. 31, 2017		26,847,458
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	889		889
Vesting of restricted shares (in shares)		76,578
Vesting of restricted shares	0	$ 1	(1)
Cumulative effect of adopting a new accounting standard	57			57
Purchase of treasury stock (in shares)		(18,406)
Purchase of treasury stock	(349)				$ (349)
Net income	4,184			4,184
Ending shares at Apr. 01, 2018		26,905,630
Ending balance at Apr. 01, 2018	236,297	$ 269	167,711	68,666	(349)
Beginning balance at Dec. 30, 2018	$ 240,059	$ 270	170,290	72,268	(2,769)
Beginning shares at Dec. 30, 2018	26,858,988	26,858,988
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	$ 792		792
Vesting of restricted shares (in shares)		68,286
Vesting of restricted shares	(1)	$ 0	(1)
Cumulative effect of adopting a new accounting standard	$ 14,002			14,002
Purchase of treasury stock (in shares)	(158,269)	(158,269)
Purchase of treasury stock	$ (2,199)				(2,199)
Net income	$ 2,289			2,289
Ending shares at Mar. 31, 2019	26,769,005	26,769,005
Ending balance at Mar. 31, 2019	$ 254,942	$ 270	$ 171,081	$ 88,559	$ (4,968)

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018
Operating activities:
Net income	$ 2,289	$ 4,184
Adjustments to reconcile net income to net cash provided by operating activities:
(Gain) loss on disposals of property and equipment	(13)	129
Stock-based compensation	792	889
Impairment and other lease charges	(338)	(662)
Depreciation and amortization	9,548	8,999
Amortization of deferred financing costs	67	68
Amortization of deferred gains from sale-leaseback transactions	0	(899)
Deferred income taxes	0	1,348
Changes in other operating assets and liabilities	(4,597)	(5,167)
Net cash provided by operating activities	7,748	8,889
Capital expenditures:
New restaurant development	(3,839)	(4,765)
Restaurant remodeling	(171)	(333)
Other restaurant capital expenditures	(5,015)	(5,895)
Corporate and restaurant information systems	(2,512)	(4,175)
Total capital expenditures	(11,537)	(15,168)
Proceeds from disposals of properties	1,774	1,813
Proceeds from insurance recoveries	0	180
Net cash used in investing activities	(9,763)	(13,175)
Financing activities:
Borrowings on revolving credit facility	11,000	15,000
Repayments on revolving credit facility	(7,000)	(10,000)
Principal payments on finance/capital leases	(26)	(23)
Financing costs associated with issuance of debt	0	(150)
Payments to purchase treasury stock	(2,199)	(349)
Net cash provided by financing activities	1,775	4,478
Net change in cash	(240)	192
Cash, beginning of period	5,258	3,599
Cash, end of period	5,018	3,791
Supplemental disclosures:
Interest paid on long-term debt	1,685	516
Accruals for capital expenditures	4,589	3,428
Income tax payments (refunds), net	(58)	(17)
Finance/capital lease obligations incurred	$ 0	$ 322

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2019
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 restaurant brands through its wholly-owned subsidiaries Pollo Operations, Inc. and its subsidiaries, 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 March 31, 2019 , the Company owned and operated 139 Pollo Tropical ® restaurants and 164 Taco Cabana ® restaurants. All of the Pollo Tropical restaurants are located in Florida and all of the Taco Cabana restaurants are located in Texas. At March 31, 2019 , the Company franchised a total of 31 Pollo Tropical restaurants and eight Taco Cabana restaurants. The franchised Pollo Tropical restaurants included 17 in Puerto Rico, four in Panama, two in Guyana, one in the Bahamas, six on college campuses and one at a hospital in Florida. The franchised Taco Cabana restaurants included six 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 December 30, 2018 contained 52 weeks. The three months ended March 31, 2019 and April 1, 2018 each contained thirteen weeks. The fiscal year ending December 29, 2019 will contain 52 weeks. Basis of Presentation. The accompanying unaudited condensed consolidated financial statements for the three months ended March 31, 2019 and April 1, 2018 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 months ended March 31, 2019 and April 1, 2018 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 30, 2018 included in the Company's Annual Report on Form 10-K for the fiscal year ended December 30, 2018 . The December 30, 2018 balance sheet data is derived from those audited financial statements. Guidance Adopted in 2019. In February 2016, and in subsequent updates, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-02, Leases (Topic 842) ("ASC 842"), which requires lessee recognition of lease assets and lease liabilities on the balance sheet and disclosure of key information about leasing arrangements. The Company adopted this new accounting standard and all the related amendments as of December 31, 2018 using the modified retrospective method, with certain optional practical expedients including the transition practical expedient package, which among other things does not require reassessment of lease classification. The Company elected the transition method that allows it to initially apply the new standard at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The comparative period information has not been restated and continues to be reported under the accounting standard in effect for that period. The Company has recognized lease liabilities and corresponding right-of-use ("ROU") lease assets for substantially all of the leases it previously accounted for as operating leases, including leases related to closed restaurant properties. The initial ROU assets were calculated as the present value of the remaining operating lease payments using the Company's incremental borrowing rate as of December 31, 2018, reduced by accrued occupancy costs such as certain closed-restaurant lease reserves, accrued rent (including accruals to expense operating lease payments on a straight-line basis), unamortized lease incentives and any unamortized sale-leaseback gains that resulted from off-market terms and increased by unamortized lease acquisition costs. Upon the adoption of ASC 842, the Company no longer records closed restaurant lease reserves, and ROU lease assets are reviewed for impairment with the Company's long-lived assets. The Company elected the practical expedient to combine lease and non-lease components of real estate contracts, which resulted in classification of certain occupancy related expenses that are included in other restaurant operating expenses for periods prior to the adoption of ASC 842 as restaurant rent expenses in the consolidated statement of operations for periods subsequent to the adoption of ASC 842. The Company separately presents rent expense related to its closed restaurant locations and any sublease income related to these closed restaurant locations within closed restaurant rent expense, net of sublease income in the consolidated statement of operations for periods subsequent to the adoption of ASC 842. The Company recorded an initial adjustment to the opening balance of retained earnings of $14.0 million associated with previously deferred gains on sale-leaseback transactions and impairment of operating lease right-of-use assets as of the date of adoption. This adjustment consisted of $18.6 million in deferred gains on sale-leaseback transactions, net of a related deferred tax asset of $4.3 million and $0.2 million in impairment charges, net of tax. For any future sale-leaseback transactions, the gain (adjusted for any off-market terms) will be recognized immediately. Revenue Recognition. Revenue is recognized upon transfer of promised products or services to customers in an amount that reflects the consideration the Company received in exchange for those products or services. Revenues from the Company's owned and operated restaurants are recognized when payment is tendered at the time of sale. Franchise royalty revenues are based on a percent of gross sales and are recorded as income when earned. Initial franchise fees and area development fees associated with new franchise agreements are not distinct from the continuing rights and services offered by the Company during the term of the related franchise agreements and are recognized as income over the term of the related franchise agreements. A portion of the initial franchise fee is allocated to training services and is recognized as revenue when the Company completes the training services. 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 management's 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. The fair value of the Company's senior credit facility was approximately $82.0 million at March 31, 2019 , and $78.0 million at December 30, 2018 . The carrying value of the Company's senior credit facility was $82.0 million at March 31, 2019 and $ 78.0 million at December 30, 2018 . Long-Lived Assets . The Company assesses the recoverability of property and equipment and definite-lived intangible assets including right-of-use lease assets by determining whether the carrying value of these assets can be recovered over their respective remaining lives through undiscounted future operating cash flows. Impairment is reviewed when events or changes in circumstances indicate that the carrying amounts of these assets may not be fully recoverable. See Note 3—Impairment of Long-Lived Assets. Leases. The Company assesses whether an agreement contains a lease at inception. Operating leases are included within operating lease right-of-use assets, other current liabilities, and operating lease liabilities in the consolidated balance sheets. Finance leases are included within property and equipment, current portion of long-term debt, and long-term debt, net of current maturities in the consolidated balance sheets. ROU assets represent the Company's right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. The operating lease ROU asset also includes any lease payments made in advance and is reduced by lease incentives received. As most leases do not provide an implicit rate, the Company uses its incremental borrowing rate at commencement date in determining the present value of lease payments. Lease terms include options to extend the lease when it is reasonably certain that the Company will exercise that option. The Company assumes options are reasonably certain to be exercised when such options are required to achieve a minimum 20 -year lease term for new restaurant properties, and subsequent to the adoption of ASC842, when it incurs significant leasehold improvement costs near the end of a lease term. The Company uses judgment and available data to allocate consideration in a contract when it leases land and a building. The Company also uses judgment in determining its incremental borrowing rate, which includes selecting a yield curve based on a synthetic credit rating determined using a valuation model. Lease expense for lease payments is recognized on a straight-line basis over the lease term unless the related ROU asset has been adjusted for an impairment charge. The Company has real estate lease agreements with lease and non-lease components, which are accounted for as a single lease component. See Note 5—Leases. 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 the disclosure of

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	3 Months Ended
	Mar. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid Expenses and Other Current Assets	Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets, consist of the following: March 31, 2019 December 30, 2018 Prepaid contract expenses $ 4,647 $ 4,232 Assets held for sale (1) 4,336 — Other 4,237 2,330 $ 13,220 $ 6,562 (1) One closed Pollo Tropical restaurant and two Taco Cabana restaurant properties owned by the Company were classified as held for sale as of March 31, 2019

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets and Other Lease Charges	3 Months Ended
	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Impairment of Long-Lived Assets and Other Lease Charges	Impairment of Long-Lived Assets and Other Lease Charges The Company reviews its long-lived assets, principally property and equipment and lease ROU assets, 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. There is uncertainty in the projected undiscounted future cash flows used in the Company's impairment review analysis. If actual performance does not achieve the projections, the Company may recognize impairment charges in future periods, and such charges could be material. A summary of impairment on long-lived assets and other lease charges (recoveries) recorded by segment is as follows: Three Months Ended March 31, 2019 April 1, 2018 Pollo Tropical $ (379 ) $ (541 ) Taco Cabana 41 (121 ) $ (338 ) $ (662 ) Impairment and other lease charges for the three months ended March 31, 2019 for Pollo Tropical include impairment charges of $0.4 million , related primarily to impairment of equipment from previously impaired restaurants and a lease charge recoveries benefit of $(0.7) million related to previously closed restaurant lease terminations. Impairment and other lease charges for the three months ended March 31, 2019 for Taco Cabana include impairment charges related primarily to impairment of equipment from previously impaired restaurants. Impairment and other lease charges for the three months ended April 1, 2018 primarily consist of a $(0.6) million and a $(0.1) million net benefit related to lease charge recoveries for Pollo Tropical and Taco Cabana, respectively, due primarily to a lease termination, a lease assignment, subleases and other adjustments to estimates of future lease costs. The Company determined the fair value of restaurant equipment, for those restaurants reviewed for impairment, based on current economic conditions, the Company's history of using these assets in the operation of its business and the Company's expectation of how a market participant would value the assets. In addition, for those restaurants reviewed for impairment where the Company owns the land and building, the Company utilized third-party information such as a broker quoted value to determine the fair value of the property. These fair value asset measurements rely on significant unobservable inputs and are considered Level 3 in the fair value hierarchy. The Level 3 assets measured at fair value associated with impairment charges recorded during the three months ended March 31, 2019 had no

Other Liabilities

Other Liabilities	3 Months Ended
	Mar. 31, 2019
Other Liabilities Disclosure [Abstract]
Other Liabilities	Other Liabilities Other current liabilities consist of the following: March 31, 2019 December 30, 2018 Accrued workers' compensation and general liability claims $ 5,394 $ 4,886 Sales and property taxes 1,817 1,958 Accrued occupancy costs 1,705 4,554 Operating lease liabilities 19,191 — Other 2,991 2,688 $ 31,098 $ 14,086 Other non-current liabilities consist of the following: March 31, 2019 December 30, 2018 Accrued occupancy costs $ 78 $ 21,534 Deferred compensation 869 867 Accrued workers' compensation and general liability claims 6,808 6,808 Other 785 3,295 $ 8,540 $ 32,504 At December 30, 2018, accrued occupancy costs included obligations pertaining to closed restaurant locations and accruals to expense operating lease rental payments on a straight-line basis over the lease term. At March 31, 2019 accrued occupancy costs consisted of only current obligations pertaining to closed restaurant locations. The following table presents the activity in the closed-restaurant reserve, of which $0.1 million and $ 4.4 million are included in non-current accrued occupancy costs at March 31, 2019 and December 30, 2018 , respectively, with the remainder in current accrued occupancy costs. At March 31, 2019 , all closed-restaurant reserves are included in current accrued occupancy costs. Three Months Ended March 31, 2019 Year Ended December 30, 2018 Balance, beginning of period $ 8,819 $ 12,994 Provisions for restaurant closures — 2,228 Additional lease charges (recoveries), net (742 ) (152 ) Payments, net (693 ) (6,778 ) Other adjustments (1) (5,708 ) 527 Balance, end of period $ 1,676 $ 8,819 (1)

Leases

Leases	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Leases	Leases The Company utilizes land and buildings in its operations under various operating and finance lease agreements. The Company does not consider any one of these individual leases material to the Company's operations. Initial lease terms are generally for 20 years and, in many cases, provide for renewal options and in most cases rent escalations. As of March 31, 2019, the Company's leases have remaining lease terms of 0.5 years to 22.6 years . Some of the Company's leases include options to extend the lease for up to 40 years . Certain leases require contingent rent, determined as a percentage of sales as defined by the terms of the applicable lease agreement. For most locations, the Company is obligated for occupancy related costs including payment of property taxes, insurance and utilities. Variable lease payments included in rent expense consist of such contingent rent, rent payments based on changes in an index and certain occupancy related costs, such as variable common area maintenance expense and property taxes. The Company is not subject to residual value guarantees under any of the lease agreements. Many of the Company's real estate leases contain usage restrictions, but do not contain financial covenants and restrictions. Lease expense consisted of the following: Three Months Ended March 31, 2019 Operating lease cost $ 11,355 Finance lease costs: Amortization of right-of-use assets $ 35 Interest on lease liabilities 55 Total finance lease costs $ 90 Variable lease costs $ 2,986 Sublease income (748 ) Total lease costs $ 13,683 Supplemental balance sheet information related to leases is as follows: March 31, 2019 Operating Leases Operating lease right-of-use assets $ 264,951 Other current liabilities $ 19,191 Operating lease liabilities 269,424 Total operating lease liabilities $ 288,615 Finance Leases Property and Equipment, gross $ 2,373 Accumulated amortization (1,158 ) Property and equipment, net $ 1,215 Current portion of long-term debt $ 95 Long-term debt, net of current portion 1,593 Total finance lease liabilities $ 1,688 Weighted Average Remaining Lease Term (in Years) Operating leases 12.4 Finance leases 9.7 Weighted Average Discount Rate Operating leases 7.70 % Finance leases 13.87 % Supplemental cash flow information related to leases is as follows: Three Months Ended March 31, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 10,852 Operating cash flows for finance leases 55 Financing cash flows for finance leases 26 Operating lease right-of-use assets obtained in exchange for lease liabilities: Operating lease ROU assets 5,191 Operating lease right-of-use assets obtained and liabilities incurred as a result of adoption of ASC 842: Operating lease ROU assets 265,547 Operating lease liabilities 288,763 Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2019 $ 29,422 $ 225 2020 43,456 327 2021 40,012 342 2022 38,590 342 2023 35,205 349 2024 31,488 350 Thereafter 247,190 1,278 Total lease payments 465,363 3,213 Less amount representing interest (176,748 ) (1,525 ) Total discounted lease liabilities 288,615 1,688 Less current portion (19,191 ) (95 ) Long-term portion of leases liabilities $ 269,424 $ 1,593 As of March 31, 2019, the Company had five additional operating leases for restaurant properties and an additional operating lease for additional space at a corporate office that had not yet commenced. These operating leases will commence between fiscal year 2019 and fiscal year 2020 with lease terms of nine years to 15 years . Minimum rent commitments due under capital and non-cancelable operating leases at December 30, 2018 were as follows: Operating Capital 2019 $ 44,427 $ 323 2020 44,144 327 2021 41,396 342 2022 40,215 342 2023 36,587 349 Thereafter 264,704 1,646 Total minimum lease payments (1) $ 471,473 3,329 Less amount representing interest (1,585 ) Total obligations under capital leases 1,744 Less current portion (108 ) Long-term debt under capital leases $ 1,636 (1) Minimum operating lease payments include contractual rent payments for closed restaurants for which the Company is still obligated under the lease agreements and have not been reduced by minimum sublease rent of $41.4 million due in the future under non-cancelable subleases. See Note 4—Other Liabilities. The Company subleases land and buildings related to closed restaurant locations and a closed office location under various operating sublease agreements. Initial sublease terms are generally for the period of time remaining on the head lease term and, in some cases, subleases provide for renewal options and in most cases rent escalations. As of March 31, 2019, the Company's subleases have remaining sublease terms of 3.1 years to 20.2 years . Some of the Company's subleases include options to extend the lease for up to 25 years . Variable lease payments included in sublease income consist of certain occupancy related costs, such as variable common area maintenance expense and property taxes where the Company makes the real estate payment and is reimbursed by the lessee. The sublease agreements do not include residual value guarantees. Consistent with the Company's real estate leases, many of the subleases contain usage restrictions, but do not contain financial covenants and restrictions. The undiscounted cash flows to be received under operating subleases were as follows: Operating Leases 2019 $ 2,064 2020 2,946 2021 3,055 2022 2,991 2023 2,951 2024 2,985 Thereafter 29,872 Total $ 46,864
Leases	Leases The Company utilizes land and buildings in its operations under various operating and finance lease agreements. The Company does not consider any one of these individual leases material to the Company's operations. Initial lease terms are generally for 20 years and, in many cases, provide for renewal options and in most cases rent escalations. As of March 31, 2019, the Company's leases have remaining lease terms of 0.5 years to 22.6 years . Some of the Company's leases include options to extend the lease for up to 40 years . Certain leases require contingent rent, determined as a percentage of sales as defined by the terms of the applicable lease agreement. For most locations, the Company is obligated for occupancy related costs including payment of property taxes, insurance and utilities. Variable lease payments included in rent expense consist of such contingent rent, rent payments based on changes in an index and certain occupancy related costs, such as variable common area maintenance expense and property taxes. The Company is not subject to residual value guarantees under any of the lease agreements. Many of the Company's real estate leases contain usage restrictions, but do not contain financial covenants and restrictions. Lease expense consisted of the following: Three Months Ended March 31, 2019 Operating lease cost $ 11,355 Finance lease costs: Amortization of right-of-use assets $ 35 Interest on lease liabilities 55 Total finance lease costs $ 90 Variable lease costs $ 2,986 Sublease income (748 ) Total lease costs $ 13,683 Supplemental balance sheet information related to leases is as follows: March 31, 2019 Operating Leases Operating lease right-of-use assets $ 264,951 Other current liabilities $ 19,191 Operating lease liabilities 269,424 Total operating lease liabilities $ 288,615 Finance Leases Property and Equipment, gross $ 2,373 Accumulated amortization (1,158 ) Property and equipment, net $ 1,215 Current portion of long-term debt $ 95 Long-term debt, net of current portion 1,593 Total finance lease liabilities $ 1,688 Weighted Average Remaining Lease Term (in Years) Operating leases 12.4 Finance leases 9.7 Weighted Average Discount Rate Operating leases 7.70 % Finance leases 13.87 % Supplemental cash flow information related to leases is as follows: Three Months Ended March 31, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 10,852 Operating cash flows for finance leases 55 Financing cash flows for finance leases 26 Operating lease right-of-use assets obtained in exchange for lease liabilities: Operating lease ROU assets 5,191 Operating lease right-of-use assets obtained and liabilities incurred as a result of adoption of ASC 842: Operating lease ROU assets 265,547 Operating lease liabilities 288,763 Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2019 $ 29,422 $ 225 2020 43,456 327 2021 40,012 342 2022 38,590 342 2023 35,205 349 2024 31,488 350 Thereafter 247,190 1,278 Total lease payments 465,363 3,213 Less amount representing interest (176,748 ) (1,525 ) Total discounted lease liabilities 288,615 1,688 Less current portion (19,191 ) (95 ) Long-term portion of leases liabilities $ 269,424 $ 1,593 As of March 31, 2019, the Company had five additional operating leases for restaurant properties and an additional operating lease for additional space at a corporate office that had not yet commenced. These operating leases will commence between fiscal year 2019 and fiscal year 2020 with lease terms of nine years to 15 years . Minimum rent commitments due under capital and non-cancelable operating leases at December 30, 2018 were as follows: Operating Capital 2019 $ 44,427 $ 323 2020 44,144 327 2021 41,396 342 2022 40,215 342 2023 36,587 349 Thereafter 264,704 1,646 Total minimum lease payments (1) $ 471,473 3,329 Less amount representing interest (1,585 ) Total obligations under capital leases 1,744 Less current portion (108 ) Long-term debt under capital leases $ 1,636 (1) Minimum operating lease payments include contractual rent payments for closed restaurants for which the Company is still obligated under the lease agreements and have not been reduced by minimum sublease rent of $41.4 million due in the future under non-cancelable subleases. See Note 4—Other Liabilities. The Company subleases land and buildings related to closed restaurant locations and a closed office location under various operating sublease agreements. Initial sublease terms are generally for the period of time remaining on the head lease term and, in some cases, subleases provide for renewal options and in most cases rent escalations. As of March 31, 2019, the Company's subleases have remaining sublease terms of 3.1 years to 20.2 years . Some of the Company's subleases include options to extend the lease for up to 25 years . Variable lease payments included in sublease income consist of certain occupancy related costs, such as variable common area maintenance expense and property taxes where the Company makes the real estate payment and is reimbursed by the lessee. The sublease agreements do not include residual value guarantees. Consistent with the Company's real estate leases, many of the subleases contain usage restrictions, but do not contain financial covenants and restrictions. The undiscounted cash flows to be received under operating subleases were as follows: Operating Leases 2019 $ 2,064 2020 2,946 2021 3,055 2022 2,991 2023 2,951 2024 2,985 Thereafter 29,872 Total $ 46,864
Leases	Leases The Company utilizes land and buildings in its operations under various operating and finance lease agreements. The Company does not consider any one of these individual leases material to the Company's operations. Initial lease terms are generally for 20 years and, in many cases, provide for renewal options and in most cases rent escalations. As of March 31, 2019, the Company's leases have remaining lease terms of 0.5 years to 22.6 years . Some of the Company's leases include options to extend the lease for up to 40 years . Certain leases require contingent rent, determined as a percentage of sales as defined by the terms of the applicable lease agreement. For most locations, the Company is obligated for occupancy related costs including payment of property taxes, insurance and utilities. Variable lease payments included in rent expense consist of such contingent rent, rent payments based on changes in an index and certain occupancy related costs, such as variable common area maintenance expense and property taxes. The Company is not subject to residual value guarantees under any of the lease agreements. Many of the Company's real estate leases contain usage restrictions, but do not contain financial covenants and restrictions. Lease expense consisted of the following: Three Months Ended March 31, 2019 Operating lease cost $ 11,355 Finance lease costs: Amortization of right-of-use assets $ 35 Interest on lease liabilities 55 Total finance lease costs $ 90 Variable lease costs $ 2,986 Sublease income (748 ) Total lease costs $ 13,683 Supplemental balance sheet information related to leases is as follows: March 31, 2019 Operating Leases Operating lease right-of-use assets $ 264,951 Other current liabilities $ 19,191 Operating lease liabilities 269,424 Total operating lease liabilities $ 288,615 Finance Leases Property and Equipment, gross $ 2,373 Accumulated amortization (1,158 ) Property and equipment, net $ 1,215 Current portion of long-term debt $ 95 Long-term debt, net of current portion 1,593 Total finance lease liabilities $ 1,688 Weighted Average Remaining Lease Term (in Years) Operating leases 12.4 Finance leases 9.7 Weighted Average Discount Rate Operating leases 7.70 % Finance leases 13.87 % Supplemental cash flow information related to leases is as follows: Three Months Ended March 31, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 10,852 Operating cash flows for finance leases 55 Financing cash flows for finance leases 26 Operating lease right-of-use assets obtained in exchange for lease liabilities: Operating lease ROU assets 5,191 Operating lease right-of-use assets obtained and liabilities incurred as a result of adoption of ASC 842: Operating lease ROU assets 265,547 Operating lease liabilities 288,763 Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2019 $ 29,422 $ 225 2020 43,456 327 2021 40,012 342 2022 38,590 342 2023 35,205 349 2024 31,488 350 Thereafter 247,190 1,278 Total lease payments 465,363 3,213 Less amount representing interest (176,748 ) (1,525 ) Total discounted lease liabilities 288,615 1,688 Less current portion (19,191 ) (95 ) Long-term portion of leases liabilities $ 269,424 $ 1,593 As of March 31, 2019, the Company had five additional operating leases for restaurant properties and an additional operating lease for additional space at a corporate office that had not yet commenced. These operating leases will commence between fiscal year 2019 and fiscal year 2020 with lease terms of nine years to 15 years . Minimum rent commitments due under capital and non-cancelable operating leases at December 30, 2018 were as follows: Operating Capital 2019 $ 44,427 $ 323 2020 44,144 327 2021 41,396 342 2022 40,215 342 2023 36,587 349 Thereafter 264,704 1,646 Total minimum lease payments (1) $ 471,473 3,329 Less amount representing interest (1,585 ) Total obligations under capital leases 1,744 Less current portion (108 ) Long-term debt under capital leases $ 1,636 (1) Minimum operating lease payments include contractual rent payments for closed restaurants for which the Company is still obligated under the lease agreements and have not been reduced by minimum sublease rent of $41.4 million due in the future under non-cancelable subleases. See Note 4—Other Liabilities. The Company subleases land and buildings related to closed restaurant locations and a closed office location under various operating sublease agreements. Initial sublease terms are generally for the period of time remaining on the head lease term and, in some cases, subleases provide for renewal options and in most cases rent escalations. As of March 31, 2019, the Company's subleases have remaining sublease terms of 3.1 years to 20.2 years . Some of the Company's subleases include options to extend the lease for up to 25 years . Variable lease payments included in sublease income consist of certain occupancy related costs, such as variable common area maintenance expense and property taxes where the Company makes the real estate payment and is reimbursed by the lessee. The sublease agreements do not include residual value guarantees. Consistent with the Company's real estate leases, many of the subleases contain usage restrictions, but do not contain financial covenants and restrictions. The undiscounted cash flows to be received under operating subleases were as follows: Operating Leases 2019 $ 2,064 2020 2,946 2021 3,055 2022 2,991 2023 2,951 2024 2,985 Thereafter 29,872 Total $ 46,864

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Stockholders' Equity	Stockholders' Equity Purchase of Treasury Stock On February 26, 2018, the Company announced that its board of directors approved a share repurchase program for up to 1,500,000 shares of the Company's common stock. Under the share repurchase program, shares may be repurchased from time to time in open market transactions at prevailing market prices, in privately negotiated transactions or by other means in accordance with federal securities laws, including Rule 10b-18 under the Securities Exchange Act of 1934, as amended. The share repurchase program has no time limit and may be modified, suspended, superseded or terminated at any time by the Company's board of directors. The Company repurchased 158,269 shares of its common stock under the program in open market transactions during the three months ended March 31, 2019 for $2.2 million . The repurchased shares are held as treasury stock at cost. Stock-Based Compensation During the three months ended March 31, 2019 , the Company granted certain employees and a consultant a total of 223,948 non-vested restricted shares under the Fiesta Restaurant Group, Inc. 2012 Stock Incentive Plan (the "Fiesta Plan"). The shares granted generally vest and become non-forfeitable over a four -year vesting period. The weighted average fair value at grant date for non-vested shares issued during the three months ended March 31, 2019 and April 1, 2018 was $13.44 and $18.70 per share, respectively. During the three months ended March 31, 2019 , the Company granted a certain executive a total of 15,348 restricted stock units under the Fiesta Plan, which vest in two tranches over a two -year vesting period. The restricted stock units granted to the executive are subject to continued service and attainment of specified share prices of the Company's common stock for a specified period of time within each vesting period. Each tranche vests by the end of a one-year period if the specified target stock price condition for that year is met. If the specified target stock price condition for the first tranche is not met for the year, the cumulative unearned restricted stock units will be rolled over to the subsequent tranche. For the restricted stock units granted in the three months ended March 31, 2019 , the number of shares into which these restricted stock units convert ranges from no shares, if the service and market performance conditions are not met, to 15,348 shares, if the service and market performance conditions are met in the last vesting period. The weighted average fair value at grant date for the restricted stock units granted to executives in the three months ended March 31, 2019 and April 1, 2018 was $1.76 and $6.96 per share, respectively. Stock-based compensation expense for the three months ended March 31, 2019 and April 1, 2018 was $0.8 million and $0.9 million , respectively. At March 31, 2019 , the total unrecognized stock-based compensation expense related to non-vested restricted shares and restricted stock units was approximately $6.6 million . At March 31, 2019 , the remaining weighted average vesting period for non-vested restricted shares was 3.2 years and restricted stock units was 1.4 years. A summary of all non-vested restricted shares and restricted stock units activity for the three months ended March 31, 2019 is as follows: Non-Vested Shares Restricted Stock Units Shares Weighted Units Weighted Outstanding at December 30, 2018 287,866 $ 20.70 231,112 $ 12.44 Granted 223,948 13.44 15,348 1.76 Vested and released (65,363 ) 22.17 (3,124 ) 62.05 Forfeited (32,257 ) 20.08 (65,336 ) 15.22 Outstanding at March 31, 2019 414,194 $ 16.53 178,000 $ 9.62 The fair value of the non-vested restricted shares and all other restricted stock units is based on the closing price on the date of grant. The fair value of the restricted stock units subject to market conditions was estimated using the Monte Carlo simulation method. The assumptions used to value grant restricted stock units subject to market conditions are detailed below: 2019 2018 Grant date stock price $ 14.66 $ 18.70 Fair value at grant date $ 1.76 $ 6.96 Risk free interest rate 2.53 % 2.40 % Expected term (in years) 2 3 Dividend yield — % — % Expected volatility 43.18 % 41.49 %

Business Segment Information

Business Segment Information	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
Business Segment Information	Business Segment Information The Company owns, operates and franchises two restaurant brands, Pollo Tropical ® and Taco Cabana ® , each of which is an operating segment. Pollo Tropical restaurants feature fire-grilled and crispy citrus marinated chicken and other freshly prepared tropical inspired menu items, while Taco Cabana restaurants specialize in Mexican inspired food. Each segment's accounting policies are described in the summary of significant accounting policies 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 December 30, 2018 . The primary measure of segment profit or loss used by the chief operating decision maker to assess performance and allocate resources is Adjusted EBITDA, which is defined as earnings attributable to the applicable operating segments before interest expense, income taxes, depreciation and amortization, impairment and other lease charges, closed restaurant rent expense, net of sublease income, stock-based compensation expense, other expense (income), net, and certain significant items for each segment that management believes are related to strategic changes and/or are not related to the ongoing operation of the Company's restaurants as set forth in the reconciliation table below. 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 March 31, 2019: Restaurant sales $ 91,026 $ 74,155 $ — $ 165,181 Franchise revenue 455 216 — 671 Cost of sales 28,298 22,212 — 50,510 Restaurant wages and related expenses (1) 21,153 23,883 — 45,036 Restaurant rent expense 5,421 6,324 — 11,745 Other restaurant operating expenses 11,958 9,805 — 21,763 Advertising expense 3,032 2,489 — 5,521 General and administrative expense (2) 8,347 6,724 — 15,071 Adjusted EBITDA 14,317 2,895 — 17,212 Depreciation and amortization 5,213 4,335 — 9,548 Capital expenditures 7,145 4,037 355 11,537 April 1, 2018: Restaurant sales $ 94,478 $ 74,355 $ — $ 168,833 Franchise revenue 464 187 — 651 Cost of sales 31,015 22,550 — 53,565 Restaurant wages and related expenses (1) 22,156 24,327 — 46,483 Restaurant rent expense 4,297 4,595 — 8,892 Other restaurant operating expenses 12,115 11,335 — 23,450 Advertising expense 3,316 2,897 — 6,213 General and administrative expense (2) 8,042 6,877 — 14,919 Adjusted EBITDA 14,447 2,511 — 16,958 Depreciation and amortization 5,316 3,683 — 8,999 Capital expenditures 8,173 6,911 84 15,168 Identifiable Assets: March 31, 2019 $ 352,050 $ 287,779 $ 36,602 $ 676,431 December 30, 2018 207,435 174,681 36,543 418,659 (1) Includes stock-based compensation expense of $27 and $17 for the three months ended March 31, 2019 and April 1, 2018 , respectively. (2) Includes stock-based compensation expense of $765 and $872 for the three months ended March 31, 2019 and April 1, 2018 , respectively. A reconciliation of consolidated net income to Adjusted EBITDA follows: Three Months Ended Pollo Tropical Taco Cabana Other Consolidated March 31, 2019: Net income $ 2,289 Provision for income taxes 946 Income (loss) before taxes $ 5,956 $ (2,721 ) $ — $ 3,235 Add: Non-general and administrative expense adjustments: Depreciation and amortization 5,213 4,335 — 9,548 Impairment and other lease charges (379 ) 41 — (338 ) Interest expense 656 578 — 1,234 Closed restaurant rent expense, net of sublease income 1,144 280 — 1,424 Other expense (income), net 596 106 — 702 Stock-based compensation expense in restaurant wages 5 22 — 27 Total non-general and administrative expense adjustments 7,235 5,362 — 12,597 General and administrative expense adjustments: Stock-based compensation expense 577 188 — 765 Restructuring costs and retention bonuses 549 66 — 615 Total general and administrative expense adjustments 1,126 254 — 1,380 Adjusted EBITDA $ 14,317 $ 2,895 $ — $ 17,212 April 1, 2018: Net income $ 4,184 Provision for income taxes 1,625 Income (loss) before taxes $ 8,128 $ (2,319 ) $ — $ 5,809 Add: Non-general and administrative expense adjustments: Depreciation and amortization 5,316 3,683 — 8,999 Impairment and other lease charges (541 ) (121 ) — (662 ) Interest expense 528 541 — 1,069 Other expense (income), net 346 20 — 366 Stock-based compensation expense in restaurant wages 5 12 — 17 Total non-general and administrative expense adjustments 5,654 4,135 — 9,789 General and administrative expense adjustments: Stock-based compensation expense 467 405 — 872 Restructuring costs and retention bonuses 198 290 — 488 Total general and administrative expense adjustments 665 695 — 1,360 Adjusted EBITDA $ 14,447 $ 2,511 $ — $ 16,958

Earnings Per Share

Earnings Per Share	3 Months Ended
	Mar. 31, 2019
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Basic earnings per share ("EPS") is computed by dividing net income applicable to common shares by the weighted average number of common shares outstanding during each period. 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 EPS pursuant to the two-class method. The two-class method of computing EPS 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. EPS is 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 EPS reflects the potential dilution that could occur if the restricted stock units were to be converted into common shares. Restricted stock units with performance conditions are only included in the diluted EPS calculation to the extent that performance conditions have been met at the measurement date. Diluted EPS is computed 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 1,061 shares were excluded in the computation of diluted EPS for the three months ended April 1, 2018 because including them would have been antidilutive. For the three months ended March 31, 2019 , no shares of outstanding restricted stock units were excluded in the computation of diluted EPS. The computation of basic and diluted EPS is as follows: Three Months Ended March 31, 2019 April 1, 2018 Basic and diluted EPS: Net income $ 2,289 $ 4,184 Less: income allocated to participating securities 22 40 Net income available to common shareholders $ 2,267 $ 4,144 Weighted average common shares—basic 26,842,704 26,874,016 Restricted stock units 2,373 5,815 Weighted average common shares—diluted 26,845,077 26,879,831 Earnings per common share—basic $ 0.08 $ 0.15 Earnings per common share—diluted 0.08 0.15

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Lease Assignments . Taco Cabana has assigned three leases to various parties on properties where it no longer operates restaurants with lease terms expiring on various dates through 2029. The assignees are responsible for making the payments required by the leases. The Company is a guarantor under one of the leases, and it remains secondarily liable as a surety with respect to two of the leases. Pollo Tropical assigned one lease to a third party on a property where it no longer operates with a lease term expiring in 2033. The assignee is responsible for making the payments required by the lease. The Company is a guarantor under the lease. The maximum potential liability for future rental payments that the Company could be required to make under these leases at March 31, 2019 was $3.5 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 will be ultimately responsible for the obligations under these leases. Legal Matters

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements In January 2017, the FASB issued ASU No. 2017-04, Simplifying the Test for Goodwill Impairment , which eliminates the requirement to calculate the implied fair value of goodwill if the fair value of a reporting unit is less than the carrying amount of the reporting unit. Instead, if the carrying amount of a reporting unit exceeds its fair value, an impairment loss will be recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit. The guidance will be effective for interim and annual periods beginning after December 15, 2019. Early adoption is permitted for any goodwill impairment tests after January 1, 2017. This standard may have an impact on the Company's financial statements if goodwill impairment is recognized in future periods. In August 2018, the FASB issued ASU No. 2018-15, Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Consolidation	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	Fiscal Year . The Company uses a 52 – 53 week fiscal year ending on the Sunday closest to December 31. The fiscal year ended December 30, 2018 contained 52 weeks. The three months ended March 31, 2019 and April 1, 2018 each contained thirteen weeks. The fiscal year ending December 29, 2019 will contain 52
Basis of Presentation	Basis of Presentation. The accompanying unaudited condensed consolidated financial statements for the three months ended March 31, 2019 and April 1, 2018 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 months ended March 31, 2019 and April 1, 2018 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 30, 2018 included in the Company's Annual Report on Form 10-K for the fiscal year ended December 30, 2018 . The December 30, 2018
Guidance Adopted in 2019 and Recent Accounting Pronouncements	Guidance Adopted in 2019. In February 2016, and in subsequent updates, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-02, Leases (Topic 842) ("ASC 842"), which requires lessee recognition of lease assets and lease liabilities on the balance sheet and disclosure of key information about leasing arrangements. The Company adopted this new accounting standard and all the related amendments as of December 31, 2018 using the modified retrospective method, with certain optional practical expedients including the transition practical expedient package, which among other things does not require reassessment of lease classification. The Company elected the transition method that allows it to initially apply the new standard at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The comparative period information has not been restated and continues to be reported under the accounting standard in effect for that period. The Company has recognized lease liabilities and corresponding right-of-use ("ROU") lease assets for substantially all of the leases it previously accounted for as operating leases, including leases related to closed restaurant properties. The initial ROU assets were calculated as the present value of the remaining operating lease payments using the Company's incremental borrowing rate as of December 31, 2018, reduced by accrued occupancy costs such as certain closed-restaurant lease reserves, accrued rent (including accruals to expense operating lease payments on a straight-line basis), unamortized lease incentives and any unamortized sale-leaseback gains that resulted from off-market terms and increased by unamortized lease acquisition costs. Upon the adoption of ASC 842, the Company no longer records closed restaurant lease reserves, and ROU lease assets are reviewed for impairment with the Company's long-lived assets. The Company elected the practical expedient to combine lease and non-lease components of real estate contracts, which resulted in classification of certain occupancy related expenses that are included in other restaurant operating expenses for periods prior to the adoption of ASC 842 as restaurant rent expenses in the consolidated statement of operations for periods subsequent to the adoption of ASC 842. The Company separately presents rent expense related to its closed restaurant locations and any sublease income related to these closed restaurant locations within closed restaurant rent expense, net of sublease income in the consolidated statement of operations for periods subsequent to the adoption of ASC 842. The Company recorded an initial adjustment to the opening balance of retained earnings of $14.0 million associated with previously deferred gains on sale-leaseback transactions and impairment of operating lease right-of-use assets as of the date of adoption. This adjustment consisted of $18.6 million in deferred gains on sale-leaseback transactions, net of a related deferred tax asset of $4.3 million and $0.2 million In January 2017, the FASB issued ASU No. 2017-04, Simplifying the Test for Goodwill Impairment , which eliminates the requirement to calculate the implied fair value of goodwill if the fair value of a reporting unit is less than the carrying amount of the reporting unit. Instead, if the carrying amount of a reporting unit exceeds its fair value, an impairment loss will be recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit. The guidance will be effective for interim and annual periods beginning after December 15, 2019. Early adoption is permitted for any goodwill impairment tests after January 1, 2017. This standard may have an impact on the Company's financial statements if goodwill impairment is recognized in future periods. In August 2018, the FASB issued ASU No. 2018-15, Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract
Revenue Recognition	Revenue Recognition. Revenue is recognized upon transfer of promised products or services to customers in an amount that reflects the consideration the Company received in exchange for those products or services. Revenues from the Company's owned and operated restaurants are recognized when payment is tendered at the time of sale. Franchise royalty revenues are based on a percent of gross sales and are recorded as income when earned. Initial franchise fees and area development fees associated with new franchise agreements are not distinct from the continuing rights and services offered by the Company during the term of the related franchise agreements and are recognized as income over the term of the related franchise agreements. A portion of the initial franchise fee is allocated to training services and is recognized as revenue when the Company completes the training services.
Fair Value of Financial Instruments	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 management's 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.
Long-Lived Assets	Long-Lived Assets. The Company assesses the recoverability of property and equipment and definite-lived intangible assets including right-of-use lease assets by determining whether the carrying value of these assets can be recovered over their respective remaining lives through undiscounted future operating cash flows. Impairment is reviewed when events or changes in circumstances indicate that the carrying amounts of these assets may not be fully recoverable. See Note 3—Impairment of Long-Lived Assets.
Leases	Leases. The Company assesses whether an agreement contains a lease at inception. Operating leases are included within operating lease right-of-use assets, other current liabilities, and operating lease liabilities in the consolidated balance sheets. Finance leases are included within property and equipment, current portion of long-term debt, and long-term debt, net of current maturities in the consolidated balance sheets. ROU assets represent the Company's right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. The operating lease ROU asset also includes any lease payments made in advance and is reduced by lease incentives received. As most leases do not provide an implicit rate, the Company uses its incremental borrowing rate at commencement date in determining the present value of lease payments. Lease terms include options to extend the lease when it is reasonably certain that the Company will exercise that option. The Company assumes options are reasonably certain to be exercised when such options are required to achieve a minimum 20
Use of Estimates	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 the disclosure of
Impairment of Long-Lived Assets	The Company reviews its long-lived assets, principally property and equipment and lease ROU assets, 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. There is uncertainty in the projected undiscounted future cash flows used in the Company's impairment review analysis. If actual performance does not achieve the projections, the Company may recognize impairment charges in future periods, and such charges could be material.
Purchase of Treasury Stock	Purchase of Treasury Stock On February 26, 2018, the Company announced that its board of directors approved a share repurchase program for up to 1,500,000 shares of the Company's common stock. Under the share repurchase program, shares may be repurchased from time to time in open market transactions at prevailing market prices, in privately negotiated transactions or by other means in accordance with federal securities laws, including Rule 10b-18 under the Securities Exchange Act of 1934, as amended. The share repurchase program has no time limit and may be modified, suspended, superseded or terminated at any time by the Company's board of directors. The Company repurchased 158,269 shares of its common stock under the program in open market transactions during the three months ended March 31, 2019 for $2.2 million
Segment Reporting	Each segment's accounting policies are described in the summary of significant accounting policies 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 December 30, 2018
Earnings per Share	Basic earnings per share ("EPS") is computed by dividing net income applicable to common shares by the weighted average number of common shares outstanding during each period. 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 EPS pursuant to the two-class method. The two-class method of computing EPS 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. EPS is 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 EPS reflects the potential dilution that could occur if the restricted stock units were to be converted into common shares. Restricted stock units with performance conditions are only included in the diluted EPS calculation to the extent that performance conditions have been met at the measurement date. Diluted EPS is computed 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.

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	3 Months Ended
	Mar. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets, consist of the following: March 31, 2019 December 30, 2018 Prepaid contract expenses $ 4,647 $ 4,232 Assets held for sale (1) 4,336 — Other 4,237 2,330 $ 13,220 $ 6,562 (1) One closed Pollo Tropical restaurant and two Taco Cabana restaurant properties owned by the Company were classified as held for sale as of March 31, 2019

Impairment of Long-Lived Asse_2

Impairment of Long-Lived Assets and Other Lease Charges (Tables)	3 Months Ended
	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Summary of Impairment on Long-Lived Assets by Segment	A summary of impairment on long-lived assets and other lease charges (recoveries) recorded by segment is as follows: Three Months Ended March 31, 2019 April 1, 2018 Pollo Tropical $ (379 ) $ (541 ) Taco Cabana 41 (121 ) $ (338 ) $ (662 )
Other Lease Charges (Recoveries) by Segment	A summary of impairment on long-lived assets and other lease charges (recoveries) recorded by segment is as follows: Three Months Ended March 31, 2019 April 1, 2018 Pollo Tropical $ (379 ) $ (541 ) Taco Cabana 41 (121 ) $ (338 ) $ (662 )

Other Liabilities (Tables)

Other Liabilities (Tables)	3 Months Ended
	Mar. 31, 2019
Other Liabilities Disclosure [Abstract]
Other Liabilities, Current	Other current liabilities consist of the following: March 31, 2019 December 30, 2018 Accrued workers' compensation and general liability claims $ 5,394 $ 4,886 Sales and property taxes 1,817 1,958 Accrued occupancy costs 1,705 4,554 Operating lease liabilities 19,191 — Other 2,991 2,688 $ 31,098 $ 14,086
Other Liabilities, Non-current	Other non-current liabilities consist of the following: March 31, 2019 December 30, 2018 Accrued occupancy costs $ 78 $ 21,534 Deferred compensation 869 867 Accrued workers' compensation and general liability claims 6,808 6,808 Other 785 3,295 $ 8,540 $ 32,504
Activity in the Closed-Restaurant Reserve	The following table presents the activity in the closed-restaurant reserve, of which $0.1 million and $ 4.4 million are included in non-current accrued occupancy costs at March 31, 2019 and December 30, 2018 , respectively, with the remainder in current accrued occupancy costs. At March 31, 2019 , all closed-restaurant reserves are included in current accrued occupancy costs. Three Months Ended March 31, 2019 Year Ended December 30, 2018 Balance, beginning of period $ 8,819 $ 12,994 Provisions for restaurant closures — 2,228 Additional lease charges (recoveries), net (742 ) (152 ) Payments, net (693 ) (6,778 ) Other adjustments (1) (5,708 ) 527 Balance, end of period $ 1,676 $ 8,819 (1)

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Lease Expense	Lease expense consisted of the following: Three Months Ended March 31, 2019 Operating lease cost $ 11,355 Finance lease costs: Amortization of right-of-use assets $ 35 Interest on lease liabilities 55 Total finance lease costs $ 90 Variable lease costs $ 2,986 Sublease income (748 ) Total lease costs $ 13,683
Supplemental Balance Sheet Information	Supplemental balance sheet information related to leases is as follows: March 31, 2019 Operating Leases Operating lease right-of-use assets $ 264,951 Other current liabilities $ 19,191 Operating lease liabilities 269,424 Total operating lease liabilities $ 288,615 Finance Leases Property and Equipment, gross $ 2,373 Accumulated amortization (1,158 ) Property and equipment, net $ 1,215 Current portion of long-term debt $ 95 Long-term debt, net of current portion 1,593 Total finance lease liabilities $ 1,688 Weighted Average Remaining Lease Term (in Years) Operating leases 12.4 Finance leases 9.7 Weighted Average Discount Rate Operating leases 7.70 % Finance leases 13.87 %
Supplemental Cash Flow Information	Supplemental cash flow information related to leases is as follows: Three Months Ended March 31, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 10,852 Operating cash flows for finance leases 55 Financing cash flows for finance leases 26 Operating lease right-of-use assets obtained in exchange for lease liabilities: Operating lease ROU assets 5,191 Operating lease right-of-use assets obtained and liabilities incurred as a result of adoption of ASC 842: Operating lease ROU assets 265,547 Operating lease liabilities 288,763
Maturities of Operating Lease Liabilities	Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2019 $ 29,422 $ 225 2020 43,456 327 2021 40,012 342 2022 38,590 342 2023 35,205 349 2024 31,488 350 Thereafter 247,190 1,278 Total lease payments 465,363 3,213 Less amount representing interest (176,748 ) (1,525 ) Total discounted lease liabilities 288,615 1,688 Less current portion (19,191 ) (95 ) Long-term portion of leases liabilities $ 269,424 $ 1,593
Maturities of Finance Lease Liabilities	Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2019 $ 29,422 $ 225 2020 43,456 327 2021 40,012 342 2022 38,590 342 2023 35,205 349 2024 31,488 350 Thereafter 247,190 1,278 Total lease payments 465,363 3,213 Less amount representing interest (176,748 ) (1,525 ) Total discounted lease liabilities 288,615 1,688 Less current portion (19,191 ) (95 ) Long-term portion of leases liabilities $ 269,424 $ 1,593
Minimum Rent Commitments Due Under Non-Cancelable Operating Leases	Minimum rent commitments due under capital and non-cancelable operating leases at December 30, 2018 were as follows: Operating Capital 2019 $ 44,427 $ 323 2020 44,144 327 2021 41,396 342 2022 40,215 342 2023 36,587 349 Thereafter 264,704 1,646 Total minimum lease payments (1) $ 471,473 3,329 Less amount representing interest (1,585 ) Total obligations under capital leases 1,744 Less current portion (108 ) Long-term debt under capital leases $ 1,636 (1) Minimum operating lease payments include contractual rent payments for closed restaurants for which the Company is still obligated under the lease agreements and have not been reduced by minimum sublease rent of $41.4 million
Minimum Rent Commitments Due Under Capital Leases	Minimum rent commitments due under capital and non-cancelable operating leases at December 30, 2018 were as follows: Operating Capital 2019 $ 44,427 $ 323 2020 44,144 327 2021 41,396 342 2022 40,215 342 2023 36,587 349 Thereafter 264,704 1,646 Total minimum lease payments (1) $ 471,473 3,329 Less amount representing interest (1,585 ) Total obligations under capital leases 1,744 Less current portion (108 ) Long-term debt under capital leases $ 1,636 (1) Minimum operating lease payments include contractual rent payments for closed restaurants for which the Company is still obligated under the lease agreements and have not been reduced by minimum sublease rent of $41.4 million
Undiscounted Cash Flows to be Received Under Operating Subleases	The undiscounted cash flows to be received under operating subleases were as follows: Operating Leases 2019 $ 2,064 2020 2,946 2021 3,055 2022 2,991 2023 2,951 2024 2,985 Thereafter 29,872 Total $ 46,864

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Schedule of Non-vested Restricted Shares and Restricted Stock Units Activity	A summary of all non-vested restricted shares and restricted stock units activity for the three months ended March 31, 2019 is as follows: Non-Vested Shares Restricted Stock Units Shares Weighted Units Weighted Outstanding at December 30, 2018 287,866 $ 20.70 231,112 $ 12.44 Granted 223,948 13.44 15,348 1.76 Vested and released (65,363 ) 22.17 (3,124 ) 62.05 Forfeited (32,257 ) 20.08 (65,336 ) 15.22 Outstanding at March 31, 2019 414,194 $ 16.53 178,000 $ 9.62
Restricted Stock Units Subject to Market Conditions Assumptions	The assumptions used to value grant restricted stock units subject to market conditions are detailed below: 2019 2018 Grant date stock price $ 14.66 $ 18.70 Fair value at grant date $ 1.76 $ 6.96 Risk free interest rate 2.53 % 2.40 % Expected term (in years) 2 3 Dividend yield — % — % Expected volatility 43.18 % 41.49 %

Business Segment Information (T

Business Segment Information (Tables)	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Three Months Ended Pollo Tropical Taco Cabana Other Consolidated March 31, 2019: Restaurant sales $ 91,026 $ 74,155 $ — $ 165,181 Franchise revenue 455 216 — 671 Cost of sales 28,298 22,212 — 50,510 Restaurant wages and related expenses (1) 21,153 23,883 — 45,036 Restaurant rent expense 5,421 6,324 — 11,745 Other restaurant operating expenses 11,958 9,805 — 21,763 Advertising expense 3,032 2,489 — 5,521 General and administrative expense (2) 8,347 6,724 — 15,071 Adjusted EBITDA 14,317 2,895 — 17,212 Depreciation and amortization 5,213 4,335 — 9,548 Capital expenditures 7,145 4,037 355 11,537 April 1, 2018: Restaurant sales $ 94,478 $ 74,355 $ — $ 168,833 Franchise revenue 464 187 — 651 Cost of sales 31,015 22,550 — 53,565 Restaurant wages and related expenses (1) 22,156 24,327 — 46,483 Restaurant rent expense 4,297 4,595 — 8,892 Other restaurant operating expenses 12,115 11,335 — 23,450 Advertising expense 3,316 2,897 — 6,213 General and administrative expense (2) 8,042 6,877 — 14,919 Adjusted EBITDA 14,447 2,511 — 16,958 Depreciation and amortization 5,316 3,683 — 8,999 Capital expenditures 8,173 6,911 84 15,168 Identifiable Assets: March 31, 2019 $ 352,050 $ 287,779 $ 36,602 $ 676,431 December 30, 2018 207,435 174,681 36,543 418,659 (1) Includes stock-based compensation expense of $27 and $17 for the three months ended March 31, 2019 and April 1, 2018 , respectively. (2) Includes stock-based compensation expense of $765 and $872 for the three months ended March 31, 2019 and April 1, 2018
Reconciliation of Consolidated Net Income (Loss) to Adjusted EBITDA	A reconciliation of consolidated net income to Adjusted EBITDA follows: Three Months Ended Pollo Tropical Taco Cabana Other Consolidated March 31, 2019: Net income $ 2,289 Provision for income taxes 946 Income (loss) before taxes $ 5,956 $ (2,721 ) $ — $ 3,235 Add: Non-general and administrative expense adjustments: Depreciation and amortization 5,213 4,335 — 9,548 Impairment and other lease charges (379 ) 41 — (338 ) Interest expense 656 578 — 1,234 Closed restaurant rent expense, net of sublease income 1,144 280 — 1,424 Other expense (income), net 596 106 — 702 Stock-based compensation expense in restaurant wages 5 22 — 27 Total non-general and administrative expense adjustments 7,235 5,362 — 12,597 General and administrative expense adjustments: Stock-based compensation expense 577 188 — 765 Restructuring costs and retention bonuses 549 66 — 615 Total general and administrative expense adjustments 1,126 254 — 1,380 Adjusted EBITDA $ 14,317 $ 2,895 $ — $ 17,212 April 1, 2018: Net income $ 4,184 Provision for income taxes 1,625 Income (loss) before taxes $ 8,128 $ (2,319 ) $ — $ 5,809 Add: Non-general and administrative expense adjustments: Depreciation and amortization 5,316 3,683 — 8,999 Impairment and other lease charges (541 ) (121 ) — (662 ) Interest expense 528 541 — 1,069 Other expense (income), net 346 20 — 366 Stock-based compensation expense in restaurant wages 5 12 — 17 Total non-general and administrative expense adjustments 5,654 4,135 — 9,789 General and administrative expense adjustments: Stock-based compensation expense 467 405 — 872 Restructuring costs and retention bonuses 198 290 — 488 Total general and administrative expense adjustments 665 695 — 1,360 Adjusted EBITDA $ 14,447 $ 2,511 $ — $ 16,958

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2019
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	The computation of basic and diluted EPS is as follows: Three Months Ended March 31, 2019 April 1, 2018 Basic and diluted EPS: Net income $ 2,289 $ 4,184 Less: income allocated to participating securities 22 40 Net income available to common shareholders $ 2,267 $ 4,144 Weighted average common shares—basic 26,842,704 26,874,016 Restricted stock units 2,373 5,815 Weighted average common shares—diluted 26,845,077 26,879,831 Earnings per common share—basic $ 0.08 $ 0.15 Earnings per common share—diluted 0.08 0.15

Basis of Presentation - Narrati

Basis of Presentation - Narrative (Details)	3 Months Ended
	Mar. 31, 2019segmentrestaurant
Entity Information [Line Items]
Number of operating segments | segment	2
Minimum
Entity Information [Line Items]
Lease term	20 years
Entity Operated Units | Pollo Tropical
Entity Information [Line Items]
Number of restaurants	139
Entity Operated Units | Taco Cabana
Entity Information [Line Items]
Number of restaurants	164
Franchised Units | Pollo Tropical
Entity Information [Line Items]
Number of restaurants	31
Franchised Units | Pollo Tropical | Puerto Rico
Entity Information [Line Items]
Number of restaurants	17
Franchised Units | Pollo Tropical | Panama
Entity Information [Line Items]
Number of restaurants	4
Franchised Units | Pollo Tropical | Guyana
Entity Information [Line Items]
Number of restaurants	2
Franchised Units | Pollo Tropical | Bahamas
Entity Information [Line Items]
Number of restaurants	1
Franchised Units | Pollo Tropical | Florida | College Campus
Entity Information [Line Items]
Number of restaurants	6
Franchised Units | Pollo Tropical | Florida | Hospital
Entity Information [Line Items]
Number of restaurants	1
Franchised Units | Taco Cabana
Entity Information [Line Items]
Number of restaurants	8
Franchised Units | Taco Cabana | New Mexico
Entity Information [Line Items]
Number of restaurants	6
Franchised Units | Taco Cabana | Texas
Entity Information [Line Items]
Number of restaurants	2

Basis of Presentation - Guidanc

Basis of Presentation - Guidance Adopted in 2019 (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018	Dec. 30, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect adjustment to retained earnings	$ 88,559		$ 72,268
Deferred gains on sale-leaseback transactions	$ 0		$ 19,899
ASU 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect adjustment to retained earnings		$ 14,000
Deferred gains on sale-leaseback transactions		18,600
Deferred tax asset related to sale-leaseback transactions		4,300
Impairment charges related to sale-leaseback transactions		$ 200

Basis of Presentation - Fair Va

Basis of Presentation - Fair Value Disclosures (Details) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 30, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying value of senior credit facility	$ 82	$ 78
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of senior credit facility	$ 82	$ 78

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets (Details) $ in Thousands	Mar. 31, 2019USD ($)restaurant	Dec. 30, 2018USD ($)
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid contract expenses	$ 4,647	$ 4,232
Assets held for sale	4,336	0
Other	4,237	2,330
Prepaid expenses and other current assets	$ 13,220	$ 6,562
Pollo Tropical
Property, Plant and Equipment [Line Items]
Restaurant properties classified as held for sale | restaurant	1
Taco Cabana
Property, Plant and Equipment [Line Items]
Restaurant properties classified as held for sale | restaurant	2

Impairment of Long-Lived Asse_3

Impairment of Long-Lived Assets and Other Lease Charges - Summary by Segment (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018
Impairment and Other Lease Charges [Line Items]
Impairment and other lease charges	$ (338)	$ (662)
Pollo Tropical
Impairment and Other Lease Charges [Line Items]
Impairment and other lease charges	(379)	(541)
Taco Cabana
Impairment and Other Lease Charges [Line Items]
Impairment and other lease charges	$ 41	$ (121)

Impairment of Long-Lived Asse_4

Impairment of Long-Lived Assets and Other Lease Charges - Narrative (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018
Level 3
Impairment and Other Lease Charges [Line Items]
Assets measured at fair value associated with impairment charges	$ 0
Pollo Tropical
Impairment and Other Lease Charges [Line Items]
Asset impairment charges	400,000
Lease charge recoveries	$ (700,000)	$ (600,000)
Taco Cabana
Impairment and Other Lease Charges [Line Items]
Lease charge recoveries		$ (100,000)

Other Liabilities - Current (De

Other Liabilities - Current (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 30, 2018
Other Liabilities Disclosure [Abstract]
Accrued workers' compensation and general liability claims	$ 5,394	$ 4,886
Sales and property taxes	1,817	1,958
Accrued occupancy costs	1,705	4,554
Operating lease liabilities	19,191	0
Other	2,991	2,688
Other current liabilities	$ 31,098	$ 14,086

Other Liabilities - Non-current

Other Liabilities - Non-current (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 30, 2018
Other Liabilities Disclosure [Abstract]
Accrued occupancy costs	$ 78	$ 21,534
Deferred compensation	869	867
Accrued workers' compensation and general liability claims	6,808	6,808
Other	785	3,295
Other non-current liabilities	$ 8,540	$ 32,504

Other Liabilities - Narrative (

Other Liabilities - Narrative (Details) - Closed Stores - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 30, 2018	Dec. 31, 2017
Restructuring Cost and Reserve [Line Items]
Closed-restaurant reserve	$ 1,676	$ 8,819	$ 12,994
Other Liabilities, Non-current
Restructuring Cost and Reserve [Line Items]
Closed-restaurant reserve	$ 100	$ 4,400

Other Liabilities - Closed-Rest

Other Liabilities - Closed-Restaurant Reserve (Details) - Closed Stores - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 30, 2018
Activity in the Closed-Restaurant Reserve
Balance, beginning of period	$ 8,819	$ 12,994
Provisions for restaurant closures	0	2,228
Additional lease charges (recoveries), net	(742)	(152)
Payments, net	(693)	(6,778)
Other adjustments	(5,708)	527
Balance, end of period	$ 1,676	$ 8,819

Leases - Narrative (Details)

Leases - Narrative (Details)	3 Months Ended
	Mar. 31, 2019lease
Lessee, Lease, Description [Line Items]
Number of leases for restaurant properties and corporate office space that had not yet commenced	5
Sublease includes options to extend sublease term, up to	25 years
Minimum
Lessee, Lease, Description [Line Items]
Lease term	20 years
Remaining lease term	6 months
Lease term of leases not yet commenced	9 years
Sublease, remaining lease term	3 years 1 month 6 days
Maximum
Lessee, Lease, Description [Line Items]
Lease term	40 years
Remaining lease term	22 years 7 months 6 days
Lease term of leases not yet commenced	15 years
Sublease, remaining lease term	20 years 2 months 12 days

Leases - Lease Expense (Details

Leases - Lease Expense (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)
Leases [Abstract]
Operating lease cost	$ 11,355
Finance lease costs:
Amortization of right-of-use assets	35
Interest on lease liabilities	55
Total finance lease costs	90
Variable lease costs	2,986
Sublease income	(748)
Total lease costs	$ 13,683

Leases - Supplemental Balance S

Leases - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 30, 2018
Operating Leases
Operating lease right-of-use assets	$ 264,951	$ 0
Other current liabilities	19,191	0
Operating lease liabilities	269,424	$ 0
Total operating lease liabilities	288,615
Finance Leases
Property and Equipment, gross	2,373
Accumulated amortization	(1,158)
Property and equipment, net	1,215
Current portion of long-term debt	95
Long-term debt, net of current portion	1,593
Total finance lease liabilities	$ 1,688
Weighted Average Remaining Lease Term (in Years)
Operating leases	12 years 4 months 24 days
Finance leases	9 years 8 months 12 days
Weighted Average Discount Rate
Operating leases	7.70%
Finance leases	13.87%

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Dec. 30, 2018
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows for operating leases	$ 10,852
Operating cash flows for finance leases	55
Financing cash flows for finance leases	26
Operating lease right-of-use assets obtained in exchange for lease liabilities:
Operating lease ROU assets	5,191
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease right-of-use assets	264,951	$ 0
Operating lease liabilities	288,615
ASU 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease right-of-use assets	265,547
Operating lease liabilities	$ 288,763

Leases - Maturities of Lease Li

Leases - Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 30, 2018
Operating Leases
2019	$ 29,422
2020	43,456
2021	40,012
2022	38,590
2023	35,205
2024	31,488
Thereafter	247,190
Total lease payments	465,363
Less amount representing interest	(176,748)
Total operating lease liabilities	288,615
Less current portion	(19,191)	$ 0
Long-term portion of leases liabilities	269,424	$ 0
Finance Leases
2019	225
2020	327
2021	342
2022	342
2023	349
2024	350
Thereafter	1,278
Total lease payments	3,213
Less amount representing interest	(1,525)
Total finance lease liabilities	1,688
Less current portion	(95)
Long-term portion of leases liabilities	$ 1,593

Leases - Minimum Rent Commitmen

Leases - Minimum Rent Commitments Under Capital and Non-Cancelable Operating Leases (Details) $ in Thousands	Dec. 30, 2018USD ($)
Operating
2019	$ 44,427
2020	44,144
2021	41,396
2022	40,215
2023	36,587
Thereafter	264,704
Total minimum lease payments	471,473
Capital
2019	323
2020	327
2021	342
2022	342
2023	349
Thereafter	1,646
Total minimum lease payments	3,329
Less amount representing interest	(1,585)
Total obligations under capital leases	1,744
Less current portion	(108)
Long-term debt under capital leases	1,636
Minimum future sublease rent	$ 41,400

Leases - Subleases (Details)

Leases - Subleases (Details) $ in Thousands	Mar. 31, 2019USD ($)
Leases [Abstract]
2019	$ 2,064
2020	2,946
2021	3,055
2022	2,991
2023	2,951
2024	2,985
Thereafter	29,872
Total	$ 46,864

Stockholders' Equity - Purchase

Stockholders' Equity - Purchase of Treasury Stock (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018	Feb. 26, 2018
Equity [Abstract]
Number of shares authorized to be repurchased			1,500,000
Treasury stock purchases (in shares)	158,269
Treasury stock purchases	$ 2,199	$ 349

Stockholders' Equity - Stock-Ba

Stockholders' Equity - Stock-Based Compensation (Details) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2019USD ($)tranche$ / sharesshares	Apr. 01, 2018USD ($)$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation | $	$ 0.8	$ 0.9
Unrecognized stock-based compensation expense | $	$ 6.6
Nonvested Restricted Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted in period	223,948
Vesting period	4 years
Weighted average grant date fair value, grants in period (usd per share) | $ / shares	$ 13.44	$ 18.70
Share-based compensation cost not yet recognized, period for recognition	3 years 2 months 12 days
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted in period	15,348
Weighted average grant date fair value, grants in period (usd per share) | $ / shares	$ 1.76
Share-based compensation cost not yet recognized, period for recognition	1 year 4 months 24 days
Market Performance-Based Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value, grants in period (usd per share) | $ / shares	$ 1.76	6.96
Market Performance-Based Restricted Stock Units (RSUs) | Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted in period	15,348
Vesting period	2 years
Weighted average grant date fair value, grants in period (usd per share) | $ / shares	$ 1.76	$ 6.96
Number of tranches | tranche	2
Market Performance-Based Restricted Stock Units (RSUs) | Executive Officer | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares to be issued at end of performance period	0
Market Performance-Based Restricted Stock Units (RSUs) | Executive Officer | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares to be issued at end of performance period	15,348

Stockholders' Equity - Non-vest

Stockholders' Equity - Non-vested Restricted Shares and Restricted Stock Units Activity (Details) - $ / shares	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018
Non-Vested Shares
Non-vested Restricted Shares and Restricted Stock Units
Outstanding at beginning of period (in shares)	287,866
Granted (in shares)	223,948
Vested and released (in shares)	(65,363)
Forfeited (in shares)	(32,257)
Outstanding at end of period (in shares)	414,194
Weighted Average Grant Date Fair Value
Outstanding at beginning of period (usd per share)	$ 20.70
Granted (usd per share)	13.44	$ 18.70
Vested and released (usd per share)	22.17
Forfeited (usd per share)	20.08
Outstanding at end of period (usd per share)	$ 16.53
Restricted Stock Units
Non-vested Restricted Shares and Restricted Stock Units
Outstanding at beginning of period (in shares)	231,112
Granted (in shares)	15,348
Vested and released (in shares)	(3,124)
Forfeited (in shares)	(65,336)
Outstanding at end of period (in shares)	178,000
Weighted Average Grant Date Fair Value
Outstanding at beginning of period (usd per share)	$ 12.44
Granted (usd per share)	1.76
Vested and released (usd per share)	62.05
Forfeited (usd per share)	15.22
Outstanding at end of period (usd per share)	$ 9.62

Stockholders' Equity - Restrict

Stockholders' Equity - Restricted Stock Units Subject to Market Conditions (Details) - Market Performance-Based Restricted Stock Units (RSUs) - $ / shares	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant date stock price (usd per share)	$ 14.66	$ 18.70
Fair value at grant date (usd per share)	$ 1.76	$ 6.96
Risk free interest rate	2.53%	2.40%
Expected term (in years)	2 years	3 years
Dividend yield	0.00%	0.00%
Expected volatility	43.18%	41.49%

Business Segment Information -

Business Segment Information - Segment Reporting Information, by Segment (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)segment	Apr. 01, 2018USD ($)	Dec. 30, 2018USD ($)
Segment Reporting [Abstract]
Number of operating segments | segment	2
Segment Reporting Information [Line Items]
Revenues	$ 165,852	$ 169,484
Cost of sales	50,510	53,565
Restaurant wages and related expenses	45,036	46,483
Restaurant rent expense	11,745	8,892
Other restaurant operating expenses	21,763	23,450
Advertising expense	5,521	6,213
General and administrative expense	15,071	14,919
Adjusted EBITDA	17,212	16,958
Depreciation and amortization	9,548	8,999
Capital expenditures	11,537	15,168
Identifiable assets	676,431		$ 418,659
Stock-based compensation expense	800	900
Restaurant Wages And Related Expenses
Segment Reporting Information [Line Items]
Stock-based compensation expense	27	17
General and Administrative Expense
Segment Reporting Information [Line Items]
Stock-based compensation expense	765	872
Restaurant sales
Segment Reporting Information [Line Items]
Revenues	165,181	168,833
Franchise royalty revenues and fees
Segment Reporting Information [Line Items]
Revenues	671	651
Operating Segments | Pollo Tropical
Segment Reporting Information [Line Items]
Cost of sales	28,298	31,015
Restaurant wages and related expenses	21,153	22,156
Restaurant rent expense	5,421	4,297
Other restaurant operating expenses	11,958	12,115
Advertising expense	3,032	3,316
General and administrative expense	8,347	8,042
Adjusted EBITDA	14,317	14,447
Depreciation and amortization	5,213	5,316
Capital expenditures	7,145	8,173
Identifiable assets	352,050		207,435
Operating Segments | Pollo Tropical | Restaurant Wages And Related Expenses
Segment Reporting Information [Line Items]
Stock-based compensation expense	5	5
Operating Segments | Pollo Tropical | General and Administrative Expense
Segment Reporting Information [Line Items]
Stock-based compensation expense	577	467
Operating Segments | Pollo Tropical | Restaurant sales
Segment Reporting Information [Line Items]
Revenues	91,026	94,478
Operating Segments | Pollo Tropical | Franchise royalty revenues and fees
Segment Reporting Information [Line Items]
Revenues	455	464
Operating Segments | Taco Cabana
Segment Reporting Information [Line Items]
Cost of sales	22,212	22,550
Restaurant wages and related expenses	23,883	24,327
Restaurant rent expense	6,324	4,595
Other restaurant operating expenses	9,805	11,335
Advertising expense	2,489	2,897
General and administrative expense	6,724	6,877
Adjusted EBITDA	2,895	2,511
Depreciation and amortization	4,335	3,683
Capital expenditures	4,037	6,911
Identifiable assets	287,779		174,681
Operating Segments | Taco Cabana | Restaurant Wages And Related Expenses
Segment Reporting Information [Line Items]
Stock-based compensation expense	22	12
Operating Segments | Taco Cabana | General and Administrative Expense
Segment Reporting Information [Line Items]
Stock-based compensation expense	188	405
Operating Segments | Taco Cabana | Restaurant sales
Segment Reporting Information [Line Items]
Revenues	74,155	74,355
Operating Segments | Taco Cabana | Franchise royalty revenues and fees
Segment Reporting Information [Line Items]
Revenues	216	187
Other
Segment Reporting Information [Line Items]
Cost of sales	0	0
Restaurant wages and related expenses	0	0
Restaurant rent expense	0	0
Other restaurant operating expenses	0	0
Advertising expense	0	0
General and administrative expense	0	0
Adjusted EBITDA	0	0
Depreciation and amortization	0	0
Capital expenditures	355	84
Identifiable assets	36,602		$ 36,543
Other | Restaurant Wages And Related Expenses
Segment Reporting Information [Line Items]
Stock-based compensation expense	0	0
Other | General and Administrative Expense
Segment Reporting Information [Line Items]
Stock-based compensation expense	0	0
Other | Restaurant sales
Segment Reporting Information [Line Items]
Revenues	0	0
Other | Franchise royalty revenues and fees
Segment Reporting Information [Line Items]
Revenues	$ 0	$ 0

Business Segment Information _2

Business Segment Information - Reconciliation of Consolidated Net Income (Loss) to Adjusted EBITDA (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018
Segment Reporting Information [Line Items]
Net income	$ 2,289	$ 4,184
Provision for income taxes	946	1,625
Income before income taxes	3,235	5,809
Non-general and administrative expense adjustments:
Depreciation and amortization	9,548	8,999
Impairment and other lease charges	(338)	(662)
Interest expense	1,234	1,069
Closed restaurant rent expense, net of sublease income	1,424	0
Other expense (income), net	702	366
Stock-based compensation expense in restaurant wages	800	900
Total non-general and administrative expense adjustments	12,597	9,789
General and administrative expense adjustments:
Stock-based compensation expense	800	900
Restructuring costs and retention bonuses	615	488
Total general and administrative expense adjustments	1,380	1,360
Adjusted EBITDA	17,212	16,958
Restaurant Wages And Related Expenses
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	27	17
General and administrative expense adjustments:
Stock-based compensation expense	27	17
General and Administrative Expense
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	765	872
General and administrative expense adjustments:
Stock-based compensation expense	765	872
Pollo Tropical
Non-general and administrative expense adjustments:
Impairment and other lease charges	(379)	(541)
Taco Cabana
Non-general and administrative expense adjustments:
Impairment and other lease charges	41	(121)
Operating Segments | Pollo Tropical
Segment Reporting Information [Line Items]
Income before income taxes	5,956	8,128
Non-general and administrative expense adjustments:
Depreciation and amortization	5,213	5,316
Impairment and other lease charges	(379)	(541)
Interest expense	656	528
Closed restaurant rent expense, net of sublease income	1,144
Other expense (income), net	596	346
Total non-general and administrative expense adjustments	7,235	5,654
General and administrative expense adjustments:
Restructuring costs and retention bonuses	549	198
Total general and administrative expense adjustments	1,126	665
Adjusted EBITDA	14,317	14,447
Operating Segments | Pollo Tropical | Restaurant Wages And Related Expenses
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	5	5
General and administrative expense adjustments:
Stock-based compensation expense	5	5
Operating Segments | Pollo Tropical | General and Administrative Expense
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	577	467
General and administrative expense adjustments:
Stock-based compensation expense	577	467
Operating Segments | Taco Cabana
Segment Reporting Information [Line Items]
Income before income taxes	(2,721)	(2,319)
Non-general and administrative expense adjustments:
Depreciation and amortization	4,335	3,683
Impairment and other lease charges	41	(121)
Interest expense	578	541
Closed restaurant rent expense, net of sublease income	280
Other expense (income), net	106	20
Total non-general and administrative expense adjustments	5,362	4,135
General and administrative expense adjustments:
Restructuring costs and retention bonuses	66	290
Total general and administrative expense adjustments	254	695
Adjusted EBITDA	2,895	2,511
Operating Segments | Taco Cabana | Restaurant Wages And Related Expenses
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	22	12
General and administrative expense adjustments:
Stock-based compensation expense	22	12
Operating Segments | Taco Cabana | General and Administrative Expense
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	188	405
General and administrative expense adjustments:
Stock-based compensation expense	188	405
Other
Segment Reporting Information [Line Items]
Income before income taxes	0	0
Non-general and administrative expense adjustments:
Depreciation and amortization	0	0
Impairment and other lease charges	0	0
Interest expense	0	0
Closed restaurant rent expense, net of sublease income	0
Other expense (income), net	0	0
Total non-general and administrative expense adjustments	0	0
General and administrative expense adjustments:
Restructuring costs and retention bonuses	0	0
Total general and administrative expense adjustments	0	0
Adjusted EBITDA	0	0
Other | Restaurant Wages And Related Expenses
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	0	0
General and administrative expense adjustments:
Stock-based compensation expense	0	0
Other | General and Administrative Expense
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	0	0
General and administrative expense adjustments:
Stock-based compensation expense	$ 0	$ 0

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details)	3 Months Ended
	Mar. 31, 2019shares	Apr. 01, 2018shares
Earnings Per Share [Abstract]
Nonvested restricted shares right to receive dividends, per share ratio to common shares	1
Restricted Stock Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average antidilutive securities excluded from computation of diluted earnings per share (in shares)	0	1,061

Earnings Per Share - Computatio

Earnings Per Share - Computation of Basic and Diluted Net Income per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Apr. 01, 2018
Basic and diluted EPS:
Net income	$ 2,289	$ 4,184
Less: income allocated to participating securities	22	40
Net income available to common shareholders	$ 2,267	$ 4,144
Weighted average common shares—basic	26,842,704	26,874,016
Restricted stock units (in shares)	2,373	5,815
Weighted average common shares—diluted	26,845,077	26,879,831
Earnings per common share—basic (usd per share)	$ 0.08	$ 0.15
Earnings per common share—diluted (usd per share)	$ 0.08	$ 0.15

Commitments and Contingencies -

Commitments and Contingencies - Lease Assignments (Details) $ in Millions	Mar. 31, 2019USD ($)lease
Loss Contingencies [Line Items]
Maximum potential liability for future rental payments | $	$ 3.5
Taco Cabana
Loss Contingencies [Line Items]
Number of leases assigned	3
Pollo Tropical
Loss Contingencies [Line Items]
Number of leases assigned	1