Fiesta Restaurant (FRGI) 10-Q 7 Aug 19 2019 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2019	Aug. 02, 2019
Document And Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2019
Document Transition Report	false
Entity File Number	001-35373
Entity Registrant Name	FIESTA RESTAURANT GROUP, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	90-0712224
Entity Address, Address Line One	14800 Landmark Boulevard, Suite 500
Entity Address, City or Town	Dallas
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75254
City Area Code	972
Local Phone Number	702-9300
Title of 12(b) Security	Common Stock, par value $0.01 per share
Entity Trading Symbol	FRGI
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Central Index Key	0001534992
Current Fiscal Year End Date	--12-29
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding		27,477,476

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 30, 2018
Current assets:
Cash	$ 5,646	$ 5,258
Accounts receivable	10,070	8,505
Inventories	2,997	2,842
Prepaid rent	117	3,375
Income tax receivable	508	17,857
Prepaid expenses and other current assets	12,199	6,562
Total current assets	31,537	44,399
Property and equipment, net	225,030	231,328
Operating lease right-of-use assets	261,395	0
Goodwill	76,999	123,484
Deferred income taxes	6,131	10,383
Other assets	8,617	9,065
Total assets	609,709	418,659
Current liabilities:
Current portion of long-term debt	157	108
Accounts payable	15,818	16,410
Accrued payroll, related taxes and benefits	10,012	10,086
Accrued real estate taxes	5,085	5,871
Other current liabilities	29,361	14,086
Total current liabilities	60,433	46,561
Long-term debt, net of current portion	62,793	79,636
Deferred income—sale-leaseback of real estate	0	19,899
Operating lease liabilities	265,816	0
Other non-current liabilities	8,430	32,504
Total liabilities	397,472	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, 27,485,603 and 27,259,212 shares issued, respectively, and 26,826,552 and 26,858,988 shares outstanding, respectively	271	270
Additional paid-in capital	171,815	170,290
Retained earnings	45,119	72,268
Treasury stock, at cost; 270,627 and 112,358 shares, respectively	(4,968)	(2,769)
Total stockholders' equity	212,237	240,059
Total liabilities and stockholders' equity	$ 609,709	$ 418,659

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 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	27,485,603	27,259,212
Common stock, shares outstanding	26,826,552	26,858,988
Treasury stock, shares	270,627	112,358

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Revenues:
Revenues	$ 171,381	$ 176,827	$ 337,233	$ 346,311
Costs and expenses:
Cost of sales	53,758	56,689	104,268	110,254
Restaurant wages and related expenses (including stock-based compensation expense of $16, $33, $43, and $50, respectively)	45,766	47,677	90,802	94,160
Restaurant rent expense	11,898	8,840	23,643	17,732
Other restaurant operating expenses	22,513	24,654	44,276	48,104
Advertising expense	5,883	5,361	11,404	11,574
General and administrative (including stock-based compensation expense of $719, $984, $1,484 and $1,856, respectively)	13,496	12,820	28,567	27,739
Depreciation and amortization	9,807	9,170	19,355	18,169
Pre-opening costs	385	877	786	1,258
Impairment and other lease charges	1,751	784	1,413	122
Goodwill impairment	46,485	0	46,485	0
Closed restaurant rent expense, net of sublease income	1,335	0	2,759	0
Other expense (income), net	154	(3,545)	856	(3,179)
Total operating expenses	213,231	163,327	374,614	325,933
Income (loss) from operations	(41,850)	13,500	(37,381)	20,378
Interest expense	967	986	2,201	2,055
Income (loss) before income taxes	(42,817)	12,514	(39,582)	18,323
Provision for income taxes	623	3,021	1,569	4,646
Net income (loss)	$ (43,440)	$ 9,493	$ (41,151)	$ 13,677
Earnings (loss) per common share:
Basic (usd per share)	$ (1.62)	$ 0.35	$ (1.53)	$ 0.50
Diluted (usd per share)	$ (1.62)	$ 0.35	$ (1.53)	$ 0.50
Weighted average common shares outstanding:
Basic (in shares)	26,807,068	26,916,295	26,825,286	26,895,302
Diluted (in shares)	26,807,068	26,919,914	26,825,286	26,901,829
Restaurant sales
Revenues:
Revenues	$ 170,713	$ 176,152	$ 335,894	$ 344,985
Franchise royalty revenues and fees
Revenues:
Revenues	$ 668	$ 675	$ 1,339	$ 1,326

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Stock-based compensation	$ 700	$ 1,000	$ 1,500	$ 1,900
Restaurant Wages And Related Expenses
Stock-based compensation	16	33	43	50
General and Administrative Expense
Stock-based compensation	$ 719	$ 984	$ 1,484	$ 1,856

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 shares at Dec. 31, 2017		26,847,458
Beginning balance at Dec. 31, 2017	$ 231,516	$ 268	$ 166,823	$ 64,425
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 (loss)	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 shares at Dec. 31, 2017		26,847,458
Beginning balance at Dec. 31, 2017	231,516	$ 268	166,823	64,425
Increase (Decrease) in Stockholders' Equity
Net income (loss)	13,677
Ending shares at Jul. 01, 2018		26,919,479
Ending balance at Jul. 01, 2018	246,204	$ 270	168,727	78,159	(952)
Beginning shares at Apr. 01, 2018		26,905,630
Beginning balance at Apr. 01, 2018	236,297	$ 269	167,711	68,666	(349)
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	1,017		1,017
Vesting of restricted shares (in shares)		38,348
Vesting of restricted shares	0	$ 1	(1)
Purchase of treasury stock (in shares)		(24,499)
Purchase of treasury stock	(603)				(603)
Net income (loss)	9,493			9,493
Ending shares at Jul. 01, 2018		26,919,479
Ending balance at Jul. 01, 2018	$ 246,204	$ 270	168,727	78,159	(952)
Beginning shares at Dec. 30, 2018	26,858,988	26,858,988
Beginning balance at Dec. 30, 2018	$ 240,059	$ 270	170,290	72,268	(2,769)
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)
Purchase of treasury stock	(2,199)				(2,199)
Net income (loss)	2,289			2,289
Ending shares at Mar. 31, 2019		26,769,005
Ending balance at Mar. 31, 2019	$ 254,942	$ 270	171,081	88,559	(4,968)
Beginning shares at Dec. 30, 2018	26,858,988	26,858,988
Beginning balance at Dec. 30, 2018	$ 240,059	$ 270	170,290	72,268	(2,769)
Increase (Decrease) in Stockholders' Equity
Purchase of treasury stock (in shares)	(158,269)
Purchase of treasury stock	$ (2,200)
Net income (loss)	$ (41,151)
Ending shares at Jun. 30, 2019	26,826,552	26,826,552
Ending balance at Jun. 30, 2019	$ 212,237	$ 271	171,815	45,119	(4,968)
Beginning shares at Mar. 31, 2019		26,769,005
Beginning balance at Mar. 31, 2019	254,942	$ 270	171,081	88,559	(4,968)
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	735		735
Vesting of restricted shares (in shares)		57,547
Vesting of restricted shares	0	$ 1	(1)
Net income (loss)	$ (43,440)			(43,440)
Ending shares at Jun. 30, 2019	26,826,552	26,826,552
Ending balance at Jun. 30, 2019	$ 212,237	$ 271	$ 171,815	$ 45,119	$ (4,968)

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018
Operating activities:
Net income (loss)	$ (41,151)	$ 13,677
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Loss (gain) on disposals of property and equipment	8	(930)
Stock-based compensation	1,527	1,906
Impairment and other lease charges	1,413	122
Goodwill impairment	46,485	0
Depreciation and amortization	19,355	18,169
Amortization of deferred financing costs	135	135
Amortization of deferred gains from sale-leaseback transactions	0	(1,799)
Deferred income taxes	0	2,141
Changes in other operating assets and liabilities	11,771	(7,088)
Net cash provided by operating activities	39,543	26,333
Capital expenditures:
New restaurant development	(7,835)	(12,051)
Restaurant remodeling	(268)	(299)
Other restaurant capital expenditures	(9,936)	(10,026)
Corporate and restaurant information systems	(3,632)	(4,912)
Total capital expenditures	(21,671)	(27,288)
Proceeds from disposals of properties	1,774	4,676
Proceeds from insurance recoveries	0	531
Net cash used in investing activities	(19,897)	(22,081)
Financing activities:
Borrowings on revolving credit facility	11,000	15,000
Repayments on revolving credit facility	(28,000)	(17,000)
Principal payments on finance/capital leases	(59)	(51)
Financing costs associated with issuance of debt	0	(150)
Payments to purchase treasury stock	(2,199)	(952)
Net cash used in financing activities	(19,258)	(3,153)
Net change in cash	388	1,099
Cash, beginning of period	5,258	3,599
Cash, end of period	5,646	4,698
Supplemental disclosures:
Interest paid on long-term debt	2,729	1,515
Accruals for capital expenditures	6,073	6,437
Income tax payments (refunds), net	(15,779)	(4,150)
Finance/capital lease obligations incurred	$ 304	$ 322

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 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 June 30, 2019 , the Company owned and operated 140 Pollo Tropical ® restaurants and 165 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 June 30, 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 and six months ended June 30, 2019 and July 1, 2018 each contained thirteen and twenty-six weeks, respectively. The fiscal year ending December 29, 2019 will contain 52 weeks. Basis of Presentation. The accompanying unaudited condensed consolidated financial statements for the three and six months ended June 30, 2019 and July 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 and six months ended June 30, 2019 and July 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. In January 2017, the FASB issued ASU No. 2017-04, Simplifying the Test for Goodwill Impairment ("ASU 2017-04"), 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 Company early adopted this new accounting standard and performed its interim impairment test in accordance with ASU 2017-04. The Company recognized a $46.5 million impairment of its Taco Cabana reporting unit goodwill, which represents the excess of the reporting unit's carrying value over its fair value, in the second quarter of 2019. See Note 4—Goodwill. 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 $61.0 million at June 30, 2019 , and $78.0 million at December 30, 2018 . The carrying value of the Company's senior credit facility was $61.0 million at June 30, 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, net, current portion of long-term debt, and long-term debt, net of current portion 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 ASC 842, 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 6—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 contingent assets and liabilities at the dates of the financial statements. Estimates also affect the reported amounts of expenses during the reporting periods. Significant items subject to such estimates and assumptions include: accrued occupancy costs, insurance liabilities, evaluation for impairment of goodwill and long-lived assets and lease accounting matters. Actual results could differ from those estimates.

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	6 Months Ended
	Jun. 30, 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: June 30, 2019 December 30, 2018 Prepaid contract expenses $ 4,531 $ 4,232 Assets held for sale (1) 4,336 — Other 3,332 2,330 $ 12,199 $ 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 June 30, 2019 .

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets and Other Lease Charges	6 Months Ended
	Jun. 30, 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 of long-lived assets and other lease charges (recoveries) recorded by segment is as follows: Three Months Ended Six Months Ended June 30, 2019 July 1, 2018 June 30, 2019 July 1, 2018 Pollo Tropical $ 52 $ 685 $ (327 ) $ 144 Taco Cabana 1,699 99 1,740 (22 ) $ 1,751 $ 784 $ 1,413 $ 122 Impairment and other lease charges for the three and six months ended June 30, 2019 for Pollo Tropical include impairment charges of $0.1 million and $0.4 million , respectively, related primarily to additional impairment of equipment from previously impaired restaurants and a lease charge recoveries benefit related to previously closed restaurant lease terminations of $(0.7) million for the six months ended June 30, 2019 . Impairment and other lease charges for the three and six months ended June 30, 2019 for Taco Cabana include impairment charges of $1.7 million related primarily to impairment of assets for three underperforming Taco Cabana restaurants for which continued sales declines resulted in a decrease in the estimated future cash flows and equipment from previously impaired restaurants. Impairment and other lease charges for the three and six months ended July 1, 2018 primarily include lease charges, net of recoveries, of $0.5 million related to certain previously closed restaurants due to adjustments to estimates of future lease costs and impairment charges of $0.3 million related to previously closed restaurants as well as one underperforming Taco Cabana restaurant with a short remaining lease term. Impairment and other lease charges for the six months ended July 1, 2018 also include a net benefit of $(0.7) million in lease charge recoveries due primarily to a lease termination, a lease assignment, sublease and other adjustments to estimates of future lease costs in the first quarter of 2018. 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 Company also utilized discounted future cash flows to determine the fair value of assets for certain leased restaurants. The Level 3 assets measured at fair value associated with impairment charges recorded during the six months ended June 30, 2019 totaled $0.7 million .

Goodwill

Goodwill	6 Months Ended
	Jun. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	Goodwill The Company is required to review goodwill for impairment annually or more frequently when events and circumstances indicate that the carrying amount may be impaired. If the determined fair value of goodwill is less than the related carrying amount, an impairment loss is recognized. The Company performs its annual impairment assessment as of the last day of the fiscal year and has determined its reporting units to be its operating segments, Pollo Tropical and Taco Cabana. In performing its goodwill impairment test as of December 30, 2018, the Company compared the net book values of its reporting units to their estimated fair values, the latter determined by employing an income-based discounted cash flow analysis approach and a market-based approach, which was corroborated with other value indicators where available, such as comparable company earnings multiples. As of June 30, 2019 , the Company determined that a triggering event had occurred due to a sustained decrease in the market price of the Company's common stock. In response to the triggering event, the Company performed a quantitative impairment test for both the Pollo Tropical and Taco Cabana reporting units. Fair value for each reporting unit was determined using a combination of the income-based approach and two market-based approaches. Based on the impairment test analysis, the fair value of the Pollo Tropical reporting unit substantially exceeded its carrying amount, while the carrying amount for the Taco Cabana reporting unit exceeded its estimated fair value, which indicated an impairment of the Taco Cabana reporting unit. Lower than expected profitability and a lower profitability and growth outlook for the Taco Cabana reporting unit reduced its income-based and market-based approach fair value. The Company early adopted ASU 2017-04, which eliminates Step 2 from the goodwill impairment test, and requires recognition of an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value, limited to the carrying value of the reporting unit's goodwill. The Company recorded an impairment charge on the goodwill of its Taco Cabana segment of $46.5 million during the three months ended June 30, 2019 , which is not deductible for income tax purposes. A summary of changes in goodwill during the six months ended June 30, 2019 is as follows: Pollo Taco Total Balance, December 30, 2018 $ 56,307 $ 67,177 $ 123,484 Impairment charges (1) — (46,485 ) (46,485 ) Balance, June 30, 2019 $ 56,307 $ 20,692 $ 76,999 (1) Accumulated impairment losses at June 30, 2019 were $46.5 million . There were no accumulated impairment losses at December 30, 2018 .

Other Liabilities

Other Liabilities	6 Months Ended
	Jun. 30, 2019
Other Liabilities Disclosure [Abstract]
Other Liabilities	Other Liabilities Other current liabilities consist of the following: June 30, 2019 December 30, 2018 Accrued workers' compensation and general liability claims $ 4,546 $ 4,886 Sales and property taxes 1,735 1,958 Accrued occupancy costs 1,616 4,554 Operating lease liabilities 19,355 — Other 2,109 2,688 $ 29,361 $ 14,086 Other non-current liabilities consist of the following: June 30, 2019 December 30, 2018 Accrued occupancy costs $ 78 $ 21,534 Deferred compensation 920 867 Accrued workers' compensation and general liability claims 6,807 6,808 Other 625 3,295 $ 8,430 $ 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. As a result of adopting ASC 842 on December 31, 2018, at June 30, 2019 , accrued occupancy costs primarily consisted of 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 June 30, 2019 and December 30, 2018 , respectively, with the remainder in current accrued occupancy costs. Six Months Ended June 30, 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 (781 ) (152 ) Payments, net (801 ) (6,778 ) Other adjustments (1) (5,708 ) 527 Balance, end of period $ 1,529 $ 8,819 (1) As a result of adopting ASC 842 on December 31, 2018, the portion of the closed restaurant reserve related to operating lease rental payments was reclassified and included as a component of the related ROU assets during the six months ended June 30, 2019 . The portion of the closed restaurant reserve related to variable ancillary lease costs was not reclassified and was not included as a reduction to ROU assets.

Leases

Leases	6 Months Ended
	Jun. 30, 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 June 30, 2019 , the Company's leases have remaining lease terms of 0.3 years to 22.3 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, certain 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 Six Months Ended June 30, 2019 June 30, 2019 Operating lease cost $ 11,346 $ 22,701 Finance lease costs: Amortization of right-of-use assets $ 42 $ 77 Interest on lease liabilities 55 110 Total finance lease costs $ 97 $ 187 Variable lease costs $ 3,104 6,090 Sublease income (881 ) (1,629 ) Total lease costs $ 13,666 $ 27,349 Supplemental balance sheet information related to leases is as follows: June 30, 2019 Operating Leases Operating lease right-of-use assets $ 261,395 Other current liabilities $ 19,355 Operating lease liabilities 265,816 Total operating lease liabilities $ 285,171 Finance Leases Property and equipment, gross $ 2,677 Accumulated amortization (1,197 ) Property and equipment, net $ 1,480 Current portion of long-term debt $ 157 Long-term debt, net of current portion 1,793 Total finance lease liabilities $ 1,950 Weighted Average Remaining Lease Term (in Years) Operating leases 12.3 Finance leases 8.7 Weighted Average Discount Rate Operating leases 7.70 % Finance leases 13.05 % Supplemental cash flow information related to leases is as follows: Six Months Ended June 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 21,820 Operating cash flows for finance leases 110 Financing cash flows for finance leases 59 Right-of-use assets obtained in exchange for lease liabilities: Operating lease ROU assets 8,009 Finance lease ROU assets 304 Right-of-use assets and lease liabilities reduced for terminated leases: Operating lease ROU assets 2,547 Operating lease liabilities 3,196 Operating lease right-of-use assets obtained and liabilities incurred as a result of adoption of ASC 842: Operating lease ROU assets 267,743 Operating lease liabilities 291,373 Maturities of lease liabilities were as follows: Operating Leases Finance Leases Remaining 2019 $ 18,411 $ 176 2020 43,609 410 2021 40,169 424 2022 38,752 424 2023 35,372 390 2024 31,813 350 Thereafter 249,969 1,278 Total lease payments 458,095 3,452 Less amount representing interest (172,924 ) (1,502 ) Total discounted lease liabilities 285,171 1,950 Less current portion (19,355 ) (157 ) Long-term portion of leases liabilities $ 265,816 $ 1,793 As of June 30, 2019 , the Company had five additional operating leases for restaurant properties. These operating leases will commence in fiscal year 2020 with each lease having an initial lease term of 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 5—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 June 30, 2019 , the Company's subleases have remaining sublease terms of 2.8 years to 19.9 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 Remaining 2019 $ 1,779 2020 3,994 2021 4,152 2022 4,077 2023 4,065 2024 4,119 Thereafter 37,268 Total $ 59,454
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 June 30, 2019 , the Company's leases have remaining lease terms of 0.3 years to 22.3 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, certain 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 Six Months Ended June 30, 2019 June 30, 2019 Operating lease cost $ 11,346 $ 22,701 Finance lease costs: Amortization of right-of-use assets $ 42 $ 77 Interest on lease liabilities 55 110 Total finance lease costs $ 97 $ 187 Variable lease costs $ 3,104 6,090 Sublease income (881 ) (1,629 ) Total lease costs $ 13,666 $ 27,349 Supplemental balance sheet information related to leases is as follows: June 30, 2019 Operating Leases Operating lease right-of-use assets $ 261,395 Other current liabilities $ 19,355 Operating lease liabilities 265,816 Total operating lease liabilities $ 285,171 Finance Leases Property and equipment, gross $ 2,677 Accumulated amortization (1,197 ) Property and equipment, net $ 1,480 Current portion of long-term debt $ 157 Long-term debt, net of current portion 1,793 Total finance lease liabilities $ 1,950 Weighted Average Remaining Lease Term (in Years) Operating leases 12.3 Finance leases 8.7 Weighted Average Discount Rate Operating leases 7.70 % Finance leases 13.05 % Supplemental cash flow information related to leases is as follows: Six Months Ended June 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 21,820 Operating cash flows for finance leases 110 Financing cash flows for finance leases 59 Right-of-use assets obtained in exchange for lease liabilities: Operating lease ROU assets 8,009 Finance lease ROU assets 304 Right-of-use assets and lease liabilities reduced for terminated leases: Operating lease ROU assets 2,547 Operating lease liabilities 3,196 Operating lease right-of-use assets obtained and liabilities incurred as a result of adoption of ASC 842: Operating lease ROU assets 267,743 Operating lease liabilities 291,373 Maturities of lease liabilities were as follows: Operating Leases Finance Leases Remaining 2019 $ 18,411 $ 176 2020 43,609 410 2021 40,169 424 2022 38,752 424 2023 35,372 390 2024 31,813 350 Thereafter 249,969 1,278 Total lease payments 458,095 3,452 Less amount representing interest (172,924 ) (1,502 ) Total discounted lease liabilities 285,171 1,950 Less current portion (19,355 ) (157 ) Long-term portion of leases liabilities $ 265,816 $ 1,793 As of June 30, 2019 , the Company had five additional operating leases for restaurant properties. These operating leases will commence in fiscal year 2020 with each lease having an initial lease term of 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 5—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 June 30, 2019 , the Company's subleases have remaining sublease terms of 2.8 years to 19.9 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 Remaining 2019 $ 1,779 2020 3,994 2021 4,152 2022 4,077 2023 4,065 2024 4,119 Thereafter 37,268 Total $ 59,454
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 June 30, 2019 , the Company's leases have remaining lease terms of 0.3 years to 22.3 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, certain 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 Six Months Ended June 30, 2019 June 30, 2019 Operating lease cost $ 11,346 $ 22,701 Finance lease costs: Amortization of right-of-use assets $ 42 $ 77 Interest on lease liabilities 55 110 Total finance lease costs $ 97 $ 187 Variable lease costs $ 3,104 6,090 Sublease income (881 ) (1,629 ) Total lease costs $ 13,666 $ 27,349 Supplemental balance sheet information related to leases is as follows: June 30, 2019 Operating Leases Operating lease right-of-use assets $ 261,395 Other current liabilities $ 19,355 Operating lease liabilities 265,816 Total operating lease liabilities $ 285,171 Finance Leases Property and equipment, gross $ 2,677 Accumulated amortization (1,197 ) Property and equipment, net $ 1,480 Current portion of long-term debt $ 157 Long-term debt, net of current portion 1,793 Total finance lease liabilities $ 1,950 Weighted Average Remaining Lease Term (in Years) Operating leases 12.3 Finance leases 8.7 Weighted Average Discount Rate Operating leases 7.70 % Finance leases 13.05 % Supplemental cash flow information related to leases is as follows: Six Months Ended June 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 21,820 Operating cash flows for finance leases 110 Financing cash flows for finance leases 59 Right-of-use assets obtained in exchange for lease liabilities: Operating lease ROU assets 8,009 Finance lease ROU assets 304 Right-of-use assets and lease liabilities reduced for terminated leases: Operating lease ROU assets 2,547 Operating lease liabilities 3,196 Operating lease right-of-use assets obtained and liabilities incurred as a result of adoption of ASC 842: Operating lease ROU assets 267,743 Operating lease liabilities 291,373 Maturities of lease liabilities were as follows: Operating Leases Finance Leases Remaining 2019 $ 18,411 $ 176 2020 43,609 410 2021 40,169 424 2022 38,752 424 2023 35,372 390 2024 31,813 350 Thereafter 249,969 1,278 Total lease payments 458,095 3,452 Less amount representing interest (172,924 ) (1,502 ) Total discounted lease liabilities 285,171 1,950 Less current portion (19,355 ) (157 ) Long-term portion of leases liabilities $ 265,816 $ 1,793 As of June 30, 2019 , the Company had five additional operating leases for restaurant properties. These operating leases will commence in fiscal year 2020 with each lease having an initial lease term of 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 5—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 June 30, 2019 , the Company's subleases have remaining sublease terms of 2.8 years to 19.9 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 Remaining 2019 $ 1,779 2020 3,994 2021 4,152 2022 4,077 2023 4,065 2024 4,119 Thereafter 37,268 Total $ 59,454

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Jun. 30, 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 six months ended June 30, 2019 for $2.2 million . The repurchased shares are held as treasury stock at cost. Stock-Based Compensation During the six months ended June 30, 2019 , the Company granted certain employees, non-employee directors and a consultant a total of 267,002 non-vested restricted shares under the Fiesta Restaurant Group, Inc. 2012 Stock Incentive Plan (the "Fiesta Plan"). The shares granted to employees generally vest and become non-forfeitable over a four -year vesting period. The shares granted to non-employee directors and the consultant vest and become non-forfeitable over a one - and four -year vesting period, respectively. The weighted average fair value at grant date for non-vested shares issued during the six months ended June 30, 2019 was $13.32 per share. During the six months ended June 30, 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 six months ended June 30, 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 in the six months ended June 30, 2019 was $1.76 per share. Stock-based compensation expense for the three and six months ended June 30, 2019 was $0.7 million and $1.5 million , respectively, and for the three and six months ended July 1, 2018 was $1.0 million and $1.9 million , respectively. At June 30, 2019 , the total unrecognized stock-based compensation expense related to non-vested restricted shares and restricted stock units was approximately $5.7 million . At June 30, 2019 , the remaining weighted average vesting period for non-vested restricted shares was 2.9 years and restricted stock units was 1.2 years. A summary of all non-vested restricted shares and restricted stock units activity for the six months ended June 30, 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 267,002 13.32 15,348 1.76 Vested and released (122,549 ) 20.51 (3,124 ) 62.05 Forfeited (43,780 ) 18.66 (94,833 ) 12.95 Outstanding at June 30, 2019 388,539 $ 15.85 148,503 $ 9.96 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	6 Months Ended
	Jun. 30, 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, goodwill impairment, 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 June 30, 2019: Restaurant sales $ 92,620 $ 78,093 $ — $ 170,713 Franchise revenue 438 230 — 668 Cost of sales 29,318 24,440 — 53,758 Restaurant wages and related expenses (1) 21,290 24,476 — 45,766 Restaurant rent expense 5,495 6,403 — 11,898 Other restaurant operating expenses 11,900 10,613 — 22,513 Advertising expense 3,189 2,694 — 5,883 General and administrative expense (2) 7,700 5,796 — 13,496 Adjusted EBITDA 14,646 4,120 — 18,766 Depreciation and amortization 5,376 4,431 — 9,807 Capital expenditures 4,648 5,930 (444 ) 10,134 July 1, 2018: Restaurant sales $ 95,377 $ 80,775 $ — $ 176,152 Franchise revenue 459 216 — 675 Cost of sales 31,482 25,207 — 56,689 Restaurant wages and related expenses (1) 21,549 26,128 — 47,677 Restaurant rent expense 4,335 4,505 — 8,840 Other restaurant operating expenses 12,634 12,020 — 24,654 Advertising expense 3,130 2,231 — 5,361 General and administrative expense (2) 6,923 5,897 — 12,820 Adjusted EBITDA 15,529 4,648 — 20,177 Depreciation and amortization 5,363 3,807 — 9,170 Capital expenditures 4,862 7,000 258 12,120 Six Months Ended Pollo Tropical Taco Cabana Other Consolidated June 30, 2019: Restaurant sales $ 183,646 $ 152,248 $ — $ 335,894 Franchise revenue 893 446 — 1,339 Cost of sales 57,616 46,652 — 104,268 Restaurant wages and related expenses (1) 42,443 48,359 — 90,802 Restaurant rent expense 10,916 12,727 — 23,643 Other restaurant operating expenses 23,858 20,418 — 44,276 Advertising expense 6,221 5,183 — 11,404 General and administrative expense (2) 16,047 12,520 — 28,567 Adjusted EBITDA 28,963 7,015 — 35,978 Depreciation and amortization 10,589 8,766 — 19,355 Capital expenditures 11,793 9,967 (89 ) 21,671 July 1, 2018: Restaurant sales $ 189,855 $ 155,130 $ — $ 344,985 Franchise revenue 923 403 — 1,326 Cost of sales 62,497 47,757 — 110,254 Restaurant wages and related expenses (1) 43,705 50,455 — 94,160 Restaurant rent expense 8,632 9,100 — 17,732 Other restaurant operating expenses 24,749 23,355 — 48,104 Advertising expense 6,446 5,128 — 11,574 General and administrative expense (2) 14,965 12,774 — 27,739 Adjusted EBITDA 29,976 7,159 — 37,135 Depreciation and amortization 10,679 7,490 — 18,169 Capital expenditures 13,035 13,911 342 27,288 Identifiable Assets: June 30, 2019 $ 351,472 $ 237,135 $ 21,102 $ 609,709 December 30, 2018 207,435 174,681 36,543 418,659 (1) Includes stock-based compensation expense of $16 and $43 for the three and six months ended June 30, 2019 , respectively, and $33 and $50 for the three and six months ended July 1, 2018 , respectively. (2) Includes stock-based compensation expense of $719 and $1,484 for the three and six months ended June 30, 2019 , respectively, and $984 and $1,856 for the three and six months ended July 1, 2018 , respectively. A reconciliation of consolidated net income to Adjusted EBITDA follows: Three Months Ended Pollo Tropical Taco Cabana Other Consolidated June 30, 2019: Net loss $ (43,440 ) Provision for income taxes 623 Income (loss) before taxes $ 6,918 $ (49,735 ) $ — $ (42,817 ) Add: Non-general and administrative expense adjustments: Depreciation and amortization 5,376 4,431 — 9,807 Impairment and other lease charges 52 1,699 — 1,751 Goodwill impairment — 46,485 — 46,485 Interest expense 480 487 — 967 Closed restaurant rent expense, net of sublease income 1,039 296 — 1,335 Other expense (income), net 148 6 — 154 Stock-based compensation expense in restaurant wages 4 12 — 16 Total non-general and administrative expense adjustments 7,099 53,416 — 60,515 General and administrative expense adjustments: Stock-based compensation expense 351 368 — 719 Restructuring costs and retention bonuses 278 71 — 349 Total general and administrative expense adjustments 629 439 — 1,068 Adjusted EBITDA $ 14,646 $ 4,120 $ — $ 18,766 July 1, 2018: Net income $ 9,493 Provision for income taxes 3,021 Income before taxes $ 10,797 $ 1,717 $ — $ 12,514 Add: Non-general and administrative expense adjustments: Depreciation and amortization 5,363 3,807 — 9,170 Impairment and other lease charges 685 99 — 784 Interest expense 491 495 — 986 Other expense (income), net (1,894 ) (1,651 ) — (3,545 ) Stock-based compensation expense in restaurant wages 14 19 — 33 Total non-general and administrative expense adjustments 4,659 2,769 — 7,428 General and administrative expense adjustments: Stock-based compensation expense 584 400 — 984 Board and shareholder matter costs (328 ) (269 ) — (597 ) Restructuring costs and retention bonuses (16 ) 31 — 15 Legal settlements and related costs (167 ) — — (167 ) Total general and administrative expense adjustments 73 162 — 235 Adjusted EBITDA $ 15,529 $ 4,648 $ — $ 20,177 Six Months Ended Pollo Tropical Taco Cabana Other Consolidated June 30, 2019: Net loss $ (41,151 ) Provision for income taxe s 1,569 Income (loss) before taxes $ 12,874 $ (52,456 ) $ — $ (39,582 ) Add: Non-general and administrative expense adjustments: Depreciation and amortization 10,589 8,766 — 19,355 Impairment and other lease charges (327 ) 1,740 — 1,413 Goodwill impairment — 46,485 — 46,485 Interest expense 1,136 1,065 — 2,201 Closed restaurant rent expense, net of sublease income 2,183 576 — 2,759 Other expense (income), net 744 112 — 856 Stock-based compensation expense in restaurant wages 9 34 — 43 Total non-general and administrative expense adjustments 14,334 58,778 — 73,112 General and administrative expense adjustments: Stock-based compensation expense 928 556 — 1,484 Restructuring costs and retention bonuses 827 137 — 964 Total general and administrative expense adjustments 1,755 693 — 2,448 Adjusted EBITDA $ 28,963 $ 7,015 $ — $ 35,978 July 1, 2018: Net income $ 13,677 Provision for income taxes 4,646 Income (loss) before taxes $ 18,925 $ (602 ) $ — $ 18,323 Add: Non-general and administrative expense adjustments: Depreciation and amortization 10,679 7,490 — 18,169 Impairment and other lease charges 144 (22 ) — 122 Interest expense 1,019 1,036 — 2,055 Other expense (income), net (1,548 ) (1,631 ) — (3,179 ) Stock-based compensation expense in restaurant wages 19 31 — 50 Total non-general and administrative expense adjustments 10,313 6,904 — 17,217 General and administrative expense adjustments: Stock-based compensation expense 1,051 805 — 1,856 Board and shareholder matter costs (328 ) (269 ) — (597 ) Restructuring costs and retention bonuses 182 321 — 503 Legal settlements and related costs (167 ) — — (167 ) Total general and administrative expense adjustments 738 857 — 1,595 Adjusted EBITDA $ 29,976 $ 7,159 $ — $ 37,135

Earnings (Loss) Per Share

Earnings (Loss) Per Share	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	Earnings (Loss) Per Share Basic earnings (loss) per share ("EPS") is computed by dividing net income (loss) 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. For the three and six months ended June 30, 2019 , all shares of outstanding restricted stock units were excluded from the computation of diluted EPS because including such restricted stock units would have been antidilutive as a result of the net loss in the three and six months ended June 30, 2019 . Weighted average outstanding restricted stock units totaling 611 and 836 shares were excluded from the computation of diluted EPS for the three and six months ended July 1, 2018 because including such restricted stock units would have been antidilutive. The computation of basic and diluted EPS is as follows: Three Months Ended Six Months Ended June 30, 2019 July 1, 2018 June 30, 2019 July 1, 2018 Basic and diluted EPS: Net income (loss) $ (43,440 ) $ 9,493 $ (41,151 ) $ 13,677 Less: income allocated to participating securities — 113 — 148 Net income (loss) available to common shareholders $ (43,440 ) $ 9,380 $ (41,151 ) $ 13,529 Weighted average common shares—basic 26,807,068 26,916,295 26,825,286 26,895,302 Restricted stock units — 3,619 — 6,527 Weighted average common shares—diluted 26,807,068 26,919,914 26,825,286 26,901,829 Earnings (loss) per common share—basic $ (1.62 ) $ 0.35 $ (1.53 ) $ 0.50 Earnings (loss) per common share—diluted (1.62 ) 0.35 (1.53 ) 0.50

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 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 June 30, 2019 was $3.4 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 . The Company is a party to various litigation matters incidental to the conduct of business. The Company does not believe that the outcome of any of these matters will have a material effect on its consolidated financial statements.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements 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 , which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). The guidance will be effective for interim and annual periods beginning after December 15, 2019. Early adoption is permitted and may be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. The Company does not expect the standard to have a material effect on its financial statements.

Basis of Presentation (Policies

Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 2019 and July 1, 2018 each contained thirteen and twenty-six weeks, respectively. The fiscal year ending December 29, 2019 will contain 52 weeks.
Basis of Presentation	Basis of Presentation. The accompanying unaudited condensed consolidated financial statements for the three and six months ended June 30, 2019 and July 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 and six months ended June 30, 2019 and July 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 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 impairment charges, net of tax. For any future sale-leaseback transactions, the gain (adjusted for any off-market terms) will be recognized immediately. In January 2017, the FASB issued ASU No. 2017-04, Simplifying the Test for Goodwill Impairment 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 , which aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). The guidance will be effective for interim and annual periods beginning after December 15, 2019. Early adoption is permitted and may be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. The Company does not expect the standard to have a material effect on its financial statements.
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
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, net, current portion of long-term debt, and long-term debt, net of current portion 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 ASC 842, 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
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 contingent assets and liabilities at the dates of the financial statements. Estimates also affect the reported amounts of expenses during the reporting periods. Significant items subject to such estimates and assumptions include: accrued occupancy costs, insurance liabilities, evaluation for impairment of goodwill and long-lived assets and lease accounting matters. Actual results could differ from those estimates.
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 six months ended June 30, 2019 for $2.2 million . The repurchased shares are held as treasury stock at cost.
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 (loss) per share ("EPS") is computed by dividing net income (loss) 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.

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	6 Months Ended
	Jun. 30, 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: June 30, 2019 December 30, 2018 Prepaid contract expenses $ 4,531 $ 4,232 Assets held for sale (1) 4,336 — Other 3,332 2,330 $ 12,199 $ 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 June 30, 2019 .

Impairment of Long-Lived Asse_2

Impairment of Long-Lived Assets and Other Lease Charges (Tables)	6 Months Ended
	Jun. 30, 2019
Property, Plant and Equipment [Abstract]
Summary of Impairment on Long-Lived Assets by Segment	A summary of impairment of long-lived assets and other lease charges (recoveries) recorded by segment is as follows: Three Months Ended Six Months Ended June 30, 2019 July 1, 2018 June 30, 2019 July 1, 2018 Pollo Tropical $ 52 $ 685 $ (327 ) $ 144 Taco Cabana 1,699 99 1,740 (22 ) $ 1,751 $ 784 $ 1,413 $ 122
Other Lease Charges (Recoveries) by Segment	A summary of impairment of long-lived assets and other lease charges (recoveries) recorded by segment is as follows: Three Months Ended Six Months Ended June 30, 2019 July 1, 2018 June 30, 2019 July 1, 2018 Pollo Tropical $ 52 $ 685 $ (327 ) $ 144 Taco Cabana 1,699 99 1,740 (22 ) $ 1,751 $ 784 $ 1,413 $ 122

Goodwill (Tables)

Goodwill (Tables)	6 Months Ended
	Jun. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Changes in Goodwill	A summary of changes in goodwill during the six months ended June 30, 2019 is as follows: Pollo Taco Total Balance, December 30, 2018 $ 56,307 $ 67,177 $ 123,484 Impairment charges (1) — (46,485 ) (46,485 ) Balance, June 30, 2019 $ 56,307 $ 20,692 $ 76,999 (1) Accumulated impairment losses at June 30, 2019 were $46.5 million . There were no accumulated impairment losses at December 30, 2018 .

Other Liabilities (Tables)

Other Liabilities (Tables)	6 Months Ended
	Jun. 30, 2019
Other Liabilities Disclosure [Abstract]
Other Liabilities, Current	Other current liabilities consist of the following: June 30, 2019 December 30, 2018 Accrued workers' compensation and general liability claims $ 4,546 $ 4,886 Sales and property taxes 1,735 1,958 Accrued occupancy costs 1,616 4,554 Operating lease liabilities 19,355 — Other 2,109 2,688 $ 29,361 $ 14,086
Other Liabilities, Non-current	Other non-current liabilities consist of the following: June 30, 2019 December 30, 2018 Accrued occupancy costs $ 78 $ 21,534 Deferred compensation 920 867 Accrued workers' compensation and general liability claims 6,807 6,808 Other 625 3,295 $ 8,430 $ 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 June 30, 2019 and December 30, 2018 , respectively, with the remainder in current accrued occupancy costs. Six Months Ended June 30, 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 (781 ) (152 ) Payments, net (801 ) (6,778 ) Other adjustments (1) (5,708 ) 527 Balance, end of period $ 1,529 $ 8,819 (1) As a result of adopting ASC 842 on December 31, 2018, the portion of the closed restaurant reserve related to operating lease rental payments was reclassified and included as a component of the related ROU assets during the six months ended June 30, 2019 . The portion of the closed restaurant reserve related to variable ancillary lease costs was not reclassified and was not included as a reduction to ROU assets.

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
Lease Expense	Lease expense consisted of the following: Three Months Ended Six Months Ended June 30, 2019 June 30, 2019 Operating lease cost $ 11,346 $ 22,701 Finance lease costs: Amortization of right-of-use assets $ 42 $ 77 Interest on lease liabilities 55 110 Total finance lease costs $ 97 $ 187 Variable lease costs $ 3,104 6,090 Sublease income (881 ) (1,629 ) Total lease costs $ 13,666 $ 27,349
Supplemental Balance Sheet Information	Supplemental balance sheet information related to leases is as follows: June 30, 2019 Operating Leases Operating lease right-of-use assets $ 261,395 Other current liabilities $ 19,355 Operating lease liabilities 265,816 Total operating lease liabilities $ 285,171 Finance Leases Property and equipment, gross $ 2,677 Accumulated amortization (1,197 ) Property and equipment, net $ 1,480 Current portion of long-term debt $ 157 Long-term debt, net of current portion 1,793 Total finance lease liabilities $ 1,950 Weighted Average Remaining Lease Term (in Years) Operating leases 12.3 Finance leases 8.7 Weighted Average Discount Rate Operating leases 7.70 % Finance leases 13.05 %
Supplemental Cash Flow Information	Supplemental cash flow information related to leases is as follows: Six Months Ended June 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 21,820 Operating cash flows for finance leases 110 Financing cash flows for finance leases 59 Right-of-use assets obtained in exchange for lease liabilities: Operating lease ROU assets 8,009 Finance lease ROU assets 304 Right-of-use assets and lease liabilities reduced for terminated leases: Operating lease ROU assets 2,547 Operating lease liabilities 3,196 Operating lease right-of-use assets obtained and liabilities incurred as a result of adoption of ASC 842: Operating lease ROU assets 267,743 Operating lease liabilities 291,373
Maturities of Operating Lease Liabilities	Maturities of lease liabilities were as follows: Operating Leases Finance Leases Remaining 2019 $ 18,411 $ 176 2020 43,609 410 2021 40,169 424 2022 38,752 424 2023 35,372 390 2024 31,813 350 Thereafter 249,969 1,278 Total lease payments 458,095 3,452 Less amount representing interest (172,924 ) (1,502 ) Total discounted lease liabilities 285,171 1,950 Less current portion (19,355 ) (157 ) Long-term portion of leases liabilities $ 265,816 $ 1,793
Maturities of Finance Lease Liabilities	Maturities of lease liabilities were as follows: Operating Leases Finance Leases Remaining 2019 $ 18,411 $ 176 2020 43,609 410 2021 40,169 424 2022 38,752 424 2023 35,372 390 2024 31,813 350 Thereafter 249,969 1,278 Total lease payments 458,095 3,452 Less amount representing interest (172,924 ) (1,502 ) Total discounted lease liabilities 285,171 1,950 Less current portion (19,355 ) (157 ) Long-term portion of leases liabilities $ 265,816 $ 1,793
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 due in the future under non-cancelable subleases. See Note 5—Other Liabilities.
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 due in the future under non-cancelable subleases. See Note 5—Other Liabilities.
Undiscounted Cash Flows to be Received Under Operating Subleases	The undiscounted cash flows to be received under operating subleases were as follows: Operating Leases Remaining 2019 $ 1,779 2020 3,994 2021 4,152 2022 4,077 2023 4,065 2024 4,119 Thereafter 37,268 Total $ 59,454

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	6 Months Ended
	Jun. 30, 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 six months ended June 30, 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 267,002 13.32 15,348 1.76 Vested and released (122,549 ) 20.51 (3,124 ) 62.05 Forfeited (43,780 ) 18.66 (94,833 ) 12.95 Outstanding at June 30, 2019 388,539 $ 15.85 148,503 $ 9.96
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)	6 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Three Months Ended Pollo Tropical Taco Cabana Other Consolidated June 30, 2019: Restaurant sales $ 92,620 $ 78,093 $ — $ 170,713 Franchise revenue 438 230 — 668 Cost of sales 29,318 24,440 — 53,758 Restaurant wages and related expenses (1) 21,290 24,476 — 45,766 Restaurant rent expense 5,495 6,403 — 11,898 Other restaurant operating expenses 11,900 10,613 — 22,513 Advertising expense 3,189 2,694 — 5,883 General and administrative expense (2) 7,700 5,796 — 13,496 Adjusted EBITDA 14,646 4,120 — 18,766 Depreciation and amortization 5,376 4,431 — 9,807 Capital expenditures 4,648 5,930 (444 ) 10,134 July 1, 2018: Restaurant sales $ 95,377 $ 80,775 $ — $ 176,152 Franchise revenue 459 216 — 675 Cost of sales 31,482 25,207 — 56,689 Restaurant wages and related expenses (1) 21,549 26,128 — 47,677 Restaurant rent expense 4,335 4,505 — 8,840 Other restaurant operating expenses 12,634 12,020 — 24,654 Advertising expense 3,130 2,231 — 5,361 General and administrative expense (2) 6,923 5,897 — 12,820 Adjusted EBITDA 15,529 4,648 — 20,177 Depreciation and amortization 5,363 3,807 — 9,170 Capital expenditures 4,862 7,000 258 12,120 Six Months Ended Pollo Tropical Taco Cabana Other Consolidated June 30, 2019: Restaurant sales $ 183,646 $ 152,248 $ — $ 335,894 Franchise revenue 893 446 — 1,339 Cost of sales 57,616 46,652 — 104,268 Restaurant wages and related expenses (1) 42,443 48,359 — 90,802 Restaurant rent expense 10,916 12,727 — 23,643 Other restaurant operating expenses 23,858 20,418 — 44,276 Advertising expense 6,221 5,183 — 11,404 General and administrative expense (2) 16,047 12,520 — 28,567 Adjusted EBITDA 28,963 7,015 — 35,978 Depreciation and amortization 10,589 8,766 — 19,355 Capital expenditures 11,793 9,967 (89 ) 21,671 July 1, 2018: Restaurant sales $ 189,855 $ 155,130 $ — $ 344,985 Franchise revenue 923 403 — 1,326 Cost of sales 62,497 47,757 — 110,254 Restaurant wages and related expenses (1) 43,705 50,455 — 94,160 Restaurant rent expense 8,632 9,100 — 17,732 Other restaurant operating expenses 24,749 23,355 — 48,104 Advertising expense 6,446 5,128 — 11,574 General and administrative expense (2) 14,965 12,774 — 27,739 Adjusted EBITDA 29,976 7,159 — 37,135 Depreciation and amortization 10,679 7,490 — 18,169 Capital expenditures 13,035 13,911 342 27,288 Identifiable Assets: June 30, 2019 $ 351,472 $ 237,135 $ 21,102 $ 609,709 December 30, 2018 207,435 174,681 36,543 418,659 (1) Includes stock-based compensation expense of $16 and $43 for the three and six months ended June 30, 2019 , respectively, and $33 and $50 for the three and six months ended July 1, 2018 , respectively. (2) Includes stock-based compensation expense of $719 and $1,484 for the three and six months ended June 30, 2019 , respectively, and $984 and $1,856 for the three and six months ended July 1, 2018 , respectively.
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 June 30, 2019: Net loss $ (43,440 ) Provision for income taxes 623 Income (loss) before taxes $ 6,918 $ (49,735 ) $ — $ (42,817 ) Add: Non-general and administrative expense adjustments: Depreciation and amortization 5,376 4,431 — 9,807 Impairment and other lease charges 52 1,699 — 1,751 Goodwill impairment — 46,485 — 46,485 Interest expense 480 487 — 967 Closed restaurant rent expense, net of sublease income 1,039 296 — 1,335 Other expense (income), net 148 6 — 154 Stock-based compensation expense in restaurant wages 4 12 — 16 Total non-general and administrative expense adjustments 7,099 53,416 — 60,515 General and administrative expense adjustments: Stock-based compensation expense 351 368 — 719 Restructuring costs and retention bonuses 278 71 — 349 Total general and administrative expense adjustments 629 439 — 1,068 Adjusted EBITDA $ 14,646 $ 4,120 $ — $ 18,766 July 1, 2018: Net income $ 9,493 Provision for income taxes 3,021 Income before taxes $ 10,797 $ 1,717 $ — $ 12,514 Add: Non-general and administrative expense adjustments: Depreciation and amortization 5,363 3,807 — 9,170 Impairment and other lease charges 685 99 — 784 Interest expense 491 495 — 986 Other expense (income), net (1,894 ) (1,651 ) — (3,545 ) Stock-based compensation expense in restaurant wages 14 19 — 33 Total non-general and administrative expense adjustments 4,659 2,769 — 7,428 General and administrative expense adjustments: Stock-based compensation expense 584 400 — 984 Board and shareholder matter costs (328 ) (269 ) — (597 ) Restructuring costs and retention bonuses (16 ) 31 — 15 Legal settlements and related costs (167 ) — — (167 ) Total general and administrative expense adjustments 73 162 — 235 Adjusted EBITDA $ 15,529 $ 4,648 $ — $ 20,177 Six Months Ended Pollo Tropical Taco Cabana Other Consolidated June 30, 2019: Net loss $ (41,151 ) Provision for income taxe s 1,569 Income (loss) before taxes $ 12,874 $ (52,456 ) $ — $ (39,582 ) Add: Non-general and administrative expense adjustments: Depreciation and amortization 10,589 8,766 — 19,355 Impairment and other lease charges (327 ) 1,740 — 1,413 Goodwill impairment — 46,485 — 46,485 Interest expense 1,136 1,065 — 2,201 Closed restaurant rent expense, net of sublease income 2,183 576 — 2,759 Other expense (income), net 744 112 — 856 Stock-based compensation expense in restaurant wages 9 34 — 43 Total non-general and administrative expense adjustments 14,334 58,778 — 73,112 General and administrative expense adjustments: Stock-based compensation expense 928 556 — 1,484 Restructuring costs and retention bonuses 827 137 — 964 Total general and administrative expense adjustments 1,755 693 — 2,448 Adjusted EBITDA $ 28,963 $ 7,015 $ — $ 35,978 July 1, 2018: Net income $ 13,677 Provision for income taxes 4,646 Income (loss) before taxes $ 18,925 $ (602 ) $ — $ 18,323 Add: Non-general and administrative expense adjustments: Depreciation and amortization 10,679 7,490 — 18,169 Impairment and other lease charges 144 (22 ) — 122 Interest expense 1,019 1,036 — 2,055 Other expense (income), net (1,548 ) (1,631 ) — (3,179 ) Stock-based compensation expense in restaurant wages 19 31 — 50 Total non-general and administrative expense adjustments 10,313 6,904 — 17,217 General and administrative expense adjustments: Stock-based compensation expense 1,051 805 — 1,856 Board and shareholder matter costs (328 ) (269 ) — (597 ) Restructuring costs and retention bonuses 182 321 — 503 Legal settlements and related costs (167 ) — — (167 ) Total general and administrative expense adjustments 738 857 — 1,595 Adjusted EBITDA $ 29,976 $ 7,159 $ — $ 37,135

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Schedule of Earnings (Loss) Per Share	The computation of basic and diluted EPS is as follows: Three Months Ended Six Months Ended June 30, 2019 July 1, 2018 June 30, 2019 July 1, 2018 Basic and diluted EPS: Net income (loss) $ (43,440 ) $ 9,493 $ (41,151 ) $ 13,677 Less: income allocated to participating securities — 113 — 148 Net income (loss) available to common shareholders $ (43,440 ) $ 9,380 $ (41,151 ) $ 13,529 Weighted average common shares—basic 26,807,068 26,916,295 26,825,286 26,895,302 Restricted stock units — 3,619 — 6,527 Weighted average common shares—diluted 26,807,068 26,919,914 26,825,286 26,901,829 Earnings (loss) per common share—basic $ (1.62 ) $ 0.35 $ (1.53 ) $ 0.50 Earnings (loss) per common share—diluted (1.62 ) 0.35 (1.53 ) 0.50

Basis of Presentation - Narrati

Basis of Presentation - Narrative (Details)	6 Months Ended
	Jun. 30, 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	140
Entity Operated Units | Taco Cabana
Entity Information [Line Items]
Number of restaurants	165
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	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018	Dec. 31, 2018	Dec. 30, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect adjustment to retained earnings	$ 45,119		$ 45,119			$ 72,268
Deferred gains on sale-leaseback transactions	0		0			$ 19,899
Goodwill impairment	46,485	$ 0	$ 46,485	$ 0
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
ASU 2017-04 | New Accounting Pronouncement, Early Adoption, Effect
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Goodwill impairment	$ 46,500

Basis of Presentation - Fair Va

Basis of Presentation - Fair Value Disclosures (Details) - USD ($) $ in Millions	Jun. 30, 2019	Dec. 30, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying value of senior credit facility	$ 61	$ 78
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of senior credit facility	$ 61	$ 78

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets (Details) $ in Thousands	Jun. 30, 2019USD ($)restaurant	Dec. 30, 2018USD ($)
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid contract expenses	$ 4,531	$ 4,232
Assets held for sale	4,336	0
Other	3,332	2,330
Prepaid expenses and other current assets	$ 12,199	$ 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		6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Impairment and Other Lease Charges [Line Items]
Impairment and other lease charges	$ 1,751	$ 784	$ 1,413	$ 122
Pollo Tropical
Impairment and Other Lease Charges [Line Items]
Impairment and other lease charges	52	685	(327)	144
Taco Cabana
Impairment and Other Lease Charges [Line Items]
Impairment and other lease charges	$ 1,699	$ 99	$ 1,740	$ (22)

Impairment of Long-Lived Asse_4

Impairment of Long-Lived Assets and Other Lease Charges - Narrative (Details) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019USD ($)restaurant	Jul. 01, 2018USD ($)restaurant	Jun. 30, 2019USD ($)restaurant	Jul. 01, 2018USD ($)restaurant
Impairment and Other Lease Charges [Line Items]
Asset impairment charges		$ 0.3
Lease charge (recoveries)		$ 0.5		$ (0.7)
Level 3
Impairment and Other Lease Charges [Line Items]
Assets measured at fair value associated with impairment charges	$ 0.7		$ 0.7
Pollo Tropical
Impairment and Other Lease Charges [Line Items]
Asset impairment charges	0.1		0.4
Lease charge (recoveries)			(0.7)
Taco Cabana
Impairment and Other Lease Charges [Line Items]
Asset impairment charges	$ 1.7		$ 1.7
Number of underperforming restaurants | restaurant	3	1	3	1

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Goodwill [Line Items]
Impairment charge on goodwill	$ 46,485	$ 0	$ 46,485	$ 0
Taco Cabana
Goodwill [Line Items]
Impairment charge on goodwill			$ 46,485
New Accounting Pronouncement, Early Adoption, Effect | ASU 2017-04
Goodwill [Line Items]
Impairment charge on goodwill	$ 46,500

Goodwill - Summary of Changes i

Goodwill - Summary of Changes in Goodwill (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018	Dec. 30, 2018
Goodwill
Balance, December 30, 2018			$ 123,484,000
Impairment charges	$ (46,485,000)	$ 0	(46,485,000)	$ 0
Balance, June 30, 2019	76,999,000		76,999,000
Accumulated impairment loss	46,500,000		46,500,000		$ 0
Pollo Tropical
Goodwill
Balance, December 30, 2018			56,307,000
Impairment charges			0
Balance, June 30, 2019	56,307,000		56,307,000
Taco Cabana
Goodwill
Balance, December 30, 2018			67,177,000
Impairment charges			(46,485,000)
Balance, June 30, 2019	$ 20,692,000		$ 20,692,000

Other Liabilities - Current (De

Other Liabilities - Current (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 30, 2018
Other Liabilities Disclosure [Abstract]
Accrued workers' compensation and general liability claims	$ 4,546	$ 4,886
Sales and property taxes	1,735	1,958
Accrued occupancy costs	1,616	4,554
Operating lease liabilities	19,355	0
Other	2,109	2,688
Other current liabilities	$ 29,361	$ 14,086

Other Liabilities - Non-current

Other Liabilities - Non-current (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 30, 2018
Other Liabilities Disclosure [Abstract]
Accrued occupancy costs	$ 78	$ 21,534
Deferred compensation	920	867
Accrued workers' compensation and general liability claims	6,807	6,808
Other	625	3,295
Other non-current liabilities	$ 8,430	$ 32,504

Other Liabilities - Narrative (

Other Liabilities - Narrative (Details) - Closed Stores - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 30, 2018	Dec. 31, 2017
Restructuring Cost and Reserve [Line Items]
Closed-restaurant reserve	$ 1,529	$ 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) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended		12 Months Ended
	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018	Dec. 30, 2018
Activity in the Closed-Restaurant Reserve
Provisions for restaurant closures	$ 500		$ (700)
Closed Stores
Activity in the Closed-Restaurant Reserve
Balance, beginning of period		$ 8,819	$ 12,994	$ 12,994
Provisions for restaurant closures		0		2,228
Additional lease charges (recoveries), net		(781)		(152)
Payments, net		(801)		(6,778)
Other adjustments		(5,708)		527
Balance, end of period		$ 1,529		$ 8,819

Leases - Narrative (Details)

Leases - Narrative (Details)	6 Months Ended
	Jun. 30, 2019lease
Lessee, Lease, Description [Line Items]
Number of leases for restaurant properties and corporate office space that had not yet commenced	5
Lease term of leases not yet commenced	15 years
Sublease includes options to extend sublease term, up to	25 years
Minimum
Lessee, Lease, Description [Line Items]
Lease term	20 years
Remaining lease term	3 months 18 days
Sublease, remaining lease term	2 years 9 months 18 days
Maximum
Lessee, Lease, Description [Line Items]
Lease term	40 years
Remaining lease term	22 years 3 months 18 days
Sublease, remaining lease term	19 years 10 months 24 days

Leases - Lease Expense (Details

Leases - Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
Leases [Abstract]
Operating lease cost	$ 11,346	$ 22,701
Finance lease costs:
Amortization of right-of-use assets	42	77
Interest on lease liabilities	55	110
Total finance lease costs	97	187
Variable lease costs	3,104	6,090
Sublease income	(881)	(1,629)
Total lease costs	$ 13,666	$ 27,349

Leases - Supplemental Balance S

Leases - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 30, 2018
Operating Leases
Operating lease right-of-use assets	$ 261,395	$ 0
Other current liabilities	19,355	0
Operating lease liabilities	265,816	$ 0
Total operating lease liabilities	285,171
Finance Leases
Property and equipment, gross	2,677
Accumulated amortization	(1,197)
Property and equipment, net	1,480
Current portion of long-term debt	157
Long-term debt, net of current portion	1,793
Total finance lease liabilities	$ 1,950
Weighted Average Remaining Lease Term (in Years)
Operating leases	12 years 3 months 18 days
Finance leases	8 years 8 months 12 days
Weighted Average Discount Rate
Operating leases	7.70%
Finance leases	13.05%

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Dec. 30, 2018
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows for operating leases	$ 21,820
Operating cash flows for finance leases	110
Financing cash flows for finance leases	59
Right-of-use assets obtained in exchange for lease liabilities:
Operating lease ROU assets	8,009
Finance lease ROU assets	304
Right-of-use assets and lease liabilities reduced for terminated leases:
Operating lease ROU assets	2,547
Operating lease liabilities	3,196
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease ROU assets	261,395	$ 0
Operating lease liabilities	285,171
ASU 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease ROU assets	267,743
Operating lease liabilities	$ 291,373

Leases - Maturities of Lease Li

Leases - Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 30, 2018
Operating Leases
Remaining 2019	$ 18,411
2020	43,609
2021	40,169
2022	38,752
2023	35,372
2024	31,813
Thereafter	249,969
Total lease payments	458,095
Less amount representing interest	(172,924)
Total operating lease liabilities	285,171
Less current portion	(19,355)	$ 0
Long-term portion of leases liabilities	265,816	$ 0
Finance Leases
Remaining 2019	176
2020	410
2021	424
2022	424
2023	390
2024	350
Thereafter	1,278
Total lease payments	3,452
Less amount representing interest	(1,502)
Total finance lease liabilities	1,950
Less current portion	(157)
Long-term portion of leases liabilities	$ 1,793

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	Jun. 30, 2019USD ($)
Operating Leases
Remaining 2019	$ 1,779
2020	3,994
2021	4,152
2022	4,077
2023	4,065
2024	4,119
Thereafter	37,268
Total	$ 59,454

Stockholders' Equity - Purchase

Stockholders' Equity - Purchase of Treasury Stock (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Mar. 31, 2019	Jul. 01, 2018	Apr. 01, 2018	Jun. 30, 2019	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	$ 603	$ 349	$ 2,200

Stockholders' Equity - Stock-Ba

Stockholders' Equity - Stock-Based Compensation (Details) $ / shares in Units, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019USD ($)tranche	Jul. 01, 2018USD ($)	Jun. 30, 2019USD ($)tranche$ / sharesshares	Jul. 01, 2018USD ($)$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation | $	$ 0.7	$ 1	$ 1.5	$ 1.9
Unrecognized stock-based compensation expense | $	$ 5.7		$ 5.7
Nonvested Restricted Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted in period			267,002
Vesting period			4 years
Weighted average grant date fair value, grants in period (usd per share) | $ / shares			$ 13.32
Share-based compensation cost not yet recognized, period for recognition			2 years 10 months 24 days
Nonvested Restricted Shares | Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			1 year
Nonvested Restricted Shares | Consultant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			4 years
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 2 months 12 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
Number of tranches | tranche	2		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)	6 Months Ended
	Jun. 30, 2019$ / sharesshares
Non-Vested Shares
Non-vested Restricted Shares and Restricted Stock Units
Outstanding at beginning of period (in shares) | shares	287,866
Granted (in shares) | shares	267,002
Vested and released (in shares) | shares	(122,549)
Forfeited (in shares) | shares	(43,780)
Outstanding at end of period (in shares) | shares	388,539
Weighted Average Grant Date Fair Value
Outstanding at beginning of period (usd per share) | $ / shares	$ 20.70
Granted (usd per share) | $ / shares	13.32
Vested and released (usd per share) | $ / shares	20.51
Forfeited (usd per share) | $ / shares	18.66
Outstanding at end of period (usd per share) | $ / shares	$ 15.85
Restricted Stock Units
Non-vested Restricted Shares and Restricted Stock Units
Outstanding at beginning of period (in shares) | shares	231,112
Granted (in shares) | shares	15,348
Vested and released (in shares) | shares	(3,124)
Forfeited (in shares) | shares	(94,833)
Outstanding at end of period (in shares) | shares	148,503
Weighted Average Grant Date Fair Value
Outstanding at beginning of period (usd per share) | $ / shares	$ 12.44
Granted (usd per share) | $ / shares	1.76
Vested and released (usd per share) | $ / shares	62.05
Forfeited (usd per share) | $ / shares	12.95
Outstanding at end of period (usd per share) | $ / shares	$ 9.96

Stockholders' Equity - Restrict

Stockholders' Equity - Restricted Stock Units Subject to Market Conditions (Details) - Market Performance-Based Restricted Stock Units (RSUs) - $ / shares	6 Months Ended
	Jun. 30, 2019	Jul. 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		6 Months Ended
	Jun. 30, 2019USD ($)	Jul. 01, 2018USD ($)	Jun. 30, 2019USD ($)segment	Jul. 01, 2018USD ($)	Dec. 30, 2018USD ($)
Segment Reporting [Abstract]
Number of operating segments | segment			2
Segment Reporting Information [Line Items]
Revenues	$ 171,381	$ 176,827	$ 337,233	$ 346,311
Cost of sales	53,758	56,689	104,268	110,254
Restaurant wages and related expenses	45,766	47,677	90,802	94,160
Restaurant rent expense	11,898	8,840	23,643	17,732
Other restaurant operating expenses	22,513	24,654	44,276	48,104
Advertising expense	5,883	5,361	11,404	11,574
General and administrative expense	13,496	12,820	28,567	27,739
Adjusted EBITDA	18,766	20,177	35,978	37,135
Depreciation and amortization	9,807	9,170	19,355	18,169
Capital expenditures	10,134	12,120	21,671	27,288
Identifiable assets	609,709		609,709		$ 418,659
Stock-based compensation expense	700	1,000	1,500	1,900
Restaurant Wages And Related Expenses
Segment Reporting Information [Line Items]
Stock-based compensation expense	16	33	43	50
General and Administrative Expense
Segment Reporting Information [Line Items]
Stock-based compensation expense	719	984	1,484	1,856
Restaurant sales
Segment Reporting Information [Line Items]
Revenues	170,713	176,152	335,894	344,985
Franchise revenue
Segment Reporting Information [Line Items]
Revenues	668	675	1,339	1,326
Operating Segments | Pollo Tropical
Segment Reporting Information [Line Items]
Cost of sales	29,318	31,482	57,616	62,497
Restaurant wages and related expenses	21,290	21,549	42,443	43,705
Restaurant rent expense	5,495	4,335	10,916	8,632
Other restaurant operating expenses	11,900	12,634	23,858	24,749
Advertising expense	3,189	3,130	6,221	6,446
General and administrative expense	7,700	6,923	16,047	14,965
Adjusted EBITDA	14,646	15,529	28,963	29,976
Depreciation and amortization	5,376	5,363	10,589	10,679
Capital expenditures	4,648	4,862	11,793	13,035
Identifiable assets	351,472		351,472		207,435
Operating Segments | Pollo Tropical | Restaurant Wages And Related Expenses
Segment Reporting Information [Line Items]
Stock-based compensation expense	4	14	9	19
Operating Segments | Pollo Tropical | General and Administrative Expense
Segment Reporting Information [Line Items]
Stock-based compensation expense	351	584	928	1,051
Operating Segments | Pollo Tropical | Restaurant sales
Segment Reporting Information [Line Items]
Revenues	92,620	95,377	183,646	189,855
Operating Segments | Pollo Tropical | Franchise revenue
Segment Reporting Information [Line Items]
Revenues	438	459	893	923
Operating Segments | Taco Cabana
Segment Reporting Information [Line Items]
Cost of sales	24,440	25,207	46,652	47,757
Restaurant wages and related expenses	24,476	26,128	48,359	50,455
Restaurant rent expense	6,403	4,505	12,727	9,100
Other restaurant operating expenses	10,613	12,020	20,418	23,355
Advertising expense	2,694	2,231	5,183	5,128
General and administrative expense	5,796	5,897	12,520	12,774
Adjusted EBITDA	4,120	4,648	7,015	7,159
Depreciation and amortization	4,431	3,807	8,766	7,490
Capital expenditures	5,930	7,000	9,967	13,911
Identifiable assets	237,135		237,135		174,681
Operating Segments | Taco Cabana | Restaurant Wages And Related Expenses
Segment Reporting Information [Line Items]
Stock-based compensation expense	12	19	34	31
Operating Segments | Taco Cabana | General and Administrative Expense
Segment Reporting Information [Line Items]
Stock-based compensation expense	368	400	556	805
Operating Segments | Taco Cabana | Restaurant sales
Segment Reporting Information [Line Items]
Revenues	78,093	80,775	152,248	155,130
Operating Segments | Taco Cabana | Franchise revenue
Segment Reporting Information [Line Items]
Revenues	230	216	446	403
Other
Segment Reporting Information [Line Items]
Cost of sales	0	0	0	0
Restaurant wages and related expenses	0	0	0	0
Restaurant rent expense	0	0	0	0
Other restaurant operating expenses	0	0	0	0
Advertising expense	0	0	0	0
General and administrative expense	0	0	0	0
Adjusted EBITDA	0	0	0	0
Depreciation and amortization	0	0	0	0
Capital expenditures	(444)	258	(89)	342
Identifiable assets	21,102		21,102		$ 36,543
Other | Restaurant Wages And Related Expenses
Segment Reporting Information [Line Items]
Stock-based compensation expense	0	0	0	0
Other | General and Administrative Expense
Segment Reporting Information [Line Items]
Stock-based compensation expense	0	0	0	0
Other | Restaurant sales
Segment Reporting Information [Line Items]
Revenues	0	0	0	0
Other | Franchise revenue
Segment Reporting Information [Line Items]
Revenues	$ 0	$ 0	$ 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				6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jul. 01, 2018	Apr. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Segment Reporting Information [Line Items]
Net income (loss)	$ (43,440)	$ 2,289	$ 9,493	$ 4,184	$ (41,151)	$ 13,677
Provision for income taxes	623		3,021		1,569	4,646
Income (loss) before income taxes	(42,817)		12,514		(39,582)	18,323
Non-general and administrative expense adjustments:
Depreciation and amortization	9,807		9,170		19,355	18,169
Impairment and other lease charges	1,751		784		1,413	122
Goodwill impairment	46,485		0		46,485	0
Interest expense	967		986		2,201	2,055
Closed restaurant rent expense, net of sublease income	1,335		0		2,759	0
Other expense (income), net	154		(3,545)		856	(3,179)
Stock-based compensation expense in restaurant wages	700		1,000		1,500	1,900
Total non-general and administrative expense adjustments	60,515		7,428		73,112	17,217
General and administrative expense adjustments:
Stock-based compensation expense	700		1,000		1,500	1,900
Board and shareholder matter costs			(597)			(597)
Restructuring costs and retention bonuses	349		15		964	503
Legal settlements and related costs			(167)			(167)
Total general and administrative expense adjustments	1,068		235		2,448	1,595
Adjusted EBITDA	18,766		20,177		35,978	37,135
Restaurant Wages And Related Expenses
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	16		33		43	50
General and administrative expense adjustments:
Stock-based compensation expense	16		33		43	50
General and Administrative Expense
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	719		984		1,484	1,856
General and administrative expense adjustments:
Stock-based compensation expense	719		984		1,484	1,856
Pollo Tropical
Non-general and administrative expense adjustments:
Impairment and other lease charges	52		685		(327)	144
Goodwill impairment					0
Taco Cabana
Non-general and administrative expense adjustments:
Impairment and other lease charges	1,699		99		1,740	(22)
Goodwill impairment					46,485
Operating Segments | Pollo Tropical
Segment Reporting Information [Line Items]
Income (loss) before income taxes	6,918		10,797		12,874	18,925
Non-general and administrative expense adjustments:
Depreciation and amortization	5,376		5,363		10,589	10,679
Impairment and other lease charges	52		685		(327)	144
Goodwill impairment	0				0
Interest expense	480		491		1,136	1,019
Closed restaurant rent expense, net of sublease income	1,039				2,183
Other expense (income), net	148		(1,894)		744	(1,548)
Total non-general and administrative expense adjustments	7,099		4,659		14,334	10,313
General and administrative expense adjustments:
Board and shareholder matter costs			(328)			(328)
Restructuring costs and retention bonuses	278		(16)		827	182
Legal settlements and related costs			(167)			(167)
Total general and administrative expense adjustments	629		73		1,755	738
Adjusted EBITDA	14,646		15,529		28,963	29,976
Operating Segments | Pollo Tropical | Restaurant Wages And Related Expenses
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	4		14		9	19
General and administrative expense adjustments:
Stock-based compensation expense	4		14		9	19
Operating Segments | Pollo Tropical | General and Administrative Expense
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	351		584		928	1,051
General and administrative expense adjustments:
Stock-based compensation expense	351		584		928	1,051
Operating Segments | Taco Cabana
Segment Reporting Information [Line Items]
Income (loss) before income taxes	(49,735)		1,717		(52,456)	(602)
Non-general and administrative expense adjustments:
Depreciation and amortization	4,431		3,807		8,766	7,490
Impairment and other lease charges	1,699		99		1,740	(22)
Goodwill impairment	46,485				46,485
Interest expense	487		495		1,065	1,036
Closed restaurant rent expense, net of sublease income	296				576
Other expense (income), net	6		(1,651)		112	(1,631)
Total non-general and administrative expense adjustments	53,416		2,769		58,778	6,904
General and administrative expense adjustments:
Board and shareholder matter costs			(269)			(269)
Restructuring costs and retention bonuses	71		31		137	321
Legal settlements and related costs			0			0
Total general and administrative expense adjustments	439		162		693	857
Adjusted EBITDA	4,120		4,648		7,015	7,159
Operating Segments | Taco Cabana | Restaurant Wages And Related Expenses
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	12		19		34	31
General and administrative expense adjustments:
Stock-based compensation expense	12		19		34	31
Operating Segments | Taco Cabana | General and Administrative Expense
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	368		400		556	805
General and administrative expense adjustments:
Stock-based compensation expense	368		400		556	805
Other
Segment Reporting Information [Line Items]
Income (loss) before income taxes	0		0		0	0
Non-general and administrative expense adjustments:
Depreciation and amortization	0		0		0	0
Impairment and other lease charges	0		0		0	0
Goodwill impairment	0				0
Interest expense	0		0		0	0
Closed restaurant rent expense, net of sublease income	0				0
Other expense (income), net	0		0		0	0
Total non-general and administrative expense adjustments	0		0		0	0
General and administrative expense adjustments:
Board and shareholder matter costs			0			0
Restructuring costs and retention bonuses	0		0		0	0
Legal settlements and related costs			0			0
Total general and administrative expense adjustments	0		0		0	0
Adjusted EBITDA	0		0		0	0
Other | Restaurant Wages And Related Expenses
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	0		0		0	0
General and administrative expense adjustments:
Stock-based compensation expense	0		0		0	0
Other | General and Administrative Expense
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	0		0		0	0
General and administrative expense adjustments:
Stock-based compensation expense	$ 0		$ 0		$ 0	$ 0

Earnings (Loss) Per Share - Nar

Earnings (Loss) Per Share - Narrative (Details)	3 Months Ended	6 Months Ended
	Jul. 01, 2018shares	Jul. 01, 2018shares	Jun. 30, 2019
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)	611	836

Earnings (Loss) Per Share - Com

Earnings (Loss) Per Share - Computation of Basic and Diluted Net Income per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jul. 01, 2018	Apr. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Basic and diluted EPS:
Net income (loss)	$ (43,440)	$ 2,289	$ 9,493	$ 4,184	$ (41,151)	$ 13,677
Less: income allocated to participating securities	0		113		0	148
Net income (loss) available to common shareholders	$ (43,440)		$ 9,380		$ (41,151)	$ 13,529
Weighted average common shares—basic	26,807,068		26,916,295		26,825,286	26,895,302
Restricted stock units (in shares)	0		3,619		0	6,527
Weighted average common shares—diluted	26,807,068		26,919,914		26,825,286	26,901,829
Earnings per common share—basic (usd per share)	$ (1.62)		$ 0.35		$ (1.53)	$ 0.50
Earnings per common share—diluted (usd per share)	$ (1.62)		$ 0.35		$ (1.53)	$ 0.50

Commitments and Contingencies -

Commitments and Contingencies - Lease Assignments (Details) $ in Millions	Jun. 30, 2019USD ($)lease
Loss Contingencies [Line Items]
Maximum potential liability for future rental payments | $	$ 3.4
Taco Cabana
Loss Contingencies [Line Items]
Number of leases assigned	3
Pollo Tropical
Loss Contingencies [Line Items]
Number of leases assigned	1