Fiesta Restaurant (FRGI) 10-Q 5 Nov 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 29, 2019	Oct. 30, 2019
Document And Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 29, 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	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		27,476,451

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 29, 2019	Dec. 30, 2018
Current assets:
Cash	$ 3,509	$ 5,258
Accounts receivable	9,066	8,505
Inventories	3,222	2,842
Prepaid rent	119	3,375
Income tax receivable	1,502	17,857
Prepaid expenses and other current assets	12,378	6,562
Total current assets	29,796	44,399
Property and equipment, net	221,122	231,328
Operating lease right-of-use assets	254,449	0
Goodwill	56,307	123,484
Deferred income taxes	8,243	10,383
Other assets	7,685	9,065
Total assets	577,602	418,659
Current liabilities:
Current portion of long-term debt	204	108
Accounts payable	11,094	16,410
Accrued payroll, related taxes and benefits	9,686	10,086
Accrued real estate taxes	7,424	5,871
Other current liabilities	29,842	14,086
Total current liabilities	58,250	46,561
Long-term debt, net of current portion	70,887	79,636
Deferred income—sale-leaseback of real estate	0	19,899
Operating lease liabilities	258,891	0
Other non-current liabilities	8,066	32,504
Total liabilities	396,094	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, 27,480,487 and 27,259,212 shares issued, respectively, and 25,926,561 and 26,858,988 shares outstanding, respectively	271	270
Additional paid-in capital	172,426	170,290
Retained earnings	22,937	72,268
Treasury stock, at cost; 1,176,895 and 112,358 shares, respectively	(14,126)	(2,769)
Total stockholders' equity	181,508	240,059
Total liabilities and stockholders' equity	$ 577,602	$ 418,659

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 29, 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	27,480,487	27,259,212
Common stock, shares outstanding	25,926,561	26,858,988
Treasury stock, shares	1,176,895	112,358

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Revenues:
Revenues	$ 164,248	$ 174,648	$ 501,481	$ 520,959
Costs and expenses:
Cost of sales	52,056	56,021	156,324	166,275
Restaurant wages and related expenses (including stock-based compensation expense of $102, $6, $145, and $56, respectively)	44,459	47,943	135,261	142,103
Restaurant rent expense	11,970	9,129	35,613	26,861
Other restaurant operating expenses	24,153	27,294	68,429	75,398
Advertising expense	6,385	6,472	17,789	18,046
General and administrative (including stock-based compensation expense of $509, $732, $1,993 and $2,588, respectively)	13,820	13,284	42,387	41,023
Depreciation and amortization	10,165	9,739	29,520	27,908
Pre-opening costs	77	223	863	1,481
Impairment and other lease charges	3,254	6,417	4,667	6,539
Goodwill impairment	21,424	0	67,909	0
Closed restaurant rent expense, net of sublease income	726	0	3,485	0
Other expense (income), net	64	47	920	(3,132)
Total operating expenses	188,553	176,569	563,167	502,502
Income (loss) from operations	(24,305)	(1,921)	(61,686)	18,457
Interest expense	823	924	3,024	2,979
Income (loss) before income taxes	(25,128)	(2,845)	(64,710)	15,478
Benefit from income taxes	(2,946)	(4,892)	(1,377)	(246)
Net income (loss)	$ (22,182)	$ 2,047	$ (63,333)	$ 15,724
Earnings (loss) per common share:
Basic (usd per share)	$ (0.84)	$ 0.08	$ (2.37)	$ 0.58
Diluted (usd per share)	$ (0.84)	$ 0.08	$ (2.37)	$ 0.58
Weighted average common shares outstanding:
Basic (in shares)	26,548,116	26,954,285	26,734,822	26,900,716
Diluted (in shares)	26,548,116	26,958,874	26,734,822	26,905,391
Restaurant sales
Revenues:
Revenues	$ 163,589	$ 173,966	$ 499,483	$ 518,951
Franchise royalty revenues and fees
Revenues:
Revenues	$ 659	$ 682	$ 1,998	$ 2,008

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Stock-based compensation	$ 600	$ 700	$ 2,100	$ 2,600
Restaurant Wages And Related Expenses
Stock-based compensation	102	6	145	56
General and Administrative Expense
Stock-based compensation	$ 509	$ 732	$ 1,993	$ 2,588

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)	15,724
Ending shares at Sep. 30, 2018		26,865,639
Ending balance at Sep. 30, 2018	247,457	$ 270	169,465	80,206	(2,484)
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)
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	738		738
Vesting of restricted shares (in shares)		613
Vesting of restricted shares	0	$ 0	0
Purchase of treasury stock (in shares)		(54,453)
Purchase of treasury stock	(1,532)				(1,532)
Net income (loss)	2,047			2,047
Ending shares at Sep. 30, 2018		26,865,639
Ending balance at Sep. 30, 2018	$ 247,457	$ 270	169,465	80,206	(2,484)
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)	(1,064,537)
Purchase of treasury stock	$ (11,300)
Net income (loss)	$ (63,333)
Ending shares at Sep. 29, 2019	25,926,561	25,926,561
Ending balance at Sep. 29, 2019	$ 181,508	$ 271	172,426	22,937	(14,126)
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
Ending balance at Jun. 30, 2019	212,237	$ 271	171,815	45,119	(4,968)
Increase (Decrease) in Stockholders' Equity
Stock-based compensation	611		611
Vesting of restricted shares (in shares)		6,277
Vesting of restricted shares	0	$ 0	0
Purchase of treasury stock (in shares)		(906,268)
Purchase of treasury stock	(9,158)				(9,158)
Net income (loss)	$ (22,182)			(22,182)
Ending shares at Sep. 29, 2019	25,926,561	25,926,561
Ending balance at Sep. 29, 2019	$ 181,508	$ 271	$ 172,426	$ 22,937	$ (14,126)

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018
Operating activities:
Net income (loss)	$ (63,333)	$ 15,724
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Loss (gain) on disposals of property and equipment	(6)	(1,167)
Stock-based compensation	2,138	2,644
Impairment and other lease charges	4,667	6,539
Goodwill impairment	67,909	0
Depreciation and amortization	29,520	27,908
Amortization of deferred financing costs	203	203
Amortization of deferred gains from sale-leaseback transactions	0	(2,698)
Deferred income taxes	(2,112)	7,856
Changes in other operating assets and liabilities	11,988	(12,721)
Net cash provided by operating activities	50,974	44,288
Capital expenditures:
New restaurant development	(10,681)	(17,897)
Restaurant remodeling	(368)	(234)
Other restaurant capital expenditures	(15,845)	(15,536)
Corporate and restaurant information systems	(7,179)	(6,256)
Total capital expenditures	(34,073)	(39,923)
Proceeds from disposals of properties	1,774	4,676
Proceeds from insurance recoveries	42	813
Net cash used in investing activities	(32,257)	(34,434)
Financing activities:
Borrowings on revolving credit facility	21,000	18,000
Repayments on revolving credit facility	(30,000)	(23,000)
Principal payments on finance/capital leases	(109)	(76)
Financing costs associated with issuance of debt	0	(150)
Payments to purchase treasury stock	(11,357)	(2,484)
Net cash used in financing activities	(20,466)	(7,710)
Net change in cash	(1,749)	2,144
Cash, beginning of period	5,258	3,599
Cash, end of period	3,509	5,743
Supplemental disclosures:
Interest paid on long-term debt	3,558	2,505
Accruals for capital expenditures	3,198	5,338
Income tax payments (refunds), net	(15,620)	(3,360)
Finance/capital lease obligations incurred	$ 495	$ 322

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 29, 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 September 29, 2019 , the Company owned and operated 141 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 September 29, 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 nine months ended September 29, 2019 and September 30, 2018 each contained thirteen and thirty-nine 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 nine months ended September 29, 2019 and September 30, 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 nine months ended September 29, 2019 and September 30, 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. In 2019, the Company early adopted this new accounting standard and performed its interim impairment tests in accordance with ASU 2017-04. In the second quarter of 2019, 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 at June 30, 2019. In the third quarter of 2019, the Company recognized a $21.4 million impairment of its Taco Cabana reporting unit goodwill. In the third quarter of 2019, the excess of the Taco Cabana reporting unit's carrying value over its fair value was greater than the balance of the reporting unit's goodwill, resulting in a full impairment of the Taco Cabana reporting unit's goodwill. 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 $69.0 million at September 29, 2019 , and $78.0 million at December 30, 2018 . The carrying value of the Company's senior credit facility was $69.0 million at September 29, 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	9 Months Ended
	Sep. 29, 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: September 29, 2019 December 30, 2018 Prepaid contract expenses $ 4,275 $ 4,232 Assets held for sale (1) 4,336 — Other 3,767 2,330 $ 12,378 $ 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 September 29, 2019 .

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets and Other Lease Charges	9 Months Ended
	Sep. 29, 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 Nine Months Ended September 29, 2019 September 30, 2018 September 29, 2019 September 30, 2018 Pollo Tropical $ 165 $ 3,295 $ (162 ) $ 3,439 Taco Cabana 3,089 3,122 4,829 3,100 $ 3,254 $ 6,417 $ 4,667 $ 6,539 Impairment and other lease charges for the three and nine months ended September 29, 2019 for Pollo Tropical include impairment charges of $0.2 million and $0.6 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 $(0.8) million for the nine months ended September 29, 2019 . Impairment and other lease charges for the three and nine months ended September 29, 2019 for Taco Cabana include impairment charges of $3.1 million and $4.9 million , respectively, related primarily to impairment of assets for eight 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 as well as a lease charge recoveries benefit related to previously closed restaurant lease terminations of $(0.1) million for the nine months ended September 29, 2019 . Impairment and other lease charges for the three and nine months ended September 30, 2018 for Pollo Tropical include impairment charges of $3.4 million and $3.6 million , respectively, related primarily to impairment of three underperforming restaurants for which continued sales declines resulted in a decrease in the estimated future cash flows and a benefit of $(0.1) million in net lease charge recoveries related to certain previously closed restaurants due to adjustments to estimates of future lease costs. Impairment and other lease charges for the three and nine months ended September 30, 2018 for Taco Cabana include impairment charges of $2.4 million and $2.6 million , respectively, related primarily to impairment of five underperforming restaurants for which continued sales declines resulted in a decrease in the estimated future cash flows and other lease charges, net of recoveries, of $0.7 million and $0.5 million , respectively, due primarily to lease charges related to an office relocation in the third quarter of 2018 and other lease charges, net of recoveries, related to certain previously closed restaurants due to adjustments to estimates of future lease costs. The Company determined the fair value of restaurant equipment, for those restaurants reviewed for impairment, based on current economic conditions, the Company's history of using these assets in the operation of its business and the Company's expectation of how a market participant would value the assets. In addition, for those restaurants reviewed for impairment where the Company owns the land and building, the Company utilized third-party information such as a broker quoted value to determine the fair value of the property. These fair value asset measurements rely on significant unobservable inputs and are considered Level 3 in the fair value hierarchy. The 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 nine months ended September 29, 2019 totaled $1.5 million .

Goodwill

Goodwill	9 Months Ended
	Sep. 29, 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. In the second quarter of 2019, the Company recorded an impairment charge on the goodwill of its Taco Cabana reporting unit of $46.5 million , which represents the excess of the reporting unit's carrying value over its fair value at June 30, 2019 and which was not deductible for tax purposes. In addition, in response to a further decrease in the market price of the Company's common stock and lower than expected profitability in the third quarter of 2019, the Company performed a quantitative impairment test for both the Pollo Tropical and Taco Cabana reporting units as of September 29, 2019 . Based on the impairment test analysis, which utilized the same approach used in the second quarter of 2019, the fair value of the Pollo Tropical reporting unit continued to substantially exceed its carrying amount, while the carrying amount for the Taco Cabana reporting unit exceeded its estimated fair value. In the third quarter of 2019, the Company recorded an impairment charge on the goodwill of its Taco Cabana reporting unit of $21.4 million , of which $9.1 million was deductible for tax purposes and resulted in an income tax benefit of $2.1 million . The excess of the Taco Cabana reporting unit's carrying value over its fair value was greater than the balance of the reporting unit's goodwill, resulting in a full impairment of the Taco Cabana reporting unit's goodwill. A summary of changes in goodwill during the nine months ended September 29, 2019 is as follows: Pollo Taco Total Balance, December 30, 2018 $ 56,307 $ 67,177 $ 123,484 Impairment charges (1)(2) — (67,177 ) (67,177 ) Balance, September 29, 2019 $ 56,307 $ — $ 56,307 (1) Accumulated impairment losses at September 29, 2019 were $67.2 million . There were no accumulated impairment losses at December 30, 2018 . (2) Impairment charges during the three and nine months ended September 29, 2019 include $0.7 million previously classified as an intangible asset and included in other assets.

Other Liabilities

Other Liabilities	9 Months Ended
	Sep. 29, 2019
Other Liabilities Disclosure [Abstract]
Other Liabilities	Other Liabilities Other current liabilities consist of the following: September 29, 2019 December 30, 2018 Accrued workers' compensation and general liability claims $ 4,770 $ 4,886 Sales and property taxes 2,054 1,958 Accrued occupancy costs 1,189 4,554 Operating lease liabilities 19,647 — Other 2,182 2,688 $ 29,842 $ 14,086 Other non-current liabilities consist of the following: September 29, 2019 December 30, 2018 Accrued occupancy costs $ 78 $ 21,534 Deferred compensation 532 867 Accrued workers' compensation and general liability claims 6,806 6,808 Other 650 3,295 $ 8,066 $ 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 September 29, 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 September 29, 2019 and December 30, 2018 , respectively, with the remainder in current accrued occupancy costs. Nine Months Ended September 29, 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 (808 ) (152 ) Payments, net (895 ) (6,778 ) Other adjustments (1) (5,992 ) 527 Balance, end of period $ 1,124 $ 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 totaling $5.7 million was reclassified and included as a component of the related ROU assets during the nine months ended September 29, 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	9 Months Ended
	Sep. 29, 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 September 29, 2019 , the Company's leases have remaining lease terms of 0.3 years to 22.1 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 its leases do not contain financial covenants and restrictions. Lease expense consisted of the following: Three Months Ended Nine Months Ended September 29, 2019 September 29, 2019 Operating lease cost $ 11,396 $ 34,097 Finance lease costs: Amortization of right-of-use assets $ 59 $ 136 Interest on lease liabilities 58 168 Total finance lease costs $ 117 $ 304 Variable lease costs $ 2,766 8,855 Sublease income (1,135 ) (2,764 ) Total lease costs $ 13,144 $ 40,492 Supplemental balance sheet information related to leases is as follows: September 29, 2019 Operating Leases Operating lease right-of-use assets $ 254,449 Other current liabilities $ 19,647 Operating lease liabilities 258,891 Total operating lease liabilities $ 278,538 Finance Leases Property and equipment, gross $ 2,874 Accumulated amortization (1,268 ) Property and equipment, net $ 1,606 Current portion of long-term debt $ 204 Long-term debt, net of current portion 1,887 Total finance lease liabilities $ 2,091 Weighted Average Remaining Lease Term (in Years) Operating leases 12.1 Finance leases 8.1 Weighted Average Discount Rate Operating leases 7.70 % Finance leases 12.61 % Supplemental cash flow information related to leases is as follows: Nine Months Ended September 29, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 32,833 Operating cash flows for finance leases 168 Financing cash flows for finance leases 109 Right-of-use assets obtained in exchange for lease liabilities: Operating lease ROU assets 8,618 Finance lease ROU assets 495 Right-of-use assets and lease liabilities reduced for terminated leases: Operating lease ROU assets 4,058 Operating lease liabilities 4,787 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 $ 7,369 $ 87 2020 43,570 460 2021 40,062 475 2022 38,637 475 2023 35,269 428 2024 31,820 350 Thereafter 248,237 1,278 Total lease payments 444,964 3,553 Less amount representing interest (166,426 ) (1,462 ) Total discounted lease liabilities 278,538 2,091 Less current portion (19,647 ) (204 ) Long-term portion of leases liabilities $ 258,891 $ 1,887 As of September 29, 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 September 29, 2019 , the Company's subleases have remaining sublease terms of 2.6 years to 19.7 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 its subleases do not contain financial covenants and restrictions. The undiscounted cash flows to be received under operating subleases were as follows: Operating Leases Remaining 2019 $ 937 2020 4,384 2021 4,551 2022 4,493 2023 4,481 2024 4,535 Thereafter 41,798 Total $ 65,179
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 September 29, 2019 , the Company's leases have remaining lease terms of 0.3 years to 22.1 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 its leases do not contain financial covenants and restrictions. Lease expense consisted of the following: Three Months Ended Nine Months Ended September 29, 2019 September 29, 2019 Operating lease cost $ 11,396 $ 34,097 Finance lease costs: Amortization of right-of-use assets $ 59 $ 136 Interest on lease liabilities 58 168 Total finance lease costs $ 117 $ 304 Variable lease costs $ 2,766 8,855 Sublease income (1,135 ) (2,764 ) Total lease costs $ 13,144 $ 40,492 Supplemental balance sheet information related to leases is as follows: September 29, 2019 Operating Leases Operating lease right-of-use assets $ 254,449 Other current liabilities $ 19,647 Operating lease liabilities 258,891 Total operating lease liabilities $ 278,538 Finance Leases Property and equipment, gross $ 2,874 Accumulated amortization (1,268 ) Property and equipment, net $ 1,606 Current portion of long-term debt $ 204 Long-term debt, net of current portion 1,887 Total finance lease liabilities $ 2,091 Weighted Average Remaining Lease Term (in Years) Operating leases 12.1 Finance leases 8.1 Weighted Average Discount Rate Operating leases 7.70 % Finance leases 12.61 % Supplemental cash flow information related to leases is as follows: Nine Months Ended September 29, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 32,833 Operating cash flows for finance leases 168 Financing cash flows for finance leases 109 Right-of-use assets obtained in exchange for lease liabilities: Operating lease ROU assets 8,618 Finance lease ROU assets 495 Right-of-use assets and lease liabilities reduced for terminated leases: Operating lease ROU assets 4,058 Operating lease liabilities 4,787 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 $ 7,369 $ 87 2020 43,570 460 2021 40,062 475 2022 38,637 475 2023 35,269 428 2024 31,820 350 Thereafter 248,237 1,278 Total lease payments 444,964 3,553 Less amount representing interest (166,426 ) (1,462 ) Total discounted lease liabilities 278,538 2,091 Less current portion (19,647 ) (204 ) Long-term portion of leases liabilities $ 258,891 $ 1,887 As of September 29, 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 September 29, 2019 , the Company's subleases have remaining sublease terms of 2.6 years to 19.7 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 its subleases do not contain financial covenants and restrictions. The undiscounted cash flows to be received under operating subleases were as follows: Operating Leases Remaining 2019 $ 937 2020 4,384 2021 4,551 2022 4,493 2023 4,481 2024 4,535 Thereafter 41,798 Total $ 65,179
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 September 29, 2019 , the Company's leases have remaining lease terms of 0.3 years to 22.1 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 its leases do not contain financial covenants and restrictions. Lease expense consisted of the following: Three Months Ended Nine Months Ended September 29, 2019 September 29, 2019 Operating lease cost $ 11,396 $ 34,097 Finance lease costs: Amortization of right-of-use assets $ 59 $ 136 Interest on lease liabilities 58 168 Total finance lease costs $ 117 $ 304 Variable lease costs $ 2,766 8,855 Sublease income (1,135 ) (2,764 ) Total lease costs $ 13,144 $ 40,492 Supplemental balance sheet information related to leases is as follows: September 29, 2019 Operating Leases Operating lease right-of-use assets $ 254,449 Other current liabilities $ 19,647 Operating lease liabilities 258,891 Total operating lease liabilities $ 278,538 Finance Leases Property and equipment, gross $ 2,874 Accumulated amortization (1,268 ) Property and equipment, net $ 1,606 Current portion of long-term debt $ 204 Long-term debt, net of current portion 1,887 Total finance lease liabilities $ 2,091 Weighted Average Remaining Lease Term (in Years) Operating leases 12.1 Finance leases 8.1 Weighted Average Discount Rate Operating leases 7.70 % Finance leases 12.61 % Supplemental cash flow information related to leases is as follows: Nine Months Ended September 29, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 32,833 Operating cash flows for finance leases 168 Financing cash flows for finance leases 109 Right-of-use assets obtained in exchange for lease liabilities: Operating lease ROU assets 8,618 Finance lease ROU assets 495 Right-of-use assets and lease liabilities reduced for terminated leases: Operating lease ROU assets 4,058 Operating lease liabilities 4,787 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 $ 7,369 $ 87 2020 43,570 460 2021 40,062 475 2022 38,637 475 2023 35,269 428 2024 31,820 350 Thereafter 248,237 1,278 Total lease payments 444,964 3,553 Less amount representing interest (166,426 ) (1,462 ) Total discounted lease liabilities 278,538 2,091 Less current portion (19,647 ) (204 ) Long-term portion of leases liabilities $ 258,891 $ 1,887 As of September 29, 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 September 29, 2019 , the Company's subleases have remaining sublease terms of 2.6 years to 19.7 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 its subleases do not contain financial covenants and restrictions. The undiscounted cash flows to be received under operating subleases were as follows: Operating Leases Remaining 2019 $ 937 2020 4,384 2021 4,551 2022 4,493 2023 4,481 2024 4,535 Thereafter 41,798 Total $ 65,179

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 29, 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, and on August 7, 2019, it announced that its board of directors approved an increase to its share repurchase program of an additional 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 1,064,537 shares of its common stock under the program in open market transactions during the nine months ended September 29, 2019 for $11.3 million . The repurchased shares are held as treasury stock at cost. Stock-Based Compensation During the nine months ended September 29, 2019 , the Company granted certain employees, non-employee directors and a consultant a total of 287,002 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. During the three months ended September 29, 2019 , the Company granted a certain executive a total of 20,000 non-vested restricted shares under the Fiesta Plan, which vest in two tranches over a four-year vesting period. The weighted average fair value at grant date for non-vested shares issued during the nine months ended September 29, 2019 was $13.00 per share. During the nine months ended September 29, 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 nine months ended September 29, 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 nine months ended September 29, 2019 was $1.76 per share. Stock-based compensation expense for the three and nine months ended September 29, 2019 was $0.6 million and $2.1 million , respectively, and for the three and nine months ended September 30, 2018 was $0.7 million and $2.6 million , respectively. At September 29, 2019 , the total unrecognized stock-based compensation expense related to non-vested restricted shares and restricted stock units was approximately $4.8 million . At September 29, 2019 , the remaining weighted average vesting period for non-vested restricted shares was 2.7 years and restricted stock units was 0.9 years. A summary of all non-vested restricted shares and restricted stock units activity for the nine months ended September 29, 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 287,002 13.00 15,348 1.76 Vested and released (128,811 ) 20.34 (3,418 ) 62.05 Forfeited (69,190 ) 17.50 (95,123 ) 12.97 Outstanding at September 29, 2019 376,867 $ 15.48 147,919 $ 9.83 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	9 Months Ended
	Sep. 29, 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, lease assets, 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 September 29, 2019: Restaurant sales $ 88,309 $ 75,280 $ — $ 163,589 Franchise revenue 432 227 — 659 Cost of sales 28,239 23,817 — 52,056 Restaurant wages and related expenses (1) 20,944 23,515 — 44,459 Restaurant rent expense 5,477 6,493 — 11,970 Other restaurant operating expenses 12,807 11,346 — 24,153 Advertising expense 3,130 3,255 — 6,385 General and administrative expense (2) 7,521 6,299 — 13,820 Adjusted EBITDA 10,980 1,174 — 12,154 Depreciation and amortization 5,529 4,636 — 10,165 Capital expenditures 6,402 5,015 985 12,402 September 30, 2018: Restaurant sales $ 93,592 $ 80,374 $ — $ 173,966 Franchise revenue 453 229 — 682 Cost of sales 31,219 24,802 — 56,021 Restaurant wages and related expenses (1) 21,947 25,996 — 47,943 Restaurant rent expense 4,392 4,737 — 9,129 Other restaurant operating expenses 13,521 13,773 — 27,294 Advertising expense 3,413 3,059 — 6,472 General and administrative expense (2) 7,291 5,993 — 13,284 Adjusted EBITDA 12,544 2,493 — 15,037 Depreciation and amortization 5,438 4,301 — 9,739 Capital expenditures 4,621 7,489 525 12,635 Nine Months Ended Pollo Tropical Taco Cabana Other Consolidated September 29, 2019: Restaurant sales $ 271,955 $ 227,528 $ — $ 499,483 Franchise revenue 1,325 673 — 1,998 Cost of sales 85,855 70,469 — 156,324 Restaurant wages and related expenses (1) 63,387 71,874 — 135,261 Restaurant rent expense 16,393 19,220 — 35,613 Other restaurant operating expenses 36,665 31,764 — 68,429 Advertising expense 9,351 8,438 — 17,789 General and administrative expense (2) 23,568 18,819 — 42,387 Adjusted EBITDA 39,943 8,189 — 48,132 Depreciation and amortization 16,118 13,402 — 29,520 Capital expenditures 18,195 14,982 896 34,073 September 30, 2018: Restaurant sales $ 283,447 $ 235,504 $ — $ 518,951 Franchise revenue 1,376 632 — 2,008 Cost of sales 93,716 72,559 — 166,275 Restaurant wages and related expenses (1) 65,652 76,451 — 142,103 Restaurant rent expense 13,024 13,837 — 26,861 Other restaurant operating expenses 38,270 37,128 — 75,398 Advertising expense 9,859 8,187 — 18,046 General and administrative expense (2) 22,256 18,767 — 41,023 Adjusted EBITDA 42,520 9,652 — 52,172 Depreciation and amortization 16,117 11,791 — 27,908 Capital expenditures 17,656 21,400 867 39,923 Identifiable Assets: September 29, 2019 $ 348,149 $ 210,238 $ 19,215 $ 577,602 December 30, 2018 207,435 174,681 36,543 418,659 (1) Includes stock-based compensation expense of $102 and $145 for the three and nine months ended September 29, 2019 , respectively, and $6 and $56 for the three and nine months ended September 30, 2018 , respectively. (2) Includes stock-based compensation expense of $509 and $1,993 for the three and nine months ended September 29, 2019 , respectively, and $732 and $2,588 for the three and nine months ended September 30, 2018 , respectively. A reconciliation of consolidated net income to Adjusted EBITDA follows: Three Months Ended Pollo Tropical Taco Cabana Other Consolidated September 29, 2019: Net loss $ (22,182 ) Benefit from income taxes (2,946 ) Income (loss) before taxes $ 3,857 $ (28,985 ) $ — $ (25,128 ) Add: Non-general and administrative expense adjustments: Depreciation and amortization 5,529 4,636 — 10,165 Impairment and other lease charges 165 3,089 — 3,254 Goodwill impairment — 21,424 — 21,424 Interest expense 398 425 — 823 Closed restaurant rent expense, net of sublease income 601 125 — 726 Other expense (income), net 5 59 — 64 Stock-based compensation expense in restaurant wages 39 63 — 102 Total non-general and administrative expense adjustments 6,737 29,821 — 36,558 General and administrative expense adjustments: Stock-based compensation expense 268 241 — 509 Digital and brand repositioning costs 118 97 — 215 Total general and administrative expense adjustments 386 338 — 724 Adjusted EBITDA $ 10,980 $ 1,174 $ — $ 12,154 September 30, 2018: Net income $ 2,047 Benefit from income taxes (4,892 ) Income (loss) before taxes $ 2,976 $ (5,821 ) $ — $ (2,845 ) Add: Non-general and administrative expense adjustments: Depreciation and amortization 5,438 4,301 — 9,739 Impairment and other lease charges 3,295 3,122 — 6,417 Interest expense 448 476 — 924 Other expense (income), net (29 ) 76 — 47 Stock-based compensation expense in restaurant wages 4 2 — 6 Total non-general and administrative expense adjustments 9,156 7,977 — 17,133 General and administrative expense adjustments: Stock-based compensation expense 407 325 — 732 Restructuring costs and retention bonuses 5 12 — 17 Total general and administrative expense adjustments 412 337 — 749 Adjusted EBITDA $ 12,544 $ 2,493 $ — $ 15,037 Nine Months Ended Pollo Tropical Taco Cabana Other Consolidated September 29, 2019: Net loss $ (63,333 ) Benefit from income taxes (1,377 ) Income (loss) before taxes $ 16,731 $ (81,441 ) $ — $ (64,710 ) Add: Non-general and administrative expense adjustments: Depreciation and amortization 16,118 13,402 — 29,520 Impairment and other lease charges (162 ) 4,829 — 4,667 Goodwill impairment — 67,909 — 67,909 Interest expense 1,534 1,490 — 3,024 Closed restaurant rent expense, net of sublease income 2,784 701 — 3,485 Other expense (income), net 749 171 — 920 Stock-based compensation expense in restaurant wages 48 97 — 145 Total non-general and administrative expense adjustments 21,071 88,599 — 109,670 General and administrative expense adjustments: Stock-based compensation expense 1,196 797 — 1,993 Restructuring costs and retention bonuses 827 137 — 964 Digital and brand repositioning costs 118 97 — 215 Total general and administrative expense adjustments 2,141 1,031 — 3,172 Adjusted EBITDA $ 39,943 $ 8,189 $ — $ 48,132 September 30, 2018: Net income $ 15,724 Benefit from income taxes (246 ) Income (loss) before taxes $ 21,901 $ (6,423 ) $ — $ 15,478 Add: Non-general and administrative expense adjustments: Depreciation and amortization 16,117 11,791 — 27,908 Impairment and other lease charges 3,439 3,100 — 6,539 Interest expense 1,467 1,512 — 2,979 Other expense (income), net (1,577 ) (1,555 ) — (3,132 ) Stock-based compensation expense in restaurant wages 23 33 — 56 Total non-general and administrative expense adjustments 19,469 14,881 — 34,350 General and administrative expense adjustments: Stock-based compensation expense 1,458 1,130 — 2,588 Board and shareholder matter costs (328 ) (269 ) — (597 ) Restructuring costs and retention bonuses 187 333 — 520 Legal settlements and related costs (167 ) — — (167 ) Total general and administrative expense adjustments 1,150 1,194 — 2,344 Adjusted EBITDA $ 42,520 $ 9,652 $ — $ 52,172

Earnings (Loss) Per Share

Earnings (Loss) Per Share	9 Months Ended
	Sep. 29, 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 nine months ended September 29, 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 nine months ended September 29, 2019 . Weighted average outstanding restricted stock units totaling 568 and 746 shares were excluded from the computation of diluted EPS for the three and nine months ended September 30, 2018 because including such restricted stock units would have been antidilutive. The computation of basic and diluted EPS is as follows: Three Months Ended Nine Months Ended September 29, 2019 September 30, 2018 September 29, 2019 September 30, 2018 Basic and diluted EPS: Net income (loss) $ (22,182 ) $ 2,047 $ (63,333 ) $ 15,724 Less: income allocated to participating securities — 23 — 171 Net income (loss) available to common shareholders $ (22,182 ) $ 2,024 $ (63,333 ) $ 15,553 Weighted average common shares—basic 26,548,116 26,954,285 26,734,822 26,900,716 Restricted stock units — 4,589 — 4,675 Weighted average common shares—diluted 26,548,116 26,958,874 26,734,822 26,905,391 Earnings (loss) per common share—basic $ (0.84 ) $ 0.08 $ (2.37 ) $ 0.58 Earnings (loss) per common share—diluted (0.84 ) 0.08 (2.37 ) 0.58

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 29, 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 September 29, 2019 was $3.3 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	9 Months Ended
	Sep. 29, 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)	9 Months Ended
	Sep. 29, 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 nine months ended September 29, 2019 and September 30, 2018 each contained thirteen and thirty-nine 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 nine months ended September 29, 2019 and September 30, 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 nine months ended September 29, 2019 and September 30, 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
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, and on August 7, 2019, it announced that its board of directors approved an increase to its share repurchase program of an additional 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 1,064,537 shares of its common stock under the program in open market transactions during the nine months ended September 29, 2019 for $11.3 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)	9 Months Ended
	Sep. 29, 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: September 29, 2019 December 30, 2018 Prepaid contract expenses $ 4,275 $ 4,232 Assets held for sale (1) 4,336 — Other 3,767 2,330 $ 12,378 $ 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 September 29, 2019 .

Impairment of Long-Lived Asse_2

Impairment of Long-Lived Assets and Other Lease Charges (Tables)	9 Months Ended
	Sep. 29, 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 Nine Months Ended September 29, 2019 September 30, 2018 September 29, 2019 September 30, 2018 Pollo Tropical $ 165 $ 3,295 $ (162 ) $ 3,439 Taco Cabana 3,089 3,122 4,829 3,100 $ 3,254 $ 6,417 $ 4,667 $ 6,539
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 Nine Months Ended September 29, 2019 September 30, 2018 September 29, 2019 September 30, 2018 Pollo Tropical $ 165 $ 3,295 $ (162 ) $ 3,439 Taco Cabana 3,089 3,122 4,829 3,100 $ 3,254 $ 6,417 $ 4,667 $ 6,539

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 29, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Changes in Goodwill	A summary of changes in goodwill during the nine months ended September 29, 2019 is as follows: Pollo Taco Total Balance, December 30, 2018 $ 56,307 $ 67,177 $ 123,484 Impairment charges (1)(2) — (67,177 ) (67,177 ) Balance, September 29, 2019 $ 56,307 $ — $ 56,307 (1) Accumulated impairment losses at September 29, 2019 were $67.2 million . There were no accumulated impairment losses at December 30, 2018 . (2) Impairment charges during the three and nine months ended September 29, 2019 include $0.7 million previously classified as an intangible asset and included in other assets.

Other Liabilities (Tables)

Other Liabilities (Tables)	9 Months Ended
	Sep. 29, 2019
Other Liabilities Disclosure [Abstract]
Other Liabilities, Current	Other current liabilities consist of the following: September 29, 2019 December 30, 2018 Accrued workers' compensation and general liability claims $ 4,770 $ 4,886 Sales and property taxes 2,054 1,958 Accrued occupancy costs 1,189 4,554 Operating lease liabilities 19,647 — Other 2,182 2,688 $ 29,842 $ 14,086
Other Liabilities, Non-current	Other non-current liabilities consist of the following: September 29, 2019 December 30, 2018 Accrued occupancy costs $ 78 $ 21,534 Deferred compensation 532 867 Accrued workers' compensation and general liability claims 6,806 6,808 Other 650 3,295 $ 8,066 $ 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 September 29, 2019 and December 30, 2018 , respectively, with the remainder in current accrued occupancy costs. Nine Months Ended September 29, 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 (808 ) (152 ) Payments, net (895 ) (6,778 ) Other adjustments (1) (5,992 ) 527 Balance, end of period $ 1,124 $ 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 totaling $5.7 million was reclassified and included as a component of the related ROU assets during the nine months ended September 29, 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)	9 Months Ended
	Sep. 29, 2019
Leases [Abstract]
Lease Expense	Lease expense consisted of the following: Three Months Ended Nine Months Ended September 29, 2019 September 29, 2019 Operating lease cost $ 11,396 $ 34,097 Finance lease costs: Amortization of right-of-use assets $ 59 $ 136 Interest on lease liabilities 58 168 Total finance lease costs $ 117 $ 304 Variable lease costs $ 2,766 8,855 Sublease income (1,135 ) (2,764 ) Total lease costs $ 13,144 $ 40,492
Supplemental Balance Sheet Information	Supplemental balance sheet information related to leases is as follows: September 29, 2019 Operating Leases Operating lease right-of-use assets $ 254,449 Other current liabilities $ 19,647 Operating lease liabilities 258,891 Total operating lease liabilities $ 278,538 Finance Leases Property and equipment, gross $ 2,874 Accumulated amortization (1,268 ) Property and equipment, net $ 1,606 Current portion of long-term debt $ 204 Long-term debt, net of current portion 1,887 Total finance lease liabilities $ 2,091 Weighted Average Remaining Lease Term (in Years) Operating leases 12.1 Finance leases 8.1 Weighted Average Discount Rate Operating leases 7.70 % Finance leases 12.61 %
Supplemental Cash Flow Information	Supplemental cash flow information related to leases is as follows: Nine Months Ended September 29, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 32,833 Operating cash flows for finance leases 168 Financing cash flows for finance leases 109 Right-of-use assets obtained in exchange for lease liabilities: Operating lease ROU assets 8,618 Finance lease ROU assets 495 Right-of-use assets and lease liabilities reduced for terminated leases: Operating lease ROU assets 4,058 Operating lease liabilities 4,787 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 $ 7,369 $ 87 2020 43,570 460 2021 40,062 475 2022 38,637 475 2023 35,269 428 2024 31,820 350 Thereafter 248,237 1,278 Total lease payments 444,964 3,553 Less amount representing interest (166,426 ) (1,462 ) Total discounted lease liabilities 278,538 2,091 Less current portion (19,647 ) (204 ) Long-term portion of leases liabilities $ 258,891 $ 1,887
Maturities of Finance Lease Liabilities	Maturities of lease liabilities were as follows: Operating Leases Finance Leases Remaining 2019 $ 7,369 $ 87 2020 43,570 460 2021 40,062 475 2022 38,637 475 2023 35,269 428 2024 31,820 350 Thereafter 248,237 1,278 Total lease payments 444,964 3,553 Less amount representing interest (166,426 ) (1,462 ) Total discounted lease liabilities 278,538 2,091 Less current portion (19,647 ) (204 ) Long-term portion of leases liabilities $ 258,891 $ 1,887
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 $ 937 2020 4,384 2021 4,551 2022 4,493 2023 4,481 2024 4,535 Thereafter 41,798 Total $ 65,179

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	9 Months Ended
	Sep. 29, 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 nine months ended September 29, 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 287,002 13.00 15,348 1.76 Vested and released (128,811 ) 20.34 (3,418 ) 62.05 Forfeited (69,190 ) 17.50 (95,123 ) 12.97 Outstanding at September 29, 2019 376,867 $ 15.48 147,919 $ 9.83
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)	9 Months Ended
	Sep. 29, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Three Months Ended Pollo Tropical Taco Cabana Other Consolidated September 29, 2019: Restaurant sales $ 88,309 $ 75,280 $ — $ 163,589 Franchise revenue 432 227 — 659 Cost of sales 28,239 23,817 — 52,056 Restaurant wages and related expenses (1) 20,944 23,515 — 44,459 Restaurant rent expense 5,477 6,493 — 11,970 Other restaurant operating expenses 12,807 11,346 — 24,153 Advertising expense 3,130 3,255 — 6,385 General and administrative expense (2) 7,521 6,299 — 13,820 Adjusted EBITDA 10,980 1,174 — 12,154 Depreciation and amortization 5,529 4,636 — 10,165 Capital expenditures 6,402 5,015 985 12,402 September 30, 2018: Restaurant sales $ 93,592 $ 80,374 $ — $ 173,966 Franchise revenue 453 229 — 682 Cost of sales 31,219 24,802 — 56,021 Restaurant wages and related expenses (1) 21,947 25,996 — 47,943 Restaurant rent expense 4,392 4,737 — 9,129 Other restaurant operating expenses 13,521 13,773 — 27,294 Advertising expense 3,413 3,059 — 6,472 General and administrative expense (2) 7,291 5,993 — 13,284 Adjusted EBITDA 12,544 2,493 — 15,037 Depreciation and amortization 5,438 4,301 — 9,739 Capital expenditures 4,621 7,489 525 12,635 Nine Months Ended Pollo Tropical Taco Cabana Other Consolidated September 29, 2019: Restaurant sales $ 271,955 $ 227,528 $ — $ 499,483 Franchise revenue 1,325 673 — 1,998 Cost of sales 85,855 70,469 — 156,324 Restaurant wages and related expenses (1) 63,387 71,874 — 135,261 Restaurant rent expense 16,393 19,220 — 35,613 Other restaurant operating expenses 36,665 31,764 — 68,429 Advertising expense 9,351 8,438 — 17,789 General and administrative expense (2) 23,568 18,819 — 42,387 Adjusted EBITDA 39,943 8,189 — 48,132 Depreciation and amortization 16,118 13,402 — 29,520 Capital expenditures 18,195 14,982 896 34,073 September 30, 2018: Restaurant sales $ 283,447 $ 235,504 $ — $ 518,951 Franchise revenue 1,376 632 — 2,008 Cost of sales 93,716 72,559 — 166,275 Restaurant wages and related expenses (1) 65,652 76,451 — 142,103 Restaurant rent expense 13,024 13,837 — 26,861 Other restaurant operating expenses 38,270 37,128 — 75,398 Advertising expense 9,859 8,187 — 18,046 General and administrative expense (2) 22,256 18,767 — 41,023 Adjusted EBITDA 42,520 9,652 — 52,172 Depreciation and amortization 16,117 11,791 — 27,908 Capital expenditures 17,656 21,400 867 39,923 Identifiable Assets: September 29, 2019 $ 348,149 $ 210,238 $ 19,215 $ 577,602 December 30, 2018 207,435 174,681 36,543 418,659 (1) Includes stock-based compensation expense of $102 and $145 for the three and nine months ended September 29, 2019 , respectively, and $6 and $56 for the three and nine months ended September 30, 2018 , respectively. (2) Includes stock-based compensation expense of $509 and $1,993 for the three and nine months ended September 29, 2019 , respectively, and $732 and $2,588 for the three and nine months ended September 30, 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 September 29, 2019: Net loss $ (22,182 ) Benefit from income taxes (2,946 ) Income (loss) before taxes $ 3,857 $ (28,985 ) $ — $ (25,128 ) Add: Non-general and administrative expense adjustments: Depreciation and amortization 5,529 4,636 — 10,165 Impairment and other lease charges 165 3,089 — 3,254 Goodwill impairment — 21,424 — 21,424 Interest expense 398 425 — 823 Closed restaurant rent expense, net of sublease income 601 125 — 726 Other expense (income), net 5 59 — 64 Stock-based compensation expense in restaurant wages 39 63 — 102 Total non-general and administrative expense adjustments 6,737 29,821 — 36,558 General and administrative expense adjustments: Stock-based compensation expense 268 241 — 509 Digital and brand repositioning costs 118 97 — 215 Total general and administrative expense adjustments 386 338 — 724 Adjusted EBITDA $ 10,980 $ 1,174 $ — $ 12,154 September 30, 2018: Net income $ 2,047 Benefit from income taxes (4,892 ) Income (loss) before taxes $ 2,976 $ (5,821 ) $ — $ (2,845 ) Add: Non-general and administrative expense adjustments: Depreciation and amortization 5,438 4,301 — 9,739 Impairment and other lease charges 3,295 3,122 — 6,417 Interest expense 448 476 — 924 Other expense (income), net (29 ) 76 — 47 Stock-based compensation expense in restaurant wages 4 2 — 6 Total non-general and administrative expense adjustments 9,156 7,977 — 17,133 General and administrative expense adjustments: Stock-based compensation expense 407 325 — 732 Restructuring costs and retention bonuses 5 12 — 17 Total general and administrative expense adjustments 412 337 — 749 Adjusted EBITDA $ 12,544 $ 2,493 $ — $ 15,037 Nine Months Ended Pollo Tropical Taco Cabana Other Consolidated September 29, 2019: Net loss $ (63,333 ) Benefit from income taxes (1,377 ) Income (loss) before taxes $ 16,731 $ (81,441 ) $ — $ (64,710 ) Add: Non-general and administrative expense adjustments: Depreciation and amortization 16,118 13,402 — 29,520 Impairment and other lease charges (162 ) 4,829 — 4,667 Goodwill impairment — 67,909 — 67,909 Interest expense 1,534 1,490 — 3,024 Closed restaurant rent expense, net of sublease income 2,784 701 — 3,485 Other expense (income), net 749 171 — 920 Stock-based compensation expense in restaurant wages 48 97 — 145 Total non-general and administrative expense adjustments 21,071 88,599 — 109,670 General and administrative expense adjustments: Stock-based compensation expense 1,196 797 — 1,993 Restructuring costs and retention bonuses 827 137 — 964 Digital and brand repositioning costs 118 97 — 215 Total general and administrative expense adjustments 2,141 1,031 — 3,172 Adjusted EBITDA $ 39,943 $ 8,189 $ — $ 48,132 September 30, 2018: Net income $ 15,724 Benefit from income taxes (246 ) Income (loss) before taxes $ 21,901 $ (6,423 ) $ — $ 15,478 Add: Non-general and administrative expense adjustments: Depreciation and amortization 16,117 11,791 — 27,908 Impairment and other lease charges 3,439 3,100 — 6,539 Interest expense 1,467 1,512 — 2,979 Other expense (income), net (1,577 ) (1,555 ) — (3,132 ) Stock-based compensation expense in restaurant wages 23 33 — 56 Total non-general and administrative expense adjustments 19,469 14,881 — 34,350 General and administrative expense adjustments: Stock-based compensation expense 1,458 1,130 — 2,588 Board and shareholder matter costs (328 ) (269 ) — (597 ) Restructuring costs and retention bonuses 187 333 — 520 Legal settlements and related costs (167 ) — — (167 ) Total general and administrative expense adjustments 1,150 1,194 — 2,344 Adjusted EBITDA $ 42,520 $ 9,652 $ — $ 52,172

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	9 Months Ended
	Sep. 29, 2019
Earnings Per Share [Abstract]
Schedule of Earnings (Loss) Per Share	The computation of basic and diluted EPS is as follows: Three Months Ended Nine Months Ended September 29, 2019 September 30, 2018 September 29, 2019 September 30, 2018 Basic and diluted EPS: Net income (loss) $ (22,182 ) $ 2,047 $ (63,333 ) $ 15,724 Less: income allocated to participating securities — 23 — 171 Net income (loss) available to common shareholders $ (22,182 ) $ 2,024 $ (63,333 ) $ 15,553 Weighted average common shares—basic 26,548,116 26,954,285 26,734,822 26,900,716 Restricted stock units — 4,589 — 4,675 Weighted average common shares—diluted 26,548,116 26,958,874 26,734,822 26,905,391 Earnings (loss) per common share—basic $ (0.84 ) $ 0.08 $ (2.37 ) $ 0.58 Earnings (loss) per common share—diluted (0.84 ) 0.08 (2.37 ) 0.58

Basis of Presentation - Narrati

Basis of Presentation - Narrative (Details)	9 Months Ended
	Sep. 29, 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	141
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			9 Months Ended
	Sep. 29, 2019	Jun. 30, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 30, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect adjustment to retained earnings	$ 22,937			$ 22,937			$ 72,268
Deferred gains on sale-leaseback transactions	0			0			$ 19,899
Goodwill impairment	21,424		$ 0	$ 67,909	$ 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	$ 21,400	$ 46,500

Basis of Presentation - Fair Va

Basis of Presentation - Fair Value Disclosures (Details) - USD ($) $ in Millions	Sep. 29, 2019	Dec. 30, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying value of senior credit facility	$ 69	$ 78
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of senior credit facility	$ 69	$ 78

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets (Details) $ in Thousands	Sep. 29, 2019USD ($)restaurant	Dec. 30, 2018USD ($)
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid contract expenses	$ 4,275	$ 4,232
Assets held for sale	4,336	0
Other	3,767	2,330
Prepaid expenses and other current assets	$ 12,378	$ 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		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Impairment and Other Lease Charges [Line Items]
Impairment and other lease charges	$ 3,254	$ 6,417	$ 4,667	$ 6,539
Pollo Tropical
Impairment and Other Lease Charges [Line Items]
Impairment and other lease charges	165	3,295	(162)	3,439
Taco Cabana
Impairment and Other Lease Charges [Line Items]
Impairment and other lease charges	$ 3,089	$ 3,122	$ 4,829	$ 3,100

Impairment of Long-Lived Asse_4

Impairment of Long-Lived Assets and Other Lease Charges - Narrative (Details) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 29, 2019USD ($)restaurant	Sep. 30, 2018USD ($)restaurant	Sep. 29, 2019USD ($)restaurant	Sep. 30, 2018USD ($)restaurant
Level 3
Impairment and Other Lease Charges [Line Items]
Assets measured at fair value associated with impairment charges	$ 1.5		$ 1.5
Pollo Tropical
Impairment and Other Lease Charges [Line Items]
Impairment charges	0.2	$ 3.4	0.6	$ 3.6
Lease charge (recoveries)		$ (0.1)	(0.8)	$ (0.1)
Number of underperforming restaurants | restaurant		3		3
Taco Cabana
Impairment and Other Lease Charges [Line Items]
Impairment charges	$ 3.1	$ 2.4	4.9	$ 2.6
Lease charge (recoveries)		$ 0.7	$ (0.1)	$ 0.5
Number of underperforming restaurants | restaurant	8	5	8	5

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 29, 2019	Jun. 30, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018
Goodwill [Line Items]
Impairment charge on goodwill	$ 21,424		$ 0	$ 67,909	$ 0
Taco Cabana
Goodwill [Line Items]
Impairment charge on goodwill				$ 67,177
New Accounting Pronouncement, Early Adoption, Effect | ASU 2017-04
Goodwill [Line Items]
Impairment charge on goodwill	21,400	$ 46,500
Goodwill impairment loss deductible for tax purposes	9,100
Goodwill impairment loss, income tax benefit	$ 2,100

Goodwill - Summary of Changes i

Goodwill - Summary of Changes in Goodwill (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 29, 2019	Sep. 30, 2018	Sep. 29, 2019	Sep. 30, 2018	Dec. 30, 2018
Goodwill
Balance, December 30, 2018			$ 123,484,000
Goodwill impairment	$ 21,424,000	$ 0	67,909,000	$ 0
Balance, September 29, 2019	56,307,000		56,307,000
Accumulated impairment loss	67,200,000		67,200,000		$ 0
Impairment loss for asset previously classified as intangible asset and included in other assets	700,000		700,000
Pollo Tropical
Goodwill
Balance, December 30, 2018			56,307,000
Goodwill impairment			0
Balance, September 29, 2019	56,307,000		56,307,000
Taco Cabana
Goodwill
Balance, December 30, 2018			67,177,000
Goodwill impairment			67,177,000
Balance, September 29, 2019	$ 0		$ 0

Other Liabilities - Current (De

Other Liabilities - Current (Details) - USD ($) $ in Thousands	Sep. 29, 2019	Dec. 30, 2018
Other Liabilities Disclosure [Abstract]
Accrued workers' compensation and general liability claims	$ 4,770	$ 4,886
Sales and property taxes	2,054	1,958
Accrued occupancy costs	1,189	4,554
Operating lease liabilities	19,647	0
Other	2,182	2,688
Other current liabilities	$ 29,842	$ 14,086

Other Liabilities - Non-current

Other Liabilities - Non-current (Details) - USD ($) $ in Thousands	Sep. 29, 2019	Dec. 30, 2018
Other Liabilities Disclosure [Abstract]
Accrued occupancy costs	$ 78	$ 21,534
Deferred compensation	532	867
Accrued workers' compensation and general liability claims	6,806	6,808
Other	650	3,295
Other non-current liabilities	$ 8,066	$ 32,504

Other Liabilities - Narrative (

Other Liabilities - Narrative (Details) - Closed Stores - USD ($) $ in Thousands	Sep. 29, 2019	Dec. 30, 2018	Dec. 31, 2017
Restructuring Cost and Reserve [Line Items]
Closed-restaurant reserve	$ 1,124	$ 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	9 Months Ended	12 Months Ended
	Sep. 29, 2019	Sep. 29, 2019	Dec. 30, 2018
Activity in the Closed-Restaurant Reserve
Operating lease rental payments	$ 11,396	$ 34,097
Closed Stores
Activity in the Closed-Restaurant Reserve
Balance, beginning of period		8,819	$ 12,994
Provisions for restaurant closures		0	2,228
Additional lease charges (recoveries), net		(808)	(152)
Payments, net		(895)	(6,778)
Other adjustments		(5,992)	527
Balance, end of period	$ 1,124	1,124	$ 8,819
Operating lease rental payments		$ 5,700

Leases - Narrative (Details)

Leases - Narrative (Details)	9 Months Ended
	Sep. 29, 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 7 months 6 days
Maximum
Lessee, Lease, Description [Line Items]
Lease term	40 years
Remaining lease term	22 years 1 month 6 days
Sublease, remaining lease term	19 years 8 months 12 days

Leases - Lease Expense (Details

Leases - Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 29, 2019	Sep. 29, 2019
Leases [Abstract]
Operating lease cost	$ 11,396	$ 34,097
Finance lease costs:
Amortization of right-of-use assets	59	136
Interest on lease liabilities	58	168
Total finance lease costs	117	304
Variable lease costs	2,766	8,855
Sublease income	(1,135)	(2,764)
Total lease costs	$ 13,144	$ 40,492

Leases - Supplemental Balance S

Leases - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Sep. 29, 2019	Dec. 30, 2018
Operating Leases
Operating lease right-of-use assets	$ 254,449	$ 0
Other current liabilities	19,647	0
Operating lease liabilities	258,891	$ 0
Total operating lease liabilities	278,538
Finance Leases
Property and equipment, gross	2,874
Accumulated amortization	(1,268)
Property and equipment, net	1,606
Current portion of long-term debt	204
Long-term debt, net of current portion	1,887
Total finance lease liabilities	$ 2,091
Weighted Average Remaining Lease Term (in Years)
Operating leases	12 years 1 month 6 days
Finance leases	8 years 1 month 6 days
Weighted Average Discount Rate
Operating leases	7.70%
Finance leases	12.61%

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 29, 2019	Dec. 30, 2018
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows for operating leases	$ 32,833
Operating cash flows for finance leases	168
Financing cash flows for finance leases	109
Right-of-use assets obtained in exchange for lease liabilities:
Operating lease ROU assets	8,618
Finance lease ROU assets	495
Right-of-use assets and lease liabilities reduced for terminated leases:
Operating lease ROU assets	4,058
Operating lease liabilities	4,787
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease ROU assets	254,449	$ 0
Operating lease liabilities	278,538
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	Sep. 29, 2019	Dec. 30, 2018
Operating Leases
Remaining 2019	$ 7,369
2020	43,570
2021	40,062
2022	38,637
2023	35,269
2024	31,820
Thereafter	248,237
Total lease payments	444,964
Less amount representing interest	(166,426)
Total operating lease liabilities	278,538
Less current portion	(19,647)	$ 0
Long-term portion of leases liabilities	258,891	$ 0
Finance Leases
Remaining 2019	87
2020	460
2021	475
2022	475
2023	428
2024	350
Thereafter	1,278
Total lease payments	3,553
Less amount representing interest	(1,462)
Total finance lease liabilities	2,091
Less current portion	(204)
Long-term portion of leases liabilities	$ 1,887

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	Sep. 29, 2019USD ($)
Operating Leases
Remaining 2019	$ 937
2020	4,384
2021	4,551
2022	4,493
2023	4,481
2024	4,535
Thereafter	41,798
Total	$ 65,179

Stockholders' Equity - Purchase

Stockholders' Equity - Purchase of Treasury Stock (Details) - USD ($) $ in Thousands	3 Months Ended					9 Months Ended
	Sep. 29, 2019	Mar. 31, 2019	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Sep. 29, 2019	Aug. 07, 2019	Feb. 26, 2018
Equity [Abstract]
Number of shares authorized to be repurchased								1,500,000
Increase in share repurchase program, number of shares							500,000
Treasury stock purchases (in shares)						1,064,537
Treasury stock purchases	$ 9,158	$ 2,199	$ 1,532	$ 603	$ 349	$ 11,300

Stockholders' Equity - Stock-Ba

Stockholders' Equity - Stock-Based Compensation (Details) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 29, 2019USD ($)trancheshares	Sep. 30, 2018USD ($)	Sep. 29, 2019USD ($)tranche$ / sharesshares	Sep. 30, 2018USD ($)$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation | $	$ 0.6	$ 0.7	$ 2.1	$ 2.6
Unrecognized stock-based compensation expense | $	$ 4.8		$ 4.8
Nonvested Restricted Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted in period	20,000		287,002
Vesting period			4 years
Weighted average grant date fair value, grants in period (usd per share) | $ / shares			$ 13
Share-based compensation cost not yet recognized, period for recognition			2 years 8 months 12 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
Nonvested Restricted Shares | Executive Officer
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			10 months 24 days
Market Performance-Based Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value, grants in period (usd per share) | $ / shares			$ 1.76	$ 6.96
Market Performance-Based Restricted Stock Units (RSUs) | Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted in period			15,348
Vesting period			2 years
Weighted average grant date fair value, grants in period (usd per share) | $ / shares			$ 1.76
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) - $ / shares	3 Months Ended	9 Months Ended
	Sep. 29, 2019	Sep. 29, 2019
Non-Vested Shares
Non-vested Restricted Shares and Restricted Stock Units
Outstanding at beginning of period (in shares)		287,866
Granted (in shares)	20,000	287,002
Vested and released (in shares)		(128,811)
Forfeited (in shares)		(69,190)
Outstanding at end of period (in shares)	376,867	376,867
Weighted Average Grant Date Fair Value
Outstanding at beginning of period (usd per share)		$ 20.70
Granted (usd per share)		13
Vested and released (usd per share)		20.34
Forfeited (usd per share)		17.50
Outstanding at end of period (usd per share)	$ 15.48	$ 15.48
Restricted Stock Units
Non-vested Restricted Shares and Restricted Stock Units
Outstanding at beginning of period (in shares)		231,112
Granted (in shares)		15,348
Vested and released (in shares)		(3,418)
Forfeited (in shares)		(95,123)
Outstanding at end of period (in shares)	147,919	147,919
Weighted Average Grant Date Fair Value
Outstanding at beginning of period (usd per share)		$ 12.44
Granted (usd per share)		1.76
Vested and released (usd per share)		62.05
Forfeited (usd per share)		12.97
Outstanding at end of period (usd per share)	$ 9.83	$ 9.83

Stockholders' Equity - Restrict

Stockholders' Equity - Restricted Stock Units Subject to Market Conditions (Details) - Market Performance-Based Restricted Stock Units (RSUs) - $ / shares	9 Months Ended
	Sep. 29, 2019	Sep. 30, 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		9 Months Ended
	Sep. 29, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 29, 2019USD ($)segment	Sep. 30, 2018USD ($)	Dec. 30, 2018USD ($)
Segment Reporting [Abstract]
Number of operating segments | segment			2
Segment Reporting Information [Line Items]
Revenues	$ 164,248	$ 174,648	$ 501,481	$ 520,959
Cost of sales	52,056	56,021	156,324	166,275
Restaurant wages and related expenses	44,459	47,943	135,261	142,103
Restaurant rent expense	11,970	9,129	35,613	26,861
Other restaurant operating expenses	24,153	27,294	68,429	75,398
Advertising expense	6,385	6,472	17,789	18,046
General and administrative expense	13,820	13,284	42,387	41,023
Adjusted EBITDA	12,154	15,037	48,132	52,172
Depreciation and amortization	10,165	9,739	29,520	27,908
Capital expenditures	12,402	12,635	34,073	39,923
Identifiable assets	577,602		577,602		$ 418,659
Stock-based compensation expense	600	700	2,100	2,600
Restaurant Wages And Related Expenses
Segment Reporting Information [Line Items]
Stock-based compensation expense	102	6	145	56
General and Administrative Expense
Segment Reporting Information [Line Items]
Stock-based compensation expense	509	732	1,993	2,588
Restaurant sales
Segment Reporting Information [Line Items]
Revenues	163,589	173,966	499,483	518,951
Franchise revenue
Segment Reporting Information [Line Items]
Revenues	659	682	1,998	2,008
Operating Segments | Pollo Tropical
Segment Reporting Information [Line Items]
Cost of sales	28,239	31,219	85,855	93,716
Restaurant wages and related expenses	20,944	21,947	63,387	65,652
Restaurant rent expense	5,477	4,392	16,393	13,024
Other restaurant operating expenses	12,807	13,521	36,665	38,270
Advertising expense	3,130	3,413	9,351	9,859
General and administrative expense	7,521	7,291	23,568	22,256
Adjusted EBITDA	10,980	12,544	39,943	42,520
Depreciation and amortization	5,529	5,438	16,118	16,117
Capital expenditures	6,402	4,621	18,195	17,656
Identifiable assets	348,149		348,149		207,435
Operating Segments | Pollo Tropical | Restaurant Wages And Related Expenses
Segment Reporting Information [Line Items]
Stock-based compensation expense	39	4	48	23
Operating Segments | Pollo Tropical | General and Administrative Expense
Segment Reporting Information [Line Items]
Stock-based compensation expense	268	407	1,196	1,458
Operating Segments | Pollo Tropical | Restaurant sales
Segment Reporting Information [Line Items]
Revenues	88,309	93,592	271,955	283,447
Operating Segments | Pollo Tropical | Franchise revenue
Segment Reporting Information [Line Items]
Revenues	432	453	1,325	1,376
Operating Segments | Taco Cabana
Segment Reporting Information [Line Items]
Cost of sales	23,817	24,802	70,469	72,559
Restaurant wages and related expenses	23,515	25,996	71,874	76,451
Restaurant rent expense	6,493	4,737	19,220	13,837
Other restaurant operating expenses	11,346	13,773	31,764	37,128
Advertising expense	3,255	3,059	8,438	8,187
General and administrative expense	6,299	5,993	18,819	18,767
Adjusted EBITDA	1,174	2,493	8,189	9,652
Depreciation and amortization	4,636	4,301	13,402	11,791
Capital expenditures	5,015	7,489	14,982	21,400
Identifiable assets	210,238		210,238		174,681
Operating Segments | Taco Cabana | Restaurant Wages And Related Expenses
Segment Reporting Information [Line Items]
Stock-based compensation expense	63	2	97	33
Operating Segments | Taco Cabana | General and Administrative Expense
Segment Reporting Information [Line Items]
Stock-based compensation expense	241	325	797	1,130
Operating Segments | Taco Cabana | Restaurant sales
Segment Reporting Information [Line Items]
Revenues	75,280	80,374	227,528	235,504
Operating Segments | Taco Cabana | Franchise revenue
Segment Reporting Information [Line Items]
Revenues	227	229	673	632
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	985	525	896	867
Identifiable assets	19,215		19,215		$ 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						9 Months Ended
	Sep. 29, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Sep. 29, 2019	Sep. 30, 2018
Segment Reporting Information [Line Items]
Net income (loss)	$ (22,182)	$ (43,440)	$ 2,289	$ 2,047	$ 9,493	$ 4,184	$ (63,333)	$ 15,724
Benefit from income taxes	(2,946)			(4,892)			(1,377)	(246)
Income (loss) before income taxes	(25,128)			(2,845)			(64,710)	15,478
Non-general and administrative expense adjustments:
Depreciation and amortization	10,165			9,739			29,520	27,908
Impairment and other lease charges	3,254			6,417			4,667	6,539
Goodwill impairment	21,424			0			67,909	0
Interest expense	823			924			3,024	2,979
Closed restaurant rent expense, net of sublease income	726			0			3,485	0
Other expense (income), net	64			47			920	(3,132)
Stock-based compensation expense in restaurant wages	600			700			2,100	2,600
Total non-general and administrative expense adjustments	36,558			17,133			109,670	34,350
General and administrative expense adjustments:
Stock-based compensation expense	600			700			2,100	2,600
Board and shareholder matter costs								(597)
Restructuring costs and retention bonuses				17			964	520
Legal settlements and related costs								(167)
Total general and administrative expense adjustments	724			749			3,172	2,344
Adjusted EBITDA	12,154			15,037			48,132	52,172
Restaurant Wages And Related Expenses
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	102			6			145	56
General and administrative expense adjustments:
Stock-based compensation expense	102			6			145	56
General and Administrative Expense
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	509			732			1,993	2,588
General and administrative expense adjustments:
Stock-based compensation expense	509			732			1,993	2,588
Digital and brand repositioning costs	215						215
Pollo Tropical
Non-general and administrative expense adjustments:
Impairment and other lease charges	165			3,295			(162)	3,439
Goodwill impairment							0
Taco Cabana
Non-general and administrative expense adjustments:
Impairment and other lease charges	3,089			3,122			4,829	3,100
Goodwill impairment							67,177
Operating Segments | Pollo Tropical
Segment Reporting Information [Line Items]
Income (loss) before income taxes	3,857			2,976			16,731	21,901
Non-general and administrative expense adjustments:
Depreciation and amortization	5,529			5,438			16,118	16,117
Impairment and other lease charges	165			3,295			(162)	3,439
Goodwill impairment	0						0
Interest expense	398			448			1,534	1,467
Closed restaurant rent expense, net of sublease income	601						2,784
Other expense (income), net	5			(29)			749	(1,577)
Total non-general and administrative expense adjustments	6,737			9,156			21,071	19,469
General and administrative expense adjustments:
Board and shareholder matter costs								(328)
Restructuring costs and retention bonuses				5			827	187
Legal settlements and related costs								(167)
Total general and administrative expense adjustments	386			412			2,141	1,150
Adjusted EBITDA	10,980			12,544			39,943	42,520
Operating Segments | Pollo Tropical | Restaurant Wages And Related Expenses
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	39			4			48	23
General and administrative expense adjustments:
Stock-based compensation expense	39			4			48	23
Operating Segments | Pollo Tropical | General and Administrative Expense
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	268			407			1,196	1,458
General and administrative expense adjustments:
Stock-based compensation expense	268			407			1,196	1,458
Digital and brand repositioning costs	118						118
Operating Segments | Taco Cabana
Segment Reporting Information [Line Items]
Income (loss) before income taxes	(28,985)			(5,821)			(81,441)	(6,423)
Non-general and administrative expense adjustments:
Depreciation and amortization	4,636			4,301			13,402	11,791
Impairment and other lease charges	3,089			3,122			4,829	3,100
Goodwill impairment	21,424						67,909
Interest expense	425			476			1,490	1,512
Closed restaurant rent expense, net of sublease income	125						701
Other expense (income), net	59			76			171	(1,555)
Total non-general and administrative expense adjustments	29,821			7,977			88,599	14,881
General and administrative expense adjustments:
Board and shareholder matter costs								(269)
Restructuring costs and retention bonuses				12			137	333
Legal settlements and related costs								0
Total general and administrative expense adjustments	338			337			1,031	1,194
Adjusted EBITDA	1,174			2,493			8,189	9,652
Operating Segments | Taco Cabana | Restaurant Wages And Related Expenses
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	63			2			97	33
General and administrative expense adjustments:
Stock-based compensation expense	63			2			97	33
Operating Segments | Taco Cabana | General and Administrative Expense
Non-general and administrative expense adjustments:
Stock-based compensation expense in restaurant wages	241			325			797	1,130
General and administrative expense adjustments:
Stock-based compensation expense	241			325			797	1,130
Digital and brand repositioning costs	97						97
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
Restructuring costs and retention bonuses				0			0	0
Legal settlements and related costs								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
Digital and brand repositioning costs	$ 0						$ 0

Earnings (Loss) Per Share - Nar

Earnings (Loss) Per Share - Narrative (Details)	3 Months Ended	9 Months Ended
	Sep. 30, 2018shares	Sep. 30, 2018shares	Sep. 29, 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)	568	746

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						9 Months Ended
	Sep. 29, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Sep. 29, 2019	Sep. 30, 2018
Basic and diluted EPS:
Net income (loss)	$ (22,182)	$ (43,440)	$ 2,289	$ 2,047	$ 9,493	$ 4,184	$ (63,333)	$ 15,724
Less: income allocated to participating securities	0			23			0	171
Net income (loss) available to common shareholders	$ (22,182)			$ 2,024			$ (63,333)	$ 15,553
Weighted average common shares—basic	26,548,116			26,954,285			26,734,822	26,900,716
Restricted stock units (in shares)	0			4,589			0	4,675
Weighted average common shares—diluted	26,548,116			26,958,874			26,734,822	26,905,391
Earnings per common share—basic (usd per share)	$ (0.84)			$ 0.08			$ (2.37)	$ 0.58
Earnings per common share—diluted (usd per share)	$ (0.84)			$ 0.08			$ (2.37)	$ 0.58

Commitments and Contingencies -

Commitments and Contingencies - Lease Assignments (Details) $ in Millions	Sep. 29, 2019USD ($)lease
Loss Contingencies [Line Items]
Maximum potential liability for future rental payments | $	$ 3.3
Taco Cabana
Loss Contingencies [Line Items]
Number of leases assigned	3
Pollo Tropical
Loss Contingencies [Line Items]
Number of leases assigned	1