Del Taco Restaurants (TACO) 10-K 13 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jan. 03, 2017	Mar. 10, 2017	Jun. 14, 2016
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Jan. 3, 2017
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Trading Symbol	TACO
Entity Registrant Name	Del Taco Restaurants, Inc.
Entity Central Index Key	1,585,583
Current Fiscal Year End Date	--01-03
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		38,731,404
Entity Public Float			$ 278,000,961

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jan. 03, 2017	Dec. 29, 2015
Successor [Member]
Current assets:
Cash and cash equivalents	$ 8,795	$ 10,194
Accounts and other receivables, net	4,141	3,220
Inventories	2,718	2,806
Prepaid expenses and other current assets	4,204	3,545
Total current assets	19,858	19,765
Property and equipment, net	138,320	114,030
Goodwill	320,025	318,275
Trademarks	220,300	220,300
Intangible assets, net	24,782	28,373
Other assets, net	3,872	2,829
Total assets	727,157	703,572
Current liabilities:
Accounts payable	16,427	16,831
Other accrued liabilities	36,653	32,897
Current portion of capital lease obligations and deemed landlord financing liabilities	1,588	1,725
Total current liabilities	54,668	51,453
Long-term debt, capital lease obligations and deemed landlord financing liabilities, excluding current portion, net	173,743	167,968
Deferred income taxes	91,273	79,523
Other non-current liabilities	30,140	36,251
Total liabilities	349,824	335,195
Commitments and contingencies
Shareholders’ equity:
(Predecessor) preferred stock, $0.01 par value; 200,000 shares authorized; no shares issued and outstanding/(Successor) preferred stock, $0.0001 par value; 1,000,000 shares authorized; no shares issued and outstanding	0	0
(Predecessor) common stock, $0.01 par value; 5,800,000 shares authorized; 3,907,835 shares issued and outstanding at December 30, 2014/(Successor) common stock, $0.0001 par value; 400,000,000 shares authorized; 38,802,425 shares issued and outstanding at December 29, 2015	4	4
Additional paid-in capital	360,131	372,260
Accumulated other comprehensive income	172	0
Retained earnings (accumulated deficit)	17,026	(3,887)
Total shareholders’ equity	377,333	368,377
Total liabilities and shareholders’ equity	$ 727,157	$ 703,572

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - Successor [Member] - $ / shares	Jan. 03, 2017	Dec. 29, 2015
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	400,000,000	400,000,000
Common stock, shares issued (in shares)	39,153,503	38,802,425
Common stock, shares outstanding (in shares)	39,153,503	38,802,425

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 29, 2015	Jun. 30, 2015	Jan. 03, 2017	Dec. 30, 2014
Successor [Member]
Revenue:
Company restaurant sales	$ 206,939		$ 434,064
Franchise revenue	7,328		15,676
Franchise sublease income	1,183		2,343
Total revenue	215,450		452,083
Restaurant operating expenses:
Food and paper costs	59,263		120,116
Labor and related expenses	61,448		135,725
Occupancy and other operating expenses	43,191		88,908
General and administrative	17,501		37,220
Depreciation and amortization	11,276		23,129
Occupancy and other - franchise subleases	1,140		2,207
Pre-opening costs	366		731
Impairment of long-lived assets	0		0
Restaurant closure charges, net	2,015		435
Loss (gain) on disposal of assets	3		312
Total operating expenses	196,203		408,783
Income from operations	19,247		43,300
Other expense, net:
Interest expense	3,652		6,327
Other income	(220)		0
Transaction-related costs	12,972		731
Debt modification costs	78		0
Change in fair value of warrant liability	0		0
Total other expense, net	16,482		7,058
Income (loss) from operations before provision for income taxes	2,765		36,242
Provision for income taxes	112		15,329
Net income (loss)	2,653		20,913
Other comprehensive income (loss):
Change in fair value of interest rate cap, net of tax	0		172
Reclassification of interest rate cap amortization included in net income (loss)	0		0
Total other comprehensive income (loss), net	0		172
Comprehensive income (loss)	$ 2,653		$ 21,085
Earnings (loss) per share:
Basic (in dollars per share)	$ 0.07		$ 0.54
Diluted (in dollars per share)	$ 0.07		$ 0.53
Weighted-average shares outstanding:
Basic (in shares)	38,802,425		38,725,541
Diluted (in shares)	40,249,993		39,274,649
Predecessor [Member]
Revenue:
Company restaurant sales		$ 200,676		$ 380,800
Franchise revenue		6,693		12,973
Franchise sublease income		1,183		2,251
Total revenue		208,552		396,024
Restaurant operating expenses:
Food and paper costs		57,447		110,708
Labor and related expenses		61,120		116,920
Occupancy and other operating expenses		43,611		82,021
General and administrative		14,850		28,136
Depreciation and amortization		8,252		18,752
Occupancy and other - franchise subleases		1,109		2,145
Pre-opening costs		276		462
Impairment of long-lived assets		0		9,617
Restaurant closure charges, net		94		82
Loss (gain) on disposal of assets		99		(151)
Total operating expenses		186,858		368,692
Income from operations		21,694		27,332
Other expense, net:
Interest expense		11,491		30,895
Other income		0		0
Transaction-related costs		7,255		1,936
Debt modification costs		139		1,241
Change in fair value of warrant liability		(35)		1,417
Total other expense, net		18,850		35,489
Income (loss) from operations before provision for income taxes		2,844		(8,157)
Provision for income taxes		740		1,098
Net income (loss)		2,104		(9,255)
Other comprehensive income (loss):
Change in fair value of interest rate cap, net of tax		(24)		(125)
Reclassification of interest rate cap amortization included in net income (loss)		58		19
Total other comprehensive income (loss), net		34		(106)
Comprehensive income (loss)		$ 2,138		$ (9,361)
Earnings (loss) per share:
Basic (in dollars per share)		$ 0.38		$ (2.37)
Diluted (in dollars per share)		$ 0.37		$ (2.37)
Weighted-average shares outstanding:
Basic (in shares)		5,492,417		3,907,835
Diluted (in shares)		5,610,859		3,907,835

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($)	Total	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Loss	Retained Earnings (Accumulated Deficit)
Beginning Balance (Predecessor [Member]) at Dec. 31, 2013	$ 89,898,000	$ 39,000	$ 110,074,000	$ (303,000)	$ (19,912,000)
Beginning Balance, Shares (Predecessor [Member]) at Dec. 31, 2013		3,907,835
Net income (loss) | Predecessor [Member]	(9,255,000)				(9,255,000)
Other comprehensive income (loss), net of tax | Predecessor [Member]	(106,000)			(106,000)
Comprehensive income (loss) | Predecessor [Member]	(9,361,000)
Stock-based compensation | Predecessor [Member]	954,000		954,000
Tax withholdings on restricted stock vesting | Predecessor [Member]	0
Settlement of vested restricted stock units | Predecessor [Member]	(87,000)		(87,000)
Ending Balance (Predecessor [Member]) at Dec. 30, 2014	81,404,000	$ 39,000	110,941,000	(409,000)	(29,167,000)
Ending Balance, Shares (Predecessor [Member]) at Dec. 30, 2014		3,907,835
Net income (loss) | Predecessor [Member]	2,104,000				2,104,000
Other comprehensive income (loss), net of tax | Predecessor [Member]	34,000			34,000
Comprehensive income (loss) | Predecessor [Member]	2,138,000
Stock-based compensation | Predecessor [Member]	532,000		532,000
Exercise and settlement of warrants | Predecessor [Member]	8,274,000	$ 2,000	8,272,000
Exercise and settlement of warrants (in shares) | Predecessor [Member]		213,025
Exercise of options and distribution of restricted stock units, net of tax withholding | Predecessor [Member]	(7,533,000)	$ 2,000	(7,535,000)
Exercise of options and distribution of restricted stock units, net of tax withholding, Shares | Predecessor [Member]		237,948
Issuance of common stock | Predecessor [Member]	91,236,000	$ 24,000	91,212,000
Tax withholdings on restricted stock vesting | Predecessor [Member]	(7,533,000)
Issuance of common stock (in shares) | Predecessor [Member]		2,348,968
Ending Balance (Predecessor [Member]) at Jun. 30, 2015	176,051,000	$ 67,000	203,422,000	(375,000)	(27,063,000)
Ending Balance (Successor) at Jun. 30, 2015	3,318,000	$ 1,000	9,857,000	0	(6,540,000)
Ending Balance, Shares (Predecessor [Member]) at Jun. 30, 2015		6,707,776
Ending Balance, Shares (Successor) at Jun. 30, 2015		5,127,606
Net income (loss) | Successor	2,653,000				2,653,000
Common stock of Del Taco Restaurants, Inc. released from possible redemption | Successor	136,213,000	$ 1,000	136,212,000
Common stock of Del Taco Restaurants, Inc. released from possible redemption, Shares | Successor		13,621,279
Other comprehensive income (loss), net of tax | Successor	0
Comprehensive income (loss) | Successor	2,653,000
Issuance of warrants | Successor	389,000		389,000
Stock-based compensation | Successor	1,498,000		1,498,000
Issuance of common stock | Successor	224,306,000	$ 2,000	224,304,000
Tax withholdings on restricted stock vesting | Successor	0
Issuance of common stock (in shares) | Successor		20,053,540
Ending Balance (Successor) at Dec. 29, 2015	368,377,000	$ 4,000	372,260,000	0	(3,887,000)
Ending Balance, Shares (Successor) at Dec. 29, 2015		38,802,425
Net income (loss) | Successor	20,913,000				20,913,000
Other comprehensive income (loss), net of tax | Successor	172,000			172,000
Comprehensive income (loss) | Successor	21,085,000
Stock-based compensation | Successor	4,096,000		4,096,000
Stock Issued During Period, Shares, Other | Successor		1,533,542
Tax withholdings on restricted stock vesting | Successor	(916,000)		(916,000)
Restricted stock awards vested, shares | Successor		164,336
Restricted stock awards vested, value | Successor		$ 0
Exercise of stock options, shares | Successor		500
Exercise of stock options, value | Successor	5,000		5,000
Repurchase of common stock, shares | Successor		(1,347,300)
Stock Repurchased During Period, Value | Successor		$ 0
Repurchase of common stock, value | Successor	(15,314,000)		(15,314,000)
Ending Balance (Successor) at Jan. 03, 2017	$ 377,333,000	$ 4,000	$ 360,131,000	$ 172,000	$ 17,026,000
Ending Balance, Shares (Successor) at Jan. 03, 2017		39,153,503

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 29, 2015	Jun. 30, 2015	Jan. 03, 2017	Dec. 30, 2014
Successor
Operating activities
Net income (loss)	$ 2,653		$ 20,913
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Recovery of doubtful accounts	0		0
Depreciation and amortization	11,276		23,129
Amortization of favorable and unfavorable lease assets and liabilities, net	(364)		(607)
Amortization of deferred financing costs	155		392
Subordinated note interest paid-in-kind	0		0
Debt modification costs	78		0
Stock-based compensation	1,498		4,096
Change in fair value of warrant liability	0		0
Impairment of long-lived assets	0		0
Deferred income taxes	88		10,741
Loss (gain) on disposal of assets	3		312
Restaurant closure charges	0		(179)
Changes in operating assets and liabilities:
Accounts and other receivables, net	8		(921)
Inventories	(265)		88
Prepaid expenses and other current assets	653		(659)
Increase (Decrease) in Other Noncurrent Assets	0		(59)
Accounts payable	(3,309)		(404)
Other accrued liabilities	3,434		3,733
Other non-current liabilities	1,177		(3,387)
Net cash provided by operating activities	17,085		57,546
Investing activities
Purchases of property and equipment	(18,593)		(45,853)
Proceeds from disposal of property and equipment	0		3,423
Proceeds from the Company’s trust account	149,989		0
Purchases of other assets	(589)		(1,333)
Acquisition of franchisees	0		(3,891)
Proceeds from dissolution of investments in partnerships	1,586		0
Acquisition of Del Taco Holdings, net of cash acquired	(89,827)		0
Net cash (used in) provided by investing activities	42,566		(47,654)
Financing activities
Proceeds from term loan, net of debt discount	0		0
Proceeds from deemed landlord financing liabilities	1,208		1,974
Proceeds from issuance of common stock	35,000		0
Repurchase of common stock and warrants	0		(15,314)
Payment of tax withholding related to restricted stock vesting, option exercises and distribution of restricted stock units	0		(916)
Payments on term loans	(227,100)		0
Payments on capital leases and deemed landlord financing	(864)		(1,728)
Payment on subordinated notes	0		0
Proceeds from revolving credit facility, net of debt discount	162,556		24,000
Payments on revolving credit facility	(14,000)		(19,000)
Payment for interest rate cap	0		(312)
Payments for debt issue costs	(484)		0
Repayment of note payable	(523)		0
Payment of deferred underwriter compensation	(5,250)		0
Proceeds from Stock Options Exercised	0		5
Settlement of vested restricted stock units	0		0
Net cash (used in) provided by financing activities	(49,457)		(11,291)
(Decrease) increase in cash and cash equivalents	10,194		(1,399)
Cash and cash equivalents at beginning of period			10,194
Cash and cash equivalents at end of period	10,194		8,795
Supplemental cash flow information:
Cash paid during the period for interest	3,216		6,328
Cash paid during the period for income taxes, net of tax refunds	161		3,531
Supplemental schedule of non-cash activities:
Accrued property and equipment purchases	2,766		2,830
Write-offs against bad debt reserves	0		72
Amortization of interest rate cap into net income (loss), net of tax	0		0
Change in other asset for fair value of interest rate cap recorded to other comprehensive income (loss), net of tax	0		172
Warrant liability reclassified to equity upon exercise of warrants	0		0
Issuance of shares for consideration in the acquisition of Del Taco Holdings, Inc.	189,306		0
Issuance of warrants as payment for working capital loans	389		0
Common stock of Del Taco Restaurants, Inc. reclassified to equity upon release from possible redemption	136,213		$ 0
Predecessor [Member]
Operating activities
Net income (loss)		$ 2,104		$ (9,255)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Recovery of doubtful accounts		0		(10)
Depreciation and amortization		8,249		18,608
Amortization of favorable and unfavorable lease assets and liabilities, net		3		144
Amortization of deferred financing costs		908		1,418
Subordinated note interest paid-in-kind		37		14,897
Debt modification costs		139		1,241
Stock-based compensation		532		954
Change in fair value of warrant liability		(35)		1,417
Impairment of long-lived assets		0		9,617
Deferred income taxes		551		1,165
Loss (gain) on disposal of assets		99		(151)
Restaurant closure charges		0		0
Changes in operating assets and liabilities:
Accounts and other receivables, net		154		(1,355)
Inventories		145		(96)
Prepaid expenses and other current assets		(426)		(598)
Increase (Decrease) in Other Noncurrent Assets		0		0
Accounts payable		4,222		1,662
Other accrued liabilities		(5,026)		4,468
Other non-current liabilities		(1,573)		1,350
Net cash provided by operating activities		10,083		45,476
Investing activities
Purchases of property and equipment		(14,813)		(17,416)
Proceeds from disposal of property and equipment		42		212
Proceeds from the Company’s trust account		0		0
Purchases of other assets		(513)		(864)
Acquisition of franchisees		0		0
Proceeds from dissolution of investments in partnerships		0		0
Acquisition of Del Taco Holdings, net of cash acquired		0		0
Net cash (used in) provided by investing activities		(15,284)		(18,068)
Financing activities
Proceeds from term loan, net of debt discount		23,654		60,388
Proceeds from deemed landlord financing liabilities		0		1,450
Proceeds from issuance of common stock		91,236		0
Repurchase of common stock and warrants		0		0
Payment of tax withholding related to restricted stock vesting, option exercises and distribution of restricted stock units		(7,533)		0
Payments on term loans		0		(22,500)
Payments on capital leases and deemed landlord financing		(831)		(1,785)
Payment on subordinated notes		(108,113)		(62,000)
Proceeds from revolving credit facility, net of debt discount		10,000		0
Payments on revolving credit facility		(6,000)		0
Payment for interest rate cap		0		0
Payments for debt issue costs		(593)		(392)
Repayment of note payable		0		0
Payment of deferred underwriter compensation		0		0
Proceeds from Stock Options Exercised		0		0
Settlement of vested restricted stock units		0		(87)
Net cash (used in) provided by financing activities		1,820		(24,926)
(Decrease) increase in cash and cash equivalents		(3,381)		2,482
Cash and cash equivalents at beginning of period	$ 5,172	8,553		6,071
Cash and cash equivalents at end of period		5,172		8,553
Supplemental cash flow information:
Cash paid during the period for interest		13,548		12,500
Cash paid during the period for income taxes, net of tax refunds		46		37
Supplemental schedule of non-cash activities:
Accrued property and equipment purchases		2,460		911
Write-offs against bad debt reserves		0		33
Amortization of interest rate cap into net income (loss), net of tax		58		19
Change in other asset for fair value of interest rate cap recorded to other comprehensive income (loss), net of tax		(24)		(125)
Warrant liability reclassified to equity upon exercise of warrants		8,274		0
Issuance of shares for consideration in the acquisition of Del Taco Holdings, Inc.		0		0
Issuance of warrants as payment for working capital loans		0		0
Common stock of Del Taco Restaurants, Inc. reclassified to equity upon release from possible redemption		$ 0		$ 0

Description of Business

Description of Business	12 Months Ended
	Jan. 03, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business	Description of Business Del Taco Restaurants, Inc. (f/k/a Levy Acquisition Corp. (“LAC”)) is a Delaware corporation headquartered in Lake Forest, California. The consolidated financial statements include the accounts of Del Taco Restaurants, Inc. and its wholly owned subsidiaries (collectively, the “Company” or “Del Taco”). The Company develops, franchises, owns, and operates Del Taco quick-service Mexican-American restaurants. At January 3, 2017 , there were 310 company-operated and 241 franchise-operated Del Taco restaurants located in 15 states, including one franchise-operated unit in Guam. At December 29, 2015 , there were 297 company-operated and 247 franchise-operated Del Taco restaurants located in 16 states, including one franchise-operated unit in Guam. The Company was originally incorporated in Delaware on August 2, 2013 as a special purpose acquisition company, formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or other similar business combination with one or more businesses. On June 30, 2015 (the “Closing Date”), the Company consummated its business combination with Del Taco Holdings, Inc. (“DTH”) pursuant to the agreement and plan of merger dated as of March 12, 2015 by and among LAC, Levy Merger Sub, LLC (“Levy Merger Sub”), LAC’s wholly owned subsidiary, and DTH (the “Merger Agreement”). Under the Merger Agreement, Levy Merger Sub merged with and into DTH, with DTH surviving the merger as a wholly-owned subsidiary of the Company (the “Business Combination” or “Merger”). In connection with the closing of the Business Combination, the Company changed its name from Levy Acquisition Corp. to Del Taco Restaurants, Inc. See Note 3 for further discussion of the Business Combination. DTH has no material assets or operations. DTH's direct subsidiary, F&C Restaurant Holding Co. ("F&C RHC") also has no material assets or operations, but was the issuer of subordinated notes in May 2010. F&C RHCs' direct subsidiary, Sagittarius Restaurants LLC ("SAG Restaurants"), also has no material assets or operations and was also an issuer of subordinated notes in May 2010. The outstanding balances for the F&C RHC and SAG Restaurants subordinated notes were fully redeemed in March 2015. See Note 8 for additional discussion on the F&C RHC and SAG Restaurants subordinated notes.

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	12 Months Ended
	Jan. 03, 2017
Accounting Policies [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation As a result of the Business Combination, the Company is the acquirer for accounting purposes, and DTH is the acquiree and accounting predecessor. The Company’s financial statement presentation distinguishes a “Predecessor” for DTH for periods prior to the Closing Date. The Company is the “Successor” for periods after the Closing Date, which includes consolidation of DTH subsequent to the Business Combination on June 30, 2015. The Merger was accounted for as a business combination using the acquisition method of accounting, and the Successor financial statements reflect a new basis of accounting that is based on the fair value of the net assets acquired. See Note 3 for further discussion of the Business Combination. As a result of the application of the acquisition method of accounting as of the Closing Date, the financial statements for the Predecessor period and for the Successor period are presented on a different basis of accounting and are therefore, not comparable. The historical financial information of Del Taco, formerly LAC, prior to the Business Combination has not been reflected in the financial statements as those amounts have been considered de-minimus. For the Consolidated Statements of Shareholders’ Equity, the Predecessor results reflect the equity balances and activities of DTH at December 31, 2013 through June 30, 2015 prior to the closing of the Business Combination and the Successor results reflect the LAC equity balances at June 30, 2015 prior to the closing of the Business Combination and the activities for Del Taco through January 3, 2017 . The Company’s fiscal year ends on the Tuesday closest to December 31. Fiscal year 2016 is a fifty-three week period. In a fifty-three week fiscal year, the first, second and third quarters each include twelve weeks of operations and the fourth quarter includes seventeen weeks of operations. Fiscal years 2015 and 2014 are both fifty-two week periods. In a fifty-two week fiscal year, the first, second and third quarters each include twelve weeks of operations and the fourth quarter includes sixteen weeks of operations. For fiscal year 2016 , the Company’s financial statements reflect the fifty-three weeks ended January 3, 2017 (Successor). For fiscal year 2015 , the Company's financial statements reflect the twenty-six weeks ended December 29, 2015 (Successor) and twenty-six weeks ended June 30, 2015 (Predecessor). For fiscal year 2014 , the Company’s financial statements reflect the fifty-two weeks ended December 30, 2014 (Predecessor). Principles of Consolidation The consolidated financial statements included herein have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and the rules and regulations of Securities and Exchange Commission (“SEC”). The accompanying consolidated financial statements include the accounts of the Company and its wholly and majority owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Management believes that such estimates have been based on reasonable and supportable assumptions and the resulting estimates are reasonable for use in the preparation of the consolidated financial statements. Actual results could differ from these estimates. The Company’s significant estimates include estimates for impairment of goodwill, intangible assets and property and equipment, valuations provided in business combinations, insurance reserves, restaurant closure reserves, stock-based compensation, contingent liabilities, certain leasing activities and income tax valuation allowances. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Variable Interest Entities In accordance with Accounting Standards Codification ("ASC") 810, Consolidation , the Company applies the guidance related to variable interest entities ("VIE"), which defines the process for how an enterprise determines which party consolidates a VIE as primarily a qualitative analysis. The enterprise that consolidates the VIE (the primary beneficiary) is defined as the enterprise with (1) the power to direct activities of the VIE that most significantly affect the VIEs economic performance and (2) the obligation to absorb losses of the VIE or the right to receive benefits from the VIE. The Company franchises its operations through franchise agreements entered into with franchisees and therefore, the Company does not possess any ownership interests in franchise entities or other affiliates. The franchise agreements are designed to provide the franchisee with key decision-making ability to enable it to oversee its operations and to have a significant impact on the success of the franchise, while the Company’s decision-making rights are related to protecting the Company’s brand. Additionally, the Company held a 1% ownership interest in four public limited partnerships in which the Company served as general partner. The limited partners had substantive kick-out rights over the general partner giving the limited partners power to direct the activities of the limited partnerships. The partnerships were liquidated and dissolved in December 2015. See the Related Party Transactions policy below for more information. Based upon the Company’s analysis of all the relevant facts and considerations of the franchise entities and the four public limited partnerships, the Company has concluded that the franchise agreements are not variable interest entities and the four public limited partnerships were not variable interest entities. Revenue Recognition Company restaurant sales from the operation of company-operated restaurants are recognized when food and service is delivered to customers. Franchise revenue comprise (i) development fees, (ii) franchise fees, (iii) on-going royalties and (iv) renewal fees. Development and franchise fees, portions of which are collected in advance and are non-refundable, received pursuant to individual development agreements, grant the right to develop franchise-operated restaurants in future periods in specific geographic areas. Both development fees and franchise fees are deferred and recognized as revenue when the Company has substantially fulfilled its obligation pursuant to the development agreement. Development fees and franchise fees are generally recognized as revenue upon the opening of a franchise restaurant or upon termination of the development agreement with the franchisee. Deferred development fees and deferred franchise fees, which are included in other non-current liabilities on the consolidated balance sheets totaled $1.4 million and $1.9 million as of January 3, 2017 (Successor) and December 29, 2015 (Successor), respectively. Royalties from franchise-operated restaurants are based on a percentage of franchise restaurant sales and are recognized in the period the related franchise restaurant sales occur. Renewal fees are recognized when a renewal agreement becomes effective. The Company reports revenue net of sales taxes collected from customers and remitted to governmental taxing authorities. Promotional allowances totaled approximately $13.6 million during the fifty-three weeks ended January 3, 2017 (Successor), $5.8 million and $5.4 million during the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), respectively, and $11.0 million during the fifty-two weeks ended December 30, 2014 (Predecessor). Franchise sublease income is comprised of rental income associated with properties leased or subleased to franchisees and is recognized as revenue on an accrual basis. Gift Cards The Company sells gift cards to customers in its restaurants. The gift cards sold to customers have no stated expiration dates and are subject to potential escheatment laws in the various jurisdictions in which the Company operates. Deferred gift card income of $1.2 million and $2.2 million is recorded in other non-current liabilities on the consolidated balance sheets as of January 3, 2017 (Successor) and December 29, 2015 (Successor), respectively. In addition, the current portion of the deferred gift card income is included in other accrued liabilities on the consolidated balance sheets and totaled $1.2 million and zero as of January 3, 2017 (Successor) and December 29, 2015 (Successor), respectively. The Company recognizes revenue from gift cards: (i) when the gift card is redeemed by the customer; or (ii) under the delayed recognition method, when the likelihood of the gift card being redeemed by the customer is remote (gift card breakage) and the Company determines that there is not a legal obligation to remit the unredeemed gift cards to the relevant jurisdiction. The determination of the gift card breakage rate is based upon Company specific historical redemption patterns. Recognized gift card breakage revenue was not significant to any period presented in the consolidated statements of comprehensive income (loss). Any future revisions to the estimated breakage rate may result in changes in the amount of breakage revenue recognized in future periods but is not expected to be significant. Cash and Cash Equivalents The Company considers short-term, highly liquid investments with original maturities of three months or less when purchased to be cash equivalents. Amounts receivable from credit card issuers are typically converted to cash within 2 to 4 days of the original sales transaction and are considered to be cash equivalents. Accounts and Other Receivables, Net Accounts and other receivables, net consist primarily of receivables from franchisees, sublease tenants, a vendor and landlords. Receivables from franchisees include sublease rents, royalties, services and contractual marketing fees associated with the franchise agreements. Sublease tenant receivables relate to subleased properties where the Company is a party and obligated on the primary lease agreement. The vendor receivable is for earned reimbursements from a vendor and the landlord receivables are for earned landlord reimbursement related to restaurants opened. The Company recorded an insurance claim receivable for $0.3 million as of December 29, 2015 (Successor) for reimbursement it received in 2016 from its insurance company for legal defense costs it paid in excess of the deductible, as described in detail in Note 17. The allowance for doubtful accounts is based on historical experience and a review on a specific identification basis of the collectability of existing receivables and totaled $0.1 million as of both January 3, 2017 (Successor) and December 29, 2015 (Successor). Vendor Allowances The Company receives support from one of its vendors in the form of reimbursements. The reimbursements are agreed upon with the vendor, but do not represent specific, incremental, identifiable costs incurred by the Company in selling the vendor’s products. Such reimbursements are recorded as a reduction of the costs of purchasing the vendor’s products. The non-current portion of reimbursements received by the Company in advance is included in other non-current liabilities on the consolidated balance sheets and totaled $1.6 million and $2.0 million as of January 3, 2017 (Successor) and December 29, 2015 (Successor), respectively. The current portion of these reimbursements is included in other accrued liabilities on the consolidated balance sheets and totaled $0.4 million as of both January 3, 2017 (Successor) and December 29, 2015 (Successor). Inventories Inventories, consisting of food items, packaging and beverages, are valued at the lower of cost (first-in, first-out method) or market. Property and Equipment Property and equipment includes land, buildings, leasehold improvements, restaurant and other equipment, and buildings under capital leases. Land, leasehold improvements, property and equipment acquired in business combinations are initially recorded at their estimated fair value. Land, leasehold improvements, property and equipment acquired or constructed in the normal course of business are initially recorded at cost. The Company provides for depreciation and amortization based on the estimated useful lives of assets using the straight-line method. Estimated useful lives for property and equipment are as follows: Buildings 20–35 years Leasehold improvements Shorter of useful life (typically 20 years) or lease term Buildings under capital leases Shorter of useful life (typically 20 years) or lease term Restaurant and other equipment 3–15 years The estimated useful lives for leasehold improvements are based on the shorter of the estimated useful lives of the assets or the related lease term, which generally includes reasonably assured option periods expected to be exercised by the Company when the Company would suffer an economic penalty if not exercised. Depreciation and amortization expense associated with property and equipment totaled $20.6 million for the fifty-three weeks ended January 3, 2017 (Successor), $10.1 million and $7.1 million for the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), respectively and $16.0 million for the fifty-two weeks ended December 30, 2014 (Predecessor). These amounts include $1.4 million for the fifty-three weeks ended January 3, 2017 (Successor), $0.8 million and $0.3 million for the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), respectively, and $0.7 million for the fifty-two weeks ended December 30, 2014 (Predecessor), related to buildings under capital leases. Accumulated depreciation and amortization associated with property and equipment includes $2.2 million and $0.8 million related to buildings under capital leases as of January 3, 2017 (Successor) and December 29, 2015 (Successor), respectively. Gains and losses on the disposal of assets are recorded as the difference between the net proceeds received and net carrying values of the assets disposed and are included in loss (gain) on disposal of assets in the consolidated statements of comprehensive income (loss). Deferred Financing Costs Deferred financing costs represent third-party debt costs that are capitalized and amortized to interest expense over the associated term using the effective interest method. Deferred financing costs, along with lender debt discount, are presented net of the related debt balances on the consolidated balance sheets. Goodwill and Trademarks The Company’s goodwill and trademarks are not amortized, but tested annually for impairment and tested more frequently for impairment if events and circumstances indicate that the asset might be impaired. The Company conducts annual goodwill and trademark impairment tests in the fourth quarter of each fiscal year or whenever an indicator of impairment exists. In assessing potential goodwill impairment, the Company has the option to first assess the qualitative factors to determine whether events or circumstances indicate that it is more likely than not that the fair value of net assets, including goodwill, is less than its carrying amount. If the qualitative factors indicate that it is more likely than not that the fair value of net assets, including goodwill, is less than its carrying amount, the Company performs a two-step impairment test of goodwill. In the first step, the Company estimates the fair value of net assets, including goodwill, and compares it to the carrying value of net assets, including goodwill. If the carrying value exceeds the estimated fair value of net assets, including goodwill, the second step is performed to measure the amount of the impairment loss, if any. In the second step, the amount of the impairment loss is the excess of the carrying amount of the goodwill over its implied fair value. The methods the Company uses to estimate fair value include discounted future cash flows analysis and market valuation based on similar companies. Key assumptions included in the cash flow model include future revenues, operating costs, working capital changes, capital expenditures and a discount rate that approximates the Company's weighted average cost of capital. In assessing potential impairments for the fourth quarter test for 2016, the Company performed a quantitative assessment to determine whether it is more likely than not that the fair value of goodwill is less than its carrying amount. Upon completion of the fourth quarter 2016 annual impairment assessment, the Company determined that no goodwill impairment was indicated. As of January 3, 2017, the Company is not aware of any significant indicators of impairment that exist for goodwill that would require additional analysis. In assessing potential impairment of the Company’s indefinite-lived trademark, the Company uses a quantitative impairment analysis, which compares the fair value of the indefinite-lived trademark, based on discounted future cash flows using a relief from royalty methodology. If the carrying amount of the indefinite-lived trademark exceeds its fair value, an impairment loss is measured as the difference between the implied fair value of the trademark and its carrying amount. Intangible Assets, Net Intangible assets primarily include favorable lease assets and franchise rights. Favorable lease assets represent the fair values of acquired lease contracts having contractual rents that are favorable compared to fair market rents as of the acquisition date, and are amortized on the straight-line basis over the remaining lease term to expense in the consolidated statements of comprehensive income (loss). Franchise rights, which represent the fair value of franchise agreements based on the projected royalty revenue stream, are amortized on the straight-line basis to depreciation and amortization expense in the consolidated statements of comprehensive income (loss) over the remaining term of the franchise agreements. Other Assets, Net Other assets, net consist of security deposits and other capitalized costs. The Company capitalizes certain computer software and software development costs incurred in connection with developing or obtaining computer software for internal use when both the preliminary project stage is completed and it is probable that the software will be used as intended. Capitalized software costs include only (i) external direct costs of materials and services utilized in developing or obtaining computer software, and (ii) compensation and related benefits for employees who are directly associated with the software project. Capitalized software costs are amortized over the estimated useful life, typically 3 years . The net carrying value of capitalized software costs for the Company totaled $2.0 million and $1.7 million as of January 3, 2017 (Successor) and December 29, 2015 (Successor), respectively, and is included in other assets, net in the consolidated balance sheets. Capitalized software costs totaled $1.3 million for the fifty-three weeks ended January 3, 2017 (Successor), $0.6 million and $0.5 million for the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), respectively and $1.0 million for the fifty-two weeks ended December 30, 2014 (Predecessor), respectively. Amortization expenses totaled $0.9 million for the fifty-three weeks ended January 3, 2017 (Successor), $0.4 million for both the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), and $0.7 million for the fifty-two weeks ended December 30, 2014 (Predecessor). The Company capitalizes construction costs which consist of internal payroll and payroll related costs and travel costs related to the successful acquisition, development, design and construction of the Company's new restaurants. Capitalized construction costs totaled $1.3 million for the fifty-three weeks ended January 3, 2017 (Successor), $0.5 million for both the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), and $1.0 million for the fifty-two weeks ended December 30, 2014 (Predecessor), respectively. If the Company subsequently makes a determination that a site for which development costs have been capitalized will not be acquired or developed, any previously capitalized development costs are expensed and included in occupancy and other operating expenses in the consolidated statements of comprehensive income (loss). The Company capitalizes interest in connection with the construction of its restaurants. Interest capitalized totaled approximately $0.1 million for the fifty-three weeks ended January 3, 2017 (Successor), $25,000 and $40,000 for the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), respectively, and $0.1 million for the fifty-two weeks ended December 30, 2014 (Predecessor). Long-Lived Assets Long-lived assets, including property and equipment and definite lived intangible assets (other than goodwill and indefinite-lived intangible assets), are reviewed by the Company for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Long-lived assets are grouped and evaluated for impairment at the lowest level for which there are identifiable cash flows that are independent of the cash flows of other groups of assets. The Company evaluates such cash flows for individual restaurants and franchise agreements on an undiscounted basis. If it is determined that the carrying amounts of such long-lived assets are not recoverable, the assets are written down to their estimated fair values. The Company generally estimates fair value using either the land and building real estate value for the respective restaurant or the discounted value of the estimated cash flows associated with the respective restaurant or agreement. Rent Expense and Deferred Rent Liability The Company has non-cancelable lease agreements for certain restaurant land and buildings under terms ranging up to 35 years , with one to four options to extend the lease generally for five to ten years per option period. At inception, each lease is evaluated to determine whether it will be classified as an operating or capital lease. Certain leases provide for contingent rentals based on percentages of net sales or have other provisions obligating the Company to pay related property taxes and certain other expenses. Contingent rentals are generally based on sales levels in excess of stipulated amounts as defined in the lease agreement, and thus are not considered minimum lease payments and are included in rent expense as incurred. Certain leases contain fixed and determinable escalation clauses for which the Company recognizes rental expense under these leases on the straight-line basis over the lease terms, which includes the period of time from when the Company takes possession of the leased space until the restaurant opening date (the rent holiday period), and the cumulative expense recognized on the straight-line basis in excess of the cumulative payments is included in other non-current liabilities. In addition, the Company subleases certain buildings to franchisees and other unrelated third parties, which are classified as operating leases. In some cases, the land and building the Company will lease requires construction to ready the space for its intended use, and in certain cases, the Company has involvement with the construction of leased assets. The construction period begins when the Company executes the lease agreement with the landlord and continues until the space is substantially complete and ready for its intended use. In accordance with ASC 840, Leases , the Company must consider the nature and extent of its involvement during the construction period. The Company may expend cash for structural additions on leased premises that may be reimbursed in whole or in part by landlords as construction contributions pursuant to agreed-upon terms in the leases. Depending on the specifics of the leased space and the lease agreement, the amounts paid for structural components will be recorded during the construction period as construction-in-progress and the landlord construction contributions will be recorded as a deferred rent liability. Upon completion of construction for those leases that meet certain criteria, the lease may qualify for sale-leaseback treatment. For these leases, the deferred rent liability and the associated construction-in-progress will be removed and any gain on sale will be recorded as deferred income and amortized over the lease term to gain on disposal of assets and any loss on sale will be expensed immediately to loss on disposal of assets. If the lease does not qualify for sale-leaseback treatment, the deferred rent liability will be reclassified to a deemed landlord financing liability and will be amortized over the lease term based on the rent payments designated in the lease agreement with rent payments applied to deemed landlord financing liability and interest expense. Unfavorable lease liabilities are amortized on a straight-line basis over the expected lease term to expense in the consolidated statements of comprehensive income (loss). As of January 3, 2017 (Successor) and December 29, 2015 (Successor), unfavorable lease liabilities had a gross carrying value of $21.0 million with accumulated amortization of $3.9 million and $1.3 million , respectively. The Company reclassified $2.6 million of unfavorable lease liabilities during the fourth quarter of fiscal 2015 related to the 12 closed underperforming locations and re-characterized the amount as restaurant closure liability, as described in Note 4. Amortization credits recorded for unfavorable lease liabilities were $2.6 million during the fifty-three weeks ended January 3, 2017 (Successor), $1.3 million and $0.3 million during the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), respectively, and $0.7 million during the fifty-two weeks ended December 30, 2014 (Predecessor). The weighted-average amortization period as of January 3, 2017 (Successor) for unfavorable lease liabilities equaled 8.8 years . The estimated future amortization for unfavorable lease liabilities for the next five fiscal years is as follows (in thousands): Unfavorable Lease Liabilities 2017 $ 2,514 2018 2,325 2019 2,107 2020 1,952 2021 1,648 Insurance Reserves Given the nature of the Company’s operating environment, the Company is subject to workers’ compensation and general liability claims. To mitigate a portion of these risks, the Company maintains insurance for individual claims in excess of deductibles per claim (the Company’s insurance deductibles range from $0.25 million to $0.50 million per occurrence for workers’ compensation and are $0.35 million per occurrence for general liability). The Company is not the primary obligor for its worker's compensation insurance policy. The amount of loss reserves and loss adjustment expenses is determined based on an estimation process that uses information obtained from both Company-specific and industry data, as well as general economic information. Loss reserves are based on estimates of expected losses for determining reported claims and as the basis for estimating claims incurred but not reported. The estimation process for loss exposure requires management to continuously monitor and evaluate the life cycle of claims. Management also monitors the reasonableness of the judgments made in the prior year’s estimation process (referred to as a hindsight analysis) and adjusts current year assumptions based on the hindsight analysis. The Company utilizes actuarial methods to evaluate open claims and estimate the ongoing development exposure related to workers’ compensation and general liability. Advertising Costs Franchisees pay a monthly fee to the Company of 4% of their restaurants’ net sales as reimbursement for advertising and promotional services that the Company provides. Fees received in advance of payment for provided services are included in other accrued liabilities and were $0.7 million and $0.4 million at January 3, 2017 (Successor) and December 29, 2015 (Successor), respectively. Company-operated restaurants contribute to the advertising fund on the same basis as franchise-operated restaurants. At January 3, 2017 (Successor) and December 29, 2015 (Successor), the Company had an additional $1.0 million and $0.6 million , respectively, accrued for this requirement. Production costs for radio and television advertising are expensed when the commercials are initially aired. Costs of distribution of advertising are charged to expense on the date the advertising is aired or distributed. These costs, as well as other marketing-related expenses for advertising are included in occupancy and other operating expenses in the consolidated statements of comprehensive income (loss). Advertising expenses for the Company were $17.2 million for the fifty-three weeks ended January 3, 2017 (Successor), $7.6 million and $8.7 million for the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), respectively, and $15.2 million for the fifty-two weeks ended December 30, 2014 (Predecessor). Pre-opening Costs Pre-opening costs, which include restaurant labor, supplies, cash and non-cash rent expense and other costs incurred prior to the opening of a new restaurant are expensed as incurred. Pre-opening costs were $0.7 million for the fifty-three weeks ended January 3, 2017 (Successor), $0.4 million and $0.3 million for the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), respectively, and $0.5 million for the fifty-two weeks ended December 30, 2014 (Predecessor). Restaurant Closure Charges, Net The Company makes decisions to close restaurants based on their cash flows, anticipated future profitability and leasing arrangements. The Company determines if discontinued operations treatment is appropriate and estimates the future obligations, if any, associated with the closure of restaurants and records the corresponding restaurant closure liability at the time the restaurant is closed. These restaurant closure obligations primarily consist of the liability for the present value of future lease obligations, net of estimated sublease income. Restaurant closure charges, net are comprised of direct costs related to the restaurant closure and initial charges associated with the recording of the liability at fair value, accretion of the restaurant closure liability during the period, and any positive or negative adjustments to the restaurant closure liability in subsequent periods as more information becomes available. Changes to the estimated liability for future lease obligations based on new facts and circumstances are considered to be a change in estimate and are recorded prospectively. Accretion expense is recorded in order to appropriately reflect the present value of the lease obligations as of the end of a reporting period. Lease payments made net of sublease income received related to these obligations reduce the overall liability. To the extent that the disposal or abandonment of related property and equipment results in gains or losses, such gains or losses are included in loss (gain) on disposal of assets in the consolidated statements of comprehensive income (loss), except for gains or losses on the disposal of property and equipment related to the 12 underperforming restaurants, which is included in restaurant closure charges, net on the consolidated statements of comprehensive income (loss). Stock-Based Compensation Expense The Company measures and recognizes compensation expense for all share-based payment awards made to employees based on their estimated grant date fair values using the Black-Scholes option pricing model for option grants and the closing price of the underlying common stock on the date of the grant for restricted stock awards. Stock-based compensation expense for the Company’s stock-based compensation awards is recognized ratably over the vesting period on a straight-line basis. Income Taxes The Company uses the liability method of accounting for income taxes. Deferred income taxes are provided for temporary differences between financial statement and income tax reporting, using tax rates scheduled to b

Business Combination

Business Combination	12 Months Ended
	Jan. 03, 2017
Business Combinations [Abstract]
Business Combination	Business Combination On June 30, 2015 , the Company and DTH completed the Business Combination pursuant to the Merger Agreement under which the Company’s wholly-owned subsidiary, Levy Merger Sub, merged with and into DTH, with DTH surviving the merger as a wholly-owned subsidiary of the Company. Concurrent with the execution of the Merger Agreement, Levy Epic Acquisition Company, LLC (“Levy Newco”), Levy Epic Acquisition Company II, LLC (“Levy Newco II” and with Levy Newco, the “Levy Newco Parties”), DTH and the DTH stockholders entered into a stock purchase agreement (the “Stock Purchase Agreement”). Pursuant to the Stock Purchase Agreement, the Levy Newco Parties agreed to purchase 2,348,968 shares of DTH common stock from DTH for $91.2 million in cash, and to purchase 740,564 shares of DTH common stock directly from existing DTH shareholders for $28.8 million in cash (the “Initial Investment”). As a result of this Initial Investment, an aggregate of 3,089,532 shares of DTH common stock was purchased by the Levy Newco Parties for total cash consideration of $120.0 million . Concurrent with the consummation of the Initial Investment, DTH increased its borrowing capacity under its existing term loan credit facility by $25.1 million . Proceeds from the increased borrowings under the term loan, a $10.0 million revolver borrowing and the $91.2 million received by DTH from the sale of DTH common stock to the Levy Newco Parties was used to fully repay the outstanding balance of DTH’s subordinated notes (see Note 7), and pay approximately $15.7 million of transaction costs, which included $7.5 million of employee withholding taxes resulting from the acceleration of outstanding stock options and restricted stock units due to the change in control triggered by the Initial Investment. Employee equity redemptions were exchanged for such withholding taxes. The transactions described in this paragraph are hereafter collectively referred to as “Step 1.” Also concurrent with Step 1, the Company entered into common stock purchase agreements pursuant to which certain investors committed to acquire 3,500,000 shares of the Company’s common stock upon the closing of the Business Combination for total consideration of $35 million (the “Step 2 Investment”). The additional funds provided by these investors were used as additional cash consideration in the Business Combination. The consideration for the Business Combination was provided by (1) the funds remaining in the Company’s trust account of $150 million after Delaware franchise taxes, stockholder redemptions, and $10.2 million of expenses paid for by the Company, (2) the $35 million provided by the Step 2 Investment, and (3) shares of the Company’s common stock. The Levy Newco Parties received only stock merger consideration in the Business Combination. The common stock purchase agreements entered into in connection with the Step 1 Investment and the closing of the Business Combination is hereafter referred to as “Step 2.” Step 1 and Step 2 are collectively referred to herein as the “Transactions.” Step 2 is accounted for as a business combination under the scope of the FASB’s ASC 805, Business Combinations , or ASC 805. Pursuant to ASC 805, the Company has been determined to be the accounting acquirer based on the evaluation of the following facts and circumstances: • The Company paid cash and equity consideration for all of the equity in DTH; • Investments by the Company and Levy Newco Parties were considered multiple arrangements that should be treated as a single transaction for accounting purposes; and • The existing stockholders of the Company and the Levy Newco Parties retain relatively more voting rights in the combined company than the historical DTH stockholders. DTH constitutes a business, with inputs, processes, and outputs. Accordingly, the acquisition of DTH constitutes the acquisition of a business for purposes of ASC 805, and due to the change in control from the merger, is accounted for using the acquisition method. The following summarizes the merger consideration paid to DTH stockholders (except for the Levy Newco Parties) (in thousands): Calculation of Purchase Price Cash consideration paid (1) $ 105,164 Value of share consideration issued (2) 69,305 Fair value of equity interests acquired in Step 1 (3) 120,000 Less: Transaction expenses paid by the Company (1) (10,164 ) Total purchase price $ 284,305 (1) Each issued and outstanding share of DTH stock held by DTH stockholders other than the Levy Newco Parties was converted into the right to receive the per share merger consideration, which equaled $38.84 per DTH share, payable in cash and the Company’s common stock. Cash consideration was paid with respect to all common stock of DTH except for shares held by the Levy Newco Parties. The aggregate amount of cash consideration paid directly to DTH stockholders was $95 million . Total cash consideration paid also included $10.2 million of expenses paid by the Company for the closing of Step 2. (2) The stock merger consideration consisted of the Company’s common stock issued to DTH stockholders as part of the merger consideration in exchange for shares of DTH common stock. Company shares exchanged for the DTH shares held by the Levy Newco Parties are discussed in (3) below. The following summarizes the number of shares of the Company’s common stock issued to DTH stockholders other than the Levy Newco Parties: (in thousands, except share and per share data) Calculation of Share Consideration Number of shares issued 4,553,540 Value per share as of June 30, 2015 $ 15.22 Value of share consideration transferred $ 69,305 (3) The Company exchanged its common stock for DTH shares held by the Levy Newco Parties acquired in Step 1. The Transactions were accounted for as related events transferring control of DTH to the Company through a minority investment in Step 1 and a controlling interest in Step 2. The Levy Newco Parties’ shares of DTH common stock were exchanged for shares of the Company’s common stock in the Business Combination, but represent a previously held equity interest in an acquired company. The previously held equity interest had the same value as its $120 million purchase price. The Company recorded an allocation of the purchase price to DTH’s tangible and identifiable intangible assets acquired and liabilities assumed based on their fair value as of the Closing Date. The final purchase price allocation is as follows (in thousands): Purchase Price Allocation Cash and cash equivalents $ 5,173 Accounts receivable and other receivables 3,228 Inventories 2,541 Prepaid expenses and other current assets 4,266 Total current assets 15,208 Property and equipment 105,524 Intangible assets 250,490 Other assets 4,194 Total identifiable assets acquired 375,416 Accounts payable (18,866 ) Other accrued liabilities (26,607 ) Current portion of capital lease obligations and deemed landlord financing liabilities (1,670 ) Long-term debt, capital lease obligations and deemed landlord financing liabilities (246,562 ) Deferred income taxes (80,254 ) Other long-term liabilities (36,208 ) Net identifiable liabilities assumed (34,751 ) Goodwill 319,056 Total gross consideration $ 284,305 The final values allocated to intangible assets and the useful lives are as follows (in thousands): Fair Value Useful life Favorable lease assets and other intangible assets $ 14,290 0.6 to 19 years Trademarks 220,300 Indefinite Franchise agreements 15,900 0.1 to 40 years Total intangible assets $ 250,490 Unfavorable lease liabilities (1) $ (23,652 ) 1.5 to 19 years Weighted average life of definite-lived intangibles 11 years (1) Included in other non-current liabilities on the consolidated balance sheets. During the fifty-three weeks ended January 3, 2017 (Successor), the Company recorded a net $0.8 million adjustment to goodwill due to a change in estimate for the liability for deferred income taxes. The goodwill of $319.1 million arising from the Business Combination is primarily attributable to the market position and future growth potential of DTH for both company-operated and franchise-operated restaurants. Approximately $0.6 million of goodwill is expected to be deductible for income tax purposes. For the fifty-three weeks ended January 3, 2017 (Successor), the Company recorded approximately $0.7 million of transactions expenses, of which $0.1 million related to the Business Combination. During the fifty-three weeks ended January 3, 2017 (Successor), the Company was able to recover legal defense costs related to a purported class action and derivative complaint (See Note 17 for further discussion) of $0.5 million from its insurance company related to costs previously expensed. For the twenty-six weeks ended December 29, 2015 (Successor) and the twenty-six weeks ended June 30, 2015 (Predecessor), the Company incurred approximately $12.3 million and $7.3 million , respectively, of transaction expenses directly related to Step 1 and Step 2 of the Business Combination. Also included in transaction related costs on the consolidated statements of comprehensive income (loss) for the twenty-six weeks ended December 29, 2015 (Successor) was $0.7 million of costs related to the secondary offering as described in Note 13. LAC incurred $4.5 million of transaction related expenses not reported with DTH’s Predecessor consolidated statements of comprehensive income (loss) that were directly related to the Business Combination for the twenty-six weeks ended June 30, 2015 (Predecessor). Transaction related expenses, which were $2.9 million through the second fiscal quarter ended June 16, 2015 and $0.5 million for the fiscal year 2014, were reported by LAC in prior 10-Q and 10-K filings which are also not reported with DTH’s Predecessor consolidated statements of comprehensive income (loss). Cash outflows of $4.3 million related to transaction expenses previously expensed by LAC are reported as a cash outflows for operating activities for the twenty-six weeks ended December 29, 2015 (Successor). In addition, in connection with the Business Combination, the Company paid deferred underwriter compensation of $5.3 million in connection with the Company’s initial public offering in November 2013 as well as repaid working capital loans of $0.5 million to the Company’s sponsor, Levy Acquisition Sponsor LLC, both of which were accrued on LAC’s balance sheet at June 16, 2015, and not included with DTH’s Predecessor consolidated balance sheet. Both of these payments are included as cash outflows for financing activities for the twenty-six weeks ended December 29, 2015 (Successor). The following unaudited pro forma combined financial information presents the Company’s results as though DTH and the Company had combined at January 1, 2014. The unaudited pro forma consolidated financial information has been prepared using the acquisition method of accounting in accordance with U.S. GAAP (in thousands): 52 Weeks Ended December 29, 2015 (pro forma) 52 Weeks Ended December 30, 2014 (pro forma) (unaudited) Total Revenue $ 424,002 $ 396,024 Net loss $ (137 ) $ (10,780 )

Restaurant Closure and Other Re

Restaurant Closure and Other Related Charges	12 Months Ended
	Jan. 03, 2017
Restructuring and Related Activities [Abstract]
Restaurant Closure and Other Related Charges	Restaurant Closure and Other Related Charges At January 3, 2017 (Successor) and December 29, 2015 (Successor), the restaurant closure liability is $3.1 million and $4.8 million , respectively. The details of the restaurant closure activities are discussed below. Restaurant Closures and Lease Reserves The following table presents other restaurant closure liability activity for each period related to prior restaurant closures and sublease income shortfalls (dollars in thousands): Successor Predecessor 53 Weeks Ended January 3, 2017 26 Weeks Ended December 29, 2015 26 Weeks Ended June 30, 2015 52 Weeks Ended December 30, 2014 Closure liability at beginning of period $ 1,023 $ 1,037 $ 1,143 $ 1,396 Adjustments to prior period activity 439 129 54 (5 ) Charges for accretion in current period 80 41 40 87 Cash payments (177 ) (184 ) (200 ) (335 ) Closure liability at end of period $ 1,365 $ 1,023 $ 1,037 $ 1,143 The current portion of the restaurant closure liability is $0.3 million at January 3, 2017 (Successor) and $0.1 million at December 29, 2015 (Successor) and is included in other accrued liabilities in the consolidated balance sheets. The non-current portion of the restaurant closure liability is $1.1 million and $0.9 million at January 3, 2017 (Successor) and December 29, 2015 (Successor), respectively, and is included in other non-current liabilities in the consolidated balance sheets. Restaurant Closure and Other Related Charges for 12 Underperforming Restaurants During the fourth fiscal quarter of 2015, the Company closed 12 company-operated restaurants as previously announced. No discontinued operations treatment was required for any of these closures. During the twenty-six weeks ended December 29, 2015 (Successor), the Company recorded restaurant closure and other related charges of $4.5 million , offset by $2.7 million related to the re-characterization and reclassification of lease related liabilities, for a net charge of $1.8 million , which is included in restaurant closure charges, net on the consolidated statements of comprehensive income (loss). The charges include (1) the present value of the future lease obligations, net of estimated sublease income, (2) a lease termination payment, (3) brokerage commission, (4) post closure rent, utilities, property tax and common area maintenance charges, (5) unused food and paper that could not be redeployed, (6) Worker Adjustment and Retraining Notification ("WARN") act and stay bonus payments to terminated employees, and (7) other direct costs associated with the closures. During the fifty-three weeks ended January 3, 2017 (Successor), the Company recorded accretion expense related to the closures, $0.2 million related to the write-off of fixed assets associated with the closures, direct expense of $0.2 million related to the closures and net adjustments to the lease termination liability for four closed restaurants due to changes in estimates based on executed subleases. A summary of the restaurant closure liability activity for these 12 closed restaurants consisted of the following (in thousands): One-time employee termination benefits Contract termination costs Other associated costs Total Balance at June 30, 2015 (Predecessor) $ — $ — $ — $ — Charges for accretion and other in current period 168 $ 1,289 $ 388 $ 1,845 Cash payments (168 ) $ (324 ) $ (225 ) $ (717 ) Reclassification of lease related liabilities — $ 2,672 $ — $ 2,672 Balance at December 29, 2015 (Successor) — 3,637 163 3,800 Charges for accretion in current period — 133 — 133 Cash payments — (1,444 ) (163 ) (1,607 ) Adjustment to estimates based on current activity — (553 ) — (553 ) Balance at January 3, 2017 (Successor) $ — $ 1,773 $ — $ 1,773 The current portion of the restaurant closure liability is $0.6 million and $1.5 million at January 3, 2017 (Successor) and December 29, 2015 (Successor), respectively, and is included in other accrued liabilities in the consolidated balance sheets. The non-current portion of the restaurant closure liability is $1.2 million and $2.3 million at January 3, 2017 (Successor) and December 29, 2015 (Successor), respectively, and is included in other non-current liabilities in the consolidated balance sheets.

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Jan. 03, 2017
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	Property and Equipment, Net Property and equipment, net at January 3, 2017 (Successor) and December 29, 2015 (Successor) consisted of the following (in thousands): Successor January 3, 2017 December 29, 2015 Land $ 13,919 $ 1,924 Buildings 3,391 276 Restaurant and other equipment 58,699 43,470 Leasehold improvements 78,739 64,188 Buildings under capital leases 5,433 5,452 Construction-in-progress 8,703 8,813 168,884 124,123 Less: Accumulated depreciation (30,564 ) (10,093 ) Property and Equipment, Net $ 138,320 $ 114,030 Impairment of long-lived assets (Predecessor) DTH evaluated long-lived assets for indicators of impairment on a periodic basis or whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. During Fiscal 2014, DTH evaluated certain restaurants that had indicators of impairment based on operating performance and recorded an impairment charge totaling $9.6 million . DTH wrote-off the value of leasehold improvements for those restaurants and wrote-off the value of restaurant and other equipment based on the estimate of future recoverable cash flows of the restaurant and other equipment assets. No impairment charges were recorded in continuing operations in the accompanying consolidated statements of comprehensive income (loss) for any of the other periods presented.

Franchise Acquisitions (Notes)

Franchise Acquisitions (Notes)	12 Months Ended
	Jan. 03, 2017
Franchise Acquisitions [Abstract]
Franchise Acquisitions	Franchise Acquisitions The Company acquired six franchise-operated restaurants during the fifty-three weeks ended January 3, 2017 (Successor). The Company accounts for the acquisition of franchise-operated restaurants using the acquisition method of accounting for business combinations. The purchase price allocations were based on fair value estimates determined using significant unobservable inputs (Level 3). The goodwill recorded primarily relates to the market position and future growth potential of the markets acquired and is expected to be deductible for income tax purposes. There were no franchise acquisitions during the twenty-six weeks ended December 29, 2015 (Successor), the twenty-six weeks ended June 30, 2015 (Predecessor) or the fifty-two weeks ended December 30, 2014 (Predecessor). The following table provides detail of the combined acquisitions for the fifty-three weeks ended January 3, 2017 (Successor) (dollars in thousands): Successor January 3, 2017 Franchise-operated restaurants acquired from franchisees 6 Goodwill $ 969 Property and equipment 821 Land and building 2,127 Liabilities assumed (26 ) Other prepaid assets — Total Consideration $ 3,891 Total consideration for the franchise-operated restaurants excluding the land and building acquired from a franchisee was $1.8 million .

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Jan. 03, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Changes in the carrying amount of goodwill for the fifty-three weeks ended January 3, 2017 (Successor) are as follows (in thousands): Goodwill Balance as of December 29, 2015 (Successor) $ 318,275 Adjustment to purchase price allocation 781 Acquisition of franchise-operated restaurants 969 Balance as of January 3, 2017 (Successor) $ 320,025 The increase in goodwill was due to an adjustment of $0.8 million to the purchase price allocation as described in more detail in Note 3 and $1.0 million related to the acquisition of six franchise-operated restaurants during the fifty-three weeks ended January 3, 2017 (Successor), as described in more detail in Note 6. The carrying value of trademarks was $220.3 million at both January 3, 2017 (Successor) and December 29, 2015 (Successor). The Company’s other intangible assets at January 3, 2017 (Successor) and December 29, 2015 (Successor) consisted of the following (in thousands): Successor January 3, 2017 December 29, 2015 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Favorable lease assets $ 14,176 $ (2,996 ) $ 11,180 $ 14,207 $ (1,020 ) $ 13,187 Franchise rights 15,489 (2,038 ) 13,451 15,897 (711 ) 15,186 Reacquired franchise rights 161 (10 ) 151 — — — Total amortized other intangible assets $ 29,826 $ (5,044 ) $ 24,782 $ 30,104 $ (1,731 ) $ 28,373 Goodwill and intangible assets at January 3, 2017 (Successor) are based on the final purchase price allocation of DTH, which is based on valuations performed to determine the fair value of the acquired assets as of the acquisition date. See Note 3 for further discussion of the acquisition of DTH. During the fifty-three weeks ended January 3, 2017 (Successor), the Company wrote-off $0.2 million of franchise rights associated with the closure of four franchise locations and reclassified $0.2 million of franchise rights as reacquired franchise rights from the acquisition of six franchise locations. Two franchise locations closed during the fourth quarter of fiscal 2015 and accordingly, the Company wrote-off $3,000 of franchise rights during the twenty-six weeks ended December 29, 2015 (Successor). Additionally, the Company recorded the fair value of other intangible assets as part of the purchase price allocation related to its investment in four public partnerships, which were liquidated and dissolved in December 2015, as discussed in Note 2. Accordingly, the Company wrote-off the net carrying value of the intangible assets of $0.1 million at December 29, 2015 (Successor). Favorable lease assets are related to below-market leasing arrangements. Favorable lease assets are amortized on a lease-by-lease basis using the straight-line method over the remaining lease terms of the underlying leases. Franchise rights are amortized using the straight-line method over the remaining life of the franchise agreements or 40 years, whichever is less. The weighted-average amortization periods as of January 3, 2017 (Successor) for favorable lease assets and franchise rights equaled 8.0 years and 13.9 years , respectively. Amortization expense for amortizable intangible assets totaled $3.6 million , $1.7 million , $1.0 million and $2.7 million for the fifty-three weeks ended January 3, 2017 (Successor), twenty-six weeks ended December 29, 2015 (Successor), twenty-six weeks ended June 30, 2015 (Predecessor) and fifty-two weeks ended December 30, 2014 (Predecessor), respectively, and includes amortization of favorable lease assets of $2.0 million , $1.0 million , $0.3 million and $0.8 million for the fifty-three weeks ended January 3, 2017 (Successor), twenty-six weeks ended December 29, 2015 (Successor), twenty-six weeks ended June 30, 2015 (Predecessor) and fifty-two weeks ended December 30, 2014 (Predecessor), respectively, and amortization of franchise rights of $1.6 million , $0.7 million , $0.7 million and $1.9 million for the fifty-three weeks ended January 3, 2017 (Successor), twenty-six weeks ended December 29, 2015 (Successor), twenty-six weeks ended June 30, 2015 (Predecessor) and fifty-two weeks ended December 30, 2014 (Predecessor), respectively. The estimated future amortization for favorable lease assets and franchise rights for the next five fiscal years is as follows (in thousands): Favorable Lease Assets Franchise Rights 2017 $ 1,878 $ 1,346 2018 1,722 1,307 2019 1,447 1,269 2020 1,171 1,200 2021 1,005 1,085

Debt, Obligations Under Capital

Debt, Obligations Under Capital Leases and Deemed Landlord Financing Liabilities	12 Months Ended
	Jan. 03, 2017
Debt Disclosure [Abstract]
Debt, Obligations Under Capital Leases and Deemed Landlord Financing Liabilities	Debt, Obligations Under Capital Leases and Deemed Landlord Financing Liabilities The Company’s debt, obligations under capital leases and deemed landlord financing liabilities at January 3, 2017 (Successor) and December 29, 2015 (Successor) consisted of the following (in thousands): Successor January 3, 2017 December 29, 2015 2015 Senior Credit Facility, net of debt discount of $1,035 and $1,328 and deferred financing costs of $349 and $448 at January 3, 2017 (Successor) and December 29, 2015 (Successor), respectively $ 157,616 $ 152,224 Total outstanding indebtedness 157,616 152,224 Obligations under capital leases and deemed landlord financing liabilities 17,715 17,469 Total debt, net 175,331 169,693 Less: amounts due within one year 1,588 1,725 Total amounts due after one year, net $ 173,743 $ 167,968 At January 3, 2017 (Successor) and December 29, 2015 (Successor), the Company assessed the amounts recorded under the 2015 Senior Credit Facility and determined that such amounts approximated fair value. 2015 Revolving Credit Facility (Successor) On August 4, 2015 , the Company refinanced its existing senior credit facility (“2013 Senior Credit Facility”) and entered into a new credit agreement (the “Credit Agreement”). The Credit Agreement, which matures on August 4, 2020 , provides for a $250 million revolving credit facility (the “2015 Senior Credit Facility”). The Company utilized $164 million of proceeds from the Credit Agreement to refinance in total its 2013 Senior Credit Facility and pay costs associated with the refinancing. The 2013 Senior Credit Facility, as amended March 20, 2015, totaled $267.1 million , consisting of an initial $227.1 million term loan (“2013 Term Loan”) and a $40 million revolver (“2013 Revolver”). At the time of the refinance, a $162.5 million term loan balance was outstanding and $17.6 million of revolver capacity was utilized to support outstanding letters of credit under the 2013 Senior Credit Facility. At the Company’s option, loans under the 2015 Senior Credit Facility may bear interest at a base rate or LIBOR, plus an applicable margin determined in accordance with a consolidated total lease adjusted leverage ratio-based pricing grid. The base rate is calculated as the highest of (a) the Federal Funds Rate plus 1⁄2 of 1%, (b) the prime rate of Bank of America, and (c) LIBOR plus 1.00% . For LIBOR loans, the applicable margin is in the range of 1.50% to 2.50% , and for base rate loans the applicable margin is in the range of 0.50% and 1.50% . The applicable margin was initially set at 2.00% for LIBOR loans and at 1.00% for base rate loans until delivery of financial statements and a compliance certificate for the fourth fiscal quarter ending after the closing date of the Credit Agreement. Following delivery of financial statements and a compliance certificate for the fourth fiscal quarter ending December 29, 2015 (Successor), the applicable margin decreased 0.25% for both LIBOR and base rate loans during the first fiscal quarter of 2016. The 2015 Senior Credit Facility capacity used to support letters of credit currently incurs fees equal to the applicable margin of 1.75% . The 2015 Senior Credit Facility unused commitment currently incurs a 0.20% fee. The Credit Agreement contains certain financial covenants, including the maintenance of a consolidated total lease adjusted leverage ratio and a consolidated fixed charge coverage ratio. The Company was in compliance with the financial covenants as of January 3, 2017 (Successor). Substantially all of the assets of the Company are pledged as collateral under the 2015 Senior Credit Facility. The Company capitalized lender debt discount costs and deferred financing costs of $1.4 million and $0.5 million , respectively, in connection with the refinancing and expensed $0.1 million as debt modification costs in the consolidated statements of comprehensive income (loss) for the twenty-six weeks ended December 29, 2015 (Successor). Lender debt discount costs and deferred financing costs associated with the 2015 Senior Credit Facility are presented net of the 2015 Senior Credit Facility balance on the consolidated balance sheets and will be amortized to interest expense over the term of the 2015 Senior Credit Facility. Amortization of deferred financing costs and debt discount related to the 2015 Senior Credit Facility totaled $0.4 million for the fifty-three weeks ended January 3, 2017 (Successor) and $0.2 million during the twenty-six weeks ended December 29, 2015 (Successor). At January 3, 2017 (Successor), the weighted average interest rate on the outstanding balance of the 2015 Senior Credit Facility was 2.52% . At January 3, 2017 (Successor), the Company had a total of $72.5 million of availability for additional borrowings under the 2015 Senior Credit Facility as the Company had $159.0 million of outstanding borrowings and $18.5 million of letters of credit outstanding which reduce availability under the 2015 Senior Credit Facility. DTH 2013 Senior Credit Facility On April 21, 2014, DTH amended its 2013 Senior Credit Facility whereby the term loan was increased by $62.0 million to $220.0 million and the 2013 Revolver remained at $40.0 million , the proceeds of which were used for a $62.0 million partial redemption of SAG Restaurants subordinated notes (the "April 2014 Debt Refinance"). DTH determined that the April 2014 Debt Refinance did not result in a troubled debt restructuring or significant debt modification. DTH incurred lender and third-party costs associated with the April 2014 Debt Refinance of $2.5 million of which $0.2 million was capitalized as deferred financing costs, $1.6 million was capitalized as lender debt discount and $0.7 million was expensed as debt modification costs in the consolidated statements of comprehensive income (loss) for the fifty-two weeks ended December 30, 2014 (Predecessor). Deferred financing costs and debt discount associated with the 2013 Senior Credit Facility lenders who did not participate in the amendment of the 2013 Senior Credit Facility totaling $0.1 million and $0.4 million , respectively, were expensed as debt modification costs in the consolidated statements of comprehensive income (loss) for the fifty-two weeks ended December 30, 2014. The remaining deferred financing costs and debt discount associated with the 2013 Senior Credit Facility related to lenders who also participated in the amendment of the 2013 Senior Credit Facility totaling $0.7 million and $2.3 million , respectively, were carried over as deferred financing costs and lender debt discount under the 2013 Senior Credit Facility. In March 2015, DTH amended its 2013 Senior Credit Facility to increase the 2013 Term Loan by $25.1 million to $227.1 million (the “March 2015 Debt Refinance”). A portion of the proceeds from Step 1 of the Business Combination, described in Note 3, proceeds of $10 million from the 2013 Revolver and the March 2015 Debt Refinance proceeds were used to fully redeem the then outstanding balance of subordinated notes of $111.2 million . On March 12, 2015, DTH satisfied the rating condition in its 2013 Senior Credit Facility resulting in a decrease in interest rate to LIBOR (not to be less than 1.00% ) plus a margin of 4.25% . The Company incurred lender costs and third-party costs associated with the March 2015 Debt Refinance of $1.6 million of which $1.5 million was capitalized as lender debt discount and $0.1 million was expensed as debt modification costs in the consolidated statements of comprehensive income (loss) for the twenty-six weeks ended June 30, 2015 (Predecessor). Lender debt discount costs and deferred financing costs associated with the 2013 Senior Credit Facility were amortized to interest expense over the term of the 2013 Term Loan using the effective interest method. Amortization of deferred financing costs including debt discount totaled $0.9 million and $1.4 million during the twenty-six weeks ended June 30, 2015 (Predecessor) and fifty-two weeks ended December 30, 2014 (Predecessor), respectively. Subordinated Notes (Predecessor) In connection with Step 1 of the Business Combination and the March 2015 Debt Refinance discussed above, DTH fully redeemed the outstanding balance of the SAG Restaurants LLC (SAG Restaurants) subordinated notes ("SAG Restaurants Sub Notes") and F&C Restaurant Holding Co. (F&C RHC) subordinated notes ("F&C RHC Sub Notes") on March 20, 2015 of $111.2 million . For the twenty-six weeks ended June 30, 2015 (Predecessor) and fifty-two weeks ended December 30, 2014, interest expense related to the SAG Restaurants Sub Notes and F&C RHC Sub Notes was $3.1 million and $15.4 million (of which $0.5 million was paid in cash in connection with the April 2014 Debt Refinance), respectively. Other Debt Information Based on debt agreements and leases in place as of January 3, 2017 (Successor), future maturities of debt, obligations under capital leases and deemed landlord financing liabilities were as follows (in thousands): 2017 $ 1,588 2018 1,422 2019 1,045 2020 159,897 2021 852 Thereafter 11,911 Total maturities 176,715 Less: debt discount and deferred financing costs (1,384 ) Total debt, net $ 175,331

Derivative Instruments

Derivative Instruments	12 Months Ended
	Jan. 03, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	Derivative Instruments In June 2016, the Company entered into an interest rate cap agreement that became effective July 1, 2016, to hedge cash flows associated with interest rate fluctuations on variable rate debt, with a termination date of March 31, 2020 ("2016 Interest Rate Cap Agreement"). The 2016 Interest Rate Cap Agreement has a notional amount of $70.0 million of the 2015 Senior Credit Facility that effectively converted that portion of the outstanding balance of the 2015 Senior Credit Facility from variable rate debt to capped variable rate debt, resulting in a change in the applicable interest rate from an interest rate of one-month LIBOR plus the applicable margin (as provided by the 2015 Senior Credit Facility) to a capped interest rate of 2.00% plus the applicable margin. During the period from July 1, 2016 through January 3, 2017 (Successor), the 2016 Interest Rate Cap Agreement had no hedge ineffectiveness. As of December 29, 2015 (Successor) and through June 30, 2016, the Company had an interest rate cap agreement to hedge cash flows associated with interest rate fluctuations on variable rate debt ("2013 Interest Rate Cap Agreement"). The 2013 Interest Rate Cap Agreement had a notional amount of $87.5 million as of December 29, 2015 (Successor). The individual caplet contracts within the interest rate cap agreement expired at various dates through June 30, 2016. 2016 Interest Rate Cap Agreement (Successor) To ensure the effectiveness of the 2016 Interest Rate Cap Agreement, the Company elected the one-month LIBOR rate option for its variable rate interest payments on term balances equal to or in excess of the applicable notional amount of the interest rate cap agreement as of each reset date. The reset dates and other critical terms on the term loans perfectly match with the interest rate cap reset dates and other critical terms during the fifty-three weeks ended January 3, 2017 (Successor). As of January 3, 2017 (Successor), the Company was hedging forecasted transactions expected to occur through March 31, 2020. Assuming interest rates at January 3, 2017 (Successor) remain constant, $0.3 million of interest expense related to hedges of these transactions is expected to be reclassified into earnings over the next 39 months. The Company intends to ensure that this hedge remains effective, therefore, approximately two thousand dollars is expected to be reclassified into interest expense over the next 12 months. The effective portion of the 2016 Interest Rate Cap Agreement through January 3, 2017 (Successor) was included in accumulated other comprehensive income. 2013 Interest Rate Cap Agreement (Predecessor) To ensure the effectiveness of the 2013 Interest Rate Cap Agreement through June 30, 2015 (Predecessor), the Company elected the three-month LIBOR rate option for its variable rate interest payments on term balances equal to or in excess of the applicable notional amount of the interest rate cap agreement as of each reset date. The reset dates and other critical terms on the term loans perfectly match with the interest rate cap reset dates and other critical terms during the twenty-six weeks ended June 30, 2015 (Predecessor). As of the July 1, 2015 interest reset date, the Company elected the one-month LIBOR rate option for its variable rate interest payments on term balances equal to or in excess of the applicable notional amount of the 2013 Interest Rate Cap Agreement, The effective portion of the 2013 Interest Rate Cap Agreement through June 30, 2015 (Predecessor) was included in accumulated other comprehensive income and included as a fair value adjustment through the purchase price allocation as described in Note 3. Warrant Liability (Predecessor) On March 20, 2015, warrants to purchase 597,802 shares of DTH common stock held by a former large shareholder of DTH were exercised at a strike price of $25.00 per share based on a fair value of $8.3 million determined based on the common stock price of the Initial Investment discussed above in Note 3. Upon exercise, 384,777 shares of DTH common stock were redeemed as payment for the strike price resulting in 213,025 shares of DTH common stock being issued. DTH recorded a mark-to-market adjustment of $35,000 to reduce the liability during the twenty-six weeks ended June 30, 2015 (Predecessor) and then reclassified the balance of the warrant liability of $8.3 million to shareholders’ equity.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Jan. 03, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The fair values of cash and cash equivalents, accounts receivable, accounts payable and other accrued liabilities approximate their carrying amounts due to their short maturities. The carrying value of the 2015 Senior Credit Facility approximated fair value. The 2016 Interest Rate Cap Agreement and 2013 Interest Rate Cap Agreement are recorded at fair value in the Company’s consolidated balance sheets. As of January 3, 2017 (Successor) and December 29, 2015 (Successor), the Company held certain assets and liabilities that are required to be measured at fair value on a recurring basis. For both periods, these included derivative instruments related to interest rates. The Company determined the fair values of the interest rate cap contracts based on counterparty quotes, with appropriate adjustments for any significant impact of nonperformance risk of the parties to the interest rate cap contracts. Therefore, the Company has categorized these interest rate cap contracts as Level 2 fair value measurements. The fair value of the 2016 Interest Rate Cap Agreement was $0.6 million at January 3, 2017 (Successor) and is included in other assets in the Company’s consolidated balance sheets. The fair value of the 2013 Interest Rate Cap Agreement was zero at December 29, 2015 (Successor). The following is a summary of the estimated fair values for the long-term debt instruments (in thousands): Successor January 3, 2017 December 29, 2015 Estimated Fair Value Book Value Estimated Fair Value Book Value 2015 Senior Credit Facility $ 157,616 $ 157,616 $ 152,224 $ 152,224 The Company’s assets and liabilities measured at fair value on a recurring basis as of January 3, 2017 (Successor) and December 29, 2015 (Successor) were as follows (in thousands): January 3, 2017 Markets for Identical Assets (Level 1) Observable Inputs (Level 2) Unobservable Inputs (Level 3) 2016 Interest Rate Cap Agreement $ 598 $ — $ 598 $ — Total assets measured at fair value $ 598 $ — $ 598 $ — December 29, 2015 Markets for Identical Assets (Level 1) Observable Inputs (Level 2) Unobservable Inputs (Level 3) 2013 Interest Rate Cap Agreement $ — $ — $ — $ — Total assets measured at fair value $ — $ — $ — $ —

Other Accrued Liabilities and O

Other Accrued Liabilities and Other Non-current Liabilities	12 Months Ended
	Jan. 03, 2017
Other Liabilities Disclosure [Abstract]
Other Accrued Liabilities and Other Non-current Liabilities	Other Accrued Liabilities and Other Non-Current Liabilities A summary of other accrued liabilities follows (in thousands): Successor January 3, 2017 December 29, 2015 Employee compensation and related items $ 8,551 $ 7,818 Accrued insurance 8,192 7,168 Accrued bonus 5,232 5,352 Accrued sales tax 3,916 3,604 Accrued advertising 1,657 999 Accrued real property tax 1,274 1,378 Restaurant closure liability 875 1,617 Other 6,956 4,961 $ 36,653 $ 32,897 A summary of other non-current liabilities follows (in thousands): Successor January 3, 2017 December 29, 2015 Unfavorable lease liabilities $ 17,072 $ 19,685 Insurance reserves 4,269 5,963 Restaurant closure liabilities 2,263 3,206 Deferred rent liability 1,676 731 Unearned trade discount, non-current 1,596 2,028 Deferred development and initial franchise fees 1,385 1,920 Deferred gift card income 1,182 2,217 Other 697 501 $ 30,140 $ 36,251

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Jan. 03, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation The Company recognizes compensation expense based on estimated grant date fair values for all stock-based awards issued to employees and directors. The Company estimates the fair value of stock-based awards based on assumptions as of the grant date. The Company recognizes these compensation costs for only those awards expected to vest, on a straight-line basis over the requisite service period of the award. The Company estimates the number of awards expected to vest based, in part, on historical forfeiture rates and also based on management’s expectations of employee turnover within the specific employee groups receiving the awards. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods, if actual forfeitures differ from those estimates. 2015 Omnibus Incentive Plan In connection with the approval of the Business Combination, the Del Taco Restaurants, Inc. 2015 Omnibus Incentive Plan (the “2015 Plan”) was approved by shareholders to offer eligible employees, directors and consultants cash and stock-based incentive awards. Awards under the 2015 Plan are generally not restricted to any specific form or structure and could include, without limitation, stock options, stock appreciation rights, restricted stock, other stock-based awards, other cash-based compensation and performance awards. Under the 2015 Plan, there are 3,300,000 shares of common stock reserved and authorized. At January 3, 2017 , there were 1,666,842 shares of common stock available for grant under the 2015 Plan. Stock-Based Compensation Expense (Successor) The total compensation expense related to the 2015 Plan was $4.1 million for the fifty-three weeks ended January 3, 2017 (Successor) and $1.5 million for the twenty-six weeks ended December 29, 2015 (Successor). Restricted Stock Awards (Successor) During the fifty-three weeks ended January 3, 2017 , 461,124 shares of restricted stock were granted to certain directors, officers and employees of the Company under the 2015 Plan. These restricted stock awards vest on a straight-line basis in equal annual installments over four years from the grant date. A summary of outstanding and unvested restricted stock activity as of January 3, 2017 (Successor) and changes during the period from December 29, 2015 through January 3, 2017 (Successor) are as follows: Shares Weighted-Average Grant Date Fair Value Nonvested at December 29, 2015 (Successor) 946,494 $ 11.16 Granted 461,124 9.30 Vested (265,046 ) 11.25 Forfeited (8,750 ) 9.66 Nonvested at January 3, 2017 (Successor) 1,133,822 $ 10.40 During the fifty-two weeks ended January 3, 2017 , the Company made payments of $0.9 million related to tax withholding obligations for the vesting of restricted stock awards in exchange for 100,710 shares withheld. As of January 3, 2017 (Successor), there was $9.3 million of unrecognized compensation expense, net of estimated forfeitures, related to restricted stock, which is expected to be recognized over a weighted-average period of 2.6 years . The weighted average grant date fair value of restricted stock awards granted was $9.30 and $11.16 during the fifty-three weeks ended January 3, 2017 (Successor) and twenty-six weeks ended December 29, 2015 (Successor), respectively. The total fair value of awards that became fully vested during the fifty-three weeks ended January 3, 2017 (Successor) and twenty-six weeks ended December 29, 2015 (Successor) was $2.4 million and zero , respectively. Stock Options During the fifty-two weeks ended January 3, 2017 , 122,000 stock options were granted to certain employees of the Company under the 2015 Plan. The stock options vest on a straight-line basis in equal annual installments over four years from the grant date. A summary of stock option activity as of January 3, 2017 (Successor) and changes during the period from December 29, 2015 through January 3, 2017 (Successor) are as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in Years) Aggregate Intrinsic Value (in thousands) Options outstanding at December 29, 2015 (Successor) 224,000 $ 10.40 6.5 $ 67 Granted 122,000 9.14 Exercised (500 ) 10.40 Forfeited (11,000 ) 10.40 Options outstanding at January 3, 2017 (Successor) 334,500 $ 9.94 6.1 $ 1,464 Options exercisable at January 3, 2017 (Successor) 54,500 $ 10.38 6.0 $ 215 Options exercisable and expected to vest at January 3, 2017 (Successor) 308,919 $ 9.95 6.1 $ 1,349 The aggregated intrinsic value in the table above is the amount by which the current market price of the Company's stock exceeds the exercise price on January 3, 2017 and December 29, 2015, respectively. The following table reflects the weighted-average assumptions used in the Black-Scholes option-pricing model to value the stock options granted in the fifty-three weeks ended January 3, 2017 (Successor) and the twenty-six weeks ended December 29, 2015 (Successor): 53 Weeks Ended 26 Weeks Ended Expected volatility 37.64 % 38.01 % Risk-free rate of return 1.12 % 1.84 % Expected life (in years) 5.5 5.5 Dividend yield — — Fair value per share at date of grant $ 3.31 $ 3.93 Since the Company does not have a history of traded common stock activity, expected volatility was based on historical data from selected peer public company restaurants. The risk-free rate is based on published U.S. Treasury rates in effect at the time of grant with a similar duration of the expected life of the options. The expected life of options granted is derived from the average of the contractual term of the option and the vesting periods. The Company has not paid any dividends to date, therefore, the Company used an expected dividend yield of zero for option valuation purposes. As of January 3, 2017 (Successor), there was $0.8 million of total unrecognized compensation expense, net of estimated forfeitures, related to stock options grants which is expected to be recognized over a weighted-average remaining period of 2.9 years . The total intrinsic value of stock options exercised was $2,000 and zero during the fifty-three weeks ended January 3, 2017 (Successor) and twenty-six weeks ended December 29, 2015 (Successor), respectively. Stock-Based Compensation Expense (Predecessor) In connection with Step 1 of the Business Combination consummated on March 20, 2015, all unvested restricted stock units (“RSUs”) under the Predecessor plan became fully vested and all vested RSUs were then immediately settled for shares of DTH common stock, net of shares withheld for minimum statutory employee tax withholding obligations and all unvested stock options under the Predecessor plan became fully vested and all vested stock options were also exercised and shares were issued, net of shares withheld for the applicable option strike price and employee tax withholding obligations. An aggregate of 237,948 shares of DTH common stock were issued and 247,552 shares of DTH common stock were redeemed for applicable option strike price and employee tax withholding obligations. In exchange for the shares withheld, DTH made payments of $7.5 million related to employee tax withholding obligations. No RSUs or stock options remained outstanding under the Predecessor plan after March 20, 2015 or as of January 3, 2017 . DTH recorded stock-based compensation expense of $0.5 million , which included all remaining unrecognized compensation expense related to the accelerated vesting on RSUs and stock options on March 20, 2015, for the twenty-six weeks ended June 30, 2015 (Predecessor) and DTH recorded stock-based compensation expense totaling $1.0 million during the fifty-two weeks ended December 30, 2014 (Predecessor). A summary of RSUs activity as of June 30, 2015 (Predecessor) and changes during the period from December 31, 2013 to June 30, 2015 (Predecessor) are as follows: Shares Weighted-Average Grant Date Fair Value Nonvested at December 31, 2013 (Predecessor) 173,200 $ 25.00 Granted — — Vested (79,100 ) 25.00 Forfeited — — Nonvested at December 30, 2014 (Predecessor) 94,100 25.00 Granted — — Vested (94,100 ) 25.00 Forfeited — — Nonvested at June 30, 2015 (Predecessor) — $ — A summary of stock option activity as of June 30, 2015 (Predecessor) and changes during the period from December 31, 2013 to June 30, 2015 (Predecessor) are as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in Years) Aggregate Intrinsic Value (in thousands) Options outstanding at December 31, 2013 (Predecessor) 20,000 $ 25.00 7.7 $ — Granted 70,000 22.60 9.3 Exercised — — Forfeited — — Options outstanding at December 30, 2014 (Predecessor) 90,000 23.10 8.7 1,400 Granted — — Exercised (90,000 ) 23.10 Forfeited — — Options outstanding at June 30, 2015 (Predecessor) — $ — — $ — Options exercisable at June 30, 2015 (Predecessor) — $ — — $ — Options exercisable and expected to vest at June 30, 2015 (Predecessor) — $ — — $ —

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Jan. 03, 2017
Equity [Abstract]
Shareholders' Equity	Shareholders’ Equity The authorized common stock of the Company consists of 400,000,000 shares. Holders of the Company’s common stock are entitled to one vote for each share of common stock. As of January 3, 2017 (Successor), there were 39,153,503 shares of common stock issued and outstanding and warrants to purchase 6,424,373 shares of the Company’s common stock outstanding at a strike price of $11.50 . Originally, 12,250,000 warrants were issued in the Company’s initial public offering and in a private sale not involving a public offering (“Private Placement Warrants”), both in November 2013. An additional 389,623 Private Placement Warrants were issued in June 2015 to Levy Acquisition Sponsor LLC (the “Sponsor”), the Company’s sponsor, to satisfy outstanding working capital loans owed to the Sponsor by the Company. All the warrants became exercisable on July 30, 2015 , 30 days after the completion of the Business Combination. The Company previously had 15,000,000 common shares that were sold as part of the Company’s initial public offering in November 2013 which each contained a redemption feature that allows for the redemption of the common shares. The amount of the common shares subject to possible redemption was recorded as a liability on LAC’s consolidated balance sheet and as of June 16, 2015, 13,622,394 shares were classified outside of permanent equity at its redemption value of $136.2 million . On June 30, 2015 , in connection with the Business Combination, 1,115 shares were redeemed at $10 per share and the remaining shares with a value of $136.2 million were reclassified into equity. The Company is authorized to issue 1,000,000 preferred shares with designations, voting and other rights and preferences as may be determined from time to time by the Board of Directors. As of January 3, 2017 (Successor), there were no preferred shares issued or outstanding. As described in Note 3, on March 20, 2015, the Levy Newco Parties made a $120 million minority equity investment in DTH in connection with a stock purchase agreement dated March 12, 2015 . Proceeds of $91.2 million from Step 1 of the Business Combination were used to purchase 2,348,968 shares of DTH common stock. Also on March 20, 2015, warrants to purchase 597,802 shares of DTH common stock held by GSMP were exercised at a strike price of $25.00 per share based on a fair value of $8.3 million determined from Step 1 of the Business Combination. GSMP redeemed 384,777 DTH shares upon exercise as payment for the strike price resulting in 213,025 shares of DTH common stock issued. The Company recorded a mark-to-market adjustment of $35,000 to reduce the warrant liability during the twenty-six weeks ended June 30, 2015 (Predecessor) and then reclassified the balance of the warrant liability of $8.3 million to shareholders’ equity on March 20, 2015. In October 2015, the Company launched a secondary offering of 3,372,016 shares of its common stock held by entities affiliated with Goldman Sachs Mezzanine Partners, Leonard Green & Partners and Charlesbank Capital Partners (the “Selling Stockholders”). The underwriters exercised an option to purchase an additional 505,802 shares of common stock held by the Selling Stockholders. The Company did not sell any shares in this offering and did not receive any proceeds from the sale of the shares of common stock offered by the Selling Stockholders. In connection with the offering, the Company incurred costs of $0.7 million , included in transaction-related costs on the consolidated statements of comprehensive income (loss), during the twenty-six weeks ended December 29, 2015 (Successor). On February 26, 2016, the Company's Board of Directors authorized a share repurchase program covering up to $25.0 million in the aggregate of the Company's common stock and warrants which was effective immediately and expires upon completion of the repurchase program, unless terminated earlier by the Board of Directors. On August 23, 2016, the Company announced that the Board of Directors increased the repurchase program by $25.0 million , to $50.0 million . Purchases under the program may be made in open market or privately negotiated transactions. During the fifty-three weeks ended January 3, 2017 (Successor), the Company repurchased (1) 1,347,300 shares of common stock for an average price per share of $10.00 for an aggregate cost of approximately $13.5 million , and (2) 699,007 warrants for an average price per warrant of $2.54 for an aggregate cost of approximately $1.8 million , including incremental direct costs to acquire the shares and warrants. The Company expects to retire the repurchased shares and warrants and therefore has accounted for them as constructively retired as of January 3, 2017 (Successor). As of January 3, 2017 (Successor), there was approximately $34.8 million remaining under the share repurchase program. The Company has no obligations to repurchase shares or warrants under this authorization, and the timing and value of shares and warrants purchased will depend on the Company's stock price, warrant price, market conditions and other factors. On July 11, 2016, the Company commenced an offer to exchange 0.2780 shares of the Company's common stock for each outstanding Company warrant exercisable for shares at an exercise price of $11.50 per share (approximately one share for every 3.6 warrants tendered), up to a maximum of 6,750,000 warrants, which amount was subsequently increased to 7,750,000 warrants. The offer to exchange expired on August 8, 2016. A total of 5,516,243 warrants were tendered in the exchange offer. All of the Company's directors and executive officers who control or beneficially owned warrants participated in the offer and in aggregate tendered 1,501,800 of their warrants. The Company accepted for exchange all such warrants and issued an aggregate of 1,533,542 shares of the Company's common stock in exchange for the warrants tendered, representing approximately 4% of the shares outstanding after such issuance. After completion of the offer to exchange, 6,646,574 warrants remained outstanding. The warrants will expire on June 30, 2020, unless sooner exercised or redeemed by the Company in accordance with the terms of the warrants. For the fifty-three weeks ended January 3, 2017 (Successor), the Company incurred approximately $0.6 million of transaction expenses related to the offer to exchange.

Earnings per Share

Earnings per Share	12 Months Ended
	Jan. 03, 2017
Earnings Per Share [Abstract]
Earnings per Share	Earnings per Share Basic income (loss) per share is calculated by dividing net income (loss) attributable to Del Taco’s common shareholders for the Successor period and DTH’s common shareholders for the Predecessor period by the weighted average number of common shares outstanding for the period. In computing dilutive income (loss) per share, basic income (loss) per share is adjusted for the assumed issuance of all applicable potentially dilutive share-based awards, including warrants, restricted stock, common stock options and restricted stock units. Below are basic and diluted net income (loss) per share for the periods indicated (amounts in thousands except share and per share data): Successor Predecessor 53 Weeks Ended 26 Weeks Ended 26 Weeks Ended 52 Weeks Ended January 3, 2017 December 29, 2015 June 30, 2015 December 30, 2014 Numerator: Net income (loss) $ 20,913 $ 2,653 $ 2,104 $ (9,255 ) Denominator: Weighted-average shares outstanding - basic 38,725,541 38,802,425 5,492,417 3,907,835 Dilutive effect of restricted shares and RSUs 263,003 744 13,972 — Dilutive effect of stock options — — 93,634 — Dilutive effect of warrants 286,105 1,446,824 10,836 — Weighted-average shares outstanding - diluted 39,274,649 40,249,993 5,610,859 3,907,835 Net income (loss) per share - basic $ 0.54 $ 0.07 $ 0.38 $ (2.37 ) Net income (loss) per share - diluted $ 0.53 $ 0.07 $ 0.37 $ (2.37 ) Antidilutive options, unvested restricted stock awards, unvested RSUs and warrants excluded from the computations 8,343,842 5,365 — 28,831 Antidilutive stock options and unvested stock were excluded from the computation of diluted net (loss) income per share due to the assumed proceeds from the award’s exercise or vesting being greater than the average market price of the common shares or due to the Company incurring net losses for certain periods presented.

Income Taxes

Income Taxes	12 Months Ended
	Jan. 03, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The component of the provision for income taxes are as follows (in thousands): Successor Predecessor 53 Weeks Ended 26 Weeks Ended 26 Weeks Ended 52 Weeks Ended January 3, 2017 December 29, 2015 June 30, 2015 December 30, 2014 Current: Federal $ 4,204 $ — $ 110 $ — State 270 24 79 (67 ) 4,474 24 189 (67 ) Deferred: Federal 7,145 (90 ) 15 (128 ) State 3,710 178 536 1,293 10,855 88 551 1,165 Income tax provision $ 15,329 $ 112 $ 740 $ 1,098 The effective tax rates for the fifty-three weeks ended January 3, 2017 (Successor), twenty-six weeks ended December 29, 2015 (Successor), twenty-six weeks ended June 30, 2015 (Predecessor) and fifty-two weeks ended December 30, 2014 (Predecessor) were 42.3% , 4.1% , 26.0% and (13.5)% , respectively. The difference between the effective rates and the statutory federal income tax rate is composed of the following items (dollars in thousands): Successor Predecessor 53 Weeks Ended 26 Weeks Ended 26 Weeks Ended 52 Weeks Ended January 3, 2017 December 29, 2015 June 30, 2015 December 30, 2014 Federal income taxes $ 12,685 35.0 % $ 968 35.0 % $ 995 35.0 % $ (2,855 ) 35.0 % State and local income taxes, net of federal tax benefit 1,882 5.2 % 280 10.1 % 435 15.3 % (348 ) 4.2 % Targeted job credits (448 ) (1.2 )% (512 ) (18.5 )% (34 ) (1.2 )% (289 ) 3.5 % Warrant liability — — % — — % (12 ) (0.4 )% 496 (6.1 )% Investment in subsidiary 570 1.6 % 83 3.0 % 383 13.5 % 560 (6.9 )% Change in valuation allowance — — % (1,927 ) (69.7 )% (2,805 ) (98.6 )% 3,097 (38.0 )% Transaction costs 227 0.6 % 1,194 43.2 % 2,255 79.3 % — — % Permanent tax differences and other 413 1.1 % 26 1.0 % (477 ) (16.9 )% 437 (5.2 )% Income tax provision $ 15,329 42.3 % $ 112 4.1 % $ 740 26.0 % $ 1,098 (13.5 )% Significant components of the Company's deferred tax assets and liabilities are as follows (in thousands): Successor January 3, 2017 December 29, 2015 Deferred tax assets: Deferred rent $ 630 $ 291 Accrued insurance 4,699 5,094 Reserve for restructuring and closed restaurants 1,252 1,922 Net operating loss carryforwards and tax credits 988 9,755 Deferred income 1,801 2,259 Stock-based compensation 919 597 Accrued compensation 2,897 2,865 Other, net 650 383 Deferred tax assets 13,836 23,166 Less valuation allowance — — Net deferred tax assets 13,836 23,166 Deferred tax liabilities: Property, equipment and intangibles (96,929 ) (95,996 ) Investment in subsidiary (6,045 ) (4,639 ) Prepaid expenses (2,135 ) (2,054 ) Deferred tax liabilities (105,109 ) (102,689 ) Net deferred tax liabilities $ (91,273 ) $ (79,523 ) In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes , an update to ASC 740, Income Taxes (the "Update"). U.S. GAAP previously required entities to separate deferred income tax liabilities and assets into current and non-current amounts in a classified statement of financial position. To simplify the presentation of deferred income taxes, the amendments in this Update require that deferred tax liabilities and assets be classified as non-current in a classified statement of financial position. The former requirement that deferred tax liabilities and assets of a tax-paying component of an entity be offset and presented in a single amount is not affected by the amendments in this Update. For public business entities, the amendments in the Update are effective for financial statements issued for annual periods beginning after December 15, 2016, and interim periods within those annual periods. The FASB also decided to permit early application by all entities as of the beginning of any interim or annual reporting period. The FASB further provided that the Update may be applied to all deferred tax liabilities and assets retrospectively to all periods presented. The Company chose to adopt the Update in fiscal year ended December 29, 2015 (Successor) and apply this Update on a retrospective basis. All of the Company’s deferred tax liabilities are presented as non-current deferred tax liabilities on the accompanying consolidated balance sheets as of January 3, 2017 (Successor) and December 29, 2015 (Successor). The Company maintains deferred tax liabilities related to trademarks and other indefinite lived assets that are not netted against the deferred tax assets as reversal of the taxable temporary difference cannot serve as a source for realization of the deferred tax assets, because the deferred tax liability will not reverse until some indefinite future period when the assets are either sold or written down due to an impairment. As part of purchase accounting, the Company was required to record all of DTH’s acquired assets and liabilities at their acquisition date fair value, including deferred income taxes. The Company considered the weight of both positive and negative evidence and concluded that it is more likely than not that DTH's deferred tax assets will be realized and that no valuation allowance on DTH's deferred tax asset was required as of the date of acquisition. As a result, the Company established deferred tax assets as well as deferred tax liabilities related to indefinite-lived intangibles through the purchase price allocation (see Note 3). In addition, after considering the Business Combination, the projected post-combination results and all available evidence, the Company released $1.9 million of valuation allowance that was previously provided against the Company's deferred tax assets. In accordance with ASC 805-740-30-3, the Company recorded this release through income tax benefit during the twenty-six week period ended December 29, 2015 (Successor). Management believe it is more likely than not that all deferred tax assets will be realized and therefore no valuation allowance as of January 3, 2017 (Successor) and December 29, 2015 (Successor) is required. The Company did not have any federal net operating loss carryforwards as of January 3, 2017 (Successor) and had state net operating loss carryforwards $10.3 million as of January 3, 2017 which begin to expire in 2027 . The Company had no federal tax credit carryfowards as of January 3, 2017 . State tax credit carryforwards as of January 3, 2017 (Successor) totaled $0.6 million and begin to expire in 2024 . As of January 3, 2017 (Successor) and December 29, 2015 (Successor), the liability for unrecognized tax positions was $0.2 million , and is included in other non-current liabilities in the consolidated balance sheets. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. As of January 3, 2017 (Successor), the Company did not have any accrued interest and penalties related to uncertain tax positions. The Company does not expect any significant increases or decreases within the next twelve months to its unrecognized tax positions. The total amount of net unrecognized tax positions that would impact the Company's effective tax rate, if ever recognized, is $0.2 million . The following table summarizes the changes to unrecognized tax positions (in thousands): Successor Predecessor 53 Weeks Ended 26 Weeks Ended 26 Weeks Ended 52 Weeks Ended January 3, December 29, June 30, December 30, Balance at beginning of period $ 212 $ 212 $ — $ — Increases (decreases) related to prior year tax positions — — — — Increases (decreases) related to current year tax positions — — 212 — Expiration of the statute of limitations for the assessment of taxes — — — — Settlements — — — — Balance at end of period $ 212 $ 212 $ 212 $ — The Company is subject to U.S. and state income taxes. The Company is no longer subject to federal and state income tax examinations for years before 2013 and 2012, respectively. However, to the extent allowed by law, the tax authorities may have the right to examine prior periods where net operating losses and tax credits were generated and carried forward, and make adjustments up to the amount of the net operating loss and tax credit carry forward amounts. The Protecting Americans From Tax Hikes (PATH) Act was enacted on December 21, 2015. Included within this legislation was the work opportunity credit, and extension of the fifty percent first year bonus depreciation, both of which had previously expired on December 31, 2014. As the legislation was enacted during the fourth quarter of fiscal year 2015, the impact was not previously accounted for in the Company's effective tax rate or income tax payable calculations. The impact to the effective tax rate during the twenty-six weeks ended December 29, 2015 (Successor) was approximately (18.5)% .

Leases

Leases	12 Months Ended
	Jan. 03, 2017
Leases [Abstract]
Leases	Leases As of January 3, 2017 (Successor) and December 29, 2015 (Successor), deferred rent liability was $18.7 million and $20.4 million , respectively, which includes unfavorable lease liabilities of $17.1 million and $19.7 million , respectively, net of accumulated amortization of $3.9 million and $1.3 million , respectively. Franchise sublease expenses which include minimum rent, percentage rent, real estate taxes and common area maintenance are classified separately under occupancy and other – franchise subleases on the consolidated statements of comprehensive income (loss) and totaled $2.2 million for the fifty-three weeks ended January 3, 2017 (Successor), $1.1 million for both the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), and $2.1 million for the fifty-two weeks ended December 30, 2014 (Predecessor). Total rent expense for the Company for all non-cancelable operating leases and third party subleases comprise the following (in thousands): Successor Predecessor 53 Weeks Ended 26 Weeks Ended 26 Weeks Ended 52 Weeks Ended January 3, 2017 December 29, 2015 June 30, 2015 December 30, 2014 Minimum rental expense $ 26,465 $ 12,384 $ 12,405 $ 23,819 Favorable and unfavorable lease assets and liabilities amortization, net (607 ) (364 ) 3 144 Straight-line rent expense 781 518 277 648 Contingent rent expense 805 2,033 2,063 3,912 Sublease rent income (2,121 ) (1,100 ) (1,100 ) (2,087 ) $ 25,323 $ 13,471 $ 13,648 $ 26,436 Sublease rent income includes contingent rentals based on sales totaling $0.1 million during the fifty-three weeks ended January 3, 2017 (Successor), $0.3 million during both the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), and $0.5 million during the fifty-two weeks ended December 30, 2014 (Predecessor). As of January 3, 2017 (Successor), the Company is obligated under various capital leases having interest rates that average approximately 8% . Minimum rental commitments and sublease minimum rental receipts as of January 3, 2017 (Successor), under capital and operating leases having an initial non-cancelable term of one year or more are shown in the following table (in thousands): Rental Payments Rental Receipts Capital Lease and Deemed Landlord Financing Liabilities Operating Leases Operating Subleases Net Lease Commitments 2017 $ 3,237 $ 29,916 $ (2,507 ) $ 30,646 2018 2,922 28,576 (2,567 ) 28,931 2019 2,424 25,978 (2,552 ) 25,850 2020 2,180 24,118 (2,499 ) 23,799 2021 2,049 22,661 (2,478 ) 22,232 Thereafter 18,833 144,551 (21,349 ) 142,035 Total minimum lease payments $ 31,645 $ 275,800 $ (33,952 ) $ 273,493 Imputed interest (13,930 ) Present value of payments $ 17,715 The Company has subleased 30 properties to other third parties where the Company remains primarily liable to the landlord for the performance of all obligations in the event that the sub-lessee does not perform its obligations under the lease. As a result of the sublease arrangements, future minimum rental commitments under operating leases will be offset by sublease amounts to be paid by the sub-lessee. The total of minimum sublease amounts to be received in the future under non-cancelable subleases is $34.0 million as of January 3, 2017 (Successor). The amounts in operating lease and operating subleases in the table above include amounts for restaurant operating leases related to 11 of the 12 restaurants closed in the fourth fiscal quarter of 2015 ( one such lease was terminated) and related subleases both of which have been included in our restaurant closure liability on our consolidated balance sheets as of January 3, 2017 (Successor) on a present value basis. During Fiscal 2016, the Company entered into two sale-leaseback arrangements with third party private investors. These sale-leaseback transactions do not provide for any continuing involvement by the Company other than normal leases where the Company intends to use the properties during the lease terms. The leases have been accounted for as operating leases. The net proceeds from these transactions were $3.4 million . Under one of the arrangements, the Company sold the land and building of an existing restaurant and leased it back for a term of one year with the option to terminate with 60 days notice. Under the other arrangement, the Company sold the land and building of an acquired franchise-operated restaurant (see Note 6) and leased it back for a term of 20 years. The sale of these properties resulted in an immaterial loss which is included in loss (gain) on disposal of assets in the consolidated statements of comprehensive income (loss).

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Jan. 03, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies The primary claims in the Company’s business are workers’ compensation and general liabilities. These insurance programs are self-insured or high deductible programs with excess coverage that management believes is sufficient to adequately protect the Company. In the opinion of management, adequate provision has been made for all incurred claims up to the self-insured or high deductible limits, including provision for estimated claims incurred but not reported. Because of the uncertainty of the ultimate resolution of outstanding claims, as well as the uncertainty regarding claims incurred but not reported, it is possible that management’s provision for these losses could change materially. However, no estimate can currently be made of the range of additional losses. Purchasing Commitments The Company enters into various purchase obligations in the ordinary course of business, generally of short term nature. Those that are binding primarily relate to commitments for food purchases and supplies, amounts owed under contractor and subcontractor agreements, orders submitted for equipment for restaurants under construction, information technology service agreements and marketing initiatives, some of which are related to both Company-operated and franchise-operated locations. The Company also has a long-term beverage supply agreement with a major beverage vendor whereby marketing rebates are provided to the Company and its franchisees based upon the volumes of purchases for system-wide restaurants which vary according to demand for beverage syrup. This contract has terms extending into 2021 . The Company’s future estimated cash payments under existing contractual purchase obligations for goods and services as of January 3, 2017 (Successor), are approximately $76.6 million . The Company has excluded agreements that are cancelable without penalty. Severance and Executive Employment Agreements The Company has Severance Agreements and Executive Employment Agreements with certain key officers of the Company, which provide for payment of one year base salary and bonus incentive plan payments, in the event that the officers are terminated without cause. As of January 3, 2017 (Successor) and December 29, 2015 (Successor) the Company’s total contingent liability with respect to the aforementioned agreements is $3.5 million and $3.7 million , respectively, which was not recorded in the consolidated financial statements. Litigation On April 23, 2015, a purported class action and derivative complaint, Jeffery Tomasulo, on behalf of himself and all others similarly situated v. Levy Acquisition Sponsor, LLC, Lawrence F. Levy, Howard B. Bernick, Marc S. Simon, Craig J. Duchossois, Ari B. Levy, Steven C. Florsheim, Gregory G. Flynn, Del Taco Holdings, Inc., and Levy Acquisition Corp. (“Complaint”), was filed in the Circuit Court of Cook County, Illinois (the “Circuit Court”), relating to the then proposed Business Combination pursuant to the Merger Agreement. The Complaint, which purported to be brought as a class action on behalf of all of the holders of the Company’s common stock, generally alleged that the Company’s pre-merger directors breached their fiduciary duties to stockholders by facilitating the then proposed Business Combination and that the Company's preliminary proxy statement that was filed with the SEC on April 2, 2015 was materially misleading and/or incomplete. On May 19, 2016, Tomasulo, on behalf of himself and members of a settlement class entered into a Stipulation of Settlement with the defendants pursuant to which the plaintiff class broadly released claims relating to the Merger, including all claims that the Company's preliminary proxy statement or definitive proxy statement were misleading or improper. Under the settlement, defendants were not required to make any payment to the plaintiff or the plaintiff class but agreed to pay a portion of the hourly fee accrued by plaintiff's counsel. On July 26, 2016, the Court held a final hearing and then certified a settlement class, approved the Stipulation of Settlement and entered a final judgment dismissing the action. The Company has a directors and officers liability insurance policy to cover legal defense costs, judgments and settlements stemming from covered claims, subject to an insurance deductible of $0.25 million per claim. The Company's insurance company has acknowledged coverage for claims asserted in the Complaint against covered persons, subject to a reservation of rights. As of December 29, 2015 (Successor), the Company had an insurance receivable of $0.3 million for legal defense costs it paid in excess of the deductible. The reimbursement from the insurance company was received in January 2016. During the fifty-three weeks ended January 3, 2017 (Successor), and the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), the Company incurred $0.3 million , $0.1 million and $0.7 million , respectively, in legal defense fees for which the Company received reimbursement of $0.8 million from the insurance company which includes payment of the $0.3 million insurance receivable at December 29, 2015 (Successor). The legal defense fees incurred are reported in transaction-related costs on the accompanying consolidated statements of comprehensive income (loss). In July 2013, a former Del Taco employee filed a purported class action complaint alleging that Del Taco has failed to pay overtime wages and has not appropriately provided meal breaks to its California general managers. Discovery has been completed and the parties are preparing their motions for and opposition to class certification. Del Taco has several defenses to the action that it believes should prevent the certification of the class, as well as the potential assessment of any damages on a class basis. Legal proceedings are inherently unpredictable, and the Company is not able to predict the ultimate outcome or cost of the unresolved matter. However, based on management’s current understanding of the relevant facts and circumstances, the Company does not believe that these proceedings give rise to a probable or estimable loss and should not have a material adverse effect on the Company’s financial position, operations or cash flows. Therefore, Del Taco has not recorded any amount for the claim as of January 3, 2017 (Successor). In March 2014, a former Del Taco employee filed a purported class action complaint alleging that Del Taco has not appropriately provided meal breaks and failed to pay wages to its California hourly employees. Discovery is in process and Del Taco intends to assert all of its defenses to this threatened class action and the individual claims. Del Taco has several defenses to the action that it believes should prevent the certification of the class, as well as the potential assessment of any damages on a class basis. Legal proceedings are inherently unpredictable, and the Company is not able to predict the ultimate outcome or cost of the unresolved matter. However, based on management’s current understanding of the relevant facts and circumstances, the Company does not believe that these proceedings give rise to a probable or estimable loss and should not have a material adverse effect on the Company’s financial position, operations or cash flows. Therefore, Del Taco has not recorded any amount for the claim as of January 3, 2017 (Successor). The Company and its subsidiaries are parties to other legal proceedings incidental to their businesses, including claims alleging the Company’s restaurants do not comply with the Americans with Disabilities Act of 1990. In the opinion of management, based upon information currently available, the ultimate liability with respect to those other actions will not have a material effect on the operating results, cash flows or the financial position of the Company.

Retirement Plans

Retirement Plans	12 Months Ended
	Jan. 03, 2017
Compensation and Retirement Disclosure [Abstract]
Retirement Plans	Retirement Plans The Company has a 401(k) retirement plan which covers all employees who meet certain age and minimum service hour requirements who elect to participate and provided for matching contributions totaling approximately $80,000 during the fifty-three weeks ended January 3, 2017 (Successor), $40,000 during both the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), and approximately $60,000 during the fifty-two weeks ended December 30, 2014 (Predecessor), respectively.

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Jan. 03, 2017
Quarterly Financial Data [Abstract]
Quarterly Financial Data (Unaudited)	Quarterly Financial Data (Unaudited) Summarized unaudited quarterly financial data (amounts in thousands except share and per share data): Successor 17 Weeks Ended 12 Weeks Ended Fiscal Year 2016 January 3, 2017 September 6, 2016 June 14, 2016 March 22, 2016 Total revenue $ 150,235 $ 104,419 $ 100,026 $ 97,403 Income from operations 15,927 10,927 9,706 6,740 Net income 8,039 4,949 (1) 4,864 (2) 3,061 (3) Earnings per share: Basic $ 0.21 $ 0.13 $ 0.13 $ 0.08 Diluted $ 0.20 $ 0.13 $ 0.13 $ 0.08 Successor Predecessor 16 Weeks Ended 10 Weeks Ended 2 Weeks Ended 12 Weeks Ended Fiscal Year 2015 December 29, September 8, 2015 June 30, 2015 June 16, 2015 March 24, 2015 Total revenue $ 133,415 $ 82,035 $ 16,532 $ 97,603 $ 94,418 Income from operations 10,784 8,463 1,693 11,256 8,745 Net income (loss) 4,839 (4 ) (2,186 ) (5 ) 2,416 (6 ) 4,628 (7 ) (4,940 ) (8 ) Earnings (loss) per share: Basic $ 0.12 $ (0.06 ) $ 0.36 $ 0.69 $ (1.21 ) Diluted $ 0.12 $ (0.06 ) $ 0.36 $ 0.69 $ (1.21 ) _______________________________________________ (1) Includes transaction-related costs of $0.5 million . (2) Includes transaction-related costs of $0.1 million . (3) Includes transaction-related costs of $0.1 million . (4) Includes transaction-related costs of $1.0 million . (5) Includes transaction-related costs of $12.0 million . (6) Includes transaction-related costs of $0.1 million . (7) Includes transaction related costs of $0.9 million . (8) Includes transaction-related costs of $6.3 million .

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Jan. 03, 2017
Valuation and Qualifying Accounts [Abstract]
Schedule II - Valuation and Qualifying Accounts	Del Taco Restaurants, Inc. Schedule II - Valuation and Qualifying Accounts Valuation Allowance for Deferred Tax Assets (in thousands) Additions Description Balance at beginning of period Charged to costs and expenses Charge to other accounts Deductions Balance at end of period Fifty-Three Weeks Ended January 3, 2017 (Successor) $ — $ — $ — $ — $ — Twenty-Six Weeks Ended December 29, 2015 (Successor) 1,926 (A) — — (1,926 ) — Twenty-Six Weeks Ended June 30, 2015 (Predecessor) 20,217 — — (2,819 ) $ 17,398 (B) Fifty-Two Weeks Ended December 30, 2014 (Predecessor) 17,077 3,098 42 — $ 20,217 (A) Del Taco Restaurants, Inc. had a full valuation allowance on its deferred taxes assets of $1.9 million as of June 30, 2015 which was not presented with Del Taco Holdings, Inc.'s (DTH) predecessor financial results. (B) As part of purchase accounting, Del Taco Restaurants, Inc. (the "Company") was required to record all of DTH's acquired assets and liabilities at their acquisition date fair value, including deferred income taxes. The Company considered the weight of both positive and negative evidence and concluded that it is more likely than not that DTH's deferred tax assets will be realized and that no valuation allowance on DTH's deferred tax asset was required as of the date of acquisition. As a result, the Company established deferred tax assets as well as deferred tax liabilities related to indefinite-lived intangibles through the purchase price allocation and the $17.4 million valuation allowance as of June 30, 2015 (Predecessor) was not established through purchase accounting.

Basis of Presentation and Sum27

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jan. 03, 2017
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation As a result of the Business Combination, the Company is the acquirer for accounting purposes, and DTH is the acquiree and accounting predecessor. The Company’s financial statement presentation distinguishes a “Predecessor” for DTH for periods prior to the Closing Date. The Company is the “Successor” for periods after the Closing Date, which includes consolidation of DTH subsequent to the Business Combination on June 30, 2015. The Merger was accounted for as a business combination using the acquisition method of accounting, and the Successor financial statements reflect a new basis of accounting that is based on the fair value of the net assets acquired. See Note 3 for further discussion of the Business Combination. As a result of the application of the acquisition method of accounting as of the Closing Date, the financial statements for the Predecessor period and for the Successor period are presented on a different basis of accounting and are therefore, not comparable. The historical financial information of Del Taco, formerly LAC, prior to the Business Combination has not been reflected in the financial statements as those amounts have been considered de-minimus. For the Consolidated Statements of Shareholders’ Equity, the Predecessor results reflect the equity balances and activities of DTH at December 31, 2013 through June 30, 2015 prior to the closing of the Business Combination and the Successor results reflect the LAC equity balances at June 30, 2015 prior to the closing of the Business Combination and the activities for Del Taco through January 3, 2017 . The Company’s fiscal year ends on the Tuesday closest to December 31. Fiscal year 2016 is a fifty-three week period. In a fifty-three week fiscal year, the first, second and third quarters each include twelve weeks of operations and the fourth quarter includes seventeen weeks of operations. Fiscal years 2015 and 2014 are both fifty-two week periods. In a fifty-two week fiscal year, the first, second and third quarters each include twelve weeks of operations and the fourth quarter includes sixteen weeks of operations. For fiscal year 2016 , the Company’s financial statements reflect the fifty-three weeks ended January 3, 2017 (Successor). For fiscal year 2015 , the Company's financial statements reflect the twenty-six weeks ended December 29, 2015 (Successor) and twenty-six weeks ended June 30, 2015 (Predecessor). For fiscal year 2014 , the Company’s financial statements reflect the fifty-two weeks ended December 30, 2014 (Predecessor).
Principles of Consolidation	Principles of Consolidation The consolidated financial statements included herein have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) and the rules and regulations of Securities and Exchange Commission (“SEC”). The accompanying consolidated financial statements include the accounts of the Company and its wholly and majority owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Management believes that such estimates have been based on reasonable and supportable assumptions and the resulting estimates are reasonable for use in the preparation of the consolidated financial statements. Actual results could differ from these estimates. The Company’s significant estimates include estimates for impairment of goodwill, intangible assets and property and equipment, valuations provided in business combinations, insurance reserves, restaurant closure reserves, stock-based compensation, contingent liabilities, certain leasing activities and income tax valuation allowances.
Variable Interest Entities	Variable Interest Entities In accordance with Accounting Standards Codification ("ASC") 810, Consolidation , the Company applies the guidance related to variable interest entities ("VIE"), which defines the process for how an enterprise determines which party consolidates a VIE as primarily a qualitative analysis. The enterprise that consolidates the VIE (the primary beneficiary) is defined as the enterprise with (1) the power to direct activities of the VIE that most significantly affect the VIEs economic performance and (2) the obligation to absorb losses of the VIE or the right to receive benefits from the VIE. The Company franchises its operations through franchise agreements entered into with franchisees and therefore, the Company does not possess any ownership interests in franchise entities or other affiliates. The franchise agreements are designed to provide the franchisee with key decision-making ability to enable it to oversee its operations and to have a significant impact on the success of the franchise, while the Company’s decision-making rights are related to protecting the Company’s brand. Additionally, the Company held a 1% ownership interest in four public limited partnerships in which the Company served as general partner. The limited partners had substantive kick-out rights over the general partner giving the limited partners power to direct the activities of the limited partnerships. The partnerships were liquidated and dissolved in December 2015. See the Related Party Transactions policy below for more information. Based upon the Company’s analysis of all the relevant facts and considerations of the franchise entities and the four public limited partnerships, the Company has concluded that the franchise agreements are not variable interest entities and the four public limited partnerships were not variable interest entities.
Revenue Recognition	Revenue Recognition Company restaurant sales from the operation of company-operated restaurants are recognized when food and service is delivered to customers. Franchise revenue comprise (i) development fees, (ii) franchise fees, (iii) on-going royalties and (iv) renewal fees. Development and franchise fees, portions of which are collected in advance and are non-refundable, received pursuant to individual development agreements, grant the right to develop franchise-operated restaurants in future periods in specific geographic areas. Both development fees and franchise fees are deferred and recognized as revenue when the Company has substantially fulfilled its obligation pursuant to the development agreement. Development fees and franchise fees are generally recognized as revenue upon the opening of a franchise restaurant or upon termination of the development agreement with the franchisee. Deferred development fees and deferred franchise fees, which are included in other non-current liabilities on the consolidated balance sheets totaled $1.4 million and $1.9 million as of January 3, 2017 (Successor) and December 29, 2015 (Successor), respectively. Royalties from franchise-operated restaurants are based on a percentage of franchise restaurant sales and are recognized in the period the related franchise restaurant sales occur. Renewal fees are recognized when a renewal agreement becomes effective. The Company reports revenue net of sales taxes collected from customers and remitted to governmental taxing authorities. Promotional allowances totaled approximately $13.6 million during the fifty-three weeks ended January 3, 2017 (Successor), $5.8 million and $5.4 million during the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), respectively, and $11.0 million during the fifty-two weeks ended December 30, 2014 (Predecessor). Franchise sublease income is comprised of rental income associated with properties leased or subleased to franchisees and is recognized as revenue on an accrual basis.
Gift Cards	Gift Cards The Company sells gift cards to customers in its restaurants. The gift cards sold to customers have no stated expiration dates and are subject to potential escheatment laws in the various jurisdictions in which the Company operates. Deferred gift card income of $1.2 million and $2.2 million is recorded in other non-current liabilities on the consolidated balance sheets as of January 3, 2017 (Successor) and December 29, 2015 (Successor), respectively. In addition, the current portion of the deferred gift card income is included in other accrued liabilities on the consolidated balance sheets and totaled $1.2 million and zero as of January 3, 2017 (Successor) and December 29, 2015 (Successor), respectively. The Company recognizes revenue from gift cards: (i) when the gift card is redeemed by the customer; or (ii) under the delayed recognition method, when the likelihood of the gift card being redeemed by the customer is remote (gift card breakage) and the Company determines that there is not a legal obligation to remit the unredeemed gift cards to the relevant jurisdiction. The determination of the gift card breakage rate is based upon Company specific historical redemption patterns. Recognized gift card breakage revenue was not significant to any period presented in the consolidated statements of comprehensive income (loss). Any future revisions to the estimated breakage rate may result in changes in the amount of breakage revenue recognized in future periods but is not expected to be significant.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers short-term, highly liquid investments with original maturities of three months or less when purchased to be cash equivalents. Amounts receivable from credit card issuers are typically converted to cash within 2 to 4 days of the original sales transaction and are considered to be cash equivalents.
Accounts and Other Receivables, Net	Accounts and Other Receivables, Net Accounts and other receivables, net consist primarily of receivables from franchisees, sublease tenants, a vendor and landlords. Receivables from franchisees include sublease rents, royalties, services and contractual marketing fees associated with the franchise agreements. Sublease tenant receivables relate to subleased properties where the Company is a party and obligated on the primary lease agreement. The vendor receivable is for earned reimbursements from a vendor and the landlord receivables are for earned landlord reimbursement related to restaurants opened. The Company recorded an insurance claim receivable for $0.3 million as of December 29, 2015 (Successor) for reimbursement it received in 2016 from its insurance company for legal defense costs it paid in excess of the deductible, as described in detail in Note 17. The allowance for doubtful accounts is based on historical experience and a review on a specific identification basis of the collectability of existing receivables and totaled $0.1 million as of both January 3, 2017 (Successor) and December 29, 2015 (Successor).
Vendor Allowances	Vendor Allowances The Company receives support from one of its vendors in the form of reimbursements. The reimbursements are agreed upon with the vendor, but do not represent specific, incremental, identifiable costs incurred by the Company in selling the vendor’s products. Such reimbursements are recorded as a reduction of the costs of purchasing the vendor’s products. The non-current portion of reimbursements received by the Company in advance is included in other non-current liabilities on the consolidated balance sheets and totaled $1.6 million and $2.0 million as of January 3, 2017 (Successor) and December 29, 2015 (Successor), respectively. The current portion of these reimbursements is included in other accrued liabilities on the consolidated balance sheets and totaled $0.4 million as of both January 3, 2017 (Successor) and December 29, 2015 (Successor).
Inventories	Inventories Inventories, consisting of food items, packaging and beverages, are valued at the lower of cost (first-in, first-out method) or market.
Property and Equipment	Property and Equipment Property and equipment includes land, buildings, leasehold improvements, restaurant and other equipment, and buildings under capital leases. Land, leasehold improvements, property and equipment acquired in business combinations are initially recorded at their estimated fair value. Land, leasehold improvements, property and equipment acquired or constructed in the normal course of business are initially recorded at cost. The Company provides for depreciation and amortization based on the estimated useful lives of assets using the straight-line method. Estimated useful lives for property and equipment are as follows: Buildings 20–35 years Leasehold improvements Shorter of useful life (typically 20 years) or lease term Buildings under capital leases Shorter of useful life (typically 20 years) or lease term Restaurant and other equipment 3–15 years The estimated useful lives for leasehold improvements are based on the shorter of the estimated useful lives of the assets or the related lease term, which generally includes reasonably assured option periods expected to be exercised by the Company when the Company would suffer an economic penalty if not exercised. Depreciation and amortization expense associated with property and equipment totaled $20.6 million for the fifty-three weeks ended January 3, 2017 (Successor), $10.1 million and $7.1 million for the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), respectively and $16.0 million for the fifty-two weeks ended December 30, 2014 (Predecessor). These amounts include $1.4 million for the fifty-three weeks ended January 3, 2017 (Successor), $0.8 million and $0.3 million for the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), respectively, and $0.7 million for the fifty-two weeks ended December 30, 2014 (Predecessor), related to buildings under capital leases. Accumulated depreciation and amortization associated with property and equipment includes $2.2 million and $0.8 million related to buildings under capital leases as of January 3, 2017 (Successor) and December 29, 2015 (Successor), respectively. Gains and losses on the disposal of assets are recorded as the difference between the net proceeds received and net carrying values of the assets disposed and are included in loss (gain) on disposal of assets in the consolidated statements of comprehensive income (loss).
Deferred Financing Costs	Deferred Financing Costs Deferred financing costs represent third-party debt costs that are capitalized and amortized to interest expense over the associated term using the effective interest method. Deferred financing costs, along with lender debt discount, are presented net of the related debt balances on the consolidated balance sheets.
Goodwill and Trademarks	Goodwill and Trademarks The Company’s goodwill and trademarks are not amortized, but tested annually for impairment and tested more frequently for impairment if events and circumstances indicate that the asset might be impaired. The Company conducts annual goodwill and trademark impairment tests in the fourth quarter of each fiscal year or whenever an indicator of impairment exists. In assessing potential goodwill impairment, the Company has the option to first assess the qualitative factors to determine whether events or circumstances indicate that it is more likely than not that the fair value of net assets, including goodwill, is less than its carrying amount. If the qualitative factors indicate that it is more likely than not that the fair value of net assets, including goodwill, is less than its carrying amount, the Company performs a two-step impairment test of goodwill. In the first step, the Company estimates the fair value of net assets, including goodwill, and compares it to the carrying value of net assets, including goodwill. If the carrying value exceeds the estimated fair value of net assets, including goodwill, the second step is performed to measure the amount of the impairment loss, if any. In the second step, the amount of the impairment loss is the excess of the carrying amount of the goodwill over its implied fair value. The methods the Company uses to estimate fair value include discounted future cash flows analysis and market valuation based on similar companies. Key assumptions included in the cash flow model include future revenues, operating costs, working capital changes, capital expenditures and a discount rate that approximates the Company's weighted average cost of capital. In assessing potential impairments for the fourth quarter test for 2016, the Company performed a quantitative assessment to determine whether it is more likely than not that the fair value of goodwill is less than its carrying amount. Upon completion of the fourth quarter 2016 annual impairment assessment, the Company determined that no goodwill impairment was indicated. As of January 3, 2017, the Company is not aware of any significant indicators of impairment that exist for goodwill that would require additional analysis. In assessing potential impairment of the Company’s indefinite-lived trademark, the Company uses a quantitative impairment analysis, which compares the fair value of the indefinite-lived trademark, based on discounted future cash flows using a relief from royalty methodology. If the carrying amount of the indefinite-lived trademark exceeds its fair value, an impairment loss is measured as the difference between the implied fair value of the trademark and its carrying amount.
Intangible Assets, Net	Intangible Assets, Net Intangible assets primarily include favorable lease assets and franchise rights. Favorable lease assets represent the fair values of acquired lease contracts having contractual rents that are favorable compared to fair market rents as of the acquisition date, and are amortized on the straight-line basis over the remaining lease term to expense in the consolidated statements of comprehensive income (loss). Franchise rights, which represent the fair value of franchise agreements based on the projected royalty revenue stream, are amortized on the straight-line basis to depreciation and amortization expense in the consolidated statements of comprehensive income (loss) over the remaining term of the franchise agreements.
Other Assets, Net	Other Assets, Net Other assets, net consist of security deposits and other capitalized costs. The Company capitalizes certain computer software and software development costs incurred in connection with developing or obtaining computer software for internal use when both the preliminary project stage is completed and it is probable that the software will be used as intended. Capitalized software costs include only (i) external direct costs of materials and services utilized in developing or obtaining computer software, and (ii) compensation and related benefits for employees who are directly associated with the software project. Capitalized software costs are amortized over the estimated useful life, typically 3 years . The net carrying value of capitalized software costs for the Company totaled $2.0 million and $1.7 million as of January 3, 2017 (Successor) and December 29, 2015 (Successor), respectively, and is included in other assets, net in the consolidated balance sheets. Capitalized software costs totaled $1.3 million for the fifty-three weeks ended January 3, 2017 (Successor), $0.6 million and $0.5 million for the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), respectively and $1.0 million for the fifty-two weeks ended December 30, 2014 (Predecessor), respectively. Amortization expenses totaled $0.9 million for the fifty-three weeks ended January 3, 2017 (Successor), $0.4 million for both the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), and $0.7 million for the fifty-two weeks ended December 30, 2014 (Predecessor). The Company capitalizes construction costs which consist of internal payroll and payroll related costs and travel costs related to the successful acquisition, development, design and construction of the Company's new restaurants. Capitalized construction costs totaled $1.3 million for the fifty-three weeks ended January 3, 2017 (Successor), $0.5 million for both the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), and $1.0 million for the fifty-two weeks ended December 30, 2014 (Predecessor), respectively. If the Company subsequently makes a determination that a site for which development costs have been capitalized will not be acquired or developed, any previously capitalized development costs are expensed and included in occupancy and other operating expenses in the consolidated statements of comprehensive income (loss). The Company capitalizes interest in connection with the construction of its restaurants. Interest capitalized totaled approximately $0.1 million for the fifty-three weeks ended January 3, 2017 (Successor), $25,000 and $40,000 for the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), respectively, and $0.1 million for the fifty-two weeks ended December 30, 2014 (Predecessor).
Long-Lived Assets	Long-Lived Assets Long-lived assets, including property and equipment and definite lived intangible assets (other than goodwill and indefinite-lived intangible assets), are reviewed by the Company for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Long-lived assets are grouped and evaluated for impairment at the lowest level for which there are identifiable cash flows that are independent of the cash flows of other groups of assets. The Company evaluates such cash flows for individual restaurants and franchise agreements on an undiscounted basis. If it is determined that the carrying amounts of such long-lived assets are not recoverable, the assets are written down to their estimated fair values. The Company generally estimates fair value using either the land and building real estate value for the respective restaurant or the discounted value of the estimated cash flows associated with the respective restaurant or agreement.
Rent Expense and Deferred Rent	Rent Expense and Deferred Rent Liability The Company has non-cancelable lease agreements for certain restaurant land and buildings under terms ranging up to 35 years , with one to four options to extend the lease generally for five to ten years per option period. At inception, each lease is evaluated to determine whether it will be classified as an operating or capital lease. Certain leases provide for contingent rentals based on percentages of net sales or have other provisions obligating the Company to pay related property taxes and certain other expenses. Contingent rentals are generally based on sales levels in excess of stipulated amounts as defined in the lease agreement, and thus are not considered minimum lease payments and are included in rent expense as incurred. Certain leases contain fixed and determinable escalation clauses for which the Company recognizes rental expense under these leases on the straight-line basis over the lease terms, which includes the period of time from when the Company takes possession of the leased space until the restaurant opening date (the rent holiday period), and the cumulative expense recognized on the straight-line basis in excess of the cumulative payments is included in other non-current liabilities. In addition, the Company subleases certain buildings to franchisees and other unrelated third parties, which are classified as operating leases. In some cases, the land and building the Company will lease requires construction to ready the space for its intended use, and in certain cases, the Company has involvement with the construction of leased assets. The construction period begins when the Company executes the lease agreement with the landlord and continues until the space is substantially complete and ready for its intended use. In accordance with ASC 840, Leases , the Company must consider the nature and extent of its involvement during the construction period. The Company may expend cash for structural additions on leased premises that may be reimbursed in whole or in part by landlords as construction contributions pursuant to agreed-upon terms in the leases. Depending on the specifics of the leased space and the lease agreement, the amounts paid for structural components will be recorded during the construction period as construction-in-progress and the landlord construction contributions will be recorded as a deferred rent liability. Upon completion of construction for those leases that meet certain criteria, the lease may qualify for sale-leaseback treatment. For these leases, the deferred rent liability and the associated construction-in-progress will be removed and any gain on sale will be recorded as deferred income and amortized over the lease term to gain on disposal of assets and any loss on sale will be expensed immediately to loss on disposal of assets. If the lease does not qualify for sale-leaseback treatment, the deferred rent liability will be reclassified to a deemed landlord financing liability and will be amortized over the lease term based on the rent payments designated in the lease agreement with rent payments applied to deemed landlord financing liability and interest expense. Unfavorable lease liabilities are amortized on a straight-line basis over the expected lease term to expense in the consolidated statements of comprehensive income (loss).
Insurance Reserves	Insurance Reserves Given the nature of the Company’s operating environment, the Company is subject to workers’ compensation and general liability claims. To mitigate a portion of these risks, the Company maintains insurance for individual claims in excess of deductibles per claim (the Company’s insurance deductibles range from $0.25 million to $0.50 million per occurrence for workers’ compensation and are $0.35 million per occurrence for general liability). The Company is not the primary obligor for its worker's compensation insurance policy. The amount of loss reserves and loss adjustment expenses is determined based on an estimation process that uses information obtained from both Company-specific and industry data, as well as general economic information. Loss reserves are based on estimates of expected losses for determining reported claims and as the basis for estimating claims incurred but not reported. The estimation process for loss exposure requires management to continuously monitor and evaluate the life cycle of claims. Management also monitors the reasonableness of the judgments made in the prior year’s estimation process (referred to as a hindsight analysis) and adjusts current year assumptions based on the hindsight analysis. The Company utilizes actuarial methods to evaluate open claims and estimate the ongoing development exposure related to workers’ compensation and general liability.
Advertising Costs	Advertising Costs Franchisees pay a monthly fee to the Company of 4% of their restaurants’ net sales as reimbursement for advertising and promotional services that the Company provides. Fees received in advance of payment for provided services are included in other accrued liabilities and were $0.7 million and $0.4 million at January 3, 2017 (Successor) and December 29, 2015 (Successor), respectively. Company-operated restaurants contribute to the advertising fund on the same basis as franchise-operated restaurants. At January 3, 2017 (Successor) and December 29, 2015 (Successor), the Company had an additional $1.0 million and $0.6 million , respectively, accrued for this requirement. Production costs for radio and television advertising are expensed when the commercials are initially aired. Costs of distribution of advertising are charged to expense on the date the advertising is aired or distributed. These costs, as well as other marketing-related expenses for advertising are included in occupancy and other operating expenses in the consolidated statements of comprehensive income (loss). Advertising expenses for the Company were $17.2 million for the fifty-three weeks ended January 3, 2017 (Successor), $7.6 million and $8.7 million for the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), respectively, and $15.2 million for the fifty-two weeks ended December 30, 2014 (Predecessor).
Pre-opening Costs	Pre-opening Costs Pre-opening costs, which include restaurant labor, supplies, cash and non-cash rent expense and other costs incurred prior to the opening of a new restaurant are expensed as incurred.
Restaurant Closure Charges, Net	Restaurant Closure Charges, Net The Company makes decisions to close restaurants based on their cash flows, anticipated future profitability and leasing arrangements. The Company determines if discontinued operations treatment is appropriate and estimates the future obligations, if any, associated with the closure of restaurants and records the corresponding restaurant closure liability at the time the restaurant is closed. These restaurant closure obligations primarily consist of the liability for the present value of future lease obligations, net of estimated sublease income. Restaurant closure charges, net are comprised of direct costs related to the restaurant closure and initial charges associated with the recording of the liability at fair value, accretion of the restaurant closure liability during the period, and any positive or negative adjustments to the restaurant closure liability in subsequent periods as more information becomes available. Changes to the estimated liability for future lease obligations based on new facts and circumstances are considered to be a change in estimate and are recorded prospectively. Accretion expense is recorded in order to appropriately reflect the present value of the lease obligations as of the end of a reporting period. Lease payments made net of sublease income received related to these obligations reduce the overall liability. To the extent that the disposal or abandonment of related property and equipment results in gains or losses, such gains or losses are included in loss (gain) on disposal of assets in the consolidated statements of comprehensive income (loss), except for gains or losses on the disposal of property and equipment related to the 12 underperforming restaurants, which is included in restaurant closure charges, net on the consolidated statements of comprehensive income (loss).
Stock-Based Compensation Expense	Stock-Based Compensation Expense The Company measures and recognizes compensation expense for all share-based payment awards made to employees based on their estimated grant date fair values using the Black-Scholes option pricing model for option grants and the closing price of the underlying common stock on the date of the grant for restricted stock awards. Stock-based compensation expense for the Company’s stock-based compensation awards is recognized ratably over the vesting period on a straight-line basis.
Income Taxes	Income Taxes The Company uses the liability method of accounting for income taxes. Deferred income taxes are provided for temporary differences between financial statement and income tax reporting, using tax rates scheduled to be in effect at the time the items giving rise to the deferred taxes reverse. The Company recognizes the impact of a tax position in the financial statements if that position is more likely than not of being sustained by the taxing authority. Accordingly, the Company reports a liability for unrecognized tax benefits resulting from uncertain tax positions taken or expected to be taken in a tax return. The Company recognizes interest and penalties, if any, related to unrecognized tax benefits in income tax expense.
Derivative Instruments and Hedging Activities	Derivative Instruments and Hedging Activities The Company is exposed to variability in future cash flows resulting from fluctuations in interest rates related to its variable rate debt. As part of its overall strategy to manage the level of exposure to the risk of fluctuations in interest rates, the Company has used various interest rate contracts including interest rate caps. The Company recognizes all derivative instruments as either assets or liabilities at fair value in the consolidated balance sheets. When they qualify as hedging instruments, the Company designates interest rate caps as cash flow hedges of forecasted variable rate interest payments on certain debt principal balances. For derivative instruments that are designated and qualify as cash flow hedges, the effective portion of the gain or loss on the derivative is reported as a component of other comprehensive income (loss) and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings. Gains and losses on the derivative representing hedge ineffectiveness are recognized in current earnings. The Company enters into interest rate derivative contracts with major banks and is exposed to losses in the event of nonperformance by these banks. The Company anticipates, however, that these banks will be able to fully satisfy their obligations under the contracts. Accordingly, the Company does not obtain collateral or other security to support the contracts.
Contingencies	Contingencies The Company recognizes liabilities for contingencies when an exposure that indicates it is probable that an asset has been impaired or that a liability has been incurred and the amount of impairment or loss can be reasonably estimated. The Company’s ultimate legal and financial liability with respect to such matters cannot be estimated with certainty and requires the use of estimates. When the reasonable estimate is a range, the recorded loss will be the best estimate within the range. The Company records legal settlement costs when those costs are probable and reasonably estimable.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) includes changes in equity from transactions and other events and circumstances from nonoperational sources, including, among other things, the Company’s unrealized gains and losses on effective interest rate caps which are included in other comprehensive income (loss), net of tax.
Segment Information	Segment Information An operating segment is defined as a component of an enterprise that engages in business activities from which it may earn revenues and incur expenses, and about which separate financial information is regularly evaluated by the Company’s chief operating decision makers in deciding how to allocate resources. Similar operating segments can be aggregated into a single operating segment if the businesses are similar. Management has determined that the Company has one operating segment, and therefore one reportable segment. The Company’s chief operating decision maker (CODM) is its Chief Executive Officer; its CODM reviews financial performance and allocates resources at a consolidated level on a recurring basis.
Related Party Transactions	Related Party Transactions The Company previously entered into long-term leases for 22 Del Taco restaurants whereby the lessor is one of four public partnerships where the Company served as general partner with a 1% ownership interest. The leases required monthly rent payments in an amount equal to 12% of gross sales which were recorded within occupancy and other operating expenses in the consolidated statements of comprehensive income (loss) and totaled $1.4 million for both the twenty-six weeks ended December 29, 2015 (Successor) and June 30, 2015 (Predecessor), and $2.9 million for the fifty-two weeks ended December 30, 2014 (Predecessor), respectively. The Company recorded a fair value adjustment through the initial purchase price allocation, as described in Note 3, of $1.5 million for the estimated fair value of its investment in the four public partnerships. On July 24, 2015 , the four public partnerships entered into an agreement to sell all of the properties, subject to the approval by a majority in interest of the limited partners in each of the public partnerships, to a third party that is not affiliated with the Company. The sale of the properties included new long-term leases between the Company and the third party buyer and was approved by the respective limited partners on November 23, 2015 . On December 14, 2015 , the four public partnerships consummated the sale, and were subsequently liquidated and dissolved and the assets of the respective partnerships were distributed pursuant to the terms of their respective partnership agreements. During the twenty-six weeks ended December 29, 2015, the Company recorded a gain of $0.2 million , included in other income in the consolidated statements of comprehensive income (loss), based on the approximate $1.8 million distribution received in excess of the $1.6 million carrying value of its investment in the partnerships. At December 30, 2014 (Predecessor), DTH had $108.1 million of subordinated notes outstanding due to its three largest shareholders that bore interest at 13.0% . On March 20, 2015, DTH used proceeds from the Step 1 of the Business Combination, as described in Note 3, a $10.0 million revolver borrowing and amended term loan proceeds of $25.1 million to fully redeem the then outstanding balance of $111.2 million of subordinated notes. Interest expense related to subordinated notes was $3.1 million for the twenty-six weeks ended June 30, 2015 (Predecessor) and $15.4 million (of which $0.5 million was paid in cash in connection with the debt refinancing in April 2014) for the fifty-two weeks ended December 30, 2014 (Predecessor), respectively. See Note 8 for further discussion regarding the subordinated notes.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company measures fair value using the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company uses valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. Based on the underlying inputs, each fair value measurement in its entirety is reported in one of the three tiers in the fair value hierarchy, which prioritizes the inputs used in measuring fair value. These tiers include: • Level 1, defined as observable inputs such as quoted prices in active markets; • Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and • Level 3, defined as unobservable inputs which reflect the Company’s own estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques may include the use of third-party pricing services, option pricing models, discounted cash flow models and similar techniques.
Concentration of Risks	Concentration of Risks Financial instruments that potentially subject the Company to a concentration of credit risk are cash and cash equivalents. The Company maintains its day-to-day operating cash balances in non-interest-bearing accounts. Although the Company at times maintains balances that exceed amounts insured by the Federal Deposit Insurance Corporation, it has not experienced any losses related to these balances and management believes the credit risk to be minimal. The Company extends credit to franchisees for franchise and advertising fees on customary credit terms, which generally do not require collateral or other security. In addition, management believes there is no concentration of risk with any single franchisee or small group of franchisees whose failure or nonperformance would materially affect the Company’s results of operations. The Company has entered into a long-term purchase agreement with a distributor for delivery of essentially all food and paper supplies to all company-operated and franchise-operated restaurants except for one location in Guam. Disruption in shipments from this distributor could have a material adverse effect on the results of operations and financial condition of the Company. However, management of the Company believes sufficient alternative distributors exist in the marketplace although it may take some time to enter into replacement distribution arrangements and the cost of distribution may increase as a result. As of January 3, 2017 , Del Taco operated a total of 369 restaurants in California ( 253 company-owned and 116 franchise-operated locations). As a result, the Company is particularly susceptible to adverse trends and economic conditions in California. In addition, given this geographic concentration, negative publicity regarding any of the restaurants in California could have a material adverse effect on the Company’s business and operations, as could other regional occurrences such as local strikes, earthquakes or other natural disasters.
Recently Issued Accounting Standards	Recently Issued Accounting Standards In March 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update ("ASU") No. 2016-09, Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting , which is intended to simplify various aspects of accounting for share-based compensation arrangements, including the income tax impact, classification on the statement of cash flows and forfeitures. This standard is effective for annual reporting periods beginning after December 15, 2016, and interim periods within that reporting period, with early adoption permitted. As ASU 2016-09 requires recognition of certain tax benefits associated with stock-based compensation on a discrete basis, the Company anticipates that its effective tax rate may vary from quarter to quarter depending on the Company’s stock price in each period. The Company anticipates that ASU 2016-09 will potentially increase or lower its effective tax rate, relative to the U.S. statutory rate, depending on the amount of stock-based compensation deductible for tax related to the vesting of restricted stock awards or exercise of stock options as compared to cumulative stock-based compensation recorded. In March 2016, the FASB issued ASU No. 2016-04, Liabilities-Extinguishment of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Products , which is designed to provide guidance and eliminate diversity in the accounting for the derecognition of financial liabilities related to certain prepaid stored-value products using a revenue-like breakage model. This standard is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years, with early adoption permitted. This standard is to be applied retrospectively or using a cumulative effect transition method as of the date of adoption. The Company is currently evaluating the impact of the standard on its consolidated financial statements and related disclosures as well as the expected adoption method. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) . This guidance will result in key changes to lease accounting and will aim to bring leases onto balance sheets to give investors, lenders, and other financial statement users a more comprehensive view of a company's long-term financial obligations as well as the assets it owns versus leases. The new leasing standard will be effective for fiscal years beginning after December 15, 2018, and for interim periods within those fiscal years. The Company is currently evaluating the impact this guidance will have on our consolidated financial statements as well as the expected adoption method. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) , which provides a comprehensive new revenue recognition model that requires a company to recognize revenue in an amount that reflects the consideration it expects to receive for the transfer of promised goods or services to its customers. The standard also requires additional disclosure regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. This ASU is effective for annual periods and interim periods beginning after December 15, 2017. The ASU is to be applied retrospectively or using a cumulative effect transition method. The Company expects to adopt this new guidance in fiscal year 2018, and has not yet selected a transition method. The Company does not currently believe the new revenue recognition standard will materially impact the recognition of company restaurant sales or royalty fees from franchisees. Additionally, lease rental revenues are not within the scope of this new guidance. Based on a preliminary assessment, the Company expects the adoption of the new guidance to change the timing of the recognition of initial franchise fees, including franchise and development fees, and renewal fees. Currently, these fees are generally recognized upfront upon either the opening of the respective restaurant or when a renewal agreement becomes effective. The Company currently believes the new guidance will generally require these fees to be recognized over the term of the related franchise agreement for the respective restaurant. The Company is continuing to evaluate the impact the adoption of this new guidance will have on these and other revenue transactions in addition to the impact on accounting policies and related disclosures. Recently Adopted Accounting Standards In August 2014, FASB issued ASU No. 2014-15, Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern . This update requires management of the Company to evaluate whether there is substantial doubt about the Company’s ability to continue as a going concern. This update is effective for the annual period ending after December 15, 2016, and for annual and interim periods thereafter. Early adoption is permitted. The Company adopted ASU 2014-15 during the fourth fiscal quarter of 2016.

Basis of Presentation and Sum28

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Jan. 03, 2017
Accounting Policies [Abstract]
Schedule of Property and Equipment Estimated Useful Lives	Estimated useful lives for property and equipment are as follows: Buildings 20–35 years Leasehold improvements Shorter of useful life (typically 20 years) or lease term Buildings under capital leases Shorter of useful life (typically 20 years) or lease term Restaurant and other equipment 3–15 years Property and equipment, net at January 3, 2017 (Successor) and December 29, 2015 (Successor) consisted of the following (in thousands): Successor January 3, 2017 December 29, 2015 Land $ 13,919 $ 1,924 Buildings 3,391 276 Restaurant and other equipment 58,699 43,470 Leasehold improvements 78,739 64,188 Buildings under capital leases 5,433 5,452 Construction-in-progress 8,703 8,813 168,884 124,123 Less: Accumulated depreciation (30,564 ) (10,093 ) Property and Equipment, Net $ 138,320 $ 114,030
Estimated Future Amortization for Lease Liabilities	The estimated future amortization for unfavorable lease liabilities for the next five fiscal years is as follows (in thousands): Unfavorable Lease Liabilities 2017 $ 2,514 2018 2,325 2019 2,107 2020 1,952 2021 1,648

Business Combination (Tables)

Business Combination (Tables)	12 Months Ended
	Jan. 03, 2017
Business Combinations [Abstract]
Summary of Merger Consideration Paid to DTH Stockholders (except for the Levy Newco Parties)	The following summarizes the merger consideration paid to DTH stockholders (except for the Levy Newco Parties) (in thousands): Calculation of Purchase Price Cash consideration paid (1) $ 105,164 Value of share consideration issued (2) 69,305 Fair value of equity interests acquired in Step 1 (3) 120,000 Less: Transaction expenses paid by the Company (1) (10,164 ) Total purchase price $ 284,305 (1) Each issued and outstanding share of DTH stock held by DTH stockholders other than the Levy Newco Parties was converted into the right to receive the per share merger consideration, which equaled $38.84 per DTH share, payable in cash and the Company’s common stock. Cash consideration was paid with respect to all common stock of DTH except for shares held by the Levy Newco Parties. The aggregate amount of cash consideration paid directly to DTH stockholders was $95 million . Total cash consideration paid also included $10.2 million of expenses paid by the Company for the closing of Step 2. (2) The stock merger consideration consisted of the Company’s common stock issued to DTH stockholders as part of the merger consideration in exchange for shares of DTH common stock. Company shares exchanged for the DTH shares held by the Levy Newco Parties are discussed in (3) below. The following summarizes the number of shares of the Company’s common stock issued to DTH stockholders other than the Levy Newco Parties: (in thousands, except share and per share data) Calculation of Share Consideration Number of shares issued 4,553,540 Value per share as of June 30, 2015 $ 15.22 Value of share consideration transferred $ 69,305 (3) The Company exchanged its common stock for DTH shares held by the Levy Newco Parties acquired in Step 1. The Transactions were accounted for as related events transferring control of DTH to the Company through a minority investment in Step 1 and a controlling interest in Step 2. The Levy Newco Parties’ shares of DTH common stock were exchanged for shares of the Company’s common stock in the Business Combination, but represent a previously held equity interest in an acquired company. The previously held equity interest had the same value as its $120 million purchase price.
Schedule of Preliminary Allocation of Purchase Price to Tangible and Identifiable Intangible Assets Acquired and Liabilities Assumed Based on Fair Value	The Company recorded an allocation of the purchase price to DTH’s tangible and identifiable intangible assets acquired and liabilities assumed based on their fair value as of the Closing Date. The final purchase price allocation is as follows (in thousands): Purchase Price Allocation Cash and cash equivalents $ 5,173 Accounts receivable and other receivables 3,228 Inventories 2,541 Prepaid expenses and other current assets 4,266 Total current assets 15,208 Property and equipment 105,524 Intangible assets 250,490 Other assets 4,194 Total identifiable assets acquired 375,416 Accounts payable (18,866 ) Other accrued liabilities (26,607 ) Current portion of capital lease obligations and deemed landlord financing liabilities (1,670 ) Long-term debt, capital lease obligations and deemed landlord financing liabilities (246,562 ) Deferred income taxes (80,254 ) Other long-term liabilities (36,208 ) Net identifiable liabilities assumed (34,751 ) Goodwill 319,056 Total gross consideration $ 284,305
Schedule of Preliminary Values Allocated to Intangible Assets and Useful Lives	The final values allocated to intangible assets and the useful lives are as follows (in thousands): Fair Value Useful life Favorable lease assets and other intangible assets $ 14,290 0.6 to 19 years Trademarks 220,300 Indefinite Franchise agreements 15,900 0.1 to 40 years Total intangible assets $ 250,490 Unfavorable lease liabilities (1) $ (23,652 ) 1.5 to 19 years Weighted average life of definite-lived intangibles 11 years (1) Included in other non-current liabilities on the consolidated balance sheets.
Schedule of Unaudited Pro Forma Condensed Consolidated Financial Information	The unaudited pro forma consolidated financial information has been prepared using the acquisition method of accounting in accordance with U.S. GAAP (in thousands): 52 Weeks Ended December 29, 2015 (pro forma) 52 Weeks Ended December 30, 2014 (pro forma) (unaudited) Total Revenue $ 424,002 $ 396,024 Net loss $ (137 ) $ (10,780 )

Restaurant Closure and Other 30

Restaurant Closure and Other Related Charges (Tables)	12 Months Ended
	Jan. 03, 2017
Restructuring and Related Activities [Abstract]
Restaurant Closure Liability Activity	The following table presents other restaurant closure liability activity for each period related to prior restaurant closures and sublease income shortfalls (dollars in thousands): Successor Predecessor 53 Weeks Ended January 3, 2017 26 Weeks Ended December 29, 2015 26 Weeks Ended June 30, 2015 52 Weeks Ended December 30, 2014 Closure liability at beginning of period $ 1,023 $ 1,037 $ 1,143 $ 1,396 Adjustments to prior period activity 439 129 54 (5 ) Charges for accretion in current period 80 41 40 87 Cash payments (177 ) (184 ) (200 ) (335 ) Closure liability at end of period $ 1,365 $ 1,023 $ 1,037 $ 1,143
Closure Liability Activity for 12 Closed Restaurants	A summary of the restaurant closure liability activity for these 12 closed restaurants consisted of the following (in thousands): One-time employee termination benefits Contract termination costs Other associated costs Total Balance at June 30, 2015 (Predecessor) $ — $ — $ — $ — Charges for accretion and other in current period 168 $ 1,289 $ 388 $ 1,845 Cash payments (168 ) $ (324 ) $ (225 ) $ (717 ) Reclassification of lease related liabilities — $ 2,672 $ — $ 2,672 Balance at December 29, 2015 (Successor) — 3,637 163 3,800 Charges for accretion in current period — 133 — 133 Cash payments — (1,444 ) (163 ) (1,607 ) Adjustment to estimates based on current activity — (553 ) — (553 ) Balance at January 3, 2017 (Successor) $ — $ 1,773 $ — $ 1,773

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Jan. 03, 2017
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Estimated useful lives for property and equipment are as follows: Buildings 20–35 years Leasehold improvements Shorter of useful life (typically 20 years) or lease term Buildings under capital leases Shorter of useful life (typically 20 years) or lease term Restaurant and other equipment 3–15 years Property and equipment, net at January 3, 2017 (Successor) and December 29, 2015 (Successor) consisted of the following (in thousands): Successor January 3, 2017 December 29, 2015 Land $ 13,919 $ 1,924 Buildings 3,391 276 Restaurant and other equipment 58,699 43,470 Leasehold improvements 78,739 64,188 Buildings under capital leases 5,433 5,452 Construction-in-progress 8,703 8,813 168,884 124,123 Less: Accumulated depreciation (30,564 ) (10,093 ) Property and Equipment, Net $ 138,320 $ 114,030

Franchise Acquisitions (Tables)

Franchise Acquisitions (Tables)	12 Months Ended
	Jan. 03, 2017
Franchise Acquisitions [Abstract]
Business Combination	The following table provides detail of the combined acquisitions for the fifty-three weeks ended January 3, 2017 (Successor) (dollars in thousands): Successor January 3, 2017 Franchise-operated restaurants acquired from franchisees 6 Goodwill $ 969 Property and equipment 821 Land and building 2,127 Liabilities assumed (26 ) Other prepaid assets — Total Consideration $ 3,891

Goodwill and Other Intangible33

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Jan. 03, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Changes in Carrying Amount of Goodwill	Changes in the carrying amount of goodwill for the fifty-three weeks ended January 3, 2017 (Successor) are as follows (in thousands): Goodwill Balance as of December 29, 2015 (Successor) $ 318,275 Adjustment to purchase price allocation 781 Acquisition of franchise-operated restaurants 969 Balance as of January 3, 2017 (Successor) $ 320,025
Schedule of Other Intangible Assets	The Company’s other intangible assets at January 3, 2017 (Successor) and December 29, 2015 (Successor) consisted of the following (in thousands): Successor January 3, 2017 December 29, 2015 Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Favorable lease assets $ 14,176 $ (2,996 ) $ 11,180 $ 14,207 $ (1,020 ) $ 13,187 Franchise rights 15,489 (2,038 ) 13,451 15,897 (711 ) 15,186 Reacquired franchise rights 161 (10 ) 151 — — — Total amortized other intangible assets $ 29,826 $ (5,044 ) $ 24,782 $ 30,104 $ (1,731 ) $ 28,373
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	The estimated future amortization for favorable lease assets and franchise rights for the next five fiscal years is as follows (in thousands): Favorable Lease Assets Franchise Rights 2017 $ 1,878 $ 1,346 2018 1,722 1,307 2019 1,447 1,269 2020 1,171 1,200 2021 1,005 1,085

Debt, Obligations Under Capit34

Debt, Obligations Under Capital Leases and Deemed Landlord Financing Liabilities (Tables)	12 Months Ended
	Jan. 03, 2017
Debt Disclosure [Abstract]
Schedule of Debt	The Company’s debt, obligations under capital leases and deemed landlord financing liabilities at January 3, 2017 (Successor) and December 29, 2015 (Successor) consisted of the following (in thousands): Successor January 3, 2017 December 29, 2015 2015 Senior Credit Facility, net of debt discount of $1,035 and $1,328 and deferred financing costs of $349 and $448 at January 3, 2017 (Successor) and December 29, 2015 (Successor), respectively $ 157,616 $ 152,224 Total outstanding indebtedness 157,616 152,224 Obligations under capital leases and deemed landlord financing liabilities 17,715 17,469 Total debt, net 175,331 169,693 Less: amounts due within one year 1,588 1,725 Total amounts due after one year, net $ 173,743 $ 167,968
Schedule of Maturities of Debt	Based on debt agreements and leases in place as of January 3, 2017 (Successor), future maturities of debt, obligations under capital leases and deemed landlord financing liabilities were as follows (in thousands): 2017 $ 1,588 2018 1,422 2019 1,045 2020 159,897 2021 852 Thereafter 11,911 Total maturities 176,715 Less: debt discount and deferred financing costs (1,384 ) Total debt, net $ 175,331

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Jan. 03, 2017
Fair Value Disclosures [Abstract]
Summary of Estimated Fair Values of Long-term Debt Instruments, Warrant Liability and Interest Rate Cap Agreement	The following is a summary of the estimated fair values for the long-term debt instruments (in thousands): Successor January 3, 2017 December 29, 2015 Estimated Fair Value Book Value Estimated Fair Value Book Value 2015 Senior Credit Facility $ 157,616 $ 157,616 $ 152,224 $ 152,224
Summary of Assets and Liabilities Measured at Fair Value on Recurring Basis	The Company’s assets and liabilities measured at fair value on a recurring basis as of January 3, 2017 (Successor) and December 29, 2015 (Successor) were as follows (in thousands): January 3, 2017 Markets for Identical Assets (Level 1) Observable Inputs (Level 2) Unobservable Inputs (Level 3) 2016 Interest Rate Cap Agreement $ 598 $ — $ 598 $ — Total assets measured at fair value $ 598 $ — $ 598 $ — December 29, 2015 Markets for Identical Assets (Level 1) Observable Inputs (Level 2) Unobservable Inputs (Level 3) 2013 Interest Rate Cap Agreement $ — $ — $ — $ — Total assets measured at fair value $ — $ — $ — $ —

Other Accrued Liabilities and36

Other Accrued Liabilities and Other Non-current Liabilities (Tables)	12 Months Ended
	Jan. 03, 2017
Other Liabilities Disclosure [Abstract]
Summary of Other Accrued Liabilities	A summary of other accrued liabilities follows (in thousands): Successor January 3, 2017 December 29, 2015 Employee compensation and related items $ 8,551 $ 7,818 Accrued insurance 8,192 7,168 Accrued bonus 5,232 5,352 Accrued sales tax 3,916 3,604 Accrued advertising 1,657 999 Accrued real property tax 1,274 1,378 Restaurant closure liability 875 1,617 Other 6,956 4,961 $ 36,653 $ 32,897
Summary of Other Non-current Liabilities	A summary of other non-current liabilities follows (in thousands): Successor January 3, 2017 December 29, 2015 Unfavorable lease liabilities $ 17,072 $ 19,685 Insurance reserves 4,269 5,963 Restaurant closure liabilities 2,263 3,206 Deferred rent liability 1,676 731 Unearned trade discount, non-current 1,596 2,028 Deferred development and initial franchise fees 1,385 1,920 Deferred gift card income 1,182 2,217 Other 697 501 $ 30,140 $ 36,251

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Jan. 03, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Nonvested Restricted Stock Shares Activity	A summary of outstanding and unvested restricted stock activity as of January 3, 2017 (Successor) and changes during the period from December 29, 2015 through January 3, 2017 (Successor) are as follows: Shares Weighted-Average Grant Date Fair Value Nonvested at December 29, 2015 (Successor) 946,494 $ 11.16 Granted 461,124 9.30 Vested (265,046 ) 11.25 Forfeited (8,750 ) 9.66 Nonvested at January 3, 2017 (Successor) 1,133,822 $ 10.40
Summary of Outstanding and Unvested Restricted Stock Activity	A summary of RSUs activity as of June 30, 2015 (Predecessor) and changes during the period from December 31, 2013 to June 30, 2015 (Predecessor) are as follows: Shares Weighted-Average Grant Date Fair Value Nonvested at December 31, 2013 (Predecessor) 173,200 $ 25.00 Granted — — Vested (79,100 ) 25.00 Forfeited — — Nonvested at December 30, 2014 (Predecessor) 94,100 25.00 Granted — — Vested (94,100 ) 25.00 Forfeited — — Nonvested at June 30, 2015 (Predecessor) — $ —
Summary of Stock Options Activity	A summary of stock option activity as of June 30, 2015 (Predecessor) and changes during the period from December 31, 2013 to June 30, 2015 (Predecessor) are as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in Years) Aggregate Intrinsic Value (in thousands) Options outstanding at December 31, 2013 (Predecessor) 20,000 $ 25.00 7.7 $ — Granted 70,000 22.60 9.3 Exercised — — Forfeited — — Options outstanding at December 30, 2014 (Predecessor) 90,000 23.10 8.7 1,400 Granted — — Exercised (90,000 ) 23.10 Forfeited — — Options outstanding at June 30, 2015 (Predecessor) — $ — — $ — Options exercisable at June 30, 2015 (Predecessor) — $ — — $ — Options exercisable and expected to vest at June 30, 2015 (Predecessor) — $ — — $ — A summary of stock option activity as of January 3, 2017 (Successor) and changes during the period from December 29, 2015 through January 3, 2017 (Successor) are as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (in Years) Aggregate Intrinsic Value (in thousands) Options outstanding at December 29, 2015 (Successor) 224,000 $ 10.40 6.5 $ 67 Granted 122,000 9.14 Exercised (500 ) 10.40 Forfeited (11,000 ) 10.40 Options outstanding at January 3, 2017 (Successor) 334,500 $ 9.94 6.1 $ 1,464 Options exercisable at January 3, 2017 (Successor) 54,500 $ 10.38 6.0 $ 215 Options exercisable and expected to vest at January 3, 2017 (Successor) 308,919 $ 9.95 6.1 $ 1,349
Assumptions Used in Option-pricing Valuation	The following table reflects the weighted-average assumptions used in the Black-Scholes option-pricing model to value the stock options granted in the fifty-three weeks ended January 3, 2017 (Successor) and the twenty-six weeks ended December 29, 2015 (Successor): 53 Weeks Ended 26 Weeks Ended Expected volatility 37.64 % 38.01 % Risk-free rate of return 1.12 % 1.84 % Expected life (in years) 5.5 5.5 Dividend yield — — Fair value per share at date of grant $ 3.31 $ 3.93

Earnings per Share (Tables)

Earnings per Share (Tables)	12 Months Ended
	Jan. 03, 2017
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Net Income (Loss) Per Share Data	Below are basic and diluted net income (loss) per share for the periods indicated (amounts in thousands except share and per share data): Successor Predecessor 53 Weeks Ended 26 Weeks Ended 26 Weeks Ended 52 Weeks Ended January 3, 2017 December 29, 2015 June 30, 2015 December 30, 2014 Numerator: Net income (loss) $ 20,913 $ 2,653 $ 2,104 $ (9,255 ) Denominator: Weighted-average shares outstanding - basic 38,725,541 38,802,425 5,492,417 3,907,835 Dilutive effect of restricted shares and RSUs 263,003 744 13,972 — Dilutive effect of stock options — — 93,634 — Dilutive effect of warrants 286,105 1,446,824 10,836 — Weighted-average shares outstanding - diluted 39,274,649 40,249,993 5,610,859 3,907,835 Net income (loss) per share - basic $ 0.54 $ 0.07 $ 0.38 $ (2.37 ) Net income (loss) per share - diluted $ 0.53 $ 0.07 $ 0.37 $ (2.37 ) Antidilutive options, unvested restricted stock awards, unvested RSUs and warrants excluded from the computations 8,343,842 5,365 — 28,831

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jan. 03, 2017
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The component of the provision for income taxes are as follows (in thousands): Successor Predecessor 53 Weeks Ended 26 Weeks Ended 26 Weeks Ended 52 Weeks Ended January 3, 2017 December 29, 2015 June 30, 2015 December 30, 2014 Current: Federal $ 4,204 $ — $ 110 $ — State 270 24 79 (67 ) 4,474 24 189 (67 ) Deferred: Federal 7,145 (90 ) 15 (128 ) State 3,710 178 536 1,293 10,855 88 551 1,165 Income tax provision $ 15,329 $ 112 $ 740 $ 1,098
Schedule of Effective Income Tax Rate Reconciliation	The difference between the effective rates and the statutory federal income tax rate is composed of the following items (dollars in thousands): Successor Predecessor 53 Weeks Ended 26 Weeks Ended 26 Weeks Ended 52 Weeks Ended January 3, 2017 December 29, 2015 June 30, 2015 December 30, 2014 Federal income taxes $ 12,685 35.0 % $ 968 35.0 % $ 995 35.0 % $ (2,855 ) 35.0 % State and local income taxes, net of federal tax benefit 1,882 5.2 % 280 10.1 % 435 15.3 % (348 ) 4.2 % Targeted job credits (448 ) (1.2 )% (512 ) (18.5 )% (34 ) (1.2 )% (289 ) 3.5 % Warrant liability — — % — — % (12 ) (0.4 )% 496 (6.1 )% Investment in subsidiary 570 1.6 % 83 3.0 % 383 13.5 % 560 (6.9 )% Change in valuation allowance — — % (1,927 ) (69.7 )% (2,805 ) (98.6 )% 3,097 (38.0 )% Transaction costs 227 0.6 % 1,194 43.2 % 2,255 79.3 % — — % Permanent tax differences and other 413 1.1 % 26 1.0 % (477 ) (16.9 )% 437 (5.2 )% Income tax provision $ 15,329 42.3 % $ 112 4.1 % $ 740 26.0 % $ 1,098 (13.5 )%
Schedule of Deferred Tax Assets and Liabilities	Significant components of the Company's deferred tax assets and liabilities are as follows (in thousands): Successor January 3, 2017 December 29, 2015 Deferred tax assets: Deferred rent $ 630 $ 291 Accrued insurance 4,699 5,094 Reserve for restructuring and closed restaurants 1,252 1,922 Net operating loss carryforwards and tax credits 988 9,755 Deferred income 1,801 2,259 Stock-based compensation 919 597 Accrued compensation 2,897 2,865 Other, net 650 383 Deferred tax assets 13,836 23,166 Less valuation allowance — — Net deferred tax assets 13,836 23,166 Deferred tax liabilities: Property, equipment and intangibles (96,929 ) (95,996 ) Investment in subsidiary (6,045 ) (4,639 ) Prepaid expenses (2,135 ) (2,054 ) Deferred tax liabilities (105,109 ) (102,689 ) Net deferred tax liabilities $ (91,273 ) $ (79,523 )
Schedule of Unrecognized Tax Benefits	The following table summarizes the changes to unrecognized tax positions (in thousands): Successor Predecessor 53 Weeks Ended 26 Weeks Ended 26 Weeks Ended 52 Weeks Ended January 3, December 29, June 30, December 30, Balance at beginning of period $ 212 $ 212 $ — $ — Increases (decreases) related to prior year tax positions — — — — Increases (decreases) related to current year tax positions — — 212 — Expiration of the statute of limitations for the assessment of taxes — — — — Settlements — — — — Balance at end of period $ 212 $ 212 $ 212 $ —

Leases (Tables)

Leases (Tables)	12 Months Ended
	Jan. 03, 2017
Leases [Abstract]
Schedule of Rent Expense	Total rent expense for the Company for all non-cancelable operating leases and third party subleases comprise the following (in thousands): Successor Predecessor 53 Weeks Ended 26 Weeks Ended 26 Weeks Ended 52 Weeks Ended January 3, 2017 December 29, 2015 June 30, 2015 December 30, 2014 Minimum rental expense $ 26,465 $ 12,384 $ 12,405 $ 23,819 Favorable and unfavorable lease assets and liabilities amortization, net (607 ) (364 ) 3 144 Straight-line rent expense 781 518 277 648 Contingent rent expense 805 2,033 2,063 3,912 Sublease rent income (2,121 ) (1,100 ) (1,100 ) (2,087 ) $ 25,323 $ 13,471 $ 13,648 $ 26,436
Schedule of Future Minimum Rental Payments for Operating Leases	Minimum rental commitments and sublease minimum rental receipts as of January 3, 2017 (Successor), under capital and operating leases having an initial non-cancelable term of one year or more are shown in the following table (in thousands): Rental Payments Rental Receipts Capital Lease and Deemed Landlord Financing Liabilities Operating Leases Operating Subleases Net Lease Commitments 2017 $ 3,237 $ 29,916 $ (2,507 ) $ 30,646 2018 2,922 28,576 (2,567 ) 28,931 2019 2,424 25,978 (2,552 ) 25,850 2020 2,180 24,118 (2,499 ) 23,799 2021 2,049 22,661 (2,478 ) 22,232 Thereafter 18,833 144,551 (21,349 ) 142,035 Total minimum lease payments $ 31,645 $ 275,800 $ (33,952 ) $ 273,493 Imputed interest (13,930 ) Present value of payments $ 17,715
Schedule of Future Minimum Lease Payments for Capital Leases	Minimum rental commitments and sublease minimum rental receipts as of January 3, 2017 (Successor), under capital and operating leases having an initial non-cancelable term of one year or more are shown in the following table (in thousands): Rental Payments Rental Receipts Capital Lease and Deemed Landlord Financing Liabilities Operating Leases Operating Subleases Net Lease Commitments 2017 $ 3,237 $ 29,916 $ (2,507 ) $ 30,646 2018 2,922 28,576 (2,567 ) 28,931 2019 2,424 25,978 (2,552 ) 25,850 2020 2,180 24,118 (2,499 ) 23,799 2021 2,049 22,661 (2,478 ) 22,232 Thereafter 18,833 144,551 (21,349 ) 142,035 Total minimum lease payments $ 31,645 $ 275,800 $ (33,952 ) $ 273,493 Imputed interest (13,930 ) Present value of payments $ 17,715

Quarterly Financial Data (Una41

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Jan. 03, 2017
Quarterly Financial Data [Abstract]
Schedule of Quarterly Financial Information	Summarized unaudited quarterly financial data (amounts in thousands except share and per share data): Successor 17 Weeks Ended 12 Weeks Ended Fiscal Year 2016 January 3, 2017 September 6, 2016 June 14, 2016 March 22, 2016 Total revenue $ 150,235 $ 104,419 $ 100,026 $ 97,403 Income from operations 15,927 10,927 9,706 6,740 Net income 8,039 4,949 (1) 4,864 (2) 3,061 (3) Earnings per share: Basic $ 0.21 $ 0.13 $ 0.13 $ 0.08 Diluted $ 0.20 $ 0.13 $ 0.13 $ 0.08 Successor Predecessor 16 Weeks Ended 10 Weeks Ended 2 Weeks Ended 12 Weeks Ended Fiscal Year 2015 December 29, September 8, 2015 June 30, 2015 June 16, 2015 March 24, 2015 Total revenue $ 133,415 $ 82,035 $ 16,532 $ 97,603 $ 94,418 Income from operations 10,784 8,463 1,693 11,256 8,745 Net income (loss) 4,839 (4 ) (2,186 ) (5 ) 2,416 (6 ) 4,628 (7 ) (4,940 ) (8 ) Earnings (loss) per share: Basic $ 0.12 $ (0.06 ) $ 0.36 $ 0.69 $ (1.21 ) Diluted $ 0.12 $ (0.06 ) $ 0.36 $ 0.69 $ (1.21 ) _______________________________________________ (1) Includes transaction-related costs of $0.5 million . (2) Includes transaction-related costs of $0.1 million . (3) Includes transaction-related costs of $0.1 million . (4) Includes transaction-related costs of $1.0 million . (5) Includes transaction-related costs of $12.0 million . (6) Includes transaction-related costs of $0.1 million . (7) Includes transaction related costs of $0.9 million . (8) Includes transaction-related costs of $6.3 million .

Description of Business - Addit

Description of Business - Additional Information (Detail)	Mar. 12, 2015	Jan. 03, 2017staterestaurant	Dec. 29, 2015staterestaurant
Franchisor Disclosure [Line Items]
Number of restaurants		22
Number of states in which entity operates | state		15	16
Stock purchase agreement date	Mar. 12, 2015
Entity operated units
Franchisor Disclosure [Line Items]
Number of restaurants		310	297
Franchised units
Franchisor Disclosure [Line Items]
Number of restaurants		241	247
Franchised units | GUAM
Franchisor Disclosure [Line Items]
Number of restaurants		1	1

Basis of Presentation and Sum43

Basis of Presentation and Summary of Significant Accounting Policies - Additional Information (Detail)	Dec. 14, 2015partnership	Jul. 24, 2015	Mar. 20, 2015USD ($)	Apr. 30, 2014USD ($)	Jan. 03, 2017USD ($)locationrestaurant	Dec. 29, 2015USD ($)locationrestaurant	Dec. 29, 2015USD ($)restaurant	Jun. 30, 2015USD ($)	Jan. 03, 2017USD ($)Segmentrenewalrestaurantvendor	Dec. 29, 2015USD ($)partnershiprestaurant	Dec. 30, 2014USD ($)shareholder	Mar. 31, 2015USD ($)
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Percentage of ownership interest in partnerships										1.00%
Number of partnership units | partnership										4
Number of vendors | vendor									1
Lease agreement term (in years)									35 years
Number of underperforming locations | location					12
Deductible per occurrence for general liability									$ 350,000
Percentage of net sales for advertising									4.00%
Number of operating segments | Segment									1
Number of reportable segments | Segment									1
Number of restaurants | restaurant					22				22
Percentage gross sales of restaurants									12.00%
Adjustment to estimated fair value of investment										$ 1,500,000
Outstanding amount of subordinated notes												$ 111,200,000
Entity operated units
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Number of restaurants | restaurant					310	297	297		310	297
Franchised units
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Number of restaurants | restaurant					241	247	247		241	247
CALIFORNIA
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Number of restaurants | restaurant					369				369
CALIFORNIA | Entity operated units
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Number of restaurants | restaurant					253				253
CALIFORNIA | Franchised units
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Number of restaurants | restaurant					116				116
Minimum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Number of lease renewal options | renewal									1
Lease renewal term (in years)									5 years
Insurance coverage deductibles range for claims									$ 250,000
Maximum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Number of lease renewal options | renewal									4
Lease renewal term (in years)									10 years
Insurance coverage deductibles range for claims									$ 500,000
Capitalized software
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of assets (in years)									3 years
Buildings under capital leases
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of assets (in years)									20 years
Restaurant and other equipment | Minimum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of assets (in years)									3 years
Restaurant and other equipment | Maximum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Estimated useful lives of assets (in years)									15 years
Successor
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Promotional allowances							$ 5,800,000		$ 13,600,000
Deferred gift card income					$ 1,182,000	$ 2,217,000	2,217,000		1,182,000	$ 2,217,000
Allowance for doubtful accounts					100,000	100,000	100,000		100,000	100,000
Noncurrent portion of advanced reimbursements					1,600,000	2,000,000	2,000,000		1,600,000	2,000,000
Current portion of advanced reimbursements					400,000	400,000	400,000		400,000	400,000
Depreciation and amortization expense							10,100,000		20,600,000
Property and equipment depreciation expense					30,564,000	10,093,000	10,093,000		30,564,000	10,093,000
Carrying value of capitalized software costs					2,000,000	1,700,000	1,700,000		2,000,000	1,700,000
Capitalized software costs							600,000		1,300,000
Capitalized software amortization expense							400,000		900,000
Interest capitalized in connection with construction							25,000		100,000
Carrying value of unfavorable lease liabilities					21,000,000	21,000,000	21,000,000		21,000,000	21,000,000
Lease accumulated amortization					3,900,000	1,300,000	1,300,000		3,900,000	1,300,000
Unfavorable lease liabilities reclassification						$ 2,600,000
Number of underperforming locations | location						12
Amortization credits for unfavorable lease liabilities									$ 2,600,000
Weighted-average amortization period (in years)									8 years 9 months
Advertising expenses							7,600,000		$ 17,200,000
Pre-opening costs							366,000		731,000
Partnership monthly rental income							1,400,000
Date of agreement, to sale properties		Jul. 24, 2015
Number of investments sold | partnership	4
Realized gain on sale of equity method investment							200,000
Proceeds from sale of equity method investment							1,800,000
Equity method investment sold							1,600,000
Proceeds from credit facility							162,556,000		24,000,000
Cash paid in connection with debt refinancing							484,000		0
Gift Card Liability, Current					1,200,000	$ 0	0		1,200,000	0
Successor | Entity operated units
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Accrued advertising					1,000,000	600,000	600,000		1,000,000	600,000
Successor | Franchised units
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Accrued advertising					700,000	400,000	400,000		700,000	400,000
Successor | Buildings under capital leases
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Depreciation and amortization expense							800,000		1,400,000
Property and equipment depreciation expense					2,200,000	800,000	800,000		2,200,000	800,000
Successor | Construction-in-progress
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Capitalized construction costs							500,000		1,300,000
Predecessor [Member]
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Promotional allowances								$ 5,400,000			$ 11,000,000
Depreciation and amortization expense								7,100,000			16,000,000
Capitalized software costs								500,000			1,000,000
Capitalized software amortization expense								400,000			700,000
Interest capitalized in connection with construction								40,000			100,000
Amortization credits for unfavorable lease liabilities							1,300,000	300,000			700,000
Advertising expenses								8,700,000			15,200,000
Pre-opening costs								276,000			462,000
Partnership monthly rental income								1,400,000			2,900,000
Outstanding amount of subordinated notes			$ 111,200,000								$ 108,100,000
Number of largest shareholders | shareholder											3
Proceeds from credit facility								10,000,000			$ 0
Interest expenses related to subordinated notes								3,100,000			15,400,000
Cash paid in connection with debt refinancing				$ 500,000				593,000			$ 392,000
Predecessor [Member] | Subordinated debt
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Interest rate of subordinated notes											13.00%
Predecessor [Member] | Buildings under capital leases
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Depreciation and amortization expense								300,000			$ 700,000
Predecessor [Member] | Construction-in-progress
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Capitalized construction costs								$ 500,000			$ 1,000,000
Development and Franchise Fees | Successor | Other Noncurrent Liabilities
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Deferred development fees and deferred franchise fees					1,400,000	1,900,000	1,900,000		1,400,000	1,900,000
Insurance Claims | Successor
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Insurance claim receivable					$ 800,000	$ 300,000	$ 300,000		$ 800,000	$ 300,000
Revolver | DTH 2013 Senior Credit Facility | Predecessor [Member]
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Proceeds from credit facility			10,000,000
Term Loan | DTH 2013 Senior Credit Facility | Predecessor [Member]
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Proceeds from credit facility			$ 25,100,000

Basis of Presentation and Sum44

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Property and Equipment Estimated Useful Lives (Detail)	12 Months Ended
	Jan. 03, 2017
Leasehold improvements
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets (in years)	20 years
Estimated useful lives of assets	Shorter of useful life (typically 20 years) or lease term
Buildings under capital leases
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets (in years)	20 years
Estimated useful lives of assets	Shorter of useful life (typically 20 years) or lease term
Minimum | Buildings
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets (in years)	20 years
Minimum | Restaurant and other equipment
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets (in years)	3 years
Maximum | Buildings
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets (in years)	35 years
Maximum | Restaurant and other equipment
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets (in years)	15 years

Basis of Presentation and Sum45

Basis of Presentation and Summary of Significant Accounting Policies - Estimated Future Amortization for Lease Liabilities (Details) $ in Thousands	Jan. 03, 2017USD ($)
Contractual Obligation, Fiscal Year Maturity Schedule [Abstract]
2,017	$ 2,514
2,018	2,325
2,019	2,107
2,020	1,952
2,021	$ 1,648

Business Combination - Addition

Business Combination - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Aug. 08, 2016	Jun. 30, 2015	Jun. 30, 2015	Mar. 20, 2015	Sep. 08, 2015	Sep. 06, 2016	Jun. 14, 2016	Mar. 22, 2016	Jun. 16, 2015	Mar. 24, 2015	Dec. 29, 2015	Dec. 29, 2015	Jun. 30, 2015	Jun. 16, 2015	Jan. 03, 2017	Dec. 30, 2014
Business Acquisition [Line Items]
Merger consideration Per share			$ 38.84
Cash consideration paid			$ 95,000
Issuance of common stock (in shares)	1,533,542
Payments to acquire businesses, gross			120,000
Payments of transaction cost			10,200
Tax withholdings on restricted stock vesting			7,500
Funds remaining in trust account		$ 150,000	150,000										$ 150,000
DTH 2013 Senior Credit Facility
Business Acquisition [Line Items]
Proceed from revolver			10,000
DTH
Business Acquisition [Line Items]
Cash consideration paid			$ 105,164
Issuance of common stock (in shares)			4,553,540
Proceeds from issuance of common stock				$ 91,200
Payments to acquire businesses, gross			$ 284,305
Payments of transaction cost			10,164
Issuance of common stock, value			69,305
Goodwill adjustment															$ 800
Business combination, goodwill		319,056	319,056										319,056
Business combination, goodwill expected to be deductible for income tax purpose		600	$ 600										600
Step Two [Member]
Business Acquisition [Line Items]
Issuance of common stock (in shares)			3,500,000
Issuance of common stock, value			$ 35,000
Predecessor
Business Acquisition [Line Items]
Issuance of common stock (in shares)			3,089,532
Proceeds from issuance of common stock			$ 91,200										91,236			$ 0
Payments of transaction cost		$ 100							$ 900	$ 6,300			7,300
Tax withholdings on restricted stock vesting				$ 7,500									7,533			0
Issuance of common stock, value													91,236
Transaction-related costs													7,255			1,936
Payment of deferred underwriter compensation													0			0
Repayment of note payable													0			0
Predecessor | DTH
Business Acquisition [Line Items]
Issuance of common stock (in shares)			2,348,968
Proceeds from issuance of common stock			$ 91,200
Payments of transaction cost			$ 15,700
Predecessor | Levy Acquisition Corporation [Member]
Business Acquisition [Line Items]
Payments of transaction cost												$ 4,300
Acquisition related costs, not reported													$ 4,500	$ 2,900		$ 500
Predecessor | DTH Share Holders [Member]
Business Acquisition [Line Items]
Issuance of common stock (in shares)			740,564
Proceeds from issuance of common stock			$ 28,800
Successor
Business Acquisition [Line Items]
Proceeds from issuance of common stock												35,000			0
Payments of transaction cost					$ 12,000	$ 500	$ 100	$ 100			$ 1,000	12,300			100
Tax withholdings on restricted stock vesting												0			916
Issuance of common stock, value												224,306
Goodwill adjustment															781
Transaction-related costs												12,972			731
Business combination, goodwill											$ 318,275	318,275			320,025
Payment of deferred underwriter compensation												5,250			0
Repayment of note payable												523			0
Secondary Offering | Successor
Business Acquisition [Line Items]
Transaction-related costs												700
Payment of deferred underwriter compensation												$ 700
Insurance Claims | Successor
Business Acquisition [Line Items]
Reimbursement from insurance claims															$ 500

Business Combination - Summary

Business Combination - Summary of Merger Consideration Paid to DTH Stockholders (except for the Levy Newco Parties) (Detail) - USD ($) $ / shares in Units, $ in Thousands	Aug. 08, 2016	Jun. 30, 2015
Business Acquisition [Line Items]
Cash consideration paid		$ 95,000
Less: Transaction expenses paid by the Company		(10,200)
Total purchase price		$ 120,000
Merger consideration Per share		$ 38.84
Issuance of common stock (in shares)	1,533,542
DTH
Business Acquisition [Line Items]
Cash consideration paid		$ 105,164
Value of share consideration issued		69,305
Fair value of equity interests acquired in Step		120,000
Less: Transaction expenses paid by the Company		(10,164)
Total purchase price		$ 284,305
Issuance of common stock (in shares)		4,553,540
Value per share as of June 30, 2015		$ 15.22

Business Combination - Schedule

Business Combination - Schedule of Preliminary Allocation of Purchase Price to Tangible and Identifiable Intangible Assets Acquired and Liabilities Assumed Based on Fair Value (Detail) - DTH $ in Thousands	Jun. 30, 2015USD ($)
Business Acquisition [Line Items]
Cash and cash equivalents	$ 5,173
Accounts receivable and other receivables	3,228
Inventories	2,541
Prepaid expenses and other current assets	4,266
Total current assets	15,208
Property and equipment	105,524
Intangible assets	250,490
Other assets	4,194
Total identifiable assets acquired	375,416
Accounts payable	(18,866)
Other accrued liabilities	(26,607)
Current portion of capital lease obligations and deemed landlord financing liabilities	(1,670)
Long-term debt, capital lease obligations and deemed landlord financing liabilities	(246,562)
Deferred income taxes	(80,254)
Other long-term liabilities	(36,208)
Net identifiable liabilities assumed	(34,751)
Goodwill	319,056
Total gross consideration	$ 284,305

Business Combination - Schedu49

Business Combination - Schedule of Preliminary Values Allocated to Intangible Assets and Useful Lives (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Jan. 03, 2017
Franchise rights
Business Acquisition [Line Items]
Useful life of finite lived intangible assets (in years)		40 years
DTH
Business Acquisition [Line Items]
Total intangible assets	$ 250,490
Unfavorable leasehold interests	$ (23,652)
Weighted average life of definite-lived intangibles (in years)	11 years
DTH | Trademarks
Business Acquisition [Line Items]
Indefinite lived intangible assets acquired	$ 220,300
Useful life of indefinite lived intangible assets	Indefinite
DTH | Favorable Leasehold Interests and Other Intangible Assets
Business Acquisition [Line Items]
Finite lived intangible assets acquired	$ 14,290
DTH | Franchise agreements
Business Acquisition [Line Items]
Finite lived intangible assets acquired	$ 15,900
DTH | Minimum
Business Acquisition [Line Items]
Useful life of unfavorable leasehold interests (in years)	1 year 6 months
DTH | Minimum | Favorable Leasehold Interests and Other Intangible Assets
Business Acquisition [Line Items]
Useful life of finite lived intangible assets (in years)	7 months 6 days
DTH | Minimum | Franchise rights
Business Acquisition [Line Items]
Useful life of finite lived intangible assets (in years)	1 month 6 days
DTH | Maximum
Business Acquisition [Line Items]
Useful life of unfavorable leasehold interests (in years)	19 years
DTH | Maximum | Favorable Leasehold Interests and Other Intangible Assets
Business Acquisition [Line Items]
Useful life of finite lived intangible assets (in years)	19 years
DTH | Maximum | Franchise rights
Business Acquisition [Line Items]
Useful life of finite lived intangible assets (in years)	40 years

Business Combination - Schedu50

Business Combination - Schedule of Unaudited Pro Forma Condensed Consolidated Financial Information (Detail) - DTH - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2015	Dec. 30, 2014
Business Acquisition [Line Items]
Total Revenue	$ 424,002	$ 396,024
Net loss	$ (137)	$ (10,780)

Restaurant Closure and Other 51

Restaurant Closure and Other Related Charges - Additional Information (Details) $ in Thousands	4 Months Ended		6 Months Ended	12 Months Ended
	Jan. 03, 2017USD ($)location	Dec. 29, 2015USD ($)location	Dec. 29, 2015USD ($)	Jan. 03, 2017USD ($)	Jun. 30, 2015USD ($)
Restructuring Cost and Reserve [Line Items]
Number of underperforming locations | location	12
Successor
Restructuring Cost and Reserve [Line Items]
Restaurant closure liability	$ 3,100	$ 4,800	$ 4,800	$ 3,100
Current portion of restaurant closure liability	875	1,617	1,617	875
Non-current portion of restaurant closure liability	2,263	$ 3,206	3,206	2,263
Number of underperforming locations | location		12
Charges for accretion in current period			0	179
Facility Closing [Member] | Successor
Restructuring Cost and Reserve [Line Items]
Restaurant closure liability	1,365	$ 1,023	1,023	1,365	$ 1,037
Current portion of restaurant closure liability	300	100	100	300
Non-current portion of restaurant closure liability	1,100	900	900	1,100
Charges for accretion in current period			41	80
12 Underperforming Restaurants | Successor
Restructuring Cost and Reserve [Line Items]
Restaurant closure liability	1,773	3,800	3,800	1,773
Current portion of restaurant closure liability	600	1,500	1,500	600
Non-current portion of restaurant closure liability	$ 1,200	$ 2,300	2,300	1,200
Number of underperforming locations | location		12
Restructuring cost incurred		$ 4,500		200
Reclassification of lease related liabilities		2,700	2,672
Charges for accretion in current period		$ 1,800	$ 1,845	133
Impaired Assets to be Disposed of by Method Other than Sale, Amount of Impairment Loss				$ 200

Restaurant Closure and Other 52

Restaurant Closure and Other Related Charges - Restaurant Closure Liability Activity (Details) $ in Thousands	4 Months Ended		6 Months Ended		12 Months Ended
	Jan. 03, 2017USD ($)location	Dec. 29, 2015USD ($)location	Dec. 29, 2015USD ($)	Jun. 30, 2015USD ($)	Jan. 03, 2017USD ($)	Dec. 30, 2014USD ($)
Restructuring Reserve [Roll Forward]
Number of underperforming locations | location	12
Successor
Restructuring Reserve [Roll Forward]
Closure liability at beginning of period					$ 4,800
Charges for accretion in current period			$ 0		179
Closure liability at end of period	$ 3,100	$ 4,800	4,800		3,100
Number of underperforming locations | location		12
Predecessor
Restructuring Reserve [Roll Forward]
Charges for accretion in current period				$ 0		$ 0
Facility Closing [Member] | Successor
Restructuring Reserve [Roll Forward]
Closure liability at beginning of period			1,037		1,023
Adjustments to prior period activity			129		439
Charges for accretion in current period			41		80
Cash payments			(184)		(177)
Closure liability at end of period	1,365	$ 1,023	1,023	1,037	1,365
Facility Closing [Member] | Predecessor
Restructuring Reserve [Roll Forward]
Closure liability at beginning of period			1,037	1,143		1,396
Adjustments to prior period activity				54		(5)
Charges for accretion in current period				40		87
Cash payments				(200)		(335)
Closure liability at end of period				1,037		$ 1,143
12 Underperforming Restaurants | Successor
Restructuring Cost and Reserve [Line Items]
Restructuring cost incurred		4,500			200
Restructuring Reserve [Roll Forward]
Closure liability at beginning of period					3,800
Adjustments to prior period activity					(553)
Charges for accretion in current period		1,800	1,845		133
Cash payments			(717)		(1,607)
Reclassification of lease related liabilities		2,700	2,672
Closure liability at end of period	1,773	$ 3,800	3,800		1,773
Number of underperforming locations | location		12
12 Underperforming Restaurants | Predecessor
Restructuring Reserve [Roll Forward]
Closure liability at beginning of period			0
Closure liability at end of period				0
12 Underperforming Restaurants | One-time Termination Benefits [Member] | Successor
Restructuring Reserve [Roll Forward]
Closure liability at beginning of period					0
Adjustments to prior period activity					0
Charges for accretion in current period			168		0
Cash payments			(168)		0
Reclassification of lease related liabilities			0
Closure liability at end of period	0	$ 0	0		0
12 Underperforming Restaurants | One-time Termination Benefits [Member] | Predecessor
Restructuring Reserve [Roll Forward]
Closure liability at beginning of period			0
Closure liability at end of period				0
12 Underperforming Restaurants | Contract Termination [Member] | Successor
Restructuring Reserve [Roll Forward]
Closure liability at beginning of period					3,637
Adjustments to prior period activity					(553)
Charges for accretion in current period			1,289		133
Cash payments			(324)		(1,444)
Reclassification of lease related liabilities			2,672
Closure liability at end of period	1,773	3,637	3,637		1,773
12 Underperforming Restaurants | Contract Termination [Member] | Predecessor
Restructuring Reserve [Roll Forward]
Closure liability at beginning of period			0
Closure liability at end of period				0
12 Underperforming Restaurants | Other Restructuring [Member] | Successor
Restructuring Reserve [Roll Forward]
Closure liability at beginning of period					163
Adjustments to prior period activity					0
Charges for accretion in current period			388		0
Cash payments			(225)		(163)
Reclassification of lease related liabilities			0
Closure liability at end of period	$ 0	$ 163	163		$ 0
12 Underperforming Restaurants | Other Restructuring [Member] | Predecessor
Restructuring Reserve [Roll Forward]
Closure liability at beginning of period			$ 0
Closure liability at end of period				$ 0

Property and Equipment, Net - S

Property and Equipment, Net - Schedule of Property and Equipment (Details) - Successor - USD ($) $ in Thousands	Jan. 03, 2017	Dec. 29, 2015
Property, Plant and Equipment [Line Items]
Property and equipment	$ 168,884	$ 124,123
Less: Accumulated depreciation	(30,564)	(10,093)
Property and Equipment, Net	138,320	114,030
Land
Property, Plant and Equipment [Line Items]
Property and equipment	13,919	1,924
Buildings
Property, Plant and Equipment [Line Items]
Property and equipment	3,391	276
Restaurant and other equipment
Property, Plant and Equipment [Line Items]
Property and equipment	58,699	43,470
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment	78,739	64,188
Buildings under capital leases
Property, Plant and Equipment [Line Items]
Property and equipment	5,433	5,452
Less: Accumulated depreciation	(2,200)	(800)
Construction-in-progress
Property, Plant and Equipment [Line Items]
Property and equipment	$ 8,703	$ 8,813

Property and Equipment, Net - A

Property and Equipment, Net - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2015	Dec. 30, 2014
Predecessor
Property, Plant and Equipment [Line Items]
Total impairment charge	$ 0	$ 9,617

Franchise Acquisitions (Details

Franchise Acquisitions (Details) - Successor $ in Thousands	12 Months Ended
	Jan. 03, 2017USD ($)location	Dec. 29, 2015USD ($)
Business Acquisition [Line Items]
Goodwill	$ 320,025	$ 318,275
Total consideration excluding land and building	$ 1,800
Franchise [Member]
Business Acquisition [Line Items]
Franchise-operated restaurants acquired from franchisees | location	6
Goodwill	$ 969
Property and equipment	821
Land and building	2,127
Liabilities assumed	26
Other prepaid assets	0
Total gross consideration	$ 3,891

Goodwill and Other Intangible56

Goodwill and Other Intangible Assets - Schedule of Changes in Carrying Amount of Goodwill (Detail) - Successor $ in Thousands	12 Months Ended
	Jan. 03, 2017USD ($)
Goodwill And Other Intangible Asset [Line Items]
December 29, 2015	$ 318,275
Adjustment to purchase price allocation	(781)
Acquisition of franchise-operated restaurants	969
January 3, 2017	$ 320,025

Goodwill and Other Intangible57

Goodwill and Other Intangible Assets - Schedule of Other Intangible Assets (Detail) - Successor - USD ($) $ in Thousands	Jan. 03, 2017	Dec. 29, 2015
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 29,826	$ 30,104
Accumulated Amortization	(5,044)	(1,731)
Net	24,782	28,373
Favorable lease assets
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	14,176	14,207
Accumulated Amortization	(2,996)	(1,020)
Net	11,180	13,187
Franchise rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	15,489	15,897
Accumulated Amortization	(2,038)	(711)
Net	13,451	15,186
Reacquired franchise rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	161	0
Accumulated Amortization	(10)	0
Net	$ 151	$ 0

Goodwill and Other Intangible58

Goodwill and Other Intangible Assets - Schedule of Finite-Lived Intangible Assets, Future Amortization Expense (Details) $ in Thousands	Jan. 03, 2017USD ($)
Favorable lease assets
Finite-Lived Intangible Assets [Line Items]
2,017	$ 1,878
2,018	1,722
2,019	1,447
2,020	1,171
2,021	1,005
Franchise rights
Finite-Lived Intangible Assets [Line Items]
2,017	1,346
2,018	1,307
2,019	1,269
2,020	1,200
2,021	$ 1,085

Goodwill and Other Intangible59

Goodwill and Other Intangible Assets - Additional Information (Details)	Jun. 30, 2015	Dec. 29, 2015USD ($)	Jun. 30, 2015USD ($)	Jan. 03, 2017USD ($)location	Dec. 29, 2015USD ($)	Dec. 30, 2014USD ($)
Franchise rights
Finite-Lived Intangible Assets [Line Items]
Useful life of finite lived intangible assets (in years)				40 years
Successor
Finite-Lived Intangible Assets [Line Items]
Goodwill adjustment				$ 781,000
Trademarks		$ 220,300,000		$ 220,300,000	$ 220,300,000
Number of franchise locations | location				4
Number of franchised restaurants acquired | location				6
Intangible assets written off					$ 100,000
Intangible assets acquired				$ 200,000
Amortization expense		1,700,000		3,600,000
Successor | Franchise rights
Finite-Lived Intangible Assets [Line Items]
Franchise rights written off		3,000		$ 200,000
Weighted average life of definite-lived intangibles (in years)				13 years 11 months 1 day
Amortization expense		700,000		$ 1,600,000
Successor | Favorable lease assets
Finite-Lived Intangible Assets [Line Items]
Weighted average life of definite-lived intangibles (in years)				8 years 15 days
Amortization expense		$ 1,000,000		$ 2,000,000
Predecessor
Finite-Lived Intangible Assets [Line Items]
Amortization expense			$ 1,000,000			$ 2,700,000
Predecessor | Franchise rights
Finite-Lived Intangible Assets [Line Items]
Amortization expense			700,000			1,900,000
Predecessor | Favorable lease assets
Finite-Lived Intangible Assets [Line Items]
Amortization expense			$ 300,000			$ 800,000
DTH
Finite-Lived Intangible Assets [Line Items]
Goodwill adjustment				$ 800,000
Weighted average life of definite-lived intangibles (in years)	11 years

Debt, Obligations Under Capit60

Debt, Obligations Under Capital Leases and Deemed Landlord Financing Liabilities - Schedule of Debt (Details) - USD ($) $ in Thousands	Aug. 04, 2015	Jan. 03, 2017	Dec. 29, 2015
Debt Instrument [Line Items]
Total debt, net		$ 175,331
Successor
Debt Instrument [Line Items]
Total outstanding indebtedness		157,616	$ 152,224
Obligations under capital leases and deemed landlord financing liabilities		17,715	17,469
Total debt, net		175,331	169,693
Less: amounts due within one year		1,588	1,725
Total amounts due after one year, net		173,743	167,968
Successor | 2015 Senior Credit Facility
Debt Instrument [Line Items]
Total outstanding indebtedness		157,616	152,224
Unamortized debt discount	$ 1,400	1,035	1,328
Deferred financing costs		$ 349	$ 448
Unused commitment fee percentage (percent)	0.25%	0.20%
Base Rate | Successor | 2015 Senior Credit Facility
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate, Increase (Decrease)		0.25%
LIBOR | Successor | 2015 Senior Credit Facility
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate, Increase (Decrease)		0.25%

Debt, Obligations Under Capit61

Debt, Obligations Under Capital Leases and Deemed Landlord Financing Liabilities - 2015 Revolving Credit Facility (Successor) (Details) - USD ($)	Aug. 04, 2015	Dec. 29, 2015	Jun. 30, 2015	Jan. 03, 2017	Dec. 30, 2014	Mar. 20, 2015	Apr. 21, 2014
Successor
Debt Instrument [Line Items]
Payments on revolving credit facility		$ 14,000,000		$ 19,000,000
Amortization of deferred financing costs including debt discount		200,000		400,000
Successor | 2015 Senior Credit Facility
Debt Instrument [Line Items]
Credit agreement issuance date	Aug. 4, 2015
Credit agreement maturity date	Aug. 4, 2020
Credit facility amount	$ 250,000,000
Credit facility				$ 18,500,000
Credit fees applicable margin percentage (percent)	2.00%			1.75%
Unused commitment fee percentage (percent)	0.25%			0.20%
Unamortized debt discount	$ 1,400,000	$ 1,328,000		$ 1,035,000
Deferred financing costs	$ 500,000
Interest rate on outstanding balance of credit facility (percent)				2.50%
Availability for additional borrowings under credit facility				$ 72,500,000
2015 Senior Credit Facility				$ 159,000,000
Successor | 2015 Senior Credit Facility | Federal Funds Effective Swap
Debt Instrument [Line Items]
Effective base rate, margins on variable rate (percent)	0.50%
Successor | 2015 Senior Credit Facility | LIBOR
Debt Instrument [Line Items]
Effective base rate, margins on variable rate (percent)	1.00%
Credit facility margins on variable rate (percent)	2.00%
Predecessor
Debt Instrument [Line Items]
Payments on revolving credit facility			$ 6,000,000		$ 0
Amortization of deferred financing costs including debt discount			$ 900,000		$ 1,400,000
DTH 2013 Senior Credit Facility
Debt Instrument [Line Items]
Credit facility	$ 17,600,000
DTH 2013 Senior Credit Facility | Successor | 2013 Term Loan
Debt Instrument [Line Items]
Credit facility	162,500,000
DTH 2013 Senior Credit Facility | Successor | Secured Debt
Debt Instrument [Line Items]
Payments on revolving credit facility	$ 164,000,000
DTH 2013 Senior Credit Facility | Predecessor
Debt Instrument [Line Items]
Credit facility amount						$ 267,100,000
DTH 2013 Senior Credit Facility | Predecessor | 2013 Revolver
Debt Instrument [Line Items]
Credit facility amount						40,000,000
Term Loan | Predecessor | DTH 2013 Senior Credit Facility
Debt Instrument [Line Items]
Credit facility amount							$ 220,000,000
Credit facility						$ 227,100,000
Minimum | Successor | 2015 Senior Credit Facility | LIBOR
Debt Instrument [Line Items]
Credit facility margins on variable rate (percent)	1.50%
Minimum | Successor | 2015 Senior Credit Facility | Base Rate
Debt Instrument [Line Items]
Credit facility margins on variable rate (percent)	0.50%
Maximum | Successor | 2015 Senior Credit Facility | LIBOR
Debt Instrument [Line Items]
Credit facility margins on variable rate (percent)	2.50%
Maximum | Successor | 2015 Senior Credit Facility | Base Rate
Debt Instrument [Line Items]
Credit facility margins on variable rate (percent)	1.50%

Debt, Obligations Under Capit62

Debt, Obligations Under Capital Leases and Deemed Landlord Financing Liabilities - DTH 2013 Senior Credit Facility (Details) - USD ($) $ in Millions	Mar. 12, 2015	Apr. 21, 2014	Mar. 31, 2015	Jun. 30, 2015	Dec. 30, 2014	Mar. 20, 2015
Debt Instrument [Line Items]
Outstanding amount of subordinated notes			$ 111.2
DTH 2013 Senior Credit Facility
Debt Instrument [Line Items]
Proceed from revolver			10
Predecessor
Debt Instrument [Line Items]
Outstanding amount of subordinated notes					$ 108.1	$ 111.2
Amortization of deferred financing costs including debt discount				$ 0.9	$ 1.4
Term Loan | Predecessor | DTH 2013 Senior Credit Facility
Debt Instrument [Line Items]
Credit facility amount		$ 220
Increase (decrease) in borrowing capacity		62	25.1
Credit facility						$ 227.1
Line of Credit | Predecessor | DTH 2013 Senior Credit Facility
Debt Instrument [Line Items]
Debt financing costs, including debt modification		2.5	1.6
Deferred finance costs		0.2
Unamortized debt discount		1.6	$ 1.5
Debt modification costs		0.7		$ 0.1
Line of Credit | Predecessor | DTH 2013 Senior Credit Facility | LIBOR
Debt Instrument [Line Items]
Credit facility margins on variable rate (percent)	4.25%
Revolver | Predecessor | DTH 2013 Senior Credit Facility
Debt Instrument [Line Items]
Credit facility amount		40
Maximum | Line of Credit | Predecessor | DTH 2013 Senior Credit Facility | LIBOR
Debt Instrument [Line Items]
Increase (decrease) in interest rate (percent)	1.00%
Subordinated debt | Predecessor | SAG Restaurants Sub Notes
Debt Instrument [Line Items]
Extinguishment of debt, amount		62
Lenders Not Participating in April 2013 Debt Restructuring | Line of Credit | Predecessor | Senior Credit Facility [Member]
Debt Instrument [Line Items]
Unamortized debt discount		0.4
Deferred financing costs		0.1
Lenders Participating in April 2013 Debt Restructuring | Line of Credit | Predecessor | Senior Credit Facility [Member]
Debt Instrument [Line Items]
Unamortized debt discount		2.3
Deferred financing costs		$ 0.7

Debt, Obligations Under Capit63

Debt, Obligations Under Capital Leases and Deemed Landlord Financing Liabilities - Subordinated Notes (Details) - USD ($) $ in Thousands	1 Months Ended	6 Months Ended	12 Months Ended
	Apr. 30, 2014	Jun. 30, 2015	Dec. 30, 2014	Mar. 31, 2015	Mar. 20, 2015
Debt Instrument [Line Items]
Outstanding amount of subordinated notes				$ 111,200
Predecessor
Debt Instrument [Line Items]
Outstanding amount of subordinated notes			$ 108,100		$ 111,200
Interest expenses related to subordinated notes		$ 3,100	15,400
Payments for debt issue costs	$ 500	$ 593	$ 392

Debt, Obligations Under Capit64

Debt, Obligations Under Capital Leases and Deemed Landlord Financing Liabilities - Other Debt Information (Details) $ in Thousands	Jan. 03, 2017USD ($)
Debt Disclosure [Abstract]
2,017	$ 1,588
2,018	1,422
2,019	1,045
2,020	159,897
2,021	852
Thereafter	11,911
Total maturities	176,715
Less: debt discount and deferred financing costs	(1,384)
Total debt, net	$ 175,331

Derivative Instruments - Additi

Derivative Instruments - Additional Information (Detail) - USD ($)	Mar. 20, 2015	Jun. 30, 2015	Jan. 03, 2017	Jul. 11, 2016	Dec. 29, 2015
Derivative [Line Items]
Warrant exercise price per share (in dollars per share)				$ 11.50
Successor
Derivative [Line Items]
Warrants to purchase of common stock (in shares)			6,424,373
Warrant exercise price per share (in dollars per share)			$ 11.50
Predecessor
Derivative [Line Items]
Exercise and settlement of warrants (in shares)	213,025
Reduction in warrant liability due to mark-to-market adjustment		$ 35,000
GSMP | Predecessor
Derivative [Line Items]
Warrants to purchase of common stock (in shares)	597,802
Warrant exercise price per share (in dollars per share)	$ 25
Fair value of warrant liability	$ 8,300,000
Common shares redeemed (in shares)	384,777
Cash Flow Hedging | Interest Rate Cap | Successor
Derivative [Line Items]
Notional amount			$ 70,000,000
Cap interest rate			2.00%
Amount expected to be reclassified into earnings over the remaining term of the agreement.			$ 300,000
Amount expected to be reclassified into interest expense over the next 12 months			$ 2,000
Cash Flow Hedging | Interest Rate Cap | Predecessor
Derivative [Line Items]
Notional amount					$ 87,500,000

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($)	Jan. 03, 2017	Dec. 29, 2015
Successor | Interest Rate Cap
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of interest rate cap	$ 598,000	$ 0

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Estimated Fair Values of Long-term Debt Instruments, Warrant Liability and Interest Rate Cap Agreement (Detail) - Successor - 2015 Senior Credit Facility - USD ($) $ in Thousands	Jan. 03, 2017	Dec. 29, 2015
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
2015 Senior Credit Facility	$ 159,000
Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
2015 Senior Credit Facility	157,616	$ 152,224
Book Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
2015 Senior Credit Facility	$ 157,616	$ 152,224

Fair Value Measurements - Sum68

Fair Value Measurements - Summary of Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Jan. 03, 2017	Dec. 29, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate cap	$ 598	$ 0
Total assets measured at fair value	598	0
Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate cap	0	0
Total assets measured at fair value	0	0
Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate cap	598	0
Total assets measured at fair value	598	0
Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate cap	0	0
Total assets measured at fair value	$ 0	$ 0

Other Accrued Liabilities and69

Other Accrued Liabilities and Other Non-current Liabilities - Summary of Other Accrued Liabilities (Detail) - Successor - USD ($) $ in Thousands	Jan. 03, 2017	Dec. 29, 2015
Accounts Payable And Accrued Liabilities Current And Noncurrent [Line Items]
Employee compensation and related items	$ 8,551	$ 7,818
Accrued insurance	8,192	7,168
Accrued bonus	5,232	5,352
Accrued sales tax	3,916	3,604
Accrued Advertising, Current	1,657	999
Accrued real property tax	1,274	1,378
Gift Card Liability, Current	1,200	0
Restaurant closure liability	875	1,617
Other	6,956	4,961
Other accrued liabilities	$ 36,653	$ 32,897

Other Accrued Liabilities and70

Other Accrued Liabilities and Other Non-current Liabilities - Summary of Other Non-current Liabilities (Detail) - Successor - USD ($) $ in Thousands	Jan. 03, 2017	Dec. 29, 2015
Other Non Current Liabilities [Line Items]
Unfavorable lease liabilities	$ 17,072	$ 19,685
Insurance reserves	4,269	5,963
Restaurant closure liabilities	2,263	3,206
Deferred rent liability	1,676	731
Unearned trade discount, non-current	1,596	2,028
Deferred development and initial franchise fees	1,385	1,920
Deferred gift card income	1,182	2,217
Other	697	501
Other non-current liabilities	$ 30,140	$ 36,251

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	Jun. 30, 2015	Mar. 20, 2015	Jan. 03, 2017	Dec. 29, 2015	Jun. 30, 2015	Jan. 03, 2017	Dec. 30, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)			122,000
Tax withholdings on restricted stock vesting						100,710
Payments related to employee tax withholding obligations	$ 7,500
2015 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock reserved and authorized for issuance			3,300,000			3,300,000
Common stock authorized and available for grant			1,666,842			1,666,842
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years
Successor
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average grant date fair value						$ 9.30
Additional shares granted during period (in shares)						461,124
Granted (in shares)						122,000
Unrecognized compensation expense, net			$ 800			$ 800
Payments related to employee tax withholding obligations				$ 0		$ 916
Number of awards outstanding			1,133,822	946,494		1,133,822
Number of stock options outstanding			334,500	224,000		334,500
Successor | 2015 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense recorded				$ 1,500		$ 4,100
Successor | Restricted Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average period of recognition				2 years 7 months 17 days
Weighted-average grant date fair value				$ 11.16		$ 9.30
Total fair value of awards vested				$ 0		$ 2,400
Unrecognized compensation expense, net			$ 9,300			9,300
Payments related to employee tax withholding obligations						$ 900
Successor | Restricted Shares | 2015 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			4 years
Additional shares granted during period (in shares)			461,124
Successor | Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average period of recognition						2 years 10 months 28 days
Total intrinsic value of stock options exercised				$ 0		$ 0
Predecessor
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense recorded		$ 500			$ 500		$ 1,000
Weighted-average grant date fair value					$ 0		$ 0
Additional shares granted during period (in shares)					0		0
Granted (in shares)					0		70,000
Shares issued for employee tax withholding obligations (in shares)		237,948
Tax withholdings on restricted stock vesting		247,552
Payments related to employee tax withholding obligations		$ 7,500			$ 7,533		$ 0
Number of awards outstanding	0				0		94,100	173,200
Number of stock options outstanding	0				0		90,000	20,000
Predecessor | Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards outstanding			0			0

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Outstanding and Unvested Restricted Stock Activity (Detail) - $ / shares	6 Months Ended		12 Months Ended
	Dec. 29, 2015	Jun. 30, 2015	Jan. 03, 2017	Dec. 30, 2014
Predecessor
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Nonvested, beginning balance (in shares)	0	94,100		173,200
Granted (in shares)		0		0
Vested (in shares)		(94,100)		(79,100)
Forfeited (in shares)		0		0
Nonvested, ending balance (in shares)		0		94,100
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Weighted-Average Grant Date Fair Value, beginning balance (in dollars per share)	$ 0	$ 25		$ 25
Weighted-Average Grant Date Fair Value, Granted (in dollars per share)		0		0
Weighted-Average Grant Date Fair Value, Vested (in dollars per share)		25		25
Weighted-Average Grant Date Fair Value, Forfeited (in dollars per share)		0		0
Weighted-Average Grant Date Fair Value, ending balance (in dollars per share)		$ 0		$ 25
Successor
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Nonvested, beginning balance (in shares)			946,494
Granted (in shares)			461,124
Vested (in shares)			(265,046)
Forfeited (in shares)			(8,750)
Nonvested, ending balance (in shares)	946,494		1,133,822
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Weighted-Average Grant Date Fair Value, beginning balance (in dollars per share)			$ 11.16
Weighted-Average Grant Date Fair Value, Granted (in dollars per share)			9.30
Weighted-Average Grant Date Fair Value, Vested (in dollars per share)			11.25
Weighted-Average Grant Date Fair Value, Forfeited (in dollars per share)			9.66
Weighted-Average Grant Date Fair Value, ending balance (in dollars per share)	$ 11.16		$ 10.40

Stock-Based Compensation - Su73

Stock-Based Compensation - Summary of Stock Options Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	4 Months Ended	6 Months Ended		12 Months Ended
	Jan. 03, 2017	Dec. 29, 2015	Jun. 30, 2015	Jan. 03, 2017	Dec. 30, 2014	Dec. 31, 2013	Jun. 30, 2015	Dec. 30, 2014
Shares
Granted (in shares)	122,000
Predecessor
Shares
Options outstanding, beginning of period (in shares)		0	90,000		20,000
Granted (in shares)			0		70,000
Exercised (in shares)			(90,000)		0
Forfeited (in shares)			0		0
Options outstanding, end of period (in shares)			0		90,000	20,000
Options exercisable (in shares)							0
Options exercisable and expected to vest (in shares)							0
Weighted Average Exercise Price
Weighted Average Exercise Price, beginning balance (in dollars per share)		$ 0	$ 23.10		$ 25
Weighted Average Exercise Price, Granted (in dollars per share)			0		22.60
Weighted Average Exercise Price, Exercised (in dollars per share)			23.10		0
Weighted Average Exercise Price, Forfeited (in dollars per share)			0		0
Weighted Average Exercise Price, end of period (in dollars per share)		$ 0	$ 23.10		$ 25	$ 25	$ 0	$ 23.10
Weighted Average Exercise Price, Options exercisable (in dollars per share)							0
Weighted Average Exercise Price, Options exercisable and expected to vest (in dollars per share)							$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Weighted Average Remaining Contractual Term, Options outstanding (in years)					8 years 8 months 12 days	7 years 8 months 12 days
Weighted Average Remaining Contractual Term, Options granted (in years)					9 years 3 months 18 days
Aggregate Intrinsic Value, Options outstanding								$ 1,400
Successor
Shares
Options outstanding, beginning of period (in shares)				224,000
Granted (in shares)				122,000
Exercised (in shares)				(500)
Forfeited (in shares)				(11,000)
Options outstanding, end of period (in shares)	334,500	224,000		334,500
Options exercisable (in shares)	54,500
Options exercisable and expected to vest (in shares)	308,919
Weighted Average Exercise Price
Weighted Average Exercise Price, beginning balance (in dollars per share)				$ 10.40
Weighted Average Exercise Price, Granted (in dollars per share)				9.14
Weighted Average Exercise Price, Exercised (in dollars per share)				10.40
Weighted Average Exercise Price, Forfeited (in dollars per share)				10.40
Weighted Average Exercise Price, end of period (in dollars per share)	$ 9.94	$ 10.40		$ 10.40
Weighted Average Exercise Price, Options exercisable (in dollars per share)	10.38
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term				6 years
Weighted Average Exercise Price, Options exercisable and expected to vest (in dollars per share)	$ 9.95
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Weighted Average Remaining Contractual Term, Options outstanding (in years)		6 years 6 months		6 years 1 month 21 days
Weighted Average Remaining Contractual Term, Options excercisable and expected to vest (in years)				6 years 1 month 17 days
Aggregate Intrinsic Value, Options outstanding	$ 1,464	$ 67
Aggregate Intrinsic Value, Options exercisable	215
Aggregate Intrinsic Value, Options exercisable and expected to vest	$ 1,349

Stock-Based Compensation - Assu

Stock-Based Compensation - Assumptions Used in Option-pricing Valuation (Details) - Successor - USD ($)	6 Months Ended	12 Months Ended
	Dec. 29, 2015	Jan. 03, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility (percent)	38.01%	37.64%
Risk-free rate of return (percent)	1.84%	1.12%
Expected life (in years)	5 years 6 months	5 years 6 months
Dividend yield	$ 0	$ 0
Fair value per share at date of grant (in dollars per share)	$ 3.93	$ 3.31

Shareholders' Equity - Addition

Shareholders' Equity - Additional Information (Detail)	Aug. 08, 2016shares	Jul. 25, 2016shares	Jul. 11, 2016$ / sharesshares	Jun. 30, 2015USD ($)$ / sharesshares	Mar. 20, 2015USD ($)$ / sharesshares	Mar. 12, 2015	Oct. 31, 2015shares	Nov. 30, 2013shares	Dec. 29, 2015USD ($)shares	Jun. 30, 2015USD ($)$ / sharesshares	Jan. 03, 2017USD ($)vote$ / sharesshares	Dec. 30, 2014USD ($)	Aug. 23, 2016USD ($)	Jun. 14, 2016USD ($)shares	Feb. 26, 2016USD ($)
Class of Stock [Line Items]
Number of votes entitled to each share | vote											1
Warrant exercise price per share (in dollars per share) | $ / shares			$ 11.50
Warrants exercisable, term (in days)				30 days
Issuance of common stock (in shares)	1,533,542
Number of shares, classified outside of permanent equity (in shares)														13,622,394
Redemption value of shares, classified outside of permanent equity | $				$ 136,200,000						$ 136,200,000				$ 136,200,000
Business combination, shares redeemed (in shares)				1,115						1,115
Redemption price of shares redeemed (in dollars per share) | $ / shares				$ 10						$ 10
Stock purchase agreement date						Mar. 12, 2015
Number of shares received in exchange for each warrant			0.2780
Number of shares received in exchange offer			1
Number of warrants exchanged for each share			3.6
Number of warrants eligible for exchange offer, maximum		7,750,000	6,750,000
Number of warrants tendered in the exchange offer	5,516,243
Number of warrants tendered by directors and executive officers	1,501,800
Warrants outstanding	6,646,574
Transaction costs related to exchange offer | $											$ 600,000
IPO
Class of Stock [Line Items]
Warrants issued (in shares)								12,250,000
Issuance of common stock (in shares)								15,000,000
Private Placement
Class of Stock [Line Items]
Warrants issued (in shares)				389,623
Secondary Offering
Class of Stock [Line Items]
Shareholders disclosure, sale of stock (in shares)							3,372,016
Over-Allotment Option
Class of Stock [Line Items]
Shareholders disclosure, sale of stock (in shares)							505,802
DTH
Class of Stock [Line Items]
Issuance of common stock (in shares)				4,553,540
Minority equity investment of wholly-owned subsidiaries in connection with stock purchase agreement | $					$ 120,000,000
Proceeds from issuance of common stock | $					$ 91,200,000
Purchase of new shares of common stock (in shares)					2,348,968
Stock purchase agreement date											Mar. 12, 2015
Successor
Class of Stock [Line Items]
Common stock, shares authorized (in shares)									400,000,000		400,000,000
Common stock, shares issued (in shares)									38,802,425		39,153,503
Common stock, shares outstanding (in shares)									38,802,425		39,153,503
Warrants to purchase of common stock (in shares)											6,424,373
Warrant exercise price per share (in dollars per share) | $ / shares											$ 11.50
Preferred stock, shares authorized (in shares)									1,000,000		1,000,000
Preferred stock, shares issued (in shares)									0		0
Preferred stock, shares outstanding (in shares)									0		0
Proceeds from issuance of common stock | $									$ 35,000,000		$ 0
Payment of deferred underwriter compensation | $									5,250,000		0
Shares/warrants repurchased, value | $											15,314,000
Successor | Secondary Offering
Class of Stock [Line Items]
Payment of deferred underwriter compensation | $									$ 700,000
Predecessor
Class of Stock [Line Items]
Issuance of common stock (in shares)				3,089,532
Proceeds from issuance of common stock | $				$ 91,200,000						$ 91,236,000		$ 0
Shares of common stock warrants issued (in shares)					213,025
Reduction in warrant liability due to mark-to-market adjustment | $										35,000
Payment of deferred underwriter compensation | $										$ 0		$ 0
Predecessor | GSMP
Class of Stock [Line Items]
Warrants to purchase of common stock (in shares)					597,802
Warrant exercise price per share (in dollars per share) | $ / shares					$ 25
Fair value of warrant liability | $					$ 8,300,000
Common shares redeemed (in shares)					384,777
Predecessor | DTH
Class of Stock [Line Items]
Issuance of common stock (in shares)				2,348,968
Proceeds from issuance of common stock | $				$ 91,200,000
Common Stock and Warrants [Member]
Class of Stock [Line Items]
Maximum authorized stock & warrant repurchase amount (up to) | $											50,000,000		$ 25,000,000		$ 25,000,000
Common Stock and Warrants [Member] | Successor
Class of Stock [Line Items]
Remaining authorized stock/warrant repurchase amount | $											$ 34,800,000
Common Stock | Successor
Class of Stock [Line Items]
Shares/warrants repurchased (in shares/warrants)											1,347,300
Average cost per share/warrant (in dollars per share/warrant) | $ / shares											$ 10
Shares/warrants repurchased, value | $											$ 13,500,000
Dilutive effect of warrants | Successor
Class of Stock [Line Items]
Shares/warrants repurchased (in shares/warrants)											699,007
Average cost per share/warrant (in dollars per share/warrant) | $ / shares											$ 2.54
Shares/warrants repurchased, value | $											$ 1,800,000

Earnings per Share - Schedule o

Earnings per Share - Schedule of Basic and Diluted Net Income per Share Data (Detail) - USD ($) $ / shares in Units, $ in Thousands	Jun. 30, 2015		Sep. 08, 2015		Sep. 06, 2016		Jun. 14, 2016		Mar. 22, 2016		Jun. 16, 2015		Mar. 24, 2015		Jan. 03, 2017	Dec. 29, 2015		Dec. 29, 2015	Jun. 30, 2015	Jan. 03, 2017	Dec. 30, 2014
Denominator:
Dilutive effect (in shares)																					0
Successor
Numerator:
Net income (loss)			$ (2,186)	[1]	$ 4,949	[2]	$ 4,864	[3]	$ 3,061	[4]					$ 8,039	$ 4,839	[5]	$ 2,653		$ 20,913
Denominator:
Weighted-average shares outstanding - basic (in shares)																		38,802,425		38,725,541
Weighted-average shares outstanding - diluted (in shares)																		40,249,993		39,274,649
Net (loss) income per share - basic (in dollars per share)			$ (0.06)		$ 0.13		$ 0.13		$ 0.08						$ 0.21	$ 0.12		$ 0.07		$ 0.54
Net (loss) income per share - diluted (in dollars per share)			$ (0.06)		$ 0.13		$ 0.13		$ 0.08						$ 0.20	$ 0.12		$ 0.07		$ 0.53
Antidilutive options, unvested restricted stock awards, unvested RSUs and warrants excluded from the computations (in shares)																		5,365		8,343,842
Successor | Dilutive effect of restricted shares and RSUs
Denominator:
Dilutive effect (in shares)																		744		263,003
Successor | Dilutive effect of stock options
Denominator:
Dilutive effect (in shares)																		0		0
Successor | Dilutive effect of warrants
Denominator:
Dilutive effect (in shares)																		1,446,824		286,105
Predecessor
Numerator:
Net income (loss)	$ 2,416	[6]									$ 4,628	[7]	$ (4,940)	[8]					$ 2,104		$ (9,255)
Denominator:
Weighted-average shares outstanding - basic (in shares)																			5,492,417		3,907,835
Weighted-average shares outstanding - diluted (in shares)																			5,610,859		3,907,835
Net (loss) income per share - basic (in dollars per share)	$ 0.36										$ 0.69		$ (1.21)						$ 0.38		$ (2.37)
Net (loss) income per share - diluted (in dollars per share)	$ 0.36										$ 0.69		$ (1.21)						$ 0.37		$ (2.37)
Antidilutive options, unvested restricted stock awards, unvested RSUs and warrants excluded from the computations (in shares)																			0		28,831
Predecessor | Dilutive effect of restricted shares and RSUs
Denominator:
Dilutive effect (in shares)																			13,972
Predecessor | Dilutive effect of stock options
Denominator:
Dilutive effect (in shares)																			93,634		0
Predecessor | Dilutive effect of warrants
Denominator:
Dilutive effect (in shares)																			10,836		0
[1]	Includes transaction-related costs of $12.0 million.
[2]	Includes transaction-related costs of $0.5 million.
[3]	Includes transaction-related costs of $0.1 million
[4]	Includes transaction-related costs of $0.1 million.
[5]	Includes transaction-related costs of $1.0 million.
[6]	Includes transaction-related costs of $0.1 million.
[7]	Includes transaction related costs of $0.9 million.
[8]	Includes transaction-related costs of $6.3 million.

Income Taxes - Schedule of Comp

Income Taxes - Schedule of Components of Provision for Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 29, 2015	Jun. 30, 2015	Jan. 03, 2017	Dec. 30, 2014
Successor
Current:
Federal	$ 0		$ 4,204
State	24		270
Total current income tax expense (benefit)	24		4,474
Deferred:
Federal	(90)		7,145
State	178		3,710
Total deferred income tax expense (benefit)	88		10,855
Income tax provision	$ 112		$ 15,329
Predecessor
Current:
Federal		$ 110		$ 0
State		79		(67)
Total current income tax expense (benefit)		189		(67)
Deferred:
Federal		15		(128)
State		536		1,293
Total deferred income tax expense (benefit)		551		1,165
Income tax provision		$ 740		$ 1,098

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Rates and the Statutory Federal Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 29, 2015	Jun. 30, 2015	Jan. 03, 2017	Dec. 30, 2014
Successor
Effective Income Tax Rate Reconciliation, Amount [Abstract]
Federal income taxes	$ 968		$ 12,685
State and local income taxes, net of federal tax benefit	280		1,882
Targeted job credits	(512)		(448)
Warrant liability	0		0
Investment in subsidiary	83		570
Change in valuation allowance	(1,927)		0
Transaction costs	1,194		227
Permanent tax differences and other	26		413
Income tax provision	$ 112		$ 15,329
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Federal income taxes (percent)	35.00%		35.00%
State and local income taxes, net of federal tax benefit (percent)	10.10%		5.20%
Targeted job credits (percent)	(18.50%)		(1.20%)
Warrant liability (percent)	(0.00%)		(0.00%)
Investment in subsidiary (percent)	3.00%		1.60%
Change in valuation allowance (percent)	(69.70%)		0.00%
Transaction costs (percent)	43.20%		0.60%
Permanent tax differences and other (percent)	1.00%		1.10%
Effective income tax rates (percent)	4.10%		42.30%
Predecessor
Effective Income Tax Rate Reconciliation, Amount [Abstract]
Federal income taxes		$ 995		$ (2,855)
State and local income taxes, net of federal tax benefit		435		(348)
Targeted job credits		(34)		(289)
Warrant liability		(12)		496
Investment in subsidiary		383		560
Change in valuation allowance		(2,805)		3,097
Transaction costs		2,255		0
Permanent tax differences and other		(477)		437
Income tax provision		$ 740		$ 1,098
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Federal income taxes (percent)		35.00%		35.00%
State and local income taxes, net of federal tax benefit (percent)		15.30%		4.20%
Targeted job credits (percent)		(1.20%)		3.50%
Warrant liability (percent)		(0.40%)		(6.10%)
Investment in subsidiary (percent)		13.50%		(6.90%)
Change in valuation allowance (percent)		(98.60%)		(38.00%)
Transaction costs (percent)		79.30%		0.00%
Permanent tax differences and other (percent)		(16.90%)		(5.20%)
Effective income tax rates (percent)		26.00%		(13.50%)

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - Successor - USD ($)	Jan. 03, 2017	Dec. 29, 2015
Deferred tax assets:
Deferred rent	$ 630,000	$ 291,000
Accrued insurance	4,699,000	5,094,000
Reserve for restructuring and closed restaurants	1,252,000	1,922,000
Net operating loss carryforwards and tax credits	988,000	9,755,000
Deferred income	1,801,000	2,259,000
Stock-based compensation	919,000	597,000
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Employee Compensation	2,897,000	2,865,000
Other, net	650,000	383,000
Deferred tax assets	13,836,000	23,166,000
Less valuation allowance	0	0
Net deferred tax assets	13,836,000	23,166,000
Deferred tax liabilities:
Property, equipment and intangibles	(96,929,000)	(95,996,000)
Investment in subsidiary	(6,045,000)	(4,639,000)
Prepaid expenses	(2,135,000)	(2,054,000)
Deferred tax liabilities	(105,109,000)	(102,689,000)
Net deferred tax liabilities	$ (91,273,000)	$ (79,523,000)

Income Taxes - Schedule of Unre

Income Taxes - Schedule of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 29, 2015	Jun. 30, 2015	Jan. 03, 2017	Dec. 30, 2014
Successor
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of period			$ 212
Increases (decreases) related to prior year tax positions	$ 0		0
Increases (decreases) related to current year tax positions	0		0
Expiration of the statute of limitations for the assessment of taxes	0		0
Settlements	0		0
Balance at end of period	212		$ 212
Predecessor
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of period	$ 212	$ 0		$ 0
Increases (decreases) related to prior year tax positions		0		0
Increases (decreases) related to current year tax positions		212		0
Expiration of the statute of limitations for the assessment of taxes		0		0
Settlements		0		0
Balance at end of period		$ 212		$ 0

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	6 Months Ended		12 Months Ended
	Dec. 29, 2015	Jun. 30, 2015	Jan. 03, 2017	Dec. 30, 2014
Predecessor
Income Tax Disclosure [Line Items]
Effective income tax rates (percent)		26.00%		(13.50%)
Successor
Income Tax Disclosure [Line Items]
Effective income tax rates (percent)	4.10%		42.30%
Deferred tax assets, valuation allowance	$ 0		$ 0
Income tax benefit attributable to change in valuation allowance	1,900,000
Liability for uncertain tax positions	$ 200,000		200,000
Unrecognized tax benefits that would impact effective tax rate			200,000
Impact to effective tax due to change in legislation	(18.50%)
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	$ 0		0
Domestic Tax Authority | Successor
Income Tax Disclosure [Line Items]
Operating loss carryforwards			0
Tax credit carryforward			0
State and Local Jurisdiction | Successor
Income Tax Disclosure [Line Items]
Operating loss carryforwards			10,300,000
Tax credit carryforward			$ 600,000

Leases - Additional Information

Leases - Additional Information (Details) $ in Thousands	4 Months Ended		6 Months Ended		12 Months Ended
	Jan. 03, 2017USD ($)propertylocation	Dec. 29, 2015USD ($)location	Dec. 29, 2015USD ($)	Jun. 30, 2015USD ($)	Jan. 03, 2017USD ($)propertylocation	Dec. 29, 2015USD ($)	Dec. 30, 2014USD ($)
Operating Leased Assets [Line Items]
Number of properties subleased | property	30				30
Number of underperforming locations | location	12
Number of Underperforming Restaurant Locations, Terminated | location					1
Net proceeds from sale-leaseback arrangements					$ 3,400
Leaseback arrangement term (in years)					35 years
Predecessor
Operating Leased Assets [Line Items]
Sublease rent income				$ 1,100			$ 2,087
Sublease contingent rental income						$ 300	500
Successor [Member]
Operating Leased Assets [Line Items]
Deferred rent liability	$ 18,700	$ 20,400	$ 20,400		$ 18,700	20,400
Unfavorable lease liabilities, net	17,072	19,685	19,685		17,072	19,685
Unfavorable leases, accumulated amortization	3,900	$ 1,300	1,300		3,900	$ 1,300
Sublease rent income			1,100		2,121
Sublease contingent rental income			300		100
Total sublease amounts receivable	$ 34,000				$ 34,000
Number of Underperforming Restaurant Locations, Subleased | location					11
Number of underperforming locations | location		12
Sale of Land and Building in Victorville
Operating Leased Assets [Line Items]
Leaseback arrangement term (in years)					1 year
Lessee Leasing Arrangements, Operating Leases, Termination Notice					60 days
Sale of Land and Building in Bakersfield
Operating Leased Assets [Line Items]
Leaseback arrangement term (in years)					20 years
Capital Lease Obligations | Successor [Member]
Operating Leased Assets [Line Items]
Interest rate on capital lease	8.00%				8.00%
Occupancy and Other - Franchise Subleases | Predecessor
Operating Leased Assets [Line Items]
Sublease rent income				$ 1,100			$ 2,100
Occupancy and Other - Franchise Subleases | Successor [Member]
Operating Leased Assets [Line Items]
Sublease rent income			$ 1,100		$ 2,200

Leases - Schedule of Rent Expen

Leases - Schedule of Rent Expense (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 29, 2015	Jun. 30, 2015	Jan. 03, 2017	Dec. 30, 2014
Successor
Operating Leased Assets [Line Items]
Minimum rental expense	$ 12,384		$ 26,465
Favorable and unfavorable lease assets and liabilities amortization, net	(364)		(607)
Straight-line rent expense	518		781
Contingent rent expense	2,033		805
Sublease rent income	(1,100)		(2,121)
Rent expense	$ 13,471		$ 25,323
Predecessor
Operating Leased Assets [Line Items]
Minimum rental expense		$ 12,405		$ 23,819
Favorable and unfavorable lease assets and liabilities amortization, net		3		144
Straight-line rent expense		277		648
Contingent rent expense		2,063		3,912
Sublease rent income		(1,100)		(2,087)
Rent expense		$ 13,648		$ 26,436

Leases - Minimum Commitments an

Leases - Minimum Commitments and Receipts (Details) - Successor $ in Thousands	Jan. 03, 2017USD ($)
Capital Leases, Future Minimum Payments, Net Present Value [Abstract]
Capital Lease and Deemed Landlord Financing Liabilities, 2017	$ 3,237
Capital Lease and Deemed Landlord Financing Liabilities, 2018	2,922
Capital Lease and Deemed Landlord Financing Liabilities, 2019	2,424
Capital Lease and Deemed Landlord Financing Liabilities, 2020	2,180
Capital Lease and Deemed Landlord Financing Liabilities, 2021	2,049
Capital Lease and Deemed Landlord Financing Liabilities, Thereafter	18,833
Capital Lease and Deemed Landlord Financing Liabilities, Total minimum lease payments	31,645
Capital Lease and Deemed Landlord Financing Liabilities, Imputed Interest	(13,930)
Capital Lease and Deemed Landlord Financing Liabilities, Present value of payments	17,715
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
Operating Leases, 2017	29,916
Operating Leases, 2018	28,576
Operating Leases, 2019	25,978
Operating Leases, 2020	24,118
Operating Leases, 2021	22,661
Operating Leases, Thereafter	144,551
Operating Leases, Total minimum lease payments	275,800
Operating Leases, Future Minimum Payments Receivable [Abstract]
Operating Subleases, 2017	(2,507)
Operating Subleases, 2018	(2,567)
Operating Subleases, 2019	(2,552)
Operating Subleases, 2020	(2,499)
Operating Subleases, 2021	(2,478)
Operating Subleases, Thereafter	(21,349)
Operating Subleases, Total minimum lease payments	(33,952)
Net Lease Commitments, 2017	30,646
Net Lease Commitments, 2018	28,931
Net Lease Commitments, 2019	25,850
Net Lease Commitments, 2020	23,799
Net Lease Commitments, 2021	22,232
Net Lease Commitments, Thereafter	142,035
Net Lease Commitments, Total minimum lease payments	$ 273,493

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 29, 2015	Jun. 30, 2015	Jan. 03, 2017
Loss Contingencies [Line Items]
Purchasing commitments contract extended terms			2,021
Insurance deductible per claim			$ 350
Successor
Loss Contingencies [Line Items]
Contractual purchase obligations for goods and services			$ 76,600
Officers | Termination Incentive Payments
Loss Contingencies [Line Items]
Base salary and bonus incentive payments after termination, term (in years)			1 year
Officers | Termination Incentive Payments | Successor
Loss Contingencies [Line Items]
Contingent liability related to Severance Agreements and Executive Employment Agreements	$ 3,700		$ 3,500
Litigation Case on April 2015
Loss Contingencies [Line Items]
Insurance deductible per claim			250
Litigation Case on April 2015 | Successor
Loss Contingencies [Line Items]
Legal defense fees	100		300
Litigation Case on April 2015 | Predecessor
Loss Contingencies [Line Items]
Legal defense fees		$ 700
Insurance Claims | Successor
Loss Contingencies [Line Items]
Reimbursement from insurance claims	$ 300		$ 800

Retirement Plans - Additional I

Retirement Plans - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 29, 2015	Jun. 30, 2015	Jan. 03, 2017	Dec. 30, 2014
Successor
Defined Contribution Plan Disclosure [Line Items]
Matching contributions	$ 40		$ 80
Predecessor
Defined Contribution Plan Disclosure [Line Items]
Matching contributions		$ 40		$ 60

Quarterly Financial Data (Una87

Quarterly Financial Data (Unaudited) - Schedule of Quarterly Financial Information (Details) - USD ($) $ / shares in Units, $ in Thousands	Jun. 30, 2015		Jun. 30, 2015	Sep. 08, 2015		Sep. 06, 2016		Jun. 14, 2016		Mar. 22, 2016		Jun. 16, 2015		Mar. 24, 2015		Jan. 03, 2017	Dec. 29, 2015		Dec. 29, 2015	Jun. 30, 2015	Jan. 03, 2017	Dec. 30, 2014
Earnings (loss) per share:
Transaction-related costs			$ 10,200
Successor
Condensed Financial Statements, Captions [Line Items]
Total revenue				$ 82,035		$ 104,419		$ 100,026		$ 97,403						$ 150,235	$ 133,415		$ 206,939		$ 434,064
Income from operations				8,463		10,927		9,706		6,740						15,927	10,784		19,247		43,300
Net income (loss)				$ (2,186)	[1]	$ 4,949	[2]	$ 4,864	[3]	$ 3,061	[4]					$ 8,039	$ 4,839	[5]	$ 2,653		$ 20,913
Earnings (loss) per share:
Basic (in dollars per share)				$ (0.06)		$ 0.13		$ 0.13		$ 0.08						$ 0.21	$ 0.12		$ 0.07		$ 0.54
Diluted (in dollars per share)				$ (0.06)		$ 0.13		$ 0.13		$ 0.08						$ 0.20	$ 0.12		$ 0.07		$ 0.53
Transaction-related costs				$ 12,000		$ 500		$ 100		$ 100							$ 1,000		$ 12,300		$ 100
Predecessor
Condensed Financial Statements, Captions [Line Items]
Total revenue	$ 16,532											$ 97,603		$ 94,418						$ 200,676		$ 380,800
Income from operations	1,693											11,256		8,745						21,694		27,332
Net income (loss)	$ 2,416	[6]										$ 4,628	[7]	$ (4,940)	[8]					$ 2,104		$ (9,255)
Earnings (loss) per share:
Basic (in dollars per share)	$ 0.36											$ 0.69		$ (1.21)						$ 0.38		$ (2.37)
Diluted (in dollars per share)	$ 0.36											$ 0.69		$ (1.21)						$ 0.37		$ (2.37)
Transaction-related costs	$ 100											$ 900		$ 6,300						$ 7,300
[1]	Includes transaction-related costs of $12.0 million.
[2]	Includes transaction-related costs of $0.5 million.
[3]	Includes transaction-related costs of $0.1 million
[4]	Includes transaction-related costs of $0.1 million.
[5]	Includes transaction-related costs of $1.0 million.
[6]	Includes transaction-related costs of $0.1 million.
[7]	Includes transaction related costs of $0.9 million.
[8]	Includes transaction-related costs of $6.3 million.

Schedule II - Valuation and Q88

Schedule II - Valuation and Qualifying Accounts (Details) - Valuation Allowance for Deferred Tax Assets - USD ($) $ in Thousands	6 Months Ended				12 Months Ended
	Dec. 29, 2015		Jun. 30, 2015		Jan. 03, 2017	Dec. 30, 2014
Successor
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period	$ 1,926	[1]			$ 0
Charged to costs and expenses	0				0
Charge to other accounts	0				0
Deductions	(1,926)				0
Balance at end of period	0		$ 1,926	[1]	$ 0
Predecessor
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period	$ 17,398	[2]	20,217			$ 17,077
Charged to costs and expenses			0			3,098
Charge to other accounts			0			42
Deductions			(2,819)			0
Balance at end of period			$ 17,398	[2]		$ 20,217
[1]	(A) Del Taco Restaurants, Inc. had a full valuation allowance on its deferred taxes assets of $1.9 million as of June 30, 2015 which was not presented with Del Taco Holdings, Inc.'s (DTH) predecessor financial results.
[2]	(B) As part of purchase accounting, Del Taco Restaurants, Inc. (the "Company") was required to record all of DTH's acquired assets and liabilities at their acquisition date fair value, including deferred income taxes. The Company considered the weight of both positive and negative evidence and concluded that it is more likely than not that DTH's deferred tax assets will be realized and that no valuation allowance on DTH's deferred tax asset was required as of the date of acquisition. As a result, the Company established deferred tax assets as well as deferred tax liabilities related to indefinite-lived intangibles through the purchase price allocation and the $17.4 million valuation allowance as of June 30, 2015 (Predecessor) was not established through purchase accounting.