Lub Liquidating Trust (LUB) 10-K 23 Nov 16 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Aug. 31, 2016	Nov. 09, 2016	Mar. 09, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	LUBYS INC
Trading Symbol	lub
Entity Central Index Key	16,099
Current Fiscal Year End Date	--08-31
Entity Filer Category	Accelerated Filer
Document Type	10-K
Document Period End Date	Aug. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		28,971,670
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 93,638,100

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Aug. 31, 2016	Aug. 26, 2015
Current Assets:
Cash and cash equivalents	$ 1,339	$ 1,501
Trade accounts and other receivables, net	5,919	5,175
Food and supply inventories	4,596	4,483
Prepaid expenses	3,147	3,402
Assets related to discontinued operations	1	10
Deferred income taxes	540	577
Total current assets	15,542	15,148
Property held for sale	5,522	4,536
Assets related to discontinued operations	3,192	3,671
Property and equipment, net	193,218	200,202
Intangible assets, net	21,074	22,570
Goodwill	1,605	1,643
Deferred income taxes	8,738	12,917
Other assets	3,334	3,571
Total assets	252,225	264,258
Current Liabilities:
Accounts payable	17,539	20,173
Liabilities related to discontinued operations	412	408
Accrued expenses and other liabilities	23,752	23,967
Total current liabilities	41,703	44,548
Credit facility debt	37,000	37,500
Liabilities related to discontinued operations	17	182
Other liabilities	7,752	7,369
Total liabilities	86,472	89,599
Commitments and Contingencies
SHAREHOLDERS’ EQUITY
Common stock, $0.32 par value; 100,000,000 shares authorized; Shares issued were 29,440,041 and 29,134,603, respectively; Shares outstanding were 28,940,041 and 28,634,603, respectively	9,421	9,323
Paid-in capital	30,348	29,006
Retained earnings	130,759	141,105
Less cost of treasury stock, 500,000 shares	(4,775)	(4,775)
Total shareholders’ equity	165,753	174,659
Total liabilities and shareholders’ equity	$ 252,225	$ 264,258

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Aug. 31, 2016	Aug. 26, 2015
Common stock, par value (in Dollars per share)	$ 0.32	$ 0.32
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	29,440,041	29,134,603
Common stock, shares outstanding (in shares)	28,940,041	28,634,603
Treasury stock, shares (in shares)	500,000	500,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Aug. 31, 2016	Aug. 26, 2015	Aug. 27, 2014
SALES:
Restaurant sales	$ 378,111	$ 370,192	$ 369,808
Culinary contract services	16,695	16,401	18,555
Franchise revenue	7,250	6,961	7,027
Vending revenue	583	531	532
TOTAL SALES	402,639	394,085	395,922
COSTS AND EXPENSES:
Cost of food	106,980	107,051	106,747
Payroll and related costs	132,960	127,692	126,696
Other operating expenses	60,961	63,133	62,048
Occupancy costs	22,374	21,084	22,049
Opening costs	787	2,743	2,165
Cost of culinary contract services	14,955	14,786	16,847
Cost of franchise operations	1,877	1,668	1,733
Depreciation and amortization	21,889	21,407	20,101
Selling, general and administrative expenses	42,422	38,759	40,707
Provision for asset impairments and restaurant closings, net	1,442	636	2,717
Net Gain on disposition of property and equipment	(684)	(3,994)	(2,357)
Total costs and expenses	405,963	394,965	399,453
LOSS FROM OPERATIONS	(3,324)	(880)	(3,531)
Interest income	4	4	6
Interest expense	(2,247)	(2,337)	(1,247)
Other income, net	186	521	1,101
Loss before income taxes and discontinued operations	(5,381)	(2,692)	(3,671)
Provision (benefit) for income taxes	4,875	(1,076)	(1,660)
Loss from continuing operations	(10,256)	(1,616)	(2,011)
Loss from discontinued operations, net of income taxes	(90)	(458)	(1,436)
NET LOSS	$ (10,346)	$ (2,074)	$ (3,447)
Loss per share from continuing operations:
Basic (in Dollars per share)	$ (0.35)	$ (0.06)	$ (0.07)
Assuming dilution (in Dollars per share)	(0.35)	(0.06)	(0.07)
Loss per share from discontinued operations:
Basic (in Dollars per share)	0	(0.01)	(0.05)
Assuming dilution (in Dollars per share)	0	(0.01)	(0.05)
Net loss per share:
Basic (in Dollars per share)	(0.35)	(0.07)	(0.12)
Assuming dilution (in Dollars per share)	$ (0.35)	$ (0.07)	$ (0.12)
Weighted-average shares outstanding:
Basic (in Shares)	29,226	28,974	28,812
Assuming dilution (in Shares)	29,226	28,974	28,812

Consolidated Statements of Shar

Consolidated Statements of Shareholders’ Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Treasury Stock [Member]	Paid-in Capital [Member]	Retained Earnings [Member]
Beginning Balance at Aug. 28, 2013	$ 177,133	$ 9,217	$ (4,775)	$ 26,065	$ 146,626
Beginning Balance (in Shares) at Aug. 28, 2013		28,804	(500)
Net loss for the year	(3,447)				(3,447)
Common stock issued under nonemployee director benefit plans	27	$ 10		17
Common stock issued under nonemployee director benefit plans (in Shares)		31
Common stock issued under employee benefit plans	98	$ 20		78
Common stock issued under employee benefit plans (in Shares)		63
Excess tax benefits (deficit) from share-based compensation	50			50
Share-based compensation expense	1,163	$ 17		1,146
Share-based compensation expense (in Shares)		52
Ending Balance at Aug. 27, 2014	175,024	$ 9,264	$ (4,775)	27,356	143,179
Ending Balance (in Shares) at Aug. 27, 2014		28,950	(500)
Net loss for the year	(2,074)				(2,074)
Common stock issued under nonemployee director benefit plans	0	$ 13		(13)
Common stock issued under nonemployee director benefit plans (in Shares)		40
Common stock issued under employee benefit plans	190	$ 26		164
Common stock issued under employee benefit plans (in Shares)		82
Excess tax benefits (deficit) from share-based compensation	5			5
Share-based compensation expense	1,514	$ 20		1,494
Share-based compensation expense (in Shares)		63
Ending Balance at Aug. 26, 2015	174,659	$ 9,323	$ (4,775)	29,006	141,105
Ending Balance (in Shares) at Aug. 26, 2015		29,135	(500)
Net loss for the year	(10,346)				(10,346)
Common stock issued under nonemployee director benefit plans		$ 19		(19)
Common stock issued under nonemployee director benefit plans (in Shares)		60
Common stock issued under employee benefit plans	82	$ 57		25
Common stock issued under employee benefit plans (in Shares)		177
Excess tax benefits (deficit) from share-based compensation	(119)			(119)
Share-based compensation expense	1,477	$ 22		1,455
Share-based compensation expense (in Shares)		68
Ending Balance at Aug. 31, 2016	$ 165,753	$ 9,421	$ (4,775)	$ 30,348	$ 130,759
Ending Balance (in Shares) at Aug. 31, 2016		29,440	(500)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2016	Aug. 26, 2015	Aug. 27, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (10,346)	$ (2,074)	$ (3,447)
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for asset impairments and (gains) on property sales	734	(3,385)	1,347
Depreciation and amortization	21,906	21,431	20,221
Amortization of debt issuance cost	313	204	123
Share-based compensation expense	1,477	1,514	1,288
Excess tax deficit (benefit) from share-based compensation	119	(5)	(50)
Deferred tax provision (benefit)	4,707	(1,996)	(3,348)
Cash provided by operating activities before changes in operating asset and liabilities	18,910	15,689	16,134
Changes in operating assets and liabilities:
Increase in trade accounts and other receivables	(744)	(1,063)	(29)
Decrease (Increase) in food and supply inventories	(616)	1,073	(530)
Decrease (Increase) in prepaid expenses and other assets	215	(268)	917
Increase (Decrease) in accounts payable, accrued expenses and other liabilities	(3,906)	(5,115)	3,947
Net cash provided by operating activities	13,859	10,316	20,439
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from disposal of assets and property held for sale	4,794	13,278	4,130
Repayment of note receivable	17	57	23
Purchases of property and equipment	(18,253)	(20,378)	(46,184)
Net cash used in investing activities	(13,442)	(7,043)	(42,031)
CASH FLOWS FROM FINANCING ACTIVITIES:
Credit facility borrowings	106,000	108,000	105,900
Credit facility repayments	(106,500)	(112,500)	(83,100)
Debt issuance costs	(42)	(255)	(123)
Excess tax (deficit) benefit from share-based compensation	(119)	5	50
Proceeds received on the exercise of employee stock options	82	190	125
Net cash provided by (used in) financing activities	(579)	(4,560)	22,852
Net increase (decrease) in cash and cash equivalents	(162)	(1,287)	1,260
Cash and cash equivalents at beginning of period	1,501	2,788	1,528
Cash and cash equivalents at end of period	$ 1,339	$ 1,501	$ 2,788

Nature of Operations and Signif

Nature of Operations and Significant Accounting Policies	12 Months Ended
	Aug. 31, 2016
Accounting Policies [Abstract]
Nature of Operations and Significant Accounting Policies	Nature of Operations and Significant Accounting Policies Nature of Operations Luby’s, Inc. is based in Houston, Texas. As of August 31, 2016 , the Company owned and operated 175 restaurants, with 127 in Texas and the remainder in other states. In addition, the Company received royalties from 113 franchises as of August 31, 2016 located primarily throughout the United States. The Company’s owned and franchised restaurant locations are convenient to shopping and business developments, as well as, to residential areas. Accordingly, the restaurants appeal to a variety of customers at breakfast, lunch, and dinner. Culinary Contract Services consists of contract arrangements to manage food services for clients operating in primarily three lines of business: healthcare, higher education, and corporate dining. Principles of Consolidation The accompanying consolidated financial statements include the accounts of Luby’s, Inc. and its wholly owned subsidiaries. Luby’s, Inc. was restructured into a holding company on February 1, 1997, at which time all of the operating assets were transferred to Luby’s Restaurants Limited Partnership, a Texas limited partnership consisting of two wholly owned, indirect corporate subsidiaries of the Company. On July 9, 2010, Luby’s Restaurants Limited Partnership was converted into Luby’s Fuddruckers Restaurants, LLC, a Texas limited liability company (“LFR”). Unless the context indicates otherwise, the word “Company” as used herein includes Luby’s, Inc., LFR, and the consolidated subsidiaries of Luby’s, Inc. All significant intercompany accounts and transactions have been eliminated in consolidation. Reportable Segments Each restaurant is an operating segment because operating results and cash flow can be determined for each restaurant which is regularly reviewed by the chief operating decision maker. The Company has three reportable segments: Company-owned restaurants, franchise operations and Culinary Contract Services (“CCS”). Company-owned restaurants are aggregated into one reportable segment because the nature of the products and services, the production processes, the customers, the methods used to distribute the products and services, and the nature of the regulatory environment are alike. Cash and Cash Equivalents Cash and cash equivalents include highly liquid investments such as money market funds that have a maturity of three months or less. All of the Company’s bank account balances are insured by the Federal Deposit Insurance Corporation. However, balances in money market fund accounts are not insured. Amounts in transit from credit card companies are also considered cash equivalents because they are both short-term and highly liquid in nature and are typically converted to cash within three days of the sales transaction. Trade Accounts and Other Receivables, net Receivables consist principally of amounts due from franchises, culinary contract service clients, catering customers and restaurant food sales to corporations. Receivables are recorded at the invoiced amount. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. The Company determines the allowance based on historical loss experience for contract service clients, catering customers and restaurant sales to corporations. The Company determines the allowance for CCS receivables and franchise royalty and marketing and advertising receivables based on the franchisees’ and CCS clients’ unsecured default status. The Company periodically reviews its allowance for doubtful accounts. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. Inventories Food and supply inventories are stated at the lower of cost (first-in, first-out) or market. Property Held for Sale The Company periodically reviews long-lived assets against its plans to retain or ultimately dispose of properties. If the Company decides to dispose of a property, it will be moved to property held for sale and actively marketed. Property held for sale is recorded at amounts not in excess of what management currently expects to receive upon sale, less costs of disposal. Depreciation on assets moved to property held for sale is discontinued and gains are not recognized until the properties are sold. Impairment of Long-Lived Assets Impairment losses are recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the carrying amount. The Company evaluates impairments on a restaurant-by-restaurant basis and uses cash flow results and other market conditions as indicators of impairment. Debt Issuance Costs Debt issuance costs include costs incurred in connection with the arrangement of long-term financing agreements. These costs are amortized using the effective interest method over the respective term of the debt to which they specifically relate. Fair Value of Financial Instruments The carrying value of cash and cash equivalents, trade accounts and other receivables, accounts payable and accrued expenses approximates fair value based on the short-term nature of these accounts. The carrying value of credit facility debt also approximates fair value based on its recent renewal. Self-Insurance Accrued Expenses The Company self-insures a significant portion of expected losses under its workers’ compensation, employee injury and general liability programs. Accrued liabilities have been recorded based on estimates of the ultimate costs to settle incurred claims, both reported and not yet reported. These recorded estimated liabilities are based on judgments and independent actuarial estimates, which include the use of claim development factors based on loss history; economic conditions; the frequency or severity of claims and claim development patterns; and claim reserve management settlement practices. Revenue Recognition Revenue from restaurant sales is recognized when food and beverage products are sold. Unearned revenues are recorded as a liability for gift cards that have been sold but not yet redeemed and are recorded at their expected redemption value. When gift cards are redeemed, revenue is recognized, and unearned revenue is reduced. Revenue from culinary contract services is recognized when services are provided and reimbursable costs are incurred within contractual terms. Revenue from franchise royalties is recognized each fiscal period based on contractual royalty rates applied to the franchise’s restaurant sales each fiscal period. Royalties are accrued as earned and are calculated each period based on the franchisee’s reported sales. Area development fees and franchise fees are recognized as revenue when the Company has performed all material obligations and initial services. Area development fees are recognized proportionately with the opening of each new restaurant, which generally occurs upon the opening of the new restaurant. Until earned, these fees are accounted for as an accrued liability. Cost of CCS The cost of CCS includes all food, payroll and related expenses, other operating expenses and selling, general and administrative expenses related to culinary contract service sales. All depreciation and amortization, property disposal, asset impairment expenses associated with CCS are reported within those respective lines as applicable. Cost of Franchise Operations The cost of franchise operations includes all food, payroll and related expenses, other operating expenses and selling, general and administrative expenses related to franchise operations sales. All depreciation and amortization, property disposal, asset impairment expenses associated with franchise operations are reported within those respective lines as applicable. Advertising Expenses Advertising costs are expensed as incurred. Total advertising expense included in other operating expenses and selling, general and administrative expense was $6.3 million , $4.4 million , and $4.7 million in fiscal 2016 , 2015 , and 2014 , respectively. We record advertising attributable to local store marketing and local community involvement efforts in other operating expenses; we record advertising attributable to our brand identity, our promotional offers, and our other marketing messages intended to drive guest awareness of our brands, in selling, general, and administrative expenses. We believe this separation of our marketing and advertising costs assists with measurement of the profitability of individual restaurant locations by associating only the local store marketing efforts with the operations of each restaurant. Advertising expense included in other operating expenses attributable to local store marketing was $0.7 million , $1.2 million , and $0.8 million in fiscal 2016 , 2015 , and 2014 , respectively. Advertising expense included in selling, general and administrative expense was $5.6 million , $3.2 million , and $3.9 million in fiscal 2016 , 2015 , and 2014 , respectively. Depreciation and Amortization Property and equipment are recorded at cost. The Company depreciates the cost of equipment over its estimated useful life using the straight-line method. Leasehold improvements are amortized over the lesser of their estimated useful lives or the related lease terms. Depreciation of buildings is provided on a straight-line basis over the estimated useful lives. Opening Costs Opening costs are expenditures related to the opening of new restaurants through its opening periods, other than those for capital assets. Such costs are charged to expense when incurred. Operating Leases The Company leases restaurant and administrative facilities and administrative equipment under operating leases. Building lease agreements generally include rent holidays, rent escalation clauses and contingent rent provisions for a percentage of sales in excess of specified levels. Contingent rental expenses are recognized prior to the achievement of a specified target, provided that the achievement of the target is considered probable. Most of the Company’s lease agreements include renewal periods at the Company’s option. The Company recognizes rent holiday periods and scheduled rent increases on a straight-line basis over the lease term beginning with the date the Company takes possession of the leased space. Income Taxes The estimated future tax effects of temporary differences between the tax bases of assets and liabilities and amounts reported in the accompanying consolidated balance sheets, as well as operating loss and tax credit carrybacks and carryforwards are recorded. Deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets and liabilities (temporary differences) and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is recognized if, based on the weight of available evidence, it is more likely than not a portion or all of the deferred tax asset will not be recognized. Management makes judgments regarding the interpretation of tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions as well as by the Internal Revenue Service (“IRS”). In management’s opinion, adequate provisions for income taxes have been made for all open tax years. The potential outcomes of examinations are regularly assessed in determining the adequacy of the provision for income taxes and income tax liabilities. Management believes that adequate provisions have been made for reasonably possible outcomes related to uncertain tax matters. Sales Taxes The Company presents sales taxes on a net basis (excluded from revenue). Discontinued Operations Management evaluates unit closures for presentation in discontinued operations following guidance from ASC 205-20-55. To qualify for presentation as a discontinued operation, management determines if the closure or exit of a business location or activity meets the following conditions: (1) the operations and cash flows of the component have been (or will be) eliminated from the ongoing operations of the entity as a result of the disposal transaction and (2) there will not be any significant continuing involvement in the operations of the component after the disposal transaction. To evaluate whether these conditions are met, management considers whether the cash flows lost will not be recovered and generated by the ongoing entity, the level of guest traffic and sales transfer, the significance of the number of locations closed and expectancy of cash flow replacement by sales from new and existing locations, as well as the level of continuing involvement in the disposed operation. Operating and non-operating results of these locations are then classified and reported as discontinued operations of all periods presented. As of fiscal year 2016, management evaluates unit closures for presentation in discontinued operations following guidance from ASU 2014-08. Beginning in fiscal year 2016, in accordance with ASU No. 2014-08, the Company will only report the disposal of a component or a group of components of the Company in discontinued operations if the disposal of the components or group of components represents a strategic shift that has or will have a major effect on the Company’s operations and financial results. Adoption of this standard did not have a material impact on our consolidated financial statements. Share-Based Compensation Share-based compensation expense is estimated for equity awards at fair value at the grant date. The Company determines fair value of restricted stock awards based on the average of the high and low price of its common stock on the date awarded by the Board of Directors. The Company determines the fair value of stock option awards using a Black-Scholes option pricing model. The Black-Scholes option pricing model requires various judgmental assumptions including the expected dividend yield, stock price volatility and the expected life of the award. If any of the assumptions used in the model change significantly, share-based compensation expense may differ materially in the future, from that recorded in the current period. The fair value of performance share based award liabilities are estimated based on a Monte Carlo simulation model. For further discussion, see Note 13, “Share-Based Compensation,” below. Earnings Per Share Basic income per share is computed by dividing net income by the weighted-average number of shares outstanding, including restricted stock units, during each period presented. For the calculation of diluted net income per share, the basic weighted average number of shares is increased by the dilutive effect of stock options, determined using the treasury stock method. Accounting Periods The Company’s fiscal year ends on the last Wednesday in August. Accordingly, each fiscal year normally consists of 13 four-week periods, or accounting periods, accounting for 364 days in the aggregate. However, every fifth or sixth year, we have a fiscal year that consists of 53 weeks, accounting for 371 days in the aggregate; fiscal year 2016 was such a year. Each of the first three quarters of each fiscal year, prior to fiscal year 2016, consisted of three four-week periods, while the fourth quarter normally consists of four four-week periods. Beginning in fiscal 2016, we changed our fiscal quarter ending dates with the first fiscal quarter end was extended by one accounting period and the fiscal fourth quarter was reduced by one accounting period. The purpose of this change is in part to minimize the Thanksgiving calendar shift by extending the first fiscal quarter until after Thanksgiving. With this change in fiscal quarter ending dates, our first quarter is 16 weeks, and the remaining three quarters will typically be 12 weeks in length. The fourth fiscal quarter will be 13 weeks in certain fiscal years to adjust for our standard 52 week, or 364 day, fiscal year compared to the 365 day calendar year. Fiscal 2016 is such a year where the fourth quarter included 13 weeks, resulting in a 53 week fiscal year. Comparability between quarters may be affected by varying lengths of the quarters, as well as the seasonality associated with the restaurant business. Use of Estimates In preparing financial statements in conformity with accounting principles generally accepted in the United States of America, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from these estimates. NEW ACCOUNTING PRONOUNCEMENTS In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606). This update provides a comprehensive new revenue recognition model that requires a company to recognize revenue to depict the transfer of goods or services to a customer at an amount that reflects the consideration it expects to receive in exchange for those goods or services. The guidance also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts. This update is effective for annual and interim periods beginning after December 15, 2017, which will require us to adopt these provisions in the first quarter of fiscal 2019. Early application is not permitted. This update permits the use of either the retrospective or cumulative effect transition method. We are evaluating the effect this guidance will have on our consolidated financial statements and related disclosures. We are evaluating the impact on the Company’s consolidated financial statements and have not yet selected a transition method. In August 2014, the FASB issued ASU No 2014-15. The amendments in ASU 2014-15 are intended to define management’s responsibility to evaluate whether there is substantial doubt about an organization’s ability to continue as a going concern and to provide related footnote disclosures. Under GAAP, financial statements are prepared under the presumption that the reporting organization will continue to operate as a going concern, except in limited circumstances. The going concern basis of accounting is critical to financial reporting because it establishes the fundamental basis for measuring and classifying assets and liabilities. Currently, GAAP lacks guidance about management’s responsibility to evaluate whether there is substantial doubt about the organization’s ability to continue as a going concern or to provide related footnote disclosures. This ASU provides guidance to an organization’s management, with principles and definitions that are intended to reduce diversity in the timing and content of disclosures that are commonly provided by organizations today in the financial statement footnotes. The pronouncement is effective for fiscal years and interim periods within those fiscal years, after December 31, 2016. The adoption of this pronouncement is not expected to have a material impact on the Company’s financial statements. In April 2015, the FASB issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs. This update requires that debt issuance costs be presented in the balance sheet as a direct deduction from the associated debt liability. This update is effective for annual and interim periods for fiscal years beginning after December 15, 2015, which will require us to adopt these provisions in the first quarter of fiscal 2017. Early adoption is permitted for financial statements that have not been previously issued. This update will be applied on a retrospective basis. The adoption of this update will not have a material impact on our consolidated financial statements. In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory (Topic 330). This update requires inventory within the scope of the standard to be measured at the lower of cost and net realizable value. Net realizable value is defined as the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. This update is effective for annual and interim periods beginning after December 15, 2016, which will require us to adopt these provisions in the first quarter of fiscal 2018. Early adoption is permitted. We do not expect the adoption of this guidance to have a material impact on our consolidated financial statements. In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes (Topic 740). This update requires that deferred tax liabilities and assets be classified as noncurrent in a classified balance sheet. This update is effective for annual and interim periods beginning after December 15, 2016, which will require us to adopt these provisions in the first quarter of fiscal 2018. Early adoption is permitted. We do not expect the adoption of this guidance to have a material impact on our consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). This update requires a lessee to recognize on the balance sheet a liability to make lease payments and a corresponding right-of-use asset. The update also requires additional disclosures about the amount, timing and uncertainty of cash flows arising from leases. This update is effective for annual and interim periods beginning after December 15, 2018, which will require us to adopt these provisions in the first quarter of fiscal 2020 using a modified retrospective approach. Early adoption is permitted. We are evaluating the impact on the Company’s consolidated financial statements and have not yet selected a transition method. In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting (Topic 718). This update was issued as part of the FASB’s simplification initiative and affects all entities that issue share-based payment awards to their employees. The amendments in this update cover such areas as the recognition of excess tax benefits and deficiencies, the classification of those excess tax benefits on the statement of cash flows, an accounting policy election for forfeitures, the amount an employer can withhold to cover income taxes and still qualify for equity classification and the classification of those taxes paid on the statement of cash flows. This update is effective for annual and interim periods for fiscal years beginning after December 15, 2016, which will require us to adopt these provisions in the first quarter of fiscal 2018. Early adoption is permitted. We are evaluating the impact on the Company’s consolidated financial statements and have not yet selected a transition method. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230). This update provides clarification regarding how certain cash receipts and cash payment are presented and classified in the statement of cash flows. This update addresses eight specific cash flow issues with the objective of reducing the existing diversity in practice. This update is effective for annual and interim periods beginning after December 15, 2017, which will require us to adopt these provisions in the first quarter of fiscal 2019 using a retrospective approach. Early adoption is permitted. We do not expect the adoption of this guidance to have a material impact on our consolidated financial statements. Subsequent Events Events subsequent to the Company’s fiscal year ended August 31, 2016 through the date of issuance of the financial statements are evaluated to determine if the nature and significance of the event warrants inclusion in the Company’s annual report. On November 8, 2016, we refinanced our outstanding long-term debt of $37.0 million with a new senior secured $65.0 million credit agreement which includes a $35.0 million five-year term loan and up to $30.0 million bank revolver. For a more detailed discussion of our credit facility, please read Note 9 to the consolidated financial statements included in Part II, Item 8 of this Form 10-K.

Reportable Segments

Reportable Segments	12 Months Ended
	Aug. 31, 2016
Segment Reporting [Abstract]
Reportable Segments	Reportable Segments The Company has three reportable segments: Company-owned restaurants, franchise operations and Culinary Contract Services. Company-owned restaurants Company-owned restaurants consists of several brands which are aggregated into one reportable segment due to the following: the nature of the products and services, the production processes, the customers, the methods used to distribute the products and services, the regulatory environment, and store level profit margin is similar. The chief operating decision maker analyzes Company-owned restaurant store level profit which is defined as restaurant sales, vending revenue less cost of food, payroll and related costs, other operating expenses, and occupancy costs. The primary brands are Luby’s Cafeteria, Fuddruckers, and Cheeseburger in Paradise with a couple of non-core restaurant locations under other brand names. Both Luby’s Cafeteria and Fuddruckers are casual dining, counter service restaurants. Each restaurant is an operating segment because operating results and cash flow can be determined for each restaurant. The total number of Company-owned restaurants at the end of fiscal years 2016 , 2015 , and 2014 were 175 , 177 , and 174 , respectively. Culinary Contract Services CCS operation, branded as Luby’s Culinary Contract Services, consists of a business line servicing healthcare and corporate dining clients. The healthcare accounts are full service and typically include in-room delivery, catering, vending, coffee service and retail dining. CCS had contracts with long-term acute care hospitals, acute care medical centers, ambulatory surgical centers, behavioral hospitals, and business and industry clients. Culinary Contract Services has the unique ability to deliver quality services that include facility design and procurement as well as nutrition and branded food services to our clients. The costs of Culinary Contract Services on the Consolidated Statements of Operations includes all food, payroll and related costs, other operating expenses, and other direct general and administrative expenses related to Culinary Contract Services sales. The total number of Culinary Contract Services contracts at the end of fiscal 2016 , 2015 , and 2014 were 24 , 23 , and 25 , respectively. Franchise Operations We only offer franchises for the Fuddruckers brand. Franchises are sold in markets where expansion is deemed advantageous to the development of the Fuddruckers concept and system of restaurants. Initial franchise agreements have a term of 20 years. Franchise agreements typically grant franchisees an exclusive territorial license to operate a single restaurant within a specified area, usually a four-mile radius surrounding the franchised restaurant. Franchisees bear all direct costs involved in the development, construction and operation of their restaurants. In exchange for a franchise fee, the Company provides franchise assistance in the following areas: site selection, prototypical architectural plans, interior and exterior design and layout, training, marketing and sales techniques, assistance by a Fuddruckers “opening team” at the time a franchised restaurant opens, and operations and accounting guidelines set forth in various policies and procedures manuals. All franchisees are required to operate their restaurants in accordance with Fuddruckers standards and specifications, including controls over menu items, food quality and preparation. The Company requires the successful completion of its training program by a minimum of three managers for each franchised restaurant. In addition, franchised restaurants are evaluated regularly by the Company for compliance with franchise agreements, including standards and specifications through the use of periodic, unannounced, on-site inspections and standards evaluation reports. The number of franchised restaurants at the end of fiscal 2016 , 2015 , and 2014 were 113 , 106 , and 110 , respectively. The table on the following page shows financial information as required by ASC 280 for segment reporting. ASC 280 requires depreciation and amortization be disclosed for each reportable segment, even if not used by the chief operating decision maker. The table also lists total assets for each reportable segment. Corporate assets include cash and cash equivalents, tax refunds receivable, property and equipment, assets related to discontinued operations, property held for sale, deferred tax assets, and prepaid expenses. Fiscal Year Ended August 31, 2016 August 26, 2015 August 27, 2014 (In thousands) Sales: Company-owned restaurants (1) $ 378,694 $ 370,723 $ 370,340 Culinary contract services 16,695 16,401 18,555 Franchise operations 7,250 6,961 7,027 Total $ 402,639 $ 394,085 $ 395,922 Segment level profit: Company-owned restaurants $ 55,419 $ 51,763 $ 52,800 Culinary contract services 1,740 1,615 1,708 Franchise operations 5,373 5,293 5,294 Total $ 62,532 $ 58,671 $ 59,802 Depreciation and amortization: Company-owned restaurants $ 18,181 $ 18,120 $ 17,396 Culinary contract services 103 177 409 Franchise operations 784 767 767 Corporate 2,821 2,343 1,529 Total $ 21,889 $ 21,407 $ 20,101 Total assets: Company-owned restaurants (2) $ 211,182 $ 218,492 $ 220,793 Culinary contract services 3,390 1,644 2,724 Franchise operations (3) 12,266 13,034 13,906 Corporate (4) 25,387 31,088 38,012 Total $ 252,225 $ 264,258 $ 275,435 Capital expenditures: Company-owned restaurants $ 17,258 $ 19,726 $ 43,075 Culinary contract services 28 18 64 Corporate 967 634 3,045 Total $ 18,253 $ 20,378 $ 46,184 Loss before income taxes and discontinued operations: Segment level profit $ 62,532 $ 58,671 $ 59,802 Opening costs (787 ) (2,743 ) (2,165 ) Depreciation and amortization (21,889 ) (21,407 ) (20,101 ) Selling, general and administrative expenses (42,422 ) (38,759 ) (40,707 ) Provision for asset impairments and restaurant closings, net (1,442 ) (636 ) (2,717 ) Net gain on disposition of property and equipment 684 3,994 2,357 Interest income 4 4 6 Interest expense (2,247 ) (2,337 ) (1,247 ) Other income, net 186 521 1,101 Total $ (5,381 ) $ (2,692 ) $ (3,671 ) (1) Includes vending revenue of $583 , $531 , and $532 thousand for the year ended August 31, 2016 , August 26, 2015 , and August 27, 2014 , respectively. (2) Company-owned restaurants segment includes $9.8 million of Fuddruckers trade name, Cheeseburger in Paradise liquor licenses, and Jimmy Buffett intangibles. (3) Franchise operations segment includes approximately $11.4 million in royalty intangibles. (4) Goodwill was disclosed in corporate segment in our fiscal 2014 Annual Report on Form 10-K and our first quarter fiscal 2015 Quarterly Report on Form 10-Q. The current draft reflects a revised classification of goodwill into the Company-owned restaurants segment.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Aug. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurement	Fair Value Measurement GAAP establishes a framework for using fair value to measure assets and liabilities, and expands disclosure about fair value measurements. Fair value measurements guidance applies whenever other statements require or permit assets or liabilities to be measured at fair value. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used to measure fair value. These include: • Level 1: Defined as observable inputs such as quoted prices in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. • Level 2: Defined as pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. • Level 3: Defined as pricing inputs that are unobservable from objective sources. These inputs may be used with internally developed methodologies that result in management's best estimate of fair value. Recurring fair value measurements related to liabilities are presented below: Fair Value Fiscal Year Ended August 31, 2016 Quoted Significant Significant Valuation Method Recurring Fair Value - Liabilities (In thousands) Continuing Operations: TSR Performance Based Incentive Plan (1) $ 793 $ — $ 793 $ — Market Approach (1) The fair value of the Company's 2015 and 2016 Performance Based Incentive Plan liabilities were approximately $381 thousand and $412 thousand , respectively. See Note 13 to the Company's consolidated financial statements in Part II, Item 8 in this Form 10-K for further discussion of Performance Based Incentive Plan. Fair Value Fiscal Year Ended August 26, 2015 Quoted Significant Significant Valuation Method Recurring Fair Value - Liabilities (In thousands) Continuing Operations: TSR Performance Based Incentive Plan $ 108 $ — $ 108 $ — Market Approach Non-recurring fair value measurements related to impaired property and equipment consist of the following: Fair Value Measurement Using Fiscal Year Ended August 31, 2016 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Impairments Nonrecurring Fair Value Measurements (In thousands) Continuing Operations: Property and equipment related to company-owned restaurants (1) $ 959 $ — $ — $ 959 $ (738 ) Goodwill (2) — — — — (38 ) Property held for sale (3) 1,290 — — 1,290 (463 ) Total Nonrecurring Fair Value Measurements $ 2,249 $ — $ — $ 2,249 $ (1,239 ) Discontinued Operations: Property and equipment related to corporate assets $ — $ — $ — $ — $ — (1) In accordance with Subtopic 360-10, long-lived assets held and used with a carrying amount of approximately $1.7 million were written down to their fair value of approximately $1.0 million , resulting in an impairment charge of approximately $0.7 million , which was included in earnings for the period. (2) In accordance with Subtopic 350-20, goodwill with a carrying amount of approximately $38 thousand was written down to its implied fair value of approximately zero , resulting in an impairment charge of $38 thousand , which was included in earnings for the period. (3) In accordance with Subtopic 360-10, long-lived assets held for sale with a carrying value of $1.8 million were written down to their fair value, less cost to sell, of approximately $1.3 million , resulting in an impairment charge of approximately $0.5 million , which was included in earnings for the period. Fair Value Fiscal Year Ended August 26, 2015 Quoted Significant Significant Total Nonrecurring Fair Value Measurements (In thousands) Continuing Operations: Property and equipment related to company-owned restaurants (1) $ 1,350 $ — $ — $ 1,350 $ (598 ) Goodwill (2) — — — — (38 ) Total Nonrecurring Fair Value Measurements $ 1,350 $ — $ — $ 1,350 $ (636 ) Discontinued Operations: Property and equipment related to corporate assets $ 865 $ — $ — $ 865 $ (90 ) (1) In accordance with Subtopic 360-10, long-lived assets held and used with a carrying amount of approximately $1.9 million were written down to their fair value of approximately $1.3 million , resulting in an impairment charge of approximately $0.6 million , which was included in earnings for the period. (2) In accordance with Subtopic 350-20, goodwill with a carrying amount of approximately $38 thousand was written down to its implied fair value of approximately zero , resulting in an impairment charge of $38 thousand . Fair Value Fiscal Year Ended August 27, 2014 Quoted Significant Significant Total Nonrecurring Fair Value Measurements (In thousands) Continuing Operations: Property and equipment related to company-owned restaurants (1) $ 3,660 $ — $ — $ 3,660 $ (2,229 ) Goodwill (2) — — — — (488 ) Total Nonrecurring Fair Value Measurements $ 3,660 $ — $ — $ 3,660 $ (2,717 ) Discontinued Operations: Property and equipment related to corporate assets $ 1,144 $ — $ — $ 1,144 $ (981 ) (1) In accordance with Subtopic 360-10, long-lived assets held and used with a carrying amount of approximately $5.9 million were written down to their fair value of approximately $3.7 million , resulting in an impairment charge of approximately $2.2 million , which was included in earnings for the period. (2) In accordance with Subtopic 350-20, goodwill with a carrying amount of approximately $0.5 million was written down to its implied fair value of approximately zero , resulting in an impairment charge of $0.5 million .

Trade Receivables and Other

Trade Receivables and Other	12 Months Ended
	Aug. 31, 2016
Receivables [Abstract]
Trade Receivables and Other	Trade Receivables and Other Trade and other receivables, net, consist of the following: August 31, August 26, (In thousands) Trade and other receivables $ 5,161 $ 4,150 Franchise royalties and marketing and advertising receivables 839 706 Trade receivables, unbilled — 874 Allowance for doubtful accounts (81 ) (555 ) Total Trade accounts and other receivables, net $ 5,919 $ 5,175 CCS receivable balance at August 31, 2016 was $3.5 million , primarily the result of 15 contracts with balances of $0.02 million to $0.4 million per contract entity. The Company had several customers' contracts whose accounts receivable balances collectively represented approximately 36% of the Company’s total accounts receivables. Contract payment terms for its CCS customers’ receivables are due within 30 to 45 days. The Company recorded receivables related to Fuddruckers franchise operations royalty and marketing and advertising payments from the franchisees, as required by their franchise agreements. Franchise royalty and marketing and advertising fund receivables balance at August 31, 2016 was $0.8 million . At August 31, 2016 , the Company had 113 operating franchise restaurants with no concentration of accounts receivable. The change in allowances for doubtful accounts for each of the years in the three-year periods ended as of the dates below is as follows: Fiscal Year Ended August 31, August 26, August 27, (In thousands) Beginning balance $ 555 $ 512 $ 586 Provisions (reversal) for doubtful accounts (18 ) 51 61 Write-offs (1) (456 ) (8 ) (135 ) Ending balance $ 81 $ 555 $ 512 (1) The $0.5 million Balance Sheet write-off in fiscal 2016 resulted from uncollectable receivables at three Culinary Contract Services accounts previously reserved for approximately $0.1 million , $0.3 million , and $33.0 thousand in fiscal years 2011, 2012, and 2013, respectively.

Income Taxes

Income Taxes	12 Months Ended
	Aug. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The following table details the categories of total income tax assets and liabilities for both continuing and discontinued operations resulting from the cumulative tax effects of temporary differences: August 31, August 26, (In thousands) Deferred income tax assets: Workers’ compensation, employee injury, and general liability claims $ 466 $ 342 Deferred compensation 552 137 Net operating losses 1,258 808 General business and foreign tax credits 11,010 10,011 Depreciation, amortization and impairments 1,879 1,484 Straight-line rent, dining cards, accruals, and other 3,812 3,930 Subtotal 18,977 16,712 Valuation allowance (6,905 ) — Total deferred income tax assets 12,072 16,712 Deferred income tax liabilities: Property taxes and other 1,828 1,765 Total deferred income tax liabilities 1,828 1,765 Net deferred income tax asset $ 10,244 $ 14,947 The Company had deferred tax assets, excluding liabilities, at August 31, 2016 of approximately $12.1 million , the most significant of which include the Company’s general business tax credits carryovers to future years of approximately $10.5 million . This item may be carried forward up to twenty ( 20 ) years for possible utilization in the future. The carryover of general business tax credits, beginning in fiscal 2002, will begin to expire at the end of fiscal 2022 through 2036 , if not utilized by then. Deferred income taxes arise from temporary differences between the tax basis of assets and liabilities and their reported amounts in the financial statements, which will result in taxable or deductible amounts in the future, as well as from tax net operating losses and tax credit carryovers. We establish a valuation allowance when we no longer consider it more likely than not that a deferred tax asset will be realized. In evaluating our ability to recover our deferred tax assets, we consider available positive and negative evidence, including scheduled reversals of taxable temporary differences, identified tax-planning strategy, the results of recent operations, and where appropriate, projected future taxable income. We have negative evidence in the form of cumulative losses in recent years, a significant source of which was due to a number of underperforming restaurant locations, principally all of which have, as of this time, been disposed of under the Company's disposal plan. The presence of a cumulative loss in recent years, generally limits our ability to consider projections of future earnings in assessing realization of our deferred tax assets. Notwithstanding, we have objective positive evidence in the form of (i) identified tax planning strategy and (ii) an excess of appreciated asset value over the tax basis of properties within the Company's portfolio of real estate in an amount sufficient to realize certain of our deferred tax assets. Tax planning strategy includes the acceleration of unrealized gains from our owned property locations through sale or exchange, if and when necessary on a selective basis, to realize deferred tax assets including federal tax credit carryovers. We regularly evaluate our portfolio of owned properties, long-lived assets and their relative values, for many different business purposes, and have estimated the resulting unrealized net gains thereon to be of sufficient amount to realize certain of our deferred tax assets. Collectively, the available evidence supports an assertion that our deferred tax assets will be realized, but with the exception of a certain portion of the Company's general business and foreign tax credit carryovers that are not likely at this time to be realized, and on which the Company has established a valuation allowance. The general business credits and foreign tax credit carryovers generally expire if unused within twenty ( 20 ) years and ten ( 10 ) years, respectively. We have, as a result of the foregoing assessment, established a $6.9 million valuation allowance for deferred tax assets pertaining to general business and foreign tax credit carryforward balances that are not likely to be realized prior to their expiration. An analysis of the provision for income taxes for continuing operations is as follows: August 31, August 26, August 27, (In thousands) Current federal and state income tax expense $ 128 $ 523 $ 371 Current foreign income tax expense 82 63 87 Deferred income tax expense (benefit) 4,665 (1,662 ) (2,118 ) Total income tax expense (benefit) $ 4,875 $ (1,076 ) $ (1,660 ) Relative only to continuing operations, the reconciliation of the expense (benefit) for income taxes to the expected income tax expense (benefit), computed using the statutory tax rate, was as follows: Fiscal Year Ended August 31, August 26, August 27, Amount % Amount % Amount % (In thousands and as a percent of pretax loss from continuing operations) Income tax benefit from continuing operations at the federal rate $ (1,830 ) 34.0 % $ (832 ) 34.0 % $ (1,120 ) 34.0 % Permanent and other differences: Federal jobs tax credits (wage deductions) 226 (4.2 ) 302 (12.3 ) 404 (12.3 ) Stock options and restricted stock 165 (3.1 ) 74 (3.0 ) 54 (1.7 ) Other permanent differences 74 (1.4 ) 60 (2.5 ) 185 (5.6 ) State income tax, net of federal benefit 94 (1.7 ) 200 (8.2 ) 52 (1.6 ) General Business Tax Credits (665 ) 12.4 (888 ) 36.3 (1,187 ) 36.1 Other (94 ) 1.7 8 (0.3 ) (48 ) 1.5 Change in valuation allowance 6,905 (128.3 ) — — — — Income tax expense (benefit) from continuing operations $ 4,875 (90.6 )% $ (1,076 ) 44.0 % $ (1,660 ) 50.4 % For the fiscal year ended August 31, 2016 , including both continuing and discontinued operations, the Company is estimated to report federal taxable income of approximately $3.1 million . The Company will be able to utilize NOL carryovers from prior years to reduce the current year federal income tax liability to zero . For the fiscal year ended August 26, 2015 , including both continuing and discontinued operations, the Company generated federal taxable income of approximately $0.4 million . For the fiscal year ended August 27, 2014 , including both continuing and discontinued operations, the Company generated federal taxable loss of approximately $6.5 million . The IRS has periodically reviewed the Company’s federal income tax returns. The IRS concluded a review of the federal income tax return for fiscal year 2008 on March 12, 2011. The IRS made no changes to the return. The State of Texas examined the franchise tax filings for report years 2008 through 2011 based on accounting years 2007 through 2010 resulting in additional taxes of $33,000 . The State of Louisiana is currently examining income tax returns for fiscal years 2014 and 2015. There were no payments of federal income taxes in fiscal 2014 , 2015 or 2016 . The Company has income tax filing requirements in over 30 states. State income tax payments were approximately $0.5 million each year during fiscal 2014 , 2015 and 2016 . The following table is a reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of fiscal years 2014 , 2015 and 2016 (in thousands): Balance as of August 28, 2013 $ 769 Decrease based on prior year tax positions (707 ) Interest Expense — Balance as of August 27, 2014 $ 62 Decrease based on prior year tax positions — Interest Expense 1 Balance as of August 26, 2015 $ 63 Decrease based on prior year tax positions (18 ) Interest Expense — Balance as of August 31, 2016 $ 45 The unrecognized tax benefits would favorably affect the Company’s effective tax rate in future periods if they are recognized. There is no interest associated with unrecognized benefits as of August 31, 2016 . The Company has included interest or penalties related to income tax matters as part of income tax expense (or benefit). It is reasonably possible that the amount of unrecognized tax benefits with respect to our uncertain tax positions could significantly increase or decrease within 12 months. However, based on the current status of examinations, it is not possible to estimate the future impact, if any, to recorded uncertain tax positions as of August 31, 2016 . Management believes that adequate provisions for income taxes have been reflected in the financial statements and is not aware of any significant exposure items that have not been reflected in the financial statements. Amounts considered probable of settlement within one year have been included in the accrued expenses and other liabilities in the accompanying consolidated balance sheet.

Property and Equipment, Intangi

Property and Equipment, Intangible Assets and Goodwill	12 Months Ended
	Aug. 31, 2016
Property, Plant and Equipment [Abstract]
Property and Equipment, Intangible Assets and Goodwill	Property and Equipment, Intangible Assets and Goodwill The cost, net of impairment, and accumulated depreciation of property and equipment at August 31, 2016 and August 26, 2015 , together with the related estimated useful lives used in computing depreciation and amortization, were as follows: August 31, 2016 August 26, 2015 Estimated Useful Lives (years) (In thousands) Land $ 61,940 $ 63,315 — Restaurant equipment and furnishings 75,764 86,209 3 to 15 Buildings 157,006 158,959 20 to 33 Leasehold and leasehold improvements 25,973 29,223 Lesser of lease term or Office furniture and equipment 3,277 3,450 3 to 10 Construction in progress 145 810 — 324,105 341,966 Less accumulated depreciation and amortization (130,887 ) (141,764 ) Property and equipment, net $ 193,218 $ 200,202 Intangible assets, net $ 21,074 $ 22,570 15 to 21 Goodwill $ 1,605 $ 1,643 Intangible assets, net, consist of the Fuddruckers trade name and franchise agreements and will be amortized. The Company believes the Fuddruckers brand name has an expected accounting life of 21 years from the date of acquisition based on the expected use of its assets and the restaurant environment in which it is being used. The trade name represents a respected brand with customer loyalty and the Company intends to cultivate and protect the use of the trade name. The franchise agreements, after considering renewal periods, have an estimated accounting life of 21 years from the date of acquisition and will be amortized over this period of time. Intangible assets, net, also includes the license agreement and trade name related to Cheeseburger in Paradise and the value of the acquired licenses and permits allowing the sales of beverages with alcohol. These assets have an expected accounting life of 15 years from the date of acquisition December 6, 2012. The aggregate amortization expense related to intangible assets subject to amortization for fiscal years 2016 , 2015 , and 2014 was approximately $1.4 million , $1.4 million , and $1.5 million , respectively. The aggregate amortization expense related to intangible assets subject to amortization is expected to be approximately $1.4 million in each of the next five successive years. The following table presents intangible assets as of August 31, 2016 and August 26, 2015 : August 31, 2016 August 26, 2015 (In thousands) (In thousands) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Intangible Assets Subject to Amortization: Fuddruckers trade name and franchise agreements $ 29,607 $ (8,656 ) $ 20,951 $ 29,607 $ (7,166 ) $ 22,441 Cheeseburger in Paradise trade name and license agreements $ 416 $ (293 ) $ 123 $ 416 $ (287 ) $ 129 Intangible assets, net $ 30,023 $ (8,949 ) $ 21,074 $ 30,023 $ (7,453 ) $ 22,570 In fiscal 2010, the Company recorded an intangible asset for goodwill in the amount of approximately $0.2 million related to the acquisition of substantially all of the assets of Fuddruckers. The Company also recorded, in fiscal 2013, an intangible asset for goodwill in the amount of approximately $2.0 million related to the acquisition of Cheeseburger in Paradise. Goodwill is considered to have an indefinite useful life and is not amortized. The Company performs a goodwill impairment test annually and more frequently when negative conditions or a triggering event arise. After an assessment of certain qualitative factors, if it is determined to be more likely than not that the fair value of a reporting unit is less than its carrying amount, entities must perform the quantitative analysis of the goodwill impairment test. Otherwise, the quantitative test(s) become optional. For the annual analysis in fiscal years 2014 , 2015 and 2016 , the Company elected to bypass the qualitative assessment and proceeded directly to performing the first step of the goodwill impairment test. In future periods, the Company may determine that facts and circumstances indicate use of the qualitative assessment may be the most reasonable approach. Management performed its formal annual assessment as of the second quarter of each fiscal year. The individual restaurant level is the level at which goodwill is assessed for impairment under ASC 350. In accordance with our understanding of ASC 350, we have allocated the goodwill value to each reporting unit in proportion to each location’s fair value at the date of acquisition. The result of these assessments were impairment of goodwill of approximately $38 thousand , $38 thousand , and $0.5 million in fiscal years 2016 , 2015 , and 2014 respectively. The Company will formally perform additional assessments on an interim basis if an event occurs or circumstances exist that indicate that it is more likely than not that a goodwill impairment exists. As of November 9, 2016 , of the 23 locations that were acquired, eight locations remain operating as Cheeseburger in Paradise restaurants and of the restaurants closed for conversion to Fuddruckers six locations remain operating as a Fuddruckers restaurant. Three locations were removed due to the option to extend the leases was not exercised, two locations were subleased to franchisees, and the remaining four locations were closed and held for future use. As we are not moving any of the former Cheeseburger in Paradise restaurants out of their respective market, the goodwill associated with the acquired location and market area is expected to be realized through operating these former Cheeseburger in Paradise branded restaurants as Fuddruckers branded restaurants. The Company has experience converting and opening new restaurant locations and the Fuddruckers brand units have positive cash flow history. This historical data was considered when completing our fair value estimates for recovery of the remaining net book value including goodwill. In addition, we included the incremental conversion costs in our cash flow projections when completing our routine impairment of long-lived assets testing. Management has therefore performed valuations using a discounted cash flow analysis for each of its restaurants to determine the fair value of each reporting unit for comparison with the reporting unit’s carrying value. Goodwill, net of accumulated impairments of approximately $0.6 million and $0.5 million in fiscal years 2016 and 2015, respectively, was approximately $1.6 million as of August 31, 2016 and $1.6 million as of August 26, 2015 and relates to our Company-owned restaurants reportable segment.

Current Accrued Expenses and Ot

Current Accrued Expenses and Other Liabilities	12 Months Ended
	Aug. 31, 2016
Other Liabilities Disclosure [Abstract]
Current Accrued Expenses and Other Liabilities	Current Accrued Expenses and Other Liabilities The following table sets forth current accrued expenses and other liabilities as of August 31, 2016 and August 26, 2015 : August 31, August 26, (In thousands) Salaries, compensated absences, incentives, and bonuses $ 4,184 $ 5,435 Operating expenses 1,118 1,122 Unredeemed gift cards and certificates 6,269 5,472 Taxes, other than income 7,882 7,765 Accrued claims and insurance 1,577 1,267 Income taxes, legal and other 2,722 2,906 Total $ 23,752 $ 23,967

Other Long-Term Liabilities

Other Long-Term Liabilities	12 Months Ended
	Aug. 31, 2016
Other Liabilities Disclosure [Abstract]
Other Long-Term Liabilities	Other Long-Term Liabilities The following table sets forth other long-term liabilities as of August 31, 2016 and August 26, 2015 : August 31, August 26, (In thousands) Workers’ compensation and general liability insurance reserve $ 986 $ 846 Capital leases 44 291 Deferred rent and unfavorable leases 5,565 5,857 Deferred compensation 895 222 Other 262 153 Total $ 7,752 $ 7,369

Debt

Debt	12 Months Ended
	Aug. 31, 2016
Debt Disclosure [Abstract]
Debt	Debt Senior Secured Credit Agreement On November 8, 2016, the Company entered into a $65.0 million Senior Secured Credit Facility with Wells Fargo Bank, National Association, as Administrative Agent and Cadence Bank, NA and Texas Capital Bank, NA, as lenders (“2016 Credit Agreement”). The $65.0 million Senior Secured Credit Agreement is comprised of a $30.0 million 5 -year Revolver (the “Revolver”) and a $35.0 million 5 -year Term Loan (the “Term Loan”). The maturity date of the 2016 Credit Agreement is November 8, 2021 . For this section of the form 10-K, capitalized terms that are used but not otherwise defined shall have the meanings give to such terms in the 2016 Credit Agreement. The Term Loan and, or, Revolver commitments may be increased by up to an additional $10.0 million in the aggregate. The 2016 Credit Agreement also provides for the issuance of letters of credit in an aggregate amount equal to the lesser of $5.0 million and the Revolving Credit Commitment, which was $30.0 million as of November 8, 2016 . The 2016 Credit Agreement is guaranteed by all of the Company’s present subsidiaries and will be guaranteed by the Company's future subsidiaries. At any time throughout the term of the 2016 Credit Agreement, the Company has the option to elect one of two bases of interest rates. One interest rate option is the highest of (a) the Prime Rate, (b) the Federal Funds Rate plus 0.50% and (c) 30-day LIBOR plus 1.00% , plus, in each case, the Applicable Margin, which ranges from 1.50% to 2.50% per annum. The other interest rate option is LIBOR plus The Applicable Margin, which ranges from 2.50% to 3.50% per annum. The Applicable margin under each option is dependent upon the Company's Consolidated Total Lease Adjusted Leverage Ratio ("CTLAL") at the most recent quarterly determination date. The 2016 Credit Agreement $35.0 million Term Loan amortizes 7.00% per year ( 35% in 5 years) which includes the quarterly payment of principal. The Company must enter into an interest rate swap covering at least 50% of the outstanding Term Loan within 60 days of the closing date. The Company is obligated to pay to the Administrative Agent for the account of each lender a quarterly commitment fee based on the average daily unused amount of the commitment of such lender, ranging from 0.30% to 0.35% per annum depending on the CTLAL at the most recent quarterly determination date. The proceeds of the 2016 Credit Agreement are available for the Company to (i) pay in full all indebtedness outstanding under the 2013 Credit Agreement as of November 8, 2016, (ii) pay fees, commissions, and expenses in connection with the Company's repayment of the 2013 Credit Agreement, initial Extensions of Credit under the 2016 Credit Agreement, and (iii) for working capital and general corporate purposes of the Company. The 2016 Credit Agreement, as amended, contains the following covenants among others: • CTLAL of not more than (i) 5.00 to 1.00 at all times through and including the third fiscal quarter of the Borrower’s fiscal year 2018, and (ii) 4.75 to 1.00 at all times thereafter, • Consolidated Fixed Charge Coverage Ratio of not less than 1.25 to 1.00 at all times, • Limit on Growth Capital Expenditures so long as the CTLAL is at least 0.25 to 1.00 less than the then-applicable permitted maximum CTLAL, • restrictions on mergers, acquisitions, consolidations and asset sales, • restrictions on the payment of dividends, redemption of stock and other distributions, • restrictions on incurring indebtedness, including certain guarantees and capital lease obligations, • restrictions on incurring liens on certain of our property and the property of our subsidiaries, • restrictions on transactions with affiliates and materially changing our business, • restrictions on making certain investments, loans, advances and guarantees, • restrictions on selling assets outside the ordinary course of business, • prohibitions on entering into sale and leaseback transactions, and • restrictions on certain acquisitions of all or a substantial portion of the assets, property and/or equity interests of any person, including share repurchases and dividends. The 2016 Credit Agreement is secured by an all asset lien on all of the Company’s real property and also includes customary events of default. If a default occurs and is continuing, the lenders’ commitments under the 2016 Credit Agreement may be immediately terminated and/or the Company may be required to repay all amounts outstanding under the 2016 Credit Agreement. 2013 Credit Agreement In August 2013, the Company entered into a $70.0 million revolving credit facility with Wells Fargo Bank, National Association, as Administrative Agent, and ZB, N.A. dba Amegy Bank (formerly Amegy Bank, N.A.), as Syndication Agent. Pursuant to the October 2, 2015 amendment, the total aggregate amount of the lenders' commitments was lowered to $60 million from $70.0 million . The following description summarizes the material terms of the revolving credit facility, as subsequently amended on March 21, 2014, November 7, 2014 and October 2, 2015, (the revolving credit facility is referred to as the “2013 Credit Facility”). The 2013 Credit Facility was governed by the credit agreement dated as of August 14, 2013 (the “2013 Credit Agreement”) among the Company, the lenders from time to time party thereto, Wells Fargo Bank, National Association, as Administrative Agent, and ZB, N.A. dba Amegy Bank (formerly Amegy Bank, N.A.), as Syndication Agent. The maturity date of the 2013 Credit Facility was September 1, 2017. In addition to the $60 million commitment under the 2013 Credit Agreement, it may have been increased to a maximum commitment of $80 million . The 2013 Credit Facility also provided for the issuance of letters of credit in a maximum aggregate amount of $5.0 million outstanding as of August 14, 2013 and $15.0 million outstanding at any one time with prior written consent of the Administrative Agent and the Issuing Bank. The 2013 Credit Facility was guaranteed by all of the Company’s present subsidiaries and was to be guaranteed by the Company's future subsidiaries. At August 31, 2016 , after applying the Lease Adjusted Leverage Ratio limitation, the available borrowing capacity was approximately $21.4 million At any time throughout the term of the 2013 Credit Facility, the Company had the option to elect one of two bases of interest rates. One interest rate option was the greater of (a) the Federal Funds Effective Rate plus 0.50% , or (b) prime, plus, in either case, an applicable spread that ranges from 0.75% to 2.25% per annum. The other interest rate option was the London InterBank Offered Rate plus a spread that ranges from 2.50% to 4.0% per annum. The applicable spread under each option was dependent upon the ratio of the Company's debt to EBITDA at the most recent determination date. The Company was obligated to pay to the Administrative Agent for the account of each lender a quarterly commitment fee based on the average daily unused amount of the commitment of such lender, ranging from 0.30% to 0.40% per annum depending on the Total Leverage Ratio at the most recent determination date. The proceeds of the 2013 Credit Facility was available for the Company’s general corporate purposes and general working capital purposes and capital expenditures. Borrowings under the 2013 Credit Facility were subject to mandatory repayment with the proceeds of sales of certain of the Company’s real property, subject to certain exceptions. The 2013 Credit Agreement, as amended, contained the following covenants among others: • Debt Service Coverage Ratio of not less than (i) 1.10 to 1.00 at all times during the first, second and third fiscal quarters of the Borrower’s fiscal year 2015 , (ii) 1.25 to 1.00 at all times during the fourth fiscal quarter of the Borrower’s fiscal year 2015 , and (iii) 1.50 to 1.00 at all times thereafter, • Lease Adjusted Leverage Ratio of not more than (i) 5.75 to 1.00 at all times during the first, second and third fiscal quarters of the Borrower’s fiscal year 2015 , (ii) 5.50 to 1.00 at all times during the fourth fiscal quarter of the Borrower’s fiscal year 2015 , (iii) 5.25 to 1.00 at all times during the first fiscal quarter of the Borrower’s fiscal year 2016 , (iv) 5.00 to 1.00 at all times during the second fiscal quarter of the Borrower’s fiscal year 2016 , and (v) 4.75 to 1.00 at all times thereafter, • capital expenditures limited to $25.0 million per year, • restrictions on incurring indebtedness, including certain guarantees and capital lease obligations, • restrictions on incurring liens on certain of our property and the property of our subsidiaries, • restrictions on transactions with affiliates and materially changing our business, • restrictions on making certain investments, loans, advances and guarantees, • restrictions on selling assets outside the ordinary course of business, • prohibitions on entering into sale and leaseback transactions, and • restrictions on certain acquisitions of all or a substantial portion of the assets, property and/or equity interests of any person, including share repurchases and dividends. At February 12, 2014, as the result of losses incurred from our acquired leaseholds operating as Cheeseburger in Paradise restaurants, we reported our second consecutive quarterly net profit below our required minimum net profit as defined in the 2012 Credit Agreement. As part of the March 21, 2014 amendment we received a waiver of non-compliance related to this minimum consecutive quarterly net profit debt covenant for the second quarter fiscal 2014. The November 2014 amendment revised the net profit, debt service, lease adjusted leverage ratio, borrowing rates, provided for a $25 million annual capital expenditure limit, and required liens to be perfected on all real property by January 31, 2015. As part of the October 2, 2015 amendment, the Net Profit – Two Consecutive Quarters covenant was removed. The 2013 Credit Facility was secured by a perfected first priority lien on certain of the Company’s real property and all of the material personal property owned by the Company or any of its subsidiaries, other than certain excluded assets (as defined in the 2013 Credit Agreement). At August 31, 2016 , the carrying value of the collateral securing the 2013 Credit Facility was approximately $114.1 million . The 2013 Credit Agreement also included customary events of default. If a default occured and continued, the lenders’ commitments under the 2013 Credit Facility may have be immediately terminated and, or the Company could have been required to repay all amounts outstanding under the 2013 Credit Facility. As of August 31, 2016 , the Company had $37.0 million in outstanding loans and approximately $1.3 million committed under letters of credit, which the Company reissued as security for the payment of insurance obligations, and approximately $0.4 million in capital lease commitments. The Company was in compliance with the covenants contained in the Credit Agreement as of August 31, 2016 . Interest Expense Total interest expense incurred for fiscal 2016 , 2015 , and 2014 was approximately $2.2 million , $2.3 million , and $1.2 million , respectively. Interest paid was approximately $1.9 million , $2.1 million , and $1.4 million in fiscal 2016 , 2015 , and 2014 , respectively. No interest expense was allocated to discontinued operations in fiscal 2016 , 2015 , or 2014 . Interest was capitalized on properties in fiscal 2016 , 2015 , and 2014 , in the amounts of zero , $80 thousand , and $269 thousand , respectively.

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale	12 Months Ended
	Aug. 31, 2016
Discontinued Operations and Disposal Groups [Abstract]
Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale	Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale Impairment of Long-Lived Assets and Store Closings The Company periodically evaluates long-lived assets held for use and held for sale whenever events or changes in circumstances indicate that the carrying amount of those assets may not be recoverable. The Company analyzes historical cash flows of operating locations and compares results of poorer performing locations to more profitable locations. The Company also analyzes lease terms, condition of the assets and related need for capital expenditures or repairs, as well as construction activity and the economic and market conditions in the surrounding area. For assets held for use, the Company estimates future cash flows using assumptions based on possible outcomes of the areas analyzed. If the undiscounted future cash flows are less than the carrying value of the location’s assets, the Company records an impairment loss based on an estimate of discounted cash flows. The estimates of future cash flows, based on reasonable and supportable assumptions and projections, require management’s subjective judgments. Assumptions and estimates used include operating results, changes in working capital, discount rate, growth rate, anticipated net proceeds from disposition of the property and if applicable, lease terms. The span of time for which future cash flows are estimated is often lengthy, increasing the sensitivity to assumptions made. The time span is longer and could be 20 to 25 years for newer properties, but only 5 to 10 years for older properties. Depending on the assumptions and estimates used, the estimated future cash flows projected in the evaluation of long-lived assets can vary within a wide range of outcomes. The Company considers the likelihood of possible outcomes in determining the best estimate of future cash flows. The measurement for such an impairment loss is then based on the fair value of the asset as determined by discounted cash flows. The Company recognized the following impairment charges (credits) to income from operations: Fiscal Year Ended August 31, 2016 August 26, 2015 August 27, 2014 (In thousands, except per share data) Provision for asset impairments and restaurant closings, net $ 1,442 $ 636 $ 2,717 Net gain on disposition of property and equipment (684 ) (3,994 ) (2,357 ) Total $ 758 $ (3,358 ) $ 360 Effect on EPS: Basic $ (0.03 ) $ 0.12 $ (0.01 ) Assuming dilution $ (0.03 ) $ 0.12 $ (0.01 ) The $1.4 million charge in fiscal 2016 is related to assets impaired at four Fuddruckers restaurants, a reserve for four restaurant closings, and Goodwill impairment for one closed Fuddruckers restaurant previously converted from a Cheeseburger in Paradise restaurant. The $0.6 million charge in fiscal 2015 is related to three operating Fuddruckers restaurants. The $2.7 million charge in fiscal 2014 is related to one operating Luby's Cafeteria, two operating Fuddruckers restaurants and two operating Cheeseburger in Paradise restaurants, and nine closed Cheeseburger in Paradise restaurants. Discontinued Operations On March 21, 2014, the Board of Directors of the Company approved a plan focused on improving cash flow from the acquired Cheeseburger in Paradise leasehold locations. This underperforming Cheeseburger in Paradise leasehold disposal plan called for five or more units to be closed or converted to Fuddruckers restaurants. As of August 31, 2016 , two locations were reclassified to continuing operations. Of the two locations, one location reopened as a Company-owned Fuddruckers restaurant and one location was sub-leased to a Fuddruckers franchisee. Additionally, one lease was terminated and one lease expired during the fiscal year ended August 31, 2016. As of August 31, 2016, no locations were classified as discontinued operations in this plan. As a result of the first quarter fiscal year 2010 adoption of the Company’s Cash Flow Improvement and Capital Redeployment Plan, the Company reclassified 24 Luby’s Cafeterias to discontinued operations. As of August 31, 2016 , one location remains held for sale. We believe the majority of cash flows lost will not be recovered by ongoing operations and the majority of sales lost by closing will not be recovered. In addition, there will not be any ongoing involvement or significant cash flows from the closed stores. Stores we close, but do not classify as discontinued operations, follow the implementation guidance in ASC 205-20-55 because cash flows are expected to be generated by the ongoing entity. There is some migration of customer traffic to existing or new locations, and ultimately the majority of sales lost by closing these stores are expected to be eventually replaced by sales from new locations. The results of operations, assets and liabilities for all units included in the Plan have been reclassified to discontinued operations in the statement of operations and balance sheets for all periods presented. Assets related to discontinued operations include deferred taxes, unimproved land, closed restaurant properties and related equipment for locations classified as discontinued operations. The following table sets forth the assets and liabilities for all discontinued operations: August 31, August 26, (In thousands) Prepaid expenses $ 1 $ 10 Assets related to discontinued operations—current $ 1 $ 10 Property and equipment $ 1,872 $ 1,872 Deferred Income Taxes 1,320 1,799 Assets related to discontinued operations—non-current $ 3,192 $ 3,671 Deferred income taxes $ 361 $ 343 Accrued expenses and other liabilities 51 65 Liabilities related to discontinued operations—current $ 412 $ 408 Other liabilities $ 17 $ 182 Liabilities related to discontinued operations—non-current $ 17 $ 182 As of August 31, 2016 , under both closure plans, the Company had one property classified as a discontinued operations asset and the asset carrying value of the owned property was $1.9 million and is included in assets related to discontinued operations. The asset carrying values of the ground leases were previously impaired to zero . The following table sets forth the sales and pretax losses reported for all discontinued locations: Fiscal Year Ended August 31, August 26, August 27, (In thousands, except locations) Sales $ — $ — $ 3,151 Pretax loss $ (136 ) $ (864 ) $ (2,415 ) Income tax benefit on discontinued operations $ 46 $ 406 $ 979 Loss on discontinued operations $ (90 ) $ (458 ) $ (1,436 ) Discontinued locations closed during the period 0 0 4 The following table summarizes discontinued operations for fiscal 2016 , 2015 , and 2014 : Fiscal Year Ended August 31, August 26, August 27, (In thousands, except per share data) Discontinued operating losses $ (161 ) $ (890 ) $ (1,428 ) Impairments — (90 ) (981 ) Gains (losses) 25 116 (6 ) Net loss $ (136 ) $ (864 ) $ (2,415 ) Income tax benefit from discontinued operations 46 406 979 Loss from discontinued operations $ (90 ) $ (458 ) $ (1,436 ) Effect on EPS from discontinued operations—decrease—basic $ 0.00 $ (0.01 ) $ (0.05 ) Within discontinued operations, the Company offsets gains from applicable property disposals against total impairments. The amounts in the table described as “Other” include employment termination and shut-down costs, as well as operating losses through each restaurant’s closing date and carrying costs until the locations are finally disposed. The impairment charges included above relate to properties closed and designated for immediate disposal. The assets of these individual operating units have been written down to their net realizable values. In turn, the related properties have either been sold or are being actively marketed for sale. All dispositions are expected to be completed within one to two years. Within discontinued operations, the Company also recorded the related fiscal year-to-date net operating results, employee terminations and basic carrying costs of the closed units. Property Held for Sale The Company periodically reviews long-lived assets against its plans to retain or ultimately dispose of properties. If the Company decides to dispose of a property, it will be reclassified to property held for sale and actively marketed. The Company analyzes market conditions each reporting period and records additional impairments due to declines in market values of like assets. The fair value of the property is determined by observable inputs such as appraisals and prices of comparable properties in active markets for assets like the Company’s. Gains are not recognized until the properties are sold. Property held for sale includes unimproved land, closed restaurant properties and related equipment for locations not classified as discontinued operations. The specific assets are valued at the lower of net depreciable value or net realizable value. The Company actively markets all locations classified as property held for sale. At August 31, 2016 , the Company had five owned properties recorded at approximately $5.5 million in property held for sale. At August 26, 2015 , the Company had four owned properties recorded at approximately $4.5 million in property held for sale. At August 27, 2014 , the Company had one owned property recorded at approximately $1.0 million in property held for sale. The Company’s results of continuing operations will be affected to the extent proceeds from sales exceed or are less than net book value. A roll forward of property held for sale for fiscal 2016 , 2015 , and 2014 is provided below (in thousands) : Balance as of August 28, 2013 $ 449 Disposals (449 ) Net transfers to property held for sale 991 Balance as of August 27, 2014 $ 991 Disposals (3,203 ) Net transfers to property held for sale 6,748 Balance as of August 26, 2015 $ 4,536 Disposals (1,488 ) Net transfers to property held for sale 2,474 Balance as of August 31, 2016 $ 5,522 Abandoned Leased Facilities - Reserve for Store Closing In fiscal 2016, the Company abandoned three Fuddruckers restaurant leased locations in Illinois, Maryland, and New York and one Luby's cafeteria leased location in Arkansas. Although the Company remains obligated under the terms of the leases for the rent and other costs that may be associated with the leases, the Company decided to cease operations and has no foreseeable plans to occupy the spaces in the future. Therefore, the Company recorded a charge to earnings, in provision for asset impairments, net, of approximately $0.2 million . The liability is equal to the total amount of rent and other direct costs for the remaining period of time the properties will be unoccupied plus the present value of the amount by which the rent paid by the Company to the landlord exceeds any rent paid to the Company by a tenant under a sublease over the remaining period of the lease terms.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Aug. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Off-Balance Sheet Arrangements The Company has no off-balance sheet arrangements, except for operating leases for the Company’s corporate office, facility service warehouse, and certain restaurant properties. Claims From time to time, the Company is subject to various other private lawsuits, administrative proceedings and claims that arise in the ordinary course of its business. A number of these lawsuits, proceedings and claims may exist at any given time. These matters typically involve claims from guests, employees and others related to issues common to the restaurant industry. The Company currently believes that the final disposition of these types of lawsuits, proceedings, and claims will not have a material adverse effect on the Company’s financial position, results of operations, or liquidity. It is possible, however, that the Company’s future results of operations for a particular quarter or fiscal year could be impacted by changes in circumstances relating to lawsuits, proceedings, or claims. Construction Activity From time to time, the Company enters into non-cancelable contracts for the construction of its new restaurants or restaurant remodels. This construction activity exposes the Company to the risks inherent in this industry including but not limited to rising material prices, labor shortages, delays in getting required permits and inspections, adverse weather conditions, and injuries sustained by workers. The Company had two non-cancelable contracts as of August 31, 2016 . Cheeseburger in Paradise, Royalty Commitment The license agreement and trade name relates to a perpetual license to use intangible assets including trademarks, service marks and publicity rights related to Cheeseburger in Paradise owned by Jimmy Buffett and affiliated entities. In return, the Company will pay a royalty fee of 2.5% of gross sales, less discounts, at the Company's operating Cheeseburger in Paradise locations to an entity owned or controlled by Jimmy Buffett. The trade name represents a respected brand with positive customer loyalty, and the Company intends to cultivate and protect the use of the trade name.

Operating Leases

Operating Leases	12 Months Ended
	Aug. 31, 2016
Leases [Abstract]
Operating Leases	Operating Leases The Company conducts part of its operations from facilities that are leased under non-cancelable lease agreements. Lease agreements generally contain a primary term of five to 30 years with options to renew or extend the lease from one to 25 years. As of August 31, 2016 , the Company has lease agreements for 96 properties which include the Company’s corporate office, facility service warehouses and restaurant properties. The leasing terms of the 96 properties consist of 14 properties expiring in less than one year, 50 properties expiring between one and five years and the remaining 32 properties having current terms that are greater than five years. Of the 96 leased properties, 75 properties have options remaining to renew or extend the lease. A majority of the leases include periodic escalation clauses. Accordingly, the Company follows the straight-line rent method of recognizing lease rental expense. As of August 31, 2016 , the Company has entered into noncancelable operating lease agreements for certain office equipment with terms ranging from 36 to 60 months . Annual future minimum lease payments under noncancelable operating leases with terms in excess of one year as of August 31, 2016 are as follows: Fiscal Year Ending: (In thousands) August 30, 2017 $ 12,241 August 29, 2018 11,051 August 28, 2019 9,404 August 26, 2020 7,238 August 25, 2021 5,736 Thereafter 30,712 Total minimum lease payments $ 76,382 Most of the leases are for periods of 5 to thirty years and some leases provide for contingent rentals based on sales in excess of a base amount. Total rent expense for operating leases for fiscal years 2016 , 2015 , and 2014 was as follows: Year Ended August 31, August 26, August 27, (In thousands, except percentages) Minimum rent-facilities $ 12,341 $ 12,547 $ 13,160 Contingent rentals 164 129 251 Minimum rent-equipment 712 805 829 Total rent expense (including amounts in discontinued operations) $ 13,217 $ 13,481 $ 14,240 Percent of sales 3.3 % 3.4 % 3.6 % See Note 14, “Related Parties,” for lease payments associated with related parties.

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Aug. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation	Share-Based Compensation We have two active share-based stock plans, the Employee Stock Plan and the Nonemployee Director Stock Plan. Both plans authorize the granting of stock options, restricted stock and other types of awards consistent with the purpose of the plans. Of the 1.1 million shares approved for issuance under the Nonemployee Director Stock Plan, 1.0 million options, restricted stock units and restricted stock awards were granted, 0.2 million options were cancelled or expired and added back into the plan, since the plans inception. Approximately 0.3 million shares remain available for future issuance as of August 31, 2016 . Compensation cost for share-based payment arrangements under the Nonemployee Director Stock Plan, recognized in selling, general and administrative expenses for fiscal years 2016 , 2015 , and 2014 was approximately $0.7 million , $0.7 million , and $0.6 million , respectively. Of the 4.1 million shares approved for issuance under the Employee Stock Plan, 5.6 million options and restricted stock units were granted, 3.4 million options and restricted stock units were cancelled or expired and added back into the plan, since the plans inception. Approximately 1.9 million shares remain available for future issuance as of August 31, 2016 . Compensation cost for share-based payment arrangements under the Employee Stock Plan, recognized in selling, general and administrative expenses for fiscal years 2016 , 2015 , and 2014 was approximately $1.0 million , $0.9 million , and $0.7 million , respectively. In fiscal years 2015 and 2016, the Company approved a Total Shareholder Return, (“TSR”), Performance Based Incentive Plan which provides for a right to receive an unspecified number of shares of common stock under the Employee Stock Plan based on the total shareholder return ranking compared to a selection of peer companies over a 3 -year cycle, for each plan year. The award value varies from 0% to 200% of a base amount, as a result of the Company’s TSR performance in comparison to its peers over the measurement period. The fair value of the performance awards liability at the end of fiscal years 2017 and 2018, of $0.5 million has been determined based on a Monte Carlo simulation model. Based on this estimate, management will accrue expense ratably over the 3 -year service periods. The Company recorded approximately $0.4 million and approximately $0.4 million for each plan year 2016 and 2015 for this TSR Performance Based Incentive Plan expense and it is recorded as non-cash compensation expense in selling, general and administrative expenses. The number of shares at the end of each three-year period will be determined as the award value divided by the closing stock price on the last day of fiscal 2017 and fiscal 2018. A valuation estimate of the future liability associated with each fiscal year's performance award plan is performed periodically with adjustments made to the outstanding liability at each reporting period, as appropriate. Stock Options Stock options granted under either the Employee Stock Plan or the Nonemployee Director Stock Plan have exercise prices equal to the market price of the Company’s common stock at the date of the grant. The market price under the Employee Stock Plan is the closing price at the date of the grant. The market price under the Nonemployee Director Plan is the average of the high and the low price on the date of the grant. Option awards under the Nonemployee Director Stock Plan generally vest 100% on the first anniversary of the grant date and expire ten years from the grant date. No options were granted under the Nonemployee Director Stock Plan in fiscal years 2016 , 2015 , or 2014 . No options to purchase shares remain outstanding under this plan, as of August 31, 2016 . Options granted under the Employee Stock Plan generally vest 50% on the first anniversary of grant date, 25% on the second anniversary of the grant date and 25% on the third anniversary of the grant date, with all options expiring ten years from the grant date. All options granted in fiscal years 2016 and 2015 were granted under the Employee Stock Plan. No options were granted in fiscal year 2014 . Options to purchase 1,169,238 shares at options prices from $3.44 to $11.10 per share remain outstanding as of August 31, 2016 . The Company has segregated option awards into two homogenous groups for the purpose of determining fair values for its options because of differences in option terms and historical exercise patterns among the plans. Valuation assumptions are determined separately for the two groups which represent, respectively, the Employee Stock Plans and the Nonemployee Director Stock Option Plan. The assumptions are as follows: • The Company estimated volatility using its historical share price performance over the expected life of the option. Management believes the historical estimated volatility is materially indicative of expectations about expected future volatility. • The Company uses an estimate of expected lives for options granted during the period based on historical data. • The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for the expected term of the option. • The expected dividend yield is based on the Company’s current dividend yield and the best estimate of projected dividend yield for future periods within the expected life of the option. The fair value of each option award is estimated on the date of the grant using the Black-Scholes option pricing model which determine inputs as shown in the following table for options granted under the Employee Stock Plan: Fiscal Year Ended (1) August 31, August 26, (In thousands, except percentages) Dividend yield 0 % 0 % Volatility 39.64 % 42.30 % Risk-free interest rate 1.82 % 1.41 % Expected life (in years) 5.58 5.61 (1) No options were granted during fiscal year ended August 27, 2014. A summary of the Company’s stock option activity for fiscal years 2016 , 2015 , and 2014 is presented in the following table: Shares Weighted- Weighted- Aggregate (Years) (In thousands) Outstanding at August 28, 2013 882,768 $ 5.23 4.7 $ 2,042 Exercised (29,253 ) 4.27 — — Forfeited/Expired (52,761 ) 10.30 — — Outstanding at August 27, 2014 800,754 $ 4.95 4.1 $ 583 Granted 628,060 4.49 — — Exercised (57,007 ) 3.45 — — Forfeited/Expired (83,708 ) 5.47 — — Outstanding at August 26, 2015 1,288,099 $ 4.76 6.5 $ 350 Granted 279,944 4.89 — — Exercised (21,249 ) 3.51 — — Cancelled (312,663 ) 4.98 — — Forfeited/Expired (64,893 ) 4.61 — — Outstanding at August 31, 2016 1,169,238 $ 4.76 6.6 $ 178 Exercisable at August 31, 2016 656,868 $ 4.76 4.9 $ 175 The intrinsic value for stock options is defined as the difference between the current market value and the grant price. At August 31, 2016 , there was approximately $0.5 million of total unrecognized compensation cost related to unvested options that are expected to be recognized over a weighted-average period of 1.8 years. The weighted-average grant-date fair value of options granted during fiscal years 2016 and 2015 was $1.92 and $1.83 per share, respectively. There was no grant of options during fiscal year 2014. During fiscal years 2016 , 2015 , and 2014 , cash received from options exercised was approximately $82,000 , $190,000 , and $125,000 , respectively. Restricted Stock Units Grants of restricted stock units consist of the Company’s common stock and generally vest after three years. All restricted stock units are cliff-vested. Restricted stock units are valued at market price of the Company’s common stock at the date of grant. The market price under the Employee Stock Plan is the closing price at the date of the grant. The market price under the Nonemployee Director Plan is the average of the high and the low price on the date of the grant. A summary of the Company’s restricted stock unit activity during fiscal years is presented in the following table: Restricted Stock Units Weighted Average Fair Value Weighted- Average Remaining Contractual Term (Per share) (In years) Unvested at August 28, 2013 424,236 $ 5.74 2.1 Granted 63,238 7.09 — Vested (80,233 ) 5.39 — Forfeited (9,404 ) 5.79 — Unvested at August 27, 2014 397,837 $ 6.03 1.6 Granted 84,495 4.54 — Vested (72,915 ) 4.55 — Forfeited — — — Unvested at August 26, 2015 409,417 $ 5.98 1.6 Granted 172,212 4.87 — Vested (257,482 ) 6.19 — Forfeited (9,314 ) 5.37 — Unvested at August 31, 2016 314,833 $ 5.23 1.9 At August 31, 2016 , there was approximately $0.8 million of total unrecognized compensation cost related to unvested restricted stock units that is expected to be recognized over a weighted-average period of 1.9 years. Restricted Stock Awards Under the Nonemployee Director Stock Plan, directors are granted restricted stock in lieu of cash payments, for all or a portion of their compensation as directors. Directors may receive a 20% premium of additional restricted stock by opting to receive stock over a minimum required amount of stock, in lieu of cash. The number of shares granted is valued at the average of the high and low price of the Company’s stock at the date of the grant. Restricted stock awards vest when granted because they are granted in lieu of a cash payment. However, directors are restricted from selling their shares until after the third anniversary of the date of the grant. Supplemental Executive Retirement Plan The Company has a Supplemental Executive Retirement Plan (“SERP”) designed to provide benefits for selected officers at normal retirement age with 25 years of service equal to 50% of their final average compensation offset by Social Security, profit sharing benefits, and deferred compensation. None of the Company’s executive officers participates in the Supplemental Executive Retirement Plan. Some of the officers designated to participate in the plan have retired and are receiving benefits under the plan. Accrued benefits of all actively employed participants become fully vested upon termination of the plan or a change in control (as defined in the plan). The plan is unfunded and the Company is obligated to make benefit payments solely on a current disbursement basis. On December 6, 2005, the Board of Directors voted to amend the SERP and suspend the further accrual of benefits and participation. As a result, a curtailment gain of approximately $88,000 was recognized. The net benefit recognized for the SERP for the years ended August 31, 2016 , August 26, 2015 , and August 27, 2014 , was zero , and the unfunded accrued liability included in “Other Liabilities” on the Company’s consolidated Balance Sheets as of August 31, 2016 and August 26, 2015 was approximately $58,000 and $71,000 , respectively. Nonemployee Director Phantom Stock Plan Under the Company’s Nonemployee Director Phantom Stock Plan (“Phantom Stock Plan”), nonemployee directors deferred portions of their retainer and meeting fees which, along with certain matching incentives, were credited to phantom stock accounts in the form of phantom shares priced at the market value of the Company’s common stock on the date of grant. Additionally, the phantom stock accounts were credited with dividends, if any, paid on the common stock represented by phantom shares. Authorized shares ( 100,000 shares) under the Phantom Stock Plan were fully depleted in early fiscal year 2003; since that time, no deferrals, incentives or dividends have been credited to phantom stock accounts. As participants cease to be directors, their phantom shares are converted into an equal number of shares of common stock and issued from the Company’s treasury stock. As of August 31, 2016 , 29,627 phantom shares remained unissued under the Phantom Stock Plan. 401 (k) Plan The Company has a voluntary 401(k) employee savings plan to provide substantially all employees of the Company an opportunity to accumulate personal funds for their retirement. The Company matches 25% of participants’ contributions made to the plan up to 6% of their salary. The net expense recognized in connection with the employer match feature of the voluntary 401(k) employee savings plan for the years ended August 31, 2016 , August 26, 2015 , and August 27, 2014 , was $350,000 , $255,000 , and $488,000 , respectively.

Related Parties

Related Parties	12 Months Ended
	Aug. 31, 2016
Related Party Transactions [Abstract]
Related Parties	Related Parties Affiliate Services The Company’s Chief Executive Officer, Christopher J. Pappas, and Harris J. Pappas, a Director of the Company, own two restaurant entities (the “Pappas entities”) that may, from time to time, provide services to the Company and its subsidiaries, as detailed in the Amended and Restated Master Sales Agreement effective November 8, 2013 among the Company and the Pappas entities. Under the terms of the Amended and Restated Master Sales Agreement, the Pappas entities continue to provide specialized (customized) equipment fabrication primarily for new construction and basic equipment maintenance, including stainless steel stoves, shelving, rolling carts, and chef tables. The total costs under the Master Sales Agreement of custom-fabricated and refurbished equipment in fiscal 2016 , 2015 , and 2014 were approximately $2,000 , zero , and $4,000 , respectively. Services provided under this agreement are subject to review and approval by the Finance and Audit Committee of the Company’s Board of Directors. Operating Leases In the third quarter of fiscal 2004, Messrs. Pappas became partners in a limited partnership which purchased a retail strip center in Houston, Texas. Messrs. Pappas collectively own a 50% limited partnership interest and a 50% general partnership interest in the limited partnership. An independent third party company manages the center. One of the Company’s restaurants has rented approximately 7% of the space in that center since July 1969. No changes were made to the Company’s lease terms as a result of the transfer of ownership of the center to the new partnership. The Company made payments of approximately $417,000 $416,000 , and $388,000 in fiscal years 2016 , 2015 , and 2014 , respectively, under the lease agreement which currently includes an annual base rate of $22.00 per square foot. On November 22, 2006, the Company executed a new lease agreement with respect to this shopping center. Effective upon the Company’s relocation and occupancy into the new space in July 2008, the new lease agreement provides for a primary term of approximately 12 years with two subsequent five -year options and gives the landlord an option to buy out the tenant on or after the calendar year 2016 by paying the then unamortized cost of improvements to the tenant. The Company is currently obligated to pay rent of $22.00 per square foot plus maintenance, taxes, and insurance during the remaining primary term of the lease. Thereafter, the lease provides for reasonable increases in rent at set intervals. The new lease agreement was approved by the Finance and Audit Committee. In the third quarter of fiscal year 2014, on March 12, 2014, the Company executed a new lease agreement for one of the Company’s Houston Fuddruckers locations with Pappas Restaurants, Inc. The lease provides for a primary term of approximately six years with two subsequent five -year options. Pursuant to the new ground lease agreement, the Company is currently obligated to pay $27.56 per square foot plus maintenance, taxes, and insurance from March 12, 2014 until November 30. 2016. Thereafter, the new ground lease agreement provides for reasonable increases in rent at set intervals. The Company made payments of $159,900 , $159,900 , and $79,950 during fiscal years 2016 , 2015 , and 2014 respectively. Affiliated rents paid for the Houston property lease represented 2.6% , 2.7% , and 2.1% of total rents for continuing operations for fiscal years 2016 , 2015 , and 2014 , respectively. Board of Directors Pursuant to the terms of a separate Purchase Agreement dated March 9, 2001, entered into by and among the Company, Christopher J. Pappas and Harris J. Pappas, the Company agreed to submit three persons designated by Christopher J. Pappas and Harris J. Pappas as nominees for election at the 2002 Annual Meeting of Shareholders. Messrs. Pappas designated themselves and Frank Markantonis as their nominees for directors, all of whom were subsequently elected. Christopher J. Pappas and Harris J. Pappas are brothers and Frank Markantonis is an attorney whose principal client is Pappas Restaurants, Inc., an entity owned by Harris J. Pappas and Christopher J. Pappas. Christopher J. Pappas is a member of the Advisory Board of Amegy Bank, a Division of ZB, N.A. (formerly, Amegy Bank, N.A.), which is a lender and syndication agent under the Company’s 2013 Revolving Credit Facility. Key Management Personnel On February 4, 2016, Christopher Pappas and the Company entered into an amendment to Mr. Pappas’ existing employment agreement to extend the termination date thereof to August 31, 2017. Mr. Pappas continues to devote his primary time and business efforts to the Company while maintaining his role at Pappas Restaurants, Inc. Peter Tropoli, a director of the Company and the Company’s Chief Operating Officer, and formerly the Company’s Senior Vice President, Administration, General Counsel and Secretary, is an attorney and stepson of Frank Markantonis, who is a director of the Company. Paulette Gerukos, Vice President of Human Resources of the Company, is the sister-in-law of Harris J. Pappas, who is a director of the Company.

Common Stock

Common Stock	12 Months Ended
	Aug. 31, 2016
Equity [Abstract]
Common Stock	Common Stock At August 31, 2016 , the Company had 500,000 shares of common stock reserved for issuance upon the exercise of outstanding stock options. Treasury Shares In February 2008, the Company acquired 500,000 treasury shares for $4.8 million .

Earnings Per Share

Earnings Per Share	12 Months Ended
	Aug. 31, 2016
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share A reconciliation of the numerators and denominators of basic earnings per share and earnings per share assuming dilution is shown in the table below: Fiscal Year Ended August 31, August 26, August 27, (In thousands, except per share data) Numerator: Loss from continuing operations $ (10,256 ) $ (1,616 ) $ (2,011 ) NET LOSS $ (10,346 ) $ (2,074 ) $ (3,447 ) Denominator: Denominator for basic earnings per share—weighted-average shares 29,226 28,974 28,812 Effect of potentially dilutive securities: Employee and non-employee stock options — — — Denominator for earnings per share assuming dilution 29,226 28,974 28,812 Loss from continuing operations: Basic $ (0.35 ) $ (0.06 ) $ (0.07 ) Assuming dilution (a) $ (0.35 ) $ (0.06 ) $ (0.07 ) Net loss per share: Basic $ (0.35 ) $ (0.07 ) $ (0.12 ) Assuming dilution (a) $ (0.35 ) $ (0.07 ) $ (0.12 ) (a) Potentially dilutive shares not included in the computation of net income per share because to do so would have been antidilutive amounted to 55,000 in fiscal year 2016 , 77,000 in fiscal year 2015 , and 180,000 shares in fiscal year 2014 . Additionally, stock options with exercise prices exceeding market close prices that were excluded from the computation of net income per share amounted to 494,000 shares in fiscal year 2016 , 415,000 shares in fiscal year 2015 , and 143,000 shares in fiscal year 2014 .

Quarterly Financial Information

Quarterly Financial Information	12 Months Ended
	Aug. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information	Quarterly Financial Information The following tables summarize quarterly unaudited financial information for fiscal years 2016 and 2015 . Quarter Ended (a) August 31, June 1, March 9, December 16, (91 days) (84 days) (84 days) (112 days) (In thousands, except per share data) Restaurant sales $ 91,775 $ 86,476 $ 86,314 $ 113,546 Franchise revenue 1,839 1,586 1,700 2,125 Culinary contract services 3,970 3,892 3,918 4,915 Vending revenue 145 143 137 158 Total sales $ 97,729 $ 92,097 $ 92,069 $ 120,744 Loss from continuing operations (7,789 ) (147 ) (582 ) (1,738 ) Income (loss) from discontinued operations (13 ) 13 (17 ) (73 ) Net loss $ (7,802 ) $ (134 ) $ (599 ) $ (1,811 ) Net loss per share: Basic $ (0.27 ) $ (0.00 ) $ (0.02 ) $ (0.06 ) Assuming dilution $ (0.27 ) $ (0.00 ) $ (0.02 ) $ (0.06 ) Costs and Expenses ( as a percentage of restaurant sales ) Cost of food 28.0 % 28.0 % 28.5 % 28.6 % Payroll and related costs 35.9 % 35.6 % 34.6 % 34.7 % Other operating expenses 16.6 % 15.7 % 15.9 % 16.2 % Occupancy costs 5.6 % 5.9 % 6.4 % 5.8 % Quarter Ended (a) August 26, 2015 May 6, February 11, November 19, (112 days) (84 days) (84 days) (84 days) (In thousands, except per share data) Restaurant sales $ 115,361 $ 88,788 $ 85,486 $ 80,557 Franchise revenue 2,197 1,578 1,605 1,581 Culinary contract services 4,408 3,624 3,771 4,598 Vending revenue 175 112 119 125 Total sales $ 122,141 $ 94,102 90,981 $ 86,861 Income (loss) from continuing operations 141 2,532 (1,229 ) (2,816 ) Loss from discontinued operations (190 ) (179 ) (130 ) (203 ) Net income (loss) $ (49 ) $ 2,353 $ (1,359 ) $ (3,019 ) Net income (loss) per share: Basic $ (0.00 ) $ 0.08 $ (0.05 ) $ (0.11 ) Assuming dilution $ (0.00 ) $ 0.08 $ (0.05 ) $ (0.11 ) Costs and Expenses ( as a percentage of restaurant sales ) Cost of food 28.5 % 28.4 % 29.8 % 29.2 % Payroll and related costs 34.3 % 33.8 % 34.5 % 35.6 % Other operating expenses 17.7 % 16.1 % 16.6 % 17.6 % Occupancy costs 5.4 % 5.4 % 5.9 % 6.1 % (a) The fiscal quarter ended, August 31, 2016 , consists of two four-week periods and one five-week period and the fiscal quarters ended August 26, 2015 and December 16, 2015, consists of four four-week periods. All other quarters represent three four-week periods.

Nature of Operations and Sign24

Nature of Operations and Significant Accounting Policies (Policies)	12 Months Ended
	Aug. 31, 2016
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations Luby’s, Inc. is based in Houston, Texas. As of August 31, 2016 , the Company owned and operated 175 restaurants, with 127 in Texas and the remainder in other states. In addition, the Company received royalties from 113 franchises as of August 31, 2016 located primarily throughout the United States. The Company’s owned and franchised restaurant locations are convenient to shopping and business developments, as well as, to residential areas. Accordingly, the restaurants appeal to a variety of customers at breakfast, lunch, and dinner. Culinary Contract Services consists of contract arrangements to manage food services for clients operating in primarily three lines of business: healthcare, higher education, and corporate dining.
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of Luby’s, Inc. and its wholly owned subsidiaries. Luby’s, Inc. was restructured into a holding company on February 1, 1997, at which time all of the operating assets were transferred to Luby’s Restaurants Limited Partnership, a Texas limited partnership consisting of two wholly owned, indirect corporate subsidiaries of the Company. On July 9, 2010, Luby’s Restaurants Limited Partnership was converted into Luby’s Fuddruckers Restaurants, LLC, a Texas limited liability company (“LFR”). Unless the context indicates otherwise, the word “Company” as used herein includes Luby’s, Inc., LFR, and the consolidated subsidiaries of Luby’s, Inc. All significant intercompany accounts and transactions have been eliminated in consolidation.
Reportable Segments	Reportable Segments Each restaurant is an operating segment because operating results and cash flow can be determined for each restaurant which is regularly reviewed by the chief operating decision maker. The Company has three reportable segments: Company-owned restaurants, franchise operations and Culinary Contract Services (“CCS”). Company-owned restaurants are aggregated into one reportable segment because the nature of the products and services, the production processes, the customers, the methods used to distribute the products and services, and the nature of the regulatory environment are alike.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include highly liquid investments such as money market funds that have a maturity of three months or less. All of the Company’s bank account balances are insured by the Federal Deposit Insurance Corporation. However, balances in money market fund accounts are not insured. Amounts in transit from credit card companies are also considered cash equivalents because they are both short-term and highly liquid in nature and are typically converted to cash within three days of the sales transaction.
Trade Accounts and Other Receivables, net	Trade Accounts and Other Receivables, net Receivables consist principally of amounts due from franchises, culinary contract service clients, catering customers and restaurant food sales to corporations. Receivables are recorded at the invoiced amount. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. The Company determines the allowance based on historical loss experience for contract service clients, catering customers and restaurant sales to corporations. The Company determines the allowance for CCS receivables and franchise royalty and marketing and advertising receivables based on the franchisees’ and CCS clients’ unsecured default status. The Company periodically reviews its allowance for doubtful accounts. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.
Inventories	Inventories Food and supply inventories are stated at the lower of cost (first-in, first-out) or market.
Property Held for Sale	Property Held for Sale The Company periodically reviews long-lived assets against its plans to retain or ultimately dispose of properties. If the Company decides to dispose of a property, it will be moved to property held for sale and actively marketed. Property held for sale is recorded at amounts not in excess of what management currently expects to receive upon sale, less costs of disposal. Depreciation on assets moved to property held for sale is discontinued and gains are not recognized until the properties are sold.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Impairment losses are recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the carrying amount. The Company evaluates impairments on a restaurant-by-restaurant basis and uses cash flow results and other market conditions as indicators of impairment.
Debt Issuance Costs	Debt Issuance Costs Debt issuance costs include costs incurred in connection with the arrangement of long-term financing agreements. These costs are amortized using the effective interest method over the respective term of the debt to which they specifically relate.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying value of cash and cash equivalents, trade accounts and other receivables, accounts payable and accrued expenses approximates fair value based on the short-term nature of these accounts. The carrying value of credit facility debt also approximates fair value based on its recent renewal.
Self-Insurance Accrued Expenses	Self-Insurance Accrued Expenses The Company self-insures a significant portion of expected losses under its workers’ compensation, employee injury and general liability programs. Accrued liabilities have been recorded based on estimates of the ultimate costs to settle incurred claims, both reported and not yet reported. These recorded estimated liabilities are based on judgments and independent actuarial estimates, which include the use of claim development factors based on loss history; economic conditions; the frequency or severity of claims and claim development patterns; and claim reserve management settlement practices.
Revenue Recognition	Revenue Recognition Revenue from restaurant sales is recognized when food and beverage products are sold. Unearned revenues are recorded as a liability for gift cards that have been sold but not yet redeemed and are recorded at their expected redemption value. When gift cards are redeemed, revenue is recognized, and unearned revenue is reduced. Revenue from culinary contract services is recognized when services are provided and reimbursable costs are incurred within contractual terms. Revenue from franchise royalties is recognized each fiscal period based on contractual royalty rates applied to the franchise’s restaurant sales each fiscal period. Royalties are accrued as earned and are calculated each period based on the franchisee’s reported sales. Area development fees and franchise fees are recognized as revenue when the Company has performed all material obligations and initial services. Area development fees are recognized proportionately with the opening of each new restaurant, which generally occurs upon the opening of the new restaurant. Until earned, these fees are accounted for as an accrued liability.
Cost of CCS	Cost of CCS The cost of CCS includes all food, payroll and related expenses, other operating expenses and selling, general and administrative expenses related to culinary contract service sales. All depreciation and amortization, property disposal, asset impairment expenses associated with CCS are reported within those respective lines as applicable.
Cost of Franchise Operations	Cost of Franchise Operations The cost of franchise operations includes all food, payroll and related expenses, other operating expenses and selling, general and administrative expenses related to franchise operations sales. All depreciation and amortization, property disposal, asset impairment expenses associated with franchise operations are reported within those respective lines as applicable.
Advertising Expenses	Advertising Expenses Advertising costs are expensed as incurred. Total advertising expense included in other operating expenses and selling, general and administrative expense was $6.3 million , $4.4 million , and $4.7 million in fiscal 2016 , 2015 , and 2014 , respectively. We record advertising attributable to local store marketing and local community involvement efforts in other operating expenses; we record advertising attributable to our brand identity, our promotional offers, and our other marketing messages intended to drive guest awareness of our brands, in selling, general, and administrative expenses. We believe this separation of our marketing and advertising costs assists with measurement of the profitability of individual restaurant locations by associating only the local store marketing efforts with the operations of each restaurant.
Depreciation and Amortization	Depreciation and Amortization Property and equipment are recorded at cost. The Company depreciates the cost of equipment over its estimated useful life using the straight-line method. Leasehold improvements are amortized over the lesser of their estimated useful lives or the related lease terms. Depreciation of buildings is provided on a straight-line basis over the estimated useful lives.
Opening Costs	Opening Costs Opening costs are expenditures related to the opening of new restaurants through its opening periods, other than those for capital assets. Such costs are charged to expense when incurred.
Operating Leases	Operating Leases The Company leases restaurant and administrative facilities and administrative equipment under operating leases. Building lease agreements generally include rent holidays, rent escalation clauses and contingent rent provisions for a percentage of sales in excess of specified levels. Contingent rental expenses are recognized prior to the achievement of a specified target, provided that the achievement of the target is considered probable. Most of the Company’s lease agreements include renewal periods at the Company’s option. The Company recognizes rent holiday periods and scheduled rent increases on a straight-line basis over the lease term beginning with the date the Company takes possession of the leased space.
Income Taxes	Income Taxes The estimated future tax effects of temporary differences between the tax bases of assets and liabilities and amounts reported in the accompanying consolidated balance sheets, as well as operating loss and tax credit carrybacks and carryforwards are recorded. Deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets and liabilities (temporary differences) and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is recognized if, based on the weight of available evidence, it is more likely than not a portion or all of the deferred tax asset will not be recognized. Management makes judgments regarding the interpretation of tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions as well as by the Internal Revenue Service (“IRS”). In management’s opinion, adequate provisions for income taxes have been made for all open tax years. The potential outcomes of examinations are regularly assessed in determining the adequacy of the provision for income taxes and income tax liabilities. Management believes that adequate provisions have been made for reasonably possible outcomes related to uncertain tax matters.
Sales Taxes	Sales Taxes The Company presents sales taxes on a net basis (excluded from revenue).
Discontinued Operations	Discontinued Operations Management evaluates unit closures for presentation in discontinued operations following guidance from ASC 205-20-55. To qualify for presentation as a discontinued operation, management determines if the closure or exit of a business location or activity meets the following conditions: (1) the operations and cash flows of the component have been (or will be) eliminated from the ongoing operations of the entity as a result of the disposal transaction and (2) there will not be any significant continuing involvement in the operations of the component after the disposal transaction. To evaluate whether these conditions are met, management considers whether the cash flows lost will not be recovered and generated by the ongoing entity, the level of guest traffic and sales transfer, the significance of the number of locations closed and expectancy of cash flow replacement by sales from new and existing locations, as well as the level of continuing involvement in the disposed operation. Operating and non-operating results of these locations are then classified and reported as discontinued operations of all periods presented.
Share-Based Compensation	Share-Based Compensation Share-based compensation expense is estimated for equity awards at fair value at the grant date. The Company determines fair value of restricted stock awards based on the average of the high and low price of its common stock on the date awarded by the Board of Directors. The Company determines the fair value of stock option awards using a Black-Scholes option pricing model. The Black-Scholes option pricing model requires various judgmental assumptions including the expected dividend yield, stock price volatility and the expected life of the award. If any of the assumptions used in the model change significantly, share-based compensation expense may differ materially in the future, from that recorded in the current period. The fair value of performance share based award liabilities are estimated based on a Monte Carlo simulation model. For further discussion, see Note 13, “Share-Based Compensation,” below.
Earnings Per Share	Earnings Per Share Basic income per share is computed by dividing net income by the weighted-average number of shares outstanding, including restricted stock units, during each period presented. For the calculation of diluted net income per share, the basic weighted average number of shares is increased by the dilutive effect of stock options, determined using the treasury stock method.
Accounting Periods	Accounting Periods The Company’s fiscal year ends on the last Wednesday in August. Accordingly, each fiscal year normally consists of 13 four-week periods, or accounting periods, accounting for 364 days in the aggregate. However, every fifth or sixth year, we have a fiscal year that consists of 53 weeks, accounting for 371 days in the aggregate; fiscal year 2016 was such a year. Each of the first three quarters of each fiscal year, prior to fiscal year 2016, consisted of three four-week periods, while the fourth quarter normally consists of four four-week periods. Beginning in fiscal 2016, we changed our fiscal quarter ending dates with the first fiscal quarter end was extended by one accounting period and the fiscal fourth quarter was reduced by one accounting period. The purpose of this change is in part to minimize the Thanksgiving calendar shift by extending the first fiscal quarter until after Thanksgiving. With this change in fiscal quarter ending dates, our first quarter is 16 weeks, and the remaining three quarters will typically be 12 weeks in length. The fourth fiscal quarter will be 13 weeks in certain fiscal years to adjust for our standard 52 week, or 364 day, fiscal year compared to the 365 day calendar year. Fiscal 2016 is such a year where the fourth quarter included 13 weeks, resulting in a 53 week fiscal year. Comparability between quarters may be affected by varying lengths of the quarters, as well as the seasonality associated with the restaurant business.
Use of Estimates	Use of Estimates In preparing financial statements in conformity with accounting principles generally accepted in the United States of America, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from these estimates.
Subsequent Events	Subsequent Events Events subsequent to the Company’s fiscal year ended August 31, 2016 through the date of issuance of the financial statements are evaluated to determine if the nature and significance of the event warrants inclusion in the Company’s annual report.

Reportable Segments (Tables)

Reportable Segments (Tables)	12 Months Ended
	Aug. 31, 2016
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The table on the following page shows financial information as required by ASC 280 for segment reporting. ASC 280 requires depreciation and amortization be disclosed for each reportable segment, even if not used by the chief operating decision maker. The table also lists total assets for each reportable segment. Corporate assets include cash and cash equivalents, tax refunds receivable, property and equipment, assets related to discontinued operations, property held for sale, deferred tax assets, and prepaid expenses. Fiscal Year Ended August 31, 2016 August 26, 2015 August 27, 2014 (In thousands) Sales: Company-owned restaurants (1) $ 378,694 $ 370,723 $ 370,340 Culinary contract services 16,695 16,401 18,555 Franchise operations 7,250 6,961 7,027 Total $ 402,639 $ 394,085 $ 395,922 Segment level profit: Company-owned restaurants $ 55,419 $ 51,763 $ 52,800 Culinary contract services 1,740 1,615 1,708 Franchise operations 5,373 5,293 5,294 Total $ 62,532 $ 58,671 $ 59,802 Depreciation and amortization: Company-owned restaurants $ 18,181 $ 18,120 $ 17,396 Culinary contract services 103 177 409 Franchise operations 784 767 767 Corporate 2,821 2,343 1,529 Total $ 21,889 $ 21,407 $ 20,101 Total assets: Company-owned restaurants (2) $ 211,182 $ 218,492 $ 220,793 Culinary contract services 3,390 1,644 2,724 Franchise operations (3) 12,266 13,034 13,906 Corporate (4) 25,387 31,088 38,012 Total $ 252,225 $ 264,258 $ 275,435 Capital expenditures: Company-owned restaurants $ 17,258 $ 19,726 $ 43,075 Culinary contract services 28 18 64 Corporate 967 634 3,045 Total $ 18,253 $ 20,378 $ 46,184 Loss before income taxes and discontinued operations: Segment level profit $ 62,532 $ 58,671 $ 59,802 Opening costs (787 ) (2,743 ) (2,165 ) Depreciation and amortization (21,889 ) (21,407 ) (20,101 ) Selling, general and administrative expenses (42,422 ) (38,759 ) (40,707 ) Provision for asset impairments and restaurant closings, net (1,442 ) (636 ) (2,717 ) Net gain on disposition of property and equipment 684 3,994 2,357 Interest income 4 4 6 Interest expense (2,247 ) (2,337 ) (1,247 ) Other income, net 186 521 1,101 Total $ (5,381 ) $ (2,692 ) $ (3,671 ) (1) Includes vending revenue of $583 , $531 , and $532 thousand for the year ended August 31, 2016 , August 26, 2015 , and August 27, 2014 , respectively. (2) Company-owned restaurants segment includes $9.8 million of Fuddruckers trade name, Cheeseburger in Paradise liquor licenses, and Jimmy Buffett intangibles. (3) Franchise operations segment includes approximately $11.4 million in royalty intangibles. (4) Goodwill was disclosed in corporate segment in our fiscal 2014 Annual Report on Form 10-K and our first quarter fiscal 2015 Quarterly Report on Form 10-Q. The current draft reflects a revised classification of goodwill into the Company-owned restaurants segment.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Aug. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value, Liabilities Measured on Recurring Basis	Recurring fair value measurements related to liabilities are presented below: Fair Value Fiscal Year Ended August 31, 2016 Quoted Significant Significant Valuation Method Recurring Fair Value - Liabilities (In thousands) Continuing Operations: TSR Performance Based Incentive Plan (1) $ 793 $ — $ 793 $ — Market Approach (1) The fair value of the Company's 2015 and 2016 Performance Based Incentive Plan liabilities were approximately $381 thousand and $412 thousand , respectively. See Note 13 to the Company's consolidated financial statements in Part II, Item 8 in this Form 10-K for further discussion of Performance Based Incentive Plan. Fair Value Fiscal Year Ended August 26, 2015 Quoted Significant Significant Valuation Method Recurring Fair Value - Liabilities (In thousands) Continuing Operations: TSR Performance Based Incentive Plan $ 108 $ — $ 108 $ — Market Approach
Fair Value Measurements, Nonrecurring	Non-recurring fair value measurements related to impaired property and equipment consist of the following: Fair Value Measurement Using Fiscal Year Ended August 31, 2016 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Impairments Nonrecurring Fair Value Measurements (In thousands) Continuing Operations: Property and equipment related to company-owned restaurants (1) $ 959 $ — $ — $ 959 $ (738 ) Goodwill (2) — — — — (38 ) Property held for sale (3) 1,290 — — 1,290 (463 ) Total Nonrecurring Fair Value Measurements $ 2,249 $ — $ — $ 2,249 $ (1,239 ) Discontinued Operations: Property and equipment related to corporate assets $ — $ — $ — $ — $ — (1) In accordance with Subtopic 360-10, long-lived assets held and used with a carrying amount of approximately $1.7 million were written down to their fair value of approximately $1.0 million , resulting in an impairment charge of approximately $0.7 million , which was included in earnings for the period. (2) In accordance with Subtopic 350-20, goodwill with a carrying amount of approximately $38 thousand was written down to its implied fair value of approximately zero , resulting in an impairment charge of $38 thousand , which was included in earnings for the period. (3) In accordance with Subtopic 360-10, long-lived assets held for sale with a carrying value of $1.8 million were written down to their fair value, less cost to sell, of approximately $1.3 million , resulting in an impairment charge of approximately $0.5 million , which was included in earnings for the period. Fair Value Fiscal Year Ended August 26, 2015 Quoted Significant Significant Total Nonrecurring Fair Value Measurements (In thousands) Continuing Operations: Property and equipment related to company-owned restaurants (1) $ 1,350 $ — $ — $ 1,350 $ (598 ) Goodwill (2) — — — — (38 ) Total Nonrecurring Fair Value Measurements $ 1,350 $ — $ — $ 1,350 $ (636 ) Discontinued Operations: Property and equipment related to corporate assets $ 865 $ — $ — $ 865 $ (90 ) (1) In accordance with Subtopic 360-10, long-lived assets held and used with a carrying amount of approximately $1.9 million were written down to their fair value of approximately $1.3 million , resulting in an impairment charge of approximately $0.6 million , which was included in earnings for the period. (2) In accordance with Subtopic 350-20, goodwill with a carrying amount of approximately $38 thousand was written down to its implied fair value of approximately zero , resulting in an impairment charge of $38 thousand . Fair Value Fiscal Year Ended August 27, 2014 Quoted Significant Significant Total Nonrecurring Fair Value Measurements (In thousands) Continuing Operations: Property and equipment related to company-owned restaurants (1) $ 3,660 $ — $ — $ 3,660 $ (2,229 ) Goodwill (2) — — — — (488 ) Total Nonrecurring Fair Value Measurements $ 3,660 $ — $ — $ 3,660 $ (2,717 ) Discontinued Operations: Property and equipment related to corporate assets $ 1,144 $ — $ — $ 1,144 $ (981 ) (1) In accordance with Subtopic 360-10, long-lived assets held and used with a carrying amount of approximately $5.9 million were written down to their fair value of approximately $3.7 million , resulting in an impairment charge of approximately $2.2 million , which was included in earnings for the period. (2) In accordance with Subtopic 350-20, goodwill with a carrying amount of approximately $0.5 million was written down to its implied fair value of approximately zero , resulting in an impairment charge of $0.5 million .

Trade Receivables and Other (Ta

Trade Receivables and Other (Tables)	12 Months Ended
	Aug. 31, 2016
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable	Trade and other receivables, net, consist of the following: August 31, August 26, (In thousands) Trade and other receivables $ 5,161 $ 4,150 Franchise royalties and marketing and advertising receivables 839 706 Trade receivables, unbilled — 874 Allowance for doubtful accounts (81 ) (555 ) Total Trade accounts and other receivables, net $ 5,919 $ 5,175
Allowance for Credit Losses on Financing Receivables	The change in allowances for doubtful accounts for each of the years in the three-year periods ended as of the dates below is as follows: Fiscal Year Ended August 31, August 26, August 27, (In thousands) Beginning balance $ 555 $ 512 $ 586 Provisions (reversal) for doubtful accounts (18 ) 51 61 Write-offs (1) (456 ) (8 ) (135 ) Ending balance $ 81 $ 555 $ 512 (1) The $0.5 million Balance Sheet write-off in fiscal 2016 resulted from uncollectable receivables at three Culinary Contract Services accounts previously reserved for approximately $0.1 million , $0.3 million , and $33.0 thousand in fiscal years 2011, 2012, and 2013, respectively.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Aug. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities	The following table details the categories of total income tax assets and liabilities for both continuing and discontinued operations resulting from the cumulative tax effects of temporary differences: August 31, August 26, (In thousands) Deferred income tax assets: Workers’ compensation, employee injury, and general liability claims $ 466 $ 342 Deferred compensation 552 137 Net operating losses 1,258 808 General business and foreign tax credits 11,010 10,011 Depreciation, amortization and impairments 1,879 1,484 Straight-line rent, dining cards, accruals, and other 3,812 3,930 Subtotal 18,977 16,712 Valuation allowance (6,905 ) — Total deferred income tax assets 12,072 16,712 Deferred income tax liabilities: Property taxes and other 1,828 1,765 Total deferred income tax liabilities 1,828 1,765 Net deferred income tax asset $ 10,244 $ 14,947
Schedule of Components of Income Tax Expense (Benefit)	An analysis of the provision for income taxes for continuing operations is as follows: August 31, August 26, August 27, (In thousands) Current federal and state income tax expense $ 128 $ 523 $ 371 Current foreign income tax expense 82 63 87 Deferred income tax expense (benefit) 4,665 (1,662 ) (2,118 ) Total income tax expense (benefit) $ 4,875 $ (1,076 ) $ (1,660 )
Income Tax Expense Benefit Continuing Operations Income Tax Reconciliation	Relative only to continuing operations, the reconciliation of the expense (benefit) for income taxes to the expected income tax expense (benefit), computed using the statutory tax rate, was as follows: Fiscal Year Ended August 31, August 26, August 27, Amount % Amount % Amount % (In thousands and as a percent of pretax loss from continuing operations) Income tax benefit from continuing operations at the federal rate $ (1,830 ) 34.0 % $ (832 ) 34.0 % $ (1,120 ) 34.0 % Permanent and other differences: Federal jobs tax credits (wage deductions) 226 (4.2 ) 302 (12.3 ) 404 (12.3 ) Stock options and restricted stock 165 (3.1 ) 74 (3.0 ) 54 (1.7 ) Other permanent differences 74 (1.4 ) 60 (2.5 ) 185 (5.6 ) State income tax, net of federal benefit 94 (1.7 ) 200 (8.2 ) 52 (1.6 ) General Business Tax Credits (665 ) 12.4 (888 ) 36.3 (1,187 ) 36.1 Other (94 ) 1.7 8 (0.3 ) (48 ) 1.5 Change in valuation allowance 6,905 (128.3 ) — — — — Income tax expense (benefit) from continuing operations $ 4,875 (90.6 )% $ (1,076 ) 44.0 % $ (1,660 ) 50.4 %
Schedule of Unrecognized Tax Benefits Reconciliation	The following table is a reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of fiscal years 2014 , 2015 and 2016 (in thousands): Balance as of August 28, 2013 $ 769 Decrease based on prior year tax positions (707 ) Interest Expense — Balance as of August 27, 2014 $ 62 Decrease based on prior year tax positions — Interest Expense 1 Balance as of August 26, 2015 $ 63 Decrease based on prior year tax positions (18 ) Interest Expense — Balance as of August 31, 2016 $ 45

Property and Equipment, Intan29

Property and Equipment, Intangible Assets and Goodwill (Tables)	12 Months Ended
	Aug. 31, 2016
Property, Plant and Equipment [Abstract]
Property, Equipment, Intangible Assets, and Goodwill Disclosure	The cost, net of impairment, and accumulated depreciation of property and equipment at August 31, 2016 and August 26, 2015 , together with the related estimated useful lives used in computing depreciation and amortization, were as follows: August 31, 2016 August 26, 2015 Estimated Useful Lives (years) (In thousands) Land $ 61,940 $ 63,315 — Restaurant equipment and furnishings 75,764 86,209 3 to 15 Buildings 157,006 158,959 20 to 33 Leasehold and leasehold improvements 25,973 29,223 Lesser of lease term or Office furniture and equipment 3,277 3,450 3 to 10 Construction in progress 145 810 — 324,105 341,966 Less accumulated depreciation and amortization (130,887 ) (141,764 ) Property and equipment, net $ 193,218 $ 200,202 Intangible assets, net $ 21,074 $ 22,570 15 to 21 Goodwill $ 1,605 $ 1,643
Schedule of Intangible Assets and Goodwill	The following table presents intangible assets as of August 31, 2016 and August 26, 2015 : August 31, 2016 August 26, 2015 (In thousands) (In thousands) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Intangible Assets Subject to Amortization: Fuddruckers trade name and franchise agreements $ 29,607 $ (8,656 ) $ 20,951 $ 29,607 $ (7,166 ) $ 22,441 Cheeseburger in Paradise trade name and license agreements $ 416 $ (293 ) $ 123 $ 416 $ (287 ) $ 129 Intangible assets, net $ 30,023 $ (8,949 ) $ 21,074 $ 30,023 $ (7,453 ) $ 22,570

Current Accrued Expenses and 30

Current Accrued Expenses and Other Liabilities (Tables)	12 Months Ended
	Aug. 31, 2016
Other Liabilities Disclosure [Abstract]
Schedule of Accrued Liabilities	The following table sets forth current accrued expenses and other liabilities as of August 31, 2016 and August 26, 2015 : August 31, August 26, (In thousands) Salaries, compensated absences, incentives, and bonuses $ 4,184 $ 5,435 Operating expenses 1,118 1,122 Unredeemed gift cards and certificates 6,269 5,472 Taxes, other than income 7,882 7,765 Accrued claims and insurance 1,577 1,267 Income taxes, legal and other 2,722 2,906 Total $ 23,752 $ 23,967

Other Long-Term Liabilities (Ta

Other Long-Term Liabilities (Tables)	12 Months Ended
	Aug. 31, 2016
Other Liabilities Disclosure [Abstract]
Other Noncurrent Liabilities	The following table sets forth other long-term liabilities as of August 31, 2016 and August 26, 2015 : August 31, August 26, (In thousands) Workers’ compensation and general liability insurance reserve $ 986 $ 846 Capital leases 44 291 Deferred rent and unfavorable leases 5,565 5,857 Deferred compensation 895 222 Other 262 153 Total $ 7,752 $ 7,369

Impairment of Long-Lived Asse32

Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Tables)	12 Months Ended
	Aug. 31, 2016
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Restructuring and Asset Impairment Charges	The Company recognized the following impairment charges (credits) to income from operations: Fiscal Year Ended August 31, 2016 August 26, 2015 August 27, 2014 (In thousands, except per share data) Provision for asset impairments and restaurant closings, net $ 1,442 $ 636 $ 2,717 Net gain on disposition of property and equipment (684 ) (3,994 ) (2,357 ) Total $ 758 $ (3,358 ) $ 360 Effect on EPS: Basic $ (0.03 ) $ 0.12 $ (0.01 ) Assuming dilution $ (0.03 ) $ 0.12 $ (0.01 )
Schedule of Assets and Liabilities of Discontinued Operations	The following table sets forth the assets and liabilities for all discontinued operations: August 31, August 26, (In thousands) Prepaid expenses $ 1 $ 10 Assets related to discontinued operations—current $ 1 $ 10 Property and equipment $ 1,872 $ 1,872 Deferred Income Taxes 1,320 1,799 Assets related to discontinued operations—non-current $ 3,192 $ 3,671 Deferred income taxes $ 361 $ 343 Accrued expenses and other liabilities 51 65 Liabilities related to discontinued operations—current $ 412 $ 408 Other liabilities $ 17 $ 182 Liabilities related to discontinued operations—non-current $ 17 $ 182
Schedule of Discontinued Operations Income Statement	The following table sets forth the sales and pretax losses reported for all discontinued locations: Fiscal Year Ended August 31, August 26, August 27, (In thousands, except locations) Sales $ — $ — $ 3,151 Pretax loss $ (136 ) $ (864 ) $ (2,415 ) Income tax benefit on discontinued operations $ 46 $ 406 $ 979 Loss on discontinued operations $ (90 ) $ (458 ) $ (1,436 ) Discontinued locations closed during the period 0 0 4
Discontinued Operations	The following table summarizes discontinued operations for fiscal 2016 , 2015 , and 2014 : Fiscal Year Ended August 31, August 26, August 27, (In thousands, except per share data) Discontinued operating losses $ (161 ) $ (890 ) $ (1,428 ) Impairments — (90 ) (981 ) Gains (losses) 25 116 (6 ) Net loss $ (136 ) $ (864 ) $ (2,415 ) Income tax benefit from discontinued operations 46 406 979 Loss from discontinued operations $ (90 ) $ (458 ) $ (1,436 ) Effect on EPS from discontinued operations—decrease—basic $ 0.00 $ (0.01 ) $ (0.05 )
Disclosure of Long Lived Assets Held-for-sale	A roll forward of property held for sale for fiscal 2016 , 2015 , and 2014 is provided below (in thousands) : Balance as of August 28, 2013 $ 449 Disposals (449 ) Net transfers to property held for sale 991 Balance as of August 27, 2014 $ 991 Disposals (3,203 ) Net transfers to property held for sale 6,748 Balance as of August 26, 2015 $ 4,536 Disposals (1,488 ) Net transfers to property held for sale 2,474 Balance as of August 31, 2016 $ 5,522

Operating Leases (Tables)

Operating Leases (Tables)	12 Months Ended
	Aug. 31, 2016
Leases [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	Annual future minimum lease payments under noncancelable operating leases with terms in excess of one year as of August 31, 2016 are as follows: Fiscal Year Ending: (In thousands) August 30, 2017 $ 12,241 August 29, 2018 11,051 August 28, 2019 9,404 August 26, 2020 7,238 August 25, 2021 5,736 Thereafter 30,712 Total minimum lease payments $ 76,382
Schedule of Rent Expense	Total rent expense for operating leases for fiscal years 2016 , 2015 , and 2014 was as follows: Year Ended August 31, August 26, August 27, (In thousands, except percentages) Minimum rent-facilities $ 12,341 $ 12,547 $ 13,160 Contingent rentals 164 129 251 Minimum rent-equipment 712 805 829 Total rent expense (including amounts in discontinued operations) $ 13,217 $ 13,481 $ 14,240 Percent of sales 3.3 % 3.4 % 3.6 %

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Aug. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The fair value of each option award is estimated on the date of the grant using the Black-Scholes option pricing model which determine inputs as shown in the following table for options granted under the Employee Stock Plan: Fiscal Year Ended (1) August 31, August 26, (In thousands, except percentages) Dividend yield 0 % 0 % Volatility 39.64 % 42.30 % Risk-free interest rate 1.82 % 1.41 % Expected life (in years) 5.58 5.61 (1) No options were granted during fiscal year ended August 27, 2014.
Schedule of Share-based Compensation, Stock Options, Activity	A summary of the Company’s stock option activity for fiscal years 2016 , 2015 , and 2014 is presented in the following table: Shares Weighted- Weighted- Aggregate (Years) (In thousands) Outstanding at August 28, 2013 882,768 $ 5.23 4.7 $ 2,042 Exercised (29,253 ) 4.27 — — Forfeited/Expired (52,761 ) 10.30 — — Outstanding at August 27, 2014 800,754 $ 4.95 4.1 $ 583 Granted 628,060 4.49 — — Exercised (57,007 ) 3.45 — — Forfeited/Expired (83,708 ) 5.47 — — Outstanding at August 26, 2015 1,288,099 $ 4.76 6.5 $ 350 Granted 279,944 4.89 — — Exercised (21,249 ) 3.51 — — Cancelled (312,663 ) 4.98 — — Forfeited/Expired (64,893 ) 4.61 — — Outstanding at August 31, 2016 1,169,238 $ 4.76 6.6 $ 178 Exercisable at August 31, 2016 656,868 $ 4.76 4.9 $ 175
Schedule of Share-based Compensation, Restricted Stock Units Award Activity	A summary of the Company’s restricted stock unit activity during fiscal years is presented in the following table: Restricted Stock Units Weighted Average Fair Value Weighted- Average Remaining Contractual Term (Per share) (In years) Unvested at August 28, 2013 424,236 $ 5.74 2.1 Granted 63,238 7.09 — Vested (80,233 ) 5.39 — Forfeited (9,404 ) 5.79 — Unvested at August 27, 2014 397,837 $ 6.03 1.6 Granted 84,495 4.54 — Vested (72,915 ) 4.55 — Forfeited — — — Unvested at August 26, 2015 409,417 $ 5.98 1.6 Granted 172,212 4.87 — Vested (257,482 ) 6.19 — Forfeited (9,314 ) 5.37 — Unvested at August 31, 2016 314,833 $ 5.23 1.9

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Aug. 31, 2016
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	A reconciliation of the numerators and denominators of basic earnings per share and earnings per share assuming dilution is shown in the table below: Fiscal Year Ended August 31, August 26, August 27, (In thousands, except per share data) Numerator: Loss from continuing operations $ (10,256 ) $ (1,616 ) $ (2,011 ) NET LOSS $ (10,346 ) $ (2,074 ) $ (3,447 ) Denominator: Denominator for basic earnings per share—weighted-average shares 29,226 28,974 28,812 Effect of potentially dilutive securities: Employee and non-employee stock options — — — Denominator for earnings per share assuming dilution 29,226 28,974 28,812 Loss from continuing operations: Basic $ (0.35 ) $ (0.06 ) $ (0.07 ) Assuming dilution (a) $ (0.35 ) $ (0.06 ) $ (0.07 ) Net loss per share: Basic $ (0.35 ) $ (0.07 ) $ (0.12 ) Assuming dilution (a) $ (0.35 ) $ (0.07 ) $ (0.12 ) (a) Potentially dilutive shares not included in the computation of net income per share because to do so would have been antidilutive amounted to 55,000 in fiscal year 2016 , 77,000 in fiscal year 2015 , and 180,000 shares in fiscal year 2014 . Additionally, stock options with exercise prices exceeding market close prices that were excluded from the computation of net income per share amounted to 494,000 shares in fiscal year 2016 , 415,000 shares in fiscal year 2015 , and 143,000 shares in fiscal year 2014 .

Quarterly Financial Informati36

Quarterly Financial Information (Tables)	12 Months Ended
	Aug. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	The following tables summarize quarterly unaudited financial information for fiscal years 2016 and 2015 . Quarter Ended (a) August 31, June 1, March 9, December 16, (91 days) (84 days) (84 days) (112 days) (In thousands, except per share data) Restaurant sales $ 91,775 $ 86,476 $ 86,314 $ 113,546 Franchise revenue 1,839 1,586 1,700 2,125 Culinary contract services 3,970 3,892 3,918 4,915 Vending revenue 145 143 137 158 Total sales $ 97,729 $ 92,097 $ 92,069 $ 120,744 Loss from continuing operations (7,789 ) (147 ) (582 ) (1,738 ) Income (loss) from discontinued operations (13 ) 13 (17 ) (73 ) Net loss $ (7,802 ) $ (134 ) $ (599 ) $ (1,811 ) Net loss per share: Basic $ (0.27 ) $ (0.00 ) $ (0.02 ) $ (0.06 ) Assuming dilution $ (0.27 ) $ (0.00 ) $ (0.02 ) $ (0.06 ) Costs and Expenses ( as a percentage of restaurant sales ) Cost of food 28.0 % 28.0 % 28.5 % 28.6 % Payroll and related costs 35.9 % 35.6 % 34.6 % 34.7 % Other operating expenses 16.6 % 15.7 % 15.9 % 16.2 % Occupancy costs 5.6 % 5.9 % 6.4 % 5.8 % Quarter Ended (a) August 26, 2015 May 6, February 11, November 19, (112 days) (84 days) (84 days) (84 days) (In thousands, except per share data) Restaurant sales $ 115,361 $ 88,788 $ 85,486 $ 80,557 Franchise revenue 2,197 1,578 1,605 1,581 Culinary contract services 4,408 3,624 3,771 4,598 Vending revenue 175 112 119 125 Total sales $ 122,141 $ 94,102 90,981 $ 86,861 Income (loss) from continuing operations 141 2,532 (1,229 ) (2,816 ) Loss from discontinued operations (190 ) (179 ) (130 ) (203 ) Net income (loss) $ (49 ) $ 2,353 $ (1,359 ) $ (3,019 ) Net income (loss) per share: Basic $ (0.00 ) $ 0.08 $ (0.05 ) $ (0.11 ) Assuming dilution $ (0.00 ) $ 0.08 $ (0.05 ) $ (0.11 ) Costs and Expenses ( as a percentage of restaurant sales ) Cost of food 28.5 % 28.4 % 29.8 % 29.2 % Payroll and related costs 34.3 % 33.8 % 34.5 % 35.6 % Other operating expenses 17.7 % 16.1 % 16.6 % 17.6 % Occupancy costs 5.4 % 5.4 % 5.9 % 6.1 % (a) The fiscal quarter ended, August 31, 2016 , consists of two four-week periods and one five-week period and the fiscal quarters ended August 26, 2015 and December 16, 2015, consists of four four-week periods. All other quarters represent three four-week periods.

Nature of Operations and Sign37

Nature of Operations and Significant Accounting Policies (Details)	12 Months Ended
	Aug. 31, 2016USD ($)segmentfranchise	Aug. 26, 2015USD ($)restaurant	Aug. 27, 2014USD ($)restaurant	Nov. 08, 2016USD ($)	Aug. 31, 2016USD ($)	Aug. 31, 2016restaurant	Oct. 02, 2015USD ($)	Aug. 14, 2013USD ($)
Note 1 - Nature of Operations and Significant Accounting Policies (Details) [Line Items]
Number of Reportable Segments | segment	3
Advertising Expense	$ 6,300,000	$ 4,400,000	$ 4,700,000
Revolving Credit Facility 2013 [Member]
Note 1 - Nature of Operations and Significant Accounting Policies (Details) [Line Items]
Principal Amount Outstanding of Loans Held-in-portfolio					$ 37,000,000
Line of Credit Facility, Maximum Borrowing Capacity							$ 80,000,000	$ 15,000,000
Subsequent Event [Member] | 2016 Credit Agreement [Member]
Note 1 - Nature of Operations and Significant Accounting Policies (Details) [Line Items]
Debt Instrument, Face Amount				$ 65,000,000
Subsequent Event [Member] | 2016 Credit Agreement [Member] | Senior Notes [Member]
Note 1 - Nature of Operations and Significant Accounting Policies (Details) [Line Items]
Debt Instrument, Face Amount				35,000,000
Subsequent Event [Member] | Revolving Credit Facility [Member] | 2016 Credit Agreement [Member]
Note 1 - Nature of Operations and Significant Accounting Policies (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity				$ 30,000,000
Selling, General and Administrative Expenses [Member]
Note 1 - Nature of Operations and Significant Accounting Policies (Details) [Line Items]
Advertising Expense	5,600,000	3,200,000	3,900,000
Other Operating Income (Expense) [Member]
Note 1 - Nature of Operations and Significant Accounting Policies (Details) [Line Items]
Advertising Expense	$ 700,000	$ 1,200,000	$ 800,000
Texas [Member]
Note 1 - Nature of Operations and Significant Accounting Policies (Details) [Line Items]
Number of Restaurants | restaurant						127
Company Owned Restaurants [Member]
Note 1 - Nature of Operations and Significant Accounting Policies (Details) [Line Items]
Number of Restaurants | restaurant		177	174			175
Number of Reportable Segments | segment	1
Franchise [Member]
Note 1 - Nature of Operations and Significant Accounting Policies (Details) [Line Items]
Number of Restaurants	113	106	110			113

Reportable Segments (Details)

Reportable Segments (Details) $ in Thousands	3 Months Ended						4 Months Ended		12 Months Ended
	Aug. 31, 2016USD ($)contract	Jun. 01, 2016USD ($)	Mar. 09, 2016USD ($)	May 06, 2015USD ($)	Feb. 11, 2015USD ($)	Nov. 19, 2014USD ($)	Dec. 16, 2015USD ($)	Aug. 26, 2015USD ($)contractrestaurant	Aug. 31, 2016USD ($)contractsegment	Aug. 26, 2015USD ($)contractrestaurant	Aug. 27, 2014USD ($)contractrestaurant	Aug. 31, 2016franchise	Aug. 31, 2016USD ($)	Aug. 31, 2016restaurant
Note 3 - Reportable Segments (Details) [Line Items]
Number of Reportable Segments | segment									3
Vending Revenue (in Dollars)	$ 145	$ 143	$ 137	$ 112	$ 119	$ 125	$ 158	$ 175	$ 583	$ 531	$ 532
Finite-Lived Intangible Assets, Gross (in Dollars)								$ 30,023		$ 30,023			$ 30,023
Company Owned Restaurants [Member]
Note 3 - Reportable Segments (Details) [Line Items]
Number of Reportable Segments | segment									1
Number of Restaurants | restaurant								177		177	174			175
Vending Revenue (in Dollars)									$ 583	$ 531	$ 532
Company Owned Restaurants [Member] | Fuddruckers Trade Name, Cheeseburger in Paradise Liquor Licenses, and Jimmy Buffet Intangibles [Member]
Note 3 - Reportable Segments (Details) [Line Items]
Finite-Lived Intangible Assets, Gross (in Dollars)													9,800
Culinary Contract Services [Member]
Note 3 - Reportable Segments (Details) [Line Items]
Number of Contracts | contract	24							23	24	23	25
Franchise [Member]
Note 3 - Reportable Segments (Details) [Line Items]
Number of Restaurants								106		106	110	113		113
Franchise Term									20 years
Franchise [Member] | Royalty Intangibles [Member]
Note 3 - Reportable Segments (Details) [Line Items]
Finite-Lived Intangible Assets, Gross (in Dollars)													$ 11,400

Reportable Segments - Segment R

Reportable Segments - Segment Reporting Information (Details) - USD ($) $ in Thousands	3 Months Ended						4 Months Ended		12 Months Ended
	Aug. 31, 2016	Jun. 01, 2016	Mar. 09, 2016	May 06, 2015	Feb. 11, 2015	Nov. 19, 2014	Dec. 16, 2015	Aug. 26, 2015	Aug. 31, 2016	Aug. 26, 2015	Aug. 27, 2014
Sales:
Sales	$ 91,775	$ 86,476	$ 86,314	$ 88,788	$ 85,486	$ 80,557	$ 113,546	$ 115,361	$ 378,111	$ 370,192	$ 369,808
Segment level profit:
Segment level profit									(3,324)	(880)	(3,531)
Depreciation and amortization:
Depreciation and amortization									21,889	21,407	20,101
Total assets:
Assets	252,225							264,258	252,225	264,258	275,435
Capital expenditures:
Capital expenditures									18,253	20,378	46,184
Loss before income taxes and discontinued operations:
Segment level profit									(3,324)	(880)	(3,531)
Opening costs									(787)	(2,743)	(2,165)
Depreciation and amortization									(21,889)	(21,407)	(20,101)
Selling, general and administrative expenses									(42,422)	(38,759)	(40,707)
Provision for asset impairments and restaurant closings, net									(1,442)	(636)	(2,717)
Net gain on disposition of property and equipment									684	3,994	2,357
Interest income									4	4	6
Interest expense									(2,247)	(2,337)	(1,247)
Other income, net									186	521	1,101
Loss before income taxes and discontinued operations									(5,381)	(2,692)	(3,671)
Operating Segments [Member]
Sales:
Sales									402,639	394,085	395,922
Segment level profit:
Segment level profit									62,532	58,671	59,802
Depreciation and amortization:
Depreciation and amortization									21,889	21,407	20,101
Loss before income taxes and discontinued operations:
Segment level profit									62,532	58,671	59,802
Opening costs									(787)	(2,743)	(2,165)
Depreciation and amortization									(21,889)	(21,407)	(20,101)
Selling, general and administrative expenses									(42,422)	(38,759)	(40,707)
Provision for asset impairments and restaurant closings, net									(1,442)	(636)	(2,717)
Net gain on disposition of property and equipment									684	3,994	2,357
Interest income									4	4	6
Interest expense									(2,247)	(2,337)	(1,247)
Other income, net									186	521	1,101
Operating Segments [Member] | Company Owned Restaurants [Member]
Sales:
Sales									378,694	370,723	370,340
Segment level profit:
Segment level profit									55,419	51,763	52,800
Depreciation and amortization:
Depreciation and amortization									18,181	18,120	17,396
Total assets:
Assets	211,182							218,492	211,182	218,492	220,793
Capital expenditures:
Capital expenditures									17,258	19,726	43,075
Loss before income taxes and discontinued operations:
Segment level profit									55,419	51,763	52,800
Depreciation and amortization									(18,181)	(18,120)	(17,396)
Operating Segments [Member] | Culinary Contract Services [Member]
Sales:
Sales									16,695	16,401	18,555
Segment level profit:
Segment level profit									1,740	1,615	1,708
Depreciation and amortization:
Depreciation and amortization									103	177	409
Total assets:
Assets	3,390							1,644	3,390	1,644	2,724
Capital expenditures:
Capital expenditures									28	18	64
Loss before income taxes and discontinued operations:
Segment level profit									1,740	1,615	1,708
Depreciation and amortization									(103)	(177)	(409)
Operating Segments [Member] | Franchise [Member]
Sales:
Sales									7,250	6,961	7,027
Segment level profit:
Segment level profit									5,373	5,293	5,294
Depreciation and amortization:
Depreciation and amortization									784	767	767
Total assets:
Assets	12,266							13,034	12,266	13,034	13,906
Loss before income taxes and discontinued operations:
Segment level profit									5,373	5,293	5,294
Depreciation and amortization									(784)	(767)	(767)
Corporate, Non-Segment [Member]
Depreciation and amortization:
Depreciation and amortization									2,821	2,343	1,529
Total assets:
Assets	$ 25,387							$ 31,088	25,387	31,088	38,012
Capital expenditures:
Capital expenditures									967	634	3,045
Loss before income taxes and discontinued operations:
Depreciation and amortization									$ (2,821)	$ (2,343)	$ (1,529)

Fair Value Measurements - Recur

Fair Value Measurements - Recurring Fair Value Measurements Related to Liabilities (Details) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Aug. 31, 2016	Aug. 26, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
TSR Performance Based Incentive Plan	$ 793	$ 108
2015 Performance Based Incentive Plan [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
TSR Performance Based Incentive Plan	381
2016 Performance Based Incentive Plan [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
TSR Performance Based Incentive Plan	412
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
TSR Performance Based Incentive Plan	0	0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
TSR Performance Based Incentive Plan	793	108
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
TSR Performance Based Incentive Plan	$ 0	$ 0

Fair Value Measurements - Non-r

Fair Value Measurements - Non-recurring Fair Value Measurements Related to Impaired Property and Equipment (Details) - USD ($)	12 Months Ended
	Aug. 31, 2016	Aug. 26, 2015	Aug. 27, 2014	Aug. 28, 2013
Note 4 - Fair Value Measurements (Details) - Non-recurring Fair Value Measurements Related to Impaired Property and Equipment [Line Items]
Goodwill - Total impairments	$ (38,000)	$ (38,000)
Property held for sale - Total impairments	(2,474,000)	(6,748,000)
Total Nonrecurring Fair Value Measurements - Total impairments	(1,442,000)	(636,000)	$ (2,717,000)
Property and equipment, net	193,218,000	200,202,000
Goodwill, carrying value	1,605,000	1,643,000
Property held for sale	5,522,000	4,536,000	991,000	$ 449,000
Discontinued Operations [Member]
Note 4 - Fair Value Measurements (Details) - Non-recurring Fair Value Measurements Related to Impaired Property and Equipment [Line Items]
Property held for sale	1,872,000	1,872,000
Company Owned Restaurants [Member] | Discontinued Operations [Member]
Note 4 - Fair Value Measurements (Details) - Non-recurring Fair Value Measurements Related to Impaired Property and Equipment [Line Items]
Property and equipment, net	1,900,000
Fair Value, Measurements, Nonrecurring [Member] | Continuing Operations [Member]
Note 4 - Fair Value Measurements (Details) - Non-recurring Fair Value Measurements Related to Impaired Property and Equipment [Line Items]
Goodwill	0	0	0
Goodwill - Total impairments	(38,000)	(38,000)	(488,000)
Property held for sale	1,290,000
Property held for sale - Total impairments	(463,000)
Total Nonrecurring Fair Value Measurements	2,249,000	1,350,000	3,660,000
Total Nonrecurring Fair Value Measurements - Total impairments	(1,239,000)	(636,000)	(2,717,000)
Goodwill, carrying value		38,000	38,000	500,000
Property held for sale		1,800,000
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 1 [Member] | Continuing Operations [Member]
Note 4 - Fair Value Measurements (Details) - Non-recurring Fair Value Measurements Related to Impaired Property and Equipment [Line Items]
Goodwill	0	0	0
Property held for sale	0
Total Nonrecurring Fair Value Measurements	0	0	0
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 2 [Member] | Continuing Operations [Member]
Note 4 - Fair Value Measurements (Details) - Non-recurring Fair Value Measurements Related to Impaired Property and Equipment [Line Items]
Goodwill	0	0	0
Property held for sale	0
Total Nonrecurring Fair Value Measurements	0	0	0
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member] | Continuing Operations [Member]
Note 4 - Fair Value Measurements (Details) - Non-recurring Fair Value Measurements Related to Impaired Property and Equipment [Line Items]
Goodwill	0	0	0
Property held for sale	1,290,000
Total Nonrecurring Fair Value Measurements	2,249,000	1,350,000	3,660,000
Fair Value, Measurements, Nonrecurring [Member] | Company Owned Restaurants [Member] | Continuing Operations [Member]
Note 4 - Fair Value Measurements (Details) - Non-recurring Fair Value Measurements Related to Impaired Property and Equipment [Line Items]
Property and equipment related to company-owned restaurants(1)	959,000	1,350,000	3,660,000
Property and equipment related to company-owned restaurants - Total impairments	(738,000)	(598,000)	(2,229,000)
Property and equipment, net		1,700,000	1,900,000	$ 5,900,000
Fair Value, Measurements, Nonrecurring [Member] | Company Owned Restaurants [Member] | Discontinued Operations [Member]
Note 4 - Fair Value Measurements (Details) - Non-recurring Fair Value Measurements Related to Impaired Property and Equipment [Line Items]
Property and equipment related to company-owned restaurants(1)	0	865,000	1,144,000
Property and equipment related to company-owned restaurants - Total impairments	0	(90,000)	(981,000)
Fair Value, Measurements, Nonrecurring [Member] | Company Owned Restaurants [Member] | Fair Value, Inputs, Level 1 [Member] | Continuing Operations [Member]
Note 4 - Fair Value Measurements (Details) - Non-recurring Fair Value Measurements Related to Impaired Property and Equipment [Line Items]
Property and equipment related to company-owned restaurants(1)	0	0	0
Fair Value, Measurements, Nonrecurring [Member] | Company Owned Restaurants [Member] | Fair Value, Inputs, Level 1 [Member] | Discontinued Operations [Member]
Note 4 - Fair Value Measurements (Details) - Non-recurring Fair Value Measurements Related to Impaired Property and Equipment [Line Items]
Property and equipment related to company-owned restaurants(1)	0	0	0
Fair Value, Measurements, Nonrecurring [Member] | Company Owned Restaurants [Member] | Fair Value, Inputs, Level 2 [Member] | Continuing Operations [Member]
Note 4 - Fair Value Measurements (Details) - Non-recurring Fair Value Measurements Related to Impaired Property and Equipment [Line Items]
Property and equipment related to company-owned restaurants(1)	0	0	0
Fair Value, Measurements, Nonrecurring [Member] | Company Owned Restaurants [Member] | Fair Value, Inputs, Level 2 [Member] | Discontinued Operations [Member]
Note 4 - Fair Value Measurements (Details) - Non-recurring Fair Value Measurements Related to Impaired Property and Equipment [Line Items]
Property and equipment related to company-owned restaurants(1)	0	0	0
Fair Value, Measurements, Nonrecurring [Member] | Company Owned Restaurants [Member] | Fair Value, Inputs, Level 3 [Member] | Continuing Operations [Member]
Note 4 - Fair Value Measurements (Details) - Non-recurring Fair Value Measurements Related to Impaired Property and Equipment [Line Items]
Property and equipment related to company-owned restaurants(1)	959,000	1,350,000	3,660,000
Fair Value, Measurements, Nonrecurring [Member] | Company Owned Restaurants [Member] | Fair Value, Inputs, Level 3 [Member] | Discontinued Operations [Member]
Note 4 - Fair Value Measurements (Details) - Non-recurring Fair Value Measurements Related to Impaired Property and Equipment [Line Items]
Property and equipment related to company-owned restaurants(1)	$ 0	$ 865,000	$ 1,144,000

Trade Receivables and Other - C

Trade Receivables and Other - Components of Trade and Other Receivables (Details) - USD ($) $ in Thousands	Aug. 31, 2016	Aug. 26, 2015
Receivables [Abstract]
Trade and other receivables	$ 5,161	$ 4,150
Franchise royalties and marketing and advertising receivables	839	706
Trade receivables, unbilled	0	874
Allowance for doubtful accounts	(81)	(555)
Total Trade accounts and other receivables, net	$ 5,919	$ 5,175

Trade Receivables and Other (De

Trade Receivables and Other (Details) $ in Thousands	12 Months Ended
	Aug. 31, 2016contract	Aug. 31, 2016franchise	Aug. 31, 2016	Aug. 31, 2016USD ($)	Aug. 31, 2016restaurant	Aug. 26, 2015contractrestaurant	Aug. 27, 2014contractrestaurant
Note 5 - Trade Receivables and Other (Details) [Line Items]
Percentage of Customer's Accounts Receivables			36.00%
Franchise Fund Receivables				$ 800
Minimum [Member]
Note 5 - Trade Receivables and Other (Details) [Line Items]
Number of Days Due for Receivables from Contract	30 days
Minimum [Member] | Primary Contract Receivable [Member]
Note 5 - Trade Receivables and Other (Details) [Line Items]
Accounts, Notes, Loans and Financing Receivable, Net, Current				20
Maximum [Member]
Note 5 - Trade Receivables and Other (Details) [Line Items]
Number of Days Due for Receivables from Contract	45 days
Maximum [Member] | Primary Contract Receivable [Member]
Note 5 - Trade Receivables and Other (Details) [Line Items]
Accounts, Notes, Loans and Financing Receivable, Net, Current				400
Primary Contract Receivable [Member]
Note 5 - Trade Receivables and Other (Details) [Line Items]
Number of Contracts | contract	15
Culinary Contract Services [Member]
Note 5 - Trade Receivables and Other (Details) [Line Items]
Other Receivables, Net, Current				$ 3,500
Number of Contracts | contract	24					23	25
Franchise [Member]
Note 5 - Trade Receivables and Other (Details) [Line Items]
Number of Restaurants		113			113	106	110

Trade Receivables and Other -44

Trade Receivables and Other - Changes in Allowances for Doubtful Accounts (Details)	12 Months Ended
	Aug. 31, 2016USD ($)receivable	Aug. 26, 2015USD ($)	Aug. 27, 2014USD ($)	Aug. 28, 2013USD ($)	Aug. 29, 2012USD ($)	Aug. 31, 2011USD ($)
Allowance for Doubtful Accounts Receivable [Roll Forward]
Beginning balance	$ 555,000	$ 512,000	$ 586,000
Provisions for doubtful accounts	(18,000)	51,000	61,000
Write-offs	(456,000)	(8,000)	(135,000)
Ending balance	81,000	555,000	512,000	$ 586,000
Write-offs	$ 456,000	$ 8,000	$ 135,000
Trade Accounts Receivable [Member]
Allowance for Doubtful Accounts Receivable [Roll Forward]
Provisions for doubtful accounts				$ 33,000	$ 293,000	$ 136,000
Number of Uncollectable Receivables | receivable	3

Income Taxes - Income Tax Asset

Income Taxes - Income Tax Assets and Liabilities for Continuing and Discontinued Operations (Details) - USD ($) $ in Thousands	Aug. 31, 2016	Aug. 26, 2015
Deferred income tax assets:
Workers’ compensation, employee injury, and general liability claims	$ 466	$ 342
Deferred compensation	552	137
Net operating losses	1,258	808
General business and foreign tax credits	11,010	10,011
Depreciation, amortization and impairments	1,879	1,484
Straight-line rent, dining cards, accruals, and other	3,812	3,930
Subtotal	18,977	16,712
Valuation allowance	(6,905)	0
Total deferred income tax assets	12,072	16,712
Deferred income tax liabilities:
Property taxes and other	1,828	1,765
Total deferred income tax liabilities	1,828	1,765
Net deferred income tax asset	$ 10,244	$ 14,947

Income Taxes (Details)

Income Taxes (Details)	12 Months Ended
	Aug. 31, 2016USD ($)state	Aug. 26, 2015USD ($)	Aug. 27, 2014USD ($)
Note 6 - Income Taxes (Details) [Line Items]
Deferred Tax Assets, Gross	$ 12,072,000	$ 16,712,000
Deferred Tax Assets, Tax Credit Carryforwards, General Business	10,500,000
Change in valuation allowance	6,905,000	0	$ 0
Deferred Tax Assets Tax Credits and Net Operating Losses	1,258,000	808,000
Deferred Tax Assets, Other	11,010,000	10,011,000
Operating Loss Carryforwards	3,100,000	400,000	6,500,000
Income Tax Expense (Benefit)	$ 4,875,000	(1,076,000)	(1,660,000)
Number of States in which Entity Operates | state	30
Unrecognized Tax Benefits, Interest on Income Taxes Expense	$ 0
Domestic Tax Authority [Member]
Note 6 - Income Taxes (Details) [Line Items]
Income Tax Expense (Benefit)	0
Income Taxes Paid, Net	0	0	0
State and Local Jurisdiction [Member]
Note 6 - Income Taxes (Details) [Line Items]
Income Tax Expense (Benefit)	500,000	$ 500,000	$ 500,000
Income Tax Examination, Liability (Refund) Adjustment from Settlement with Taxing Authority	$ 33,000

Income Taxes - Analysis of the

Income Taxes - Analysis of the Provision For Income Taxes For Continuing Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2016	Aug. 26, 2015	Aug. 27, 2014
Income Tax Disclosure [Abstract]
Current federal and state income tax expense	$ 128	$ 523	$ 371
Current foreign income tax expense	82	63	87
Deferred income tax expense (benefit)	4,665	(1,662)	(2,118)
Income tax expense (benefit) from continuing operations	$ 4,875	$ (1,076)	$ (1,660)

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of the Expense (Benefit) for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2016	Aug. 26, 2015	Aug. 27, 2014
Effective Income Tax Rate Reconciliation, Amount [Abstract]
Income tax benefit from continuing operations at the federal rate	$ (1,830)	$ (832)	$ (1,120)
Federal jobs tax credits (wage deductions)	226	302	404
Stock options and restricted stock	165	74	54
Other permanent differences	74	60	185
State income tax, net of federal benefit	94	200	52
General Business Tax Credits	(665)	(888)	(1,187)
Other	(94)	8	(48)
Change in valuation allowance	6,905	0	0
Income tax expense (benefit) from continuing operations	$ 4,875	$ (1,076)	$ (1,660)
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Income tax benefit from continuing operations at the federal rate	34.00%	34.00%	34.00%
Federal jobs tax credits (wage deductions)	(4.20%)	(12.30%)	(12.30%)
Stock options and restricted stock	(3.10%)	(3.00%)	(1.70%)
Other permanent differences	(1.40%)	(2.50%)	(5.60%)
State income tax, net of federal benefit	(1.70%)	(8.20%)	(1.60%)
General Business Tax Credits	12.40%	36.30%	36.10%
Other	1.70%	(0.30%)	1.50%
Change in valuation allowance	(128.30%)	0.00%	0.00%
Income tax expense (benefit) from continuing operations	(90.60%)	44.00%	50.40%

Income Taxes - Reconciliation49

Income Taxes - Reconciliation of the Total Amounts of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2016	Aug. 26, 2015	Aug. 27, 2014
Income Tax Disclosure [Abstract]
Balance	$ 63	$ 62	$ 769
Decrease based on prior year tax positions	(18)	0	(707)
Interest Expense	0	1	0
Balance	$ 45	$ 63	$ 62

Property and Equipment, Intan50

Property and Equipment, Intangible Assets and Goodwill - Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2016	Aug. 26, 2015
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Balance	$ 324,105	$ 341,966
Less accumulated depreciation and amortization	(130,887)	(141,764)
Property and equipment, net	193,218	200,202
Intangible assets, net	21,074	22,570
Goodwill	$ 1,605	1,643
Minimum [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Estimated useful lives (years)	15 years
Maximum [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Estimated useful lives (years)	21 years
Land [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Balance	$ 61,940	63,315
Restaurant Equipment and Furnishings [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Balance	$ 75,764	86,209
Restaurant Equipment and Furnishings [Member] | Minimum [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Estimated useful lives (years)	3 years
Restaurant Equipment and Furnishings [Member] | Maximum [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Estimated useful lives (years)	15 years
Building [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Balance	$ 157,006	158,959
Building [Member] | Minimum [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Estimated useful lives (years)	20 years
Building [Member] | Maximum [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Estimated useful lives (years)	33 years
Leaseholds and Leasehold Improvements [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Balance	$ 25,973	29,223
Furniture and Fixtures [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Balance	$ 3,277	3,450
Furniture and Fixtures [Member] | Minimum [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Estimated useful lives (years)	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Estimated useful lives (years)	10 years
Construction in Progress [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Balance	$ 145	$ 810

Property and Equipment, Intan51

Property and Equipment, Intangible Assets and Goodwill (Details) $ in Thousands	Nov. 09, 2016location	Aug. 31, 2016USD ($)properties	Aug. 26, 2015USD ($)	Aug. 27, 2014USD ($)restaurant
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) [Line Items]
Amortization of Intangible Assets		$ 1,400	$ 1,400	$ 1,500
Finite-Lived Intangible Assets, Amortization Expense, Remainder of Fiscal Year		1,400
Finite-Lived Intangible Assets, Amortization Expense, Year Two		1,400
Finite-Lived Intangible Assets, Amortization Expense, Year Three		1,400
Finite-Lived Intangible Assets, Amortization Expense, Year Four		1,400
Finite-Lived Intangible Assets, Amortization Expense, Year Five		1,400
Goodwill, Impairment Loss		$ 38	38
Number of Operating Lease Remaining to Renew or Extend | properties		75
Goodwill, Impaired, Accumulated Impairment Loss		$ 600	500
Goodwill		1,605	$ 1,643
Subsequent Event [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) [Line Items]
Number of Restuarants Acquired | location	23
Number of Restaurants Closed for Conversion | location	6
Number of Operating Lease Remaining to Renew or Extend | location	3
Number of Locations Subleased | location	2
Number of Restaurants Closed for Disposal | location	4
Cheeseburger in Paradise [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) [Line Items]
Number of Restaurants Closed for Disposal | restaurant				9
Cheeseburger in Paradise [Member] | Subsequent Event [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) [Line Items]
Number of Restuarants Acquired | location	8
Fuddruckers [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) [Line Items]
Goodwill, Gross		200
Cheeseburger in Paradise [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) [Line Items]
Goodwill, Gross		$ 2,000
Trade Names [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life		21 years
Franchise Rights [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life		21 years
Intangible Assets Related to Cheeseburger in Paradise [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life		15 years

Property and Equipment, Intan52

Property and Equipment, Intangible Assets and Goodwill - Intangible Assets (Details) - USD ($) $ in Thousands	Aug. 31, 2016	Aug. 26, 2015
Intangible Assets Subject to Amortization:
Gross carrying amount	$ 30,023	$ 30,023
Accumulated amortization	(8,949)	(7,453)
Net carrying amount	21,074	22,570
Fuddruckers Trade Name and Franchise Agreement [Member]
Intangible Assets Subject to Amortization:
Gross carrying amount	29,607	29,607
Accumulated amortization	(8,656)	(7,166)
Net carrying amount	20,951	22,441
Cheeseburger in Paradise Trade Name and License Agreements [Member]
Intangible Assets Subject to Amortization:
Gross carrying amount	416	416
Accumulated amortization	(293)	(287)
Net carrying amount	$ 123	$ 129

Current Accrued Expenses and 53

Current Accrued Expenses and Other Liabilities - Accrued Expenses and Other Liabilities (Details) - USD ($) $ in Thousands	Aug. 31, 2016	Aug. 26, 2015
Other Liabilities Disclosure [Abstract]
Salaries, compensated absences, incentives, and bonuses	$ 4,184	$ 5,435
Operating expenses	1,118	1,122
Unredeemed gift cards and certificates	6,269	5,472
Taxes, other than income	7,882	7,765
Accrued claims and insurance	1,577	1,267
Income taxes, legal and other	2,722	2,906
Total	$ 23,752	$ 23,967

Other Long-Term Liabilities - O

Other Long-Term Liabilities - Other Long-Term Liabilities (Details) - USD ($) $ in Thousands	Aug. 31, 2016	Aug. 26, 2015
Other Liabilities Disclosure [Abstract]
Workers’ compensation and general liability insurance reserve	$ 986	$ 846
Capital leases	44	291
Deferred rent and unfavorable leases	5,565	5,857
Deferred compensation	895	222
Other	262	153
Total	$ 7,752	$ 7,369

Debt - Senior Secured Credit Ag

Debt - Senior Secured Credit Agreement (Details) - Subsequent Event [Member] - 2016 Credit Agreement [Member]	Nov. 08, 2016USD ($)
Debt Instrument [Line Items]
Debt Instrument, Face Amount	$ 65,000,000
Debt Instrument, Aggregate Possible Increase to Credit Agreement	$ 10,000,000
Debt Instrument, Covenant, Consolidated Total Lease Adjusted Leverage Ratio in Period One, Maximum	5
Debt Instrument, Covenant, Consolidated Total Lease Adjusted Leverage Ratio Thereafter, Maximum	4.75
Debt Instrument, Covenant, Consolidated Fixed Charge Coverage Ratio, Minimum	1.25
Debt Instrument, Covenant, Threshold for Limit on Growth Capital Expenditures, Minimum Ratio of CTLAL to Maximum Permitted CTLAL	0.25
Minimum [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Commitment Fee Percentage	0.30%
Maximum [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Commitment Fee Percentage	0.35%
Senior Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	$ 35,000,000
Debt Instrument, Term	5 years
Long-term Debt, Amortization in Next Twelve Months, Percent	7.00%
Long-term Debt, Amortization in Year Two, Percent	7.00%
Long-term Debt, Amortization in Year Three, Percent	7.00%
Long-term Debt, Amortization in Year Four, Percent	7.00%
Long-term Debt, Amortization in Year Five, Percent	7.00%
Long-term Debt, Amortization, Percent	35.00%
Debt Instrument, Minimum Percent of Outstanding Debt to be Hedged Within 60 Days of the Closing Date	50.00%
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 30,000,000
Debt Instrument, Term	5 years
Revolving Credit Facility [Member] | Federal Funds Effective Swap Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Revolving Credit Facility [Member] | 30-Day London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.00%
Revolving Credit Facility [Member] | Base Rate [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.50%
Revolving Credit Facility [Member] | Base Rate [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.50%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.50%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	3.50%
Letter of Credit [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 5,000,000

Debt - 2013 Credit Agreement (D

Debt - 2013 Credit Agreement (Details)	12 Months Ended
	Aug. 31, 2016USD ($)	Aug. 26, 2015USD ($)	Aug. 27, 2014USD ($)	Feb. 02, 2016	Nov. 20, 2015	Oct. 02, 2015USD ($)	May 06, 2015	Aug. 14, 2013USD ($)
Operations Discontinued1 [Member]
Note 10 - Debt (Details) [Line Items]
Interest Expense, Debt	$ 0	$ 0	$ 0
Maximum [Member]
Note 10 - Debt (Details) [Line Items]
Capital Expenditures	25,000,000
Revolving Credit Facility 2013 [Member]
Note 10 - Debt (Details) [Line Items]
Aggregate Amount of Lender Commitments on Credit Facility			70,000,000			$ 60,000,000
Line of Credit Facility, Maximum Borrowing Capacity						$ 80,000,000		$ 15,000,000
Letters of Credit Outstanding, Amount	1,300,000							$ 5,000,000
Line of Credit Facility, Current Borrowing Capacity	$ 21,400,000
Debt Instrument, Basis Spread on Variable Rate	0.50%
Debt Service Coverage Ratio	1.50	1.25					1.10
Lease Adjusted Leverage Ratio	4.75	5.50		5	5.25		5.75
Debt Instrument, Collateral Amount	$ 114,100,000
Principal Amount Outstanding of Loans Held-in-portfolio	37,000,000
Interest Expense, Debt	2,200,000	$ 2,300,000	1,200,000
Interest Paid	1,900,000	2,100,000	1,400,000
Interest Costs Capitalized	$ 0	$ 80,000	$ 269,000
Revolving Credit Facility 2013 [Member] | Minimum [Member]
Note 10 - Debt (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.75%
Line of Credit Facility, Commitment Fee Percentage	0.30%
Revolving Credit Facility 2013 [Member] | Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Note 10 - Debt (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	2.50%
Revolving Credit Facility 2013 [Member] | Maximum [Member]
Note 10 - Debt (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.25%
Line of Credit Facility, Commitment Fee Percentage	0.40%
Revolving Credit Facility 2013 [Member] | Maximum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Note 10 - Debt (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.00%
Credit Agreement 2013 Adjustment [Member]
Note 10 - Debt (Details) [Line Items]
Capital Lease Obligations	$ 400,000

Impairment of Long-Lived Asse57

Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details)	3 Months Ended	12 Months Ended
	Nov. 18, 2009restaurant	Aug. 31, 2016USD ($)locationrestaurantproperties	Aug. 26, 2015USD ($)restaurantproperties	Aug. 27, 2014USD ($)restaurantproperties
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Provision for asset impairments and restaurant closings, net | $		$ 1,442,000	$ 636,000	$ 2,717,000
Number of Restaurants Closing		4
Number of Restaurants with Terminated Leases | location		1
Number of Restaurants with Expired Leases | location		1
Property, Plant and Equipment, Net | $		$ 193,218,000	$ 200,202,000
Disposal Group, Held-for-sale, Not Discontinued Operations [Member]
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Number of Properties | properties		5	4	1
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment, Current (in Dollars) | $		$ 5,500,000	$ 4,500,000	$ 1,000,000
Discontinued Operations, Disposed of by Means Other than Sale, Abandonment [Member]
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Provision for asset impairments and restaurant closings, net | $		$ 200,000
Company Owned Restaurants [Member]
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Number of Restaurants		175	177	174
Discontinued Operations [Member]
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Number of Restaurants | properties		1
Impairment of Leasehold | $		$ 0
Discontinued Operations [Member] | Lubys Cafetria [Member]
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Disposal Group Including Discontinued Operation, Assets of Disposal Group, Number	24
Discontinued Operations [Member] | Lubys Cafetria [Member] | Discontinued Operations, Held-for-sale [Member]
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Number of Restaurants		1
Discontinued Operations [Member] | Company Owned Restaurants [Member]
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Property, Plant and Equipment, Net | $		$ 1,900,000
Fuddruckers [Member]
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Number of Restaurants with Impaired Assets		4
Number of Restaurants with Impaired Goodwil		1
Number of Operating Restaurants Impaired			3	2
Number of Restaurants Reclassified to Continuing Operations | location		2
Number of Restaurants Reopened | location		1
Number of Restaurants Subleased to Franchisee | location		1
Fuddruckers [Member] | Discontinued Operations, Disposed of by Means Other than Sale, Abandonment [Member]
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Number of Restaurants		3
Lubys Cafetria [Member]
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Number of Operating Restaurants Impaired				1
Lubys Cafetria [Member] | Discontinued Operations, Disposed of by Means Other than Sale, Abandonment [Member]
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Number of Restaurants		1
Cheeseburger in Paradise [Member]
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Number of Operating Restaurants Impaired				2
Number of Restaurants Closed for Disposal				9
Cheeseburger in Paradise [Member] | Discontinued Operations [Member]
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Number of Restaurants | location		0
Minimum [Member] | Discontinued Operations [Member]
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Expected Disposal Period		1 year
Minimum [Member] | Newer Properties [Member]
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Time Span for Future Cash Flow		20 years
Minimum [Member] | Older Properties [Member]
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Time Span for Future Cash Flow		5 years
Maximum [Member] | Discontinued Operations [Member]
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Expected Disposal Period		2 years
Maximum [Member] | Newer Properties [Member]
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Time Span for Future Cash Flow		25 years
Maximum [Member] | Older Properties [Member]
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Time Span for Future Cash Flow		10 years

Impairment of Long-Lived Asse58

Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale - Impairment Charges to Income from Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Aug. 31, 2016	Aug. 26, 2015	Aug. 27, 2014
Discontinued Operations and Disposal Groups [Abstract]
Provision for asset impairments and restaurant closings, net	$ 1,442	$ 636	$ 2,717
Net gain on disposition of property and equipment	(684)	(3,994)	(2,357)
Impairment And Gain (Loss) On Sale Of Property And Equipment	$ 758	$ (3,358)	$ 360
Effect on EPS:
Basic (in Dollars per share)	$ (0.03)	$ 0.12	$ (0.01)
Assuming dilution (in Dollars per share)	$ (0.03)	$ 0.12	$ (0.01)

Impairment of Long-Lived Asse59

Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale - Assets and Liabilities for All Discontinued Operations (Details) - USD ($) $ in Thousands	Aug. 31, 2016	Aug. 26, 2015	Aug. 27, 2014	Aug. 28, 2013
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) - Assets and Liabilities for All Discontinued Operations [Line Items]
Assets related to discontinued operations—current	$ 1	$ 10
Property and equipment	5,522	4,536	$ 991	$ 449
Assets related to discontinued operations—non-current	3,192	3,671
Liabilities related to discontinued operations—current	412	408
Liabilities related to discontinued operations—non-current	17	182
Discontinued Operations [Member]
Note 11 - Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale (Details) - Assets and Liabilities for All Discontinued Operations [Line Items]
Prepaid expenses	1	10
Assets related to discontinued operations—current	1	10
Property and equipment	1,872	1,872
Deferred Income Taxes	1,320	1,799
Assets related to discontinued operations—non-current	3,192	3,671
Deferred income taxes	361	343
Accrued expenses and other liabilities	51	65
Liabilities related to discontinued operations—current	412	408
Other liabilities	17	182
Liabilities related to discontinued operations—non-current	$ 17	$ 182

Impairment of Long-Lived Asse60

Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale - Sales and Pretax Income (Losses) Reported for Discontinued Operations (Details) $ in Thousands	12 Months Ended
	Aug. 31, 2016USD ($)location	Aug. 26, 2015USD ($)location	Aug. 27, 2014USD ($)location
Discontinued Operations and Disposal Groups [Abstract]
Sales	$ 0	$ 0	$ 3,151
Pretax loss	(136)	(864)	(2,415)
Income tax benefit on discontinued operations	46	406	979
Loss on discontinued operations	$ (90)	$ (458)	$ (1,436)
Discontinued locations closed during the period | location	0	0	4

Impairment of Long-Lived Asse61

Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale - Discontinued Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Aug. 31, 2016	Aug. 26, 2015	Aug. 27, 2014
Discontinued Operations and Disposal Groups [Abstract]
Discontinued operating losses	$ (161)	$ (890)	$ (1,428)
Impairments	0	(90)	(981)
Gains (losses)	25	116	(6)
Net loss	(136)	(864)	(2,415)
Income tax benefit from discontinued operations	46	406	979
Loss from discontinued operations	$ (90)	$ (458)	$ (1,436)
Effect on EPS from discontinued operations—decrease—basic (in Dollars per share)	$ 0	$ (0.01)	$ (0.05)

Impairment of Long-Lived Asse62

Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale - Rollforward of Property Held for Sale (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2016	Aug. 26, 2015	Aug. 27, 2014
Discontinued Operations and Disposal Groups [Abstract]
Beginning balance	$ 4,536	$ 991	$ 449
Disposals	(1,488)	(3,203)	(449)
Net impairment charges			991
Net transfers to property held for sale	2,474	6,748
Ending balance	$ 5,522	$ 4,536	$ 991

Commitments and Contingencies (

Commitments and Contingencies (Details)	12 Months Ended
	Aug. 31, 2016USD ($)contract
Note 12 - Commitments and Contingencies (Details) [Line Items]
Number Of Noncancelable Contracts | contract	2
Royalty Fee Percent	2.50%
Non-cancelable Contracts [Member]
Note 12 - Commitments and Contingencies (Details) [Line Items]
Contractual Obligation | $	$ 0

Operating Leases (Details)

Operating Leases (Details)	12 Months Ended
	Aug. 31, 2016properties
Note 13. Operating Leases (Details) [Line Items]
Number Properties on Operating Lease Agreements Gross	96
Number of Operating Lease Remaining to Renew or Extend	75
Lease Term Expires Less Than 1 Year [Member]
Note 13. Operating Leases (Details) [Line Items]
Number Properties on Operating Lease Agreements	14
Lease Term Expires Between 1 To 5 Years [Member]
Note 13. Operating Leases (Details) [Line Items]
Number Properties on Operating Lease Agreements	50
Lease Term Expires Greater Than 5 Years [Member]
Note 13. Operating Leases (Details) [Line Items]
Number Properties on Operating Lease Agreements	32
Minimum [Member]
Note 13. Operating Leases (Details) [Line Items]
Lessee Leasing Arrangements, Operating Leases, Term of Contract	5 years
Lessee Leasing Arrangements, Operating Leases, Renewal Term	1 year
Non Cancellable LeaseTerm in Years	36 months
Maximum [Member]
Note 13. Operating Leases (Details) [Line Items]
Lessee Leasing Arrangements, Operating Leases, Term of Contract	30 years
Lessee Leasing Arrangements, Operating Leases, Renewal Term	25 years
Non Cancellable LeaseTerm in Years	60 months

Operating Leases - Annual Futur

Operating Leases - Annual Future Minimum Lease Payments (Details) $ in Thousands	Aug. 31, 2016USD ($)
Leases [Abstract]
August 30, 2017	$ 12,241
August 29, 2018	11,051
August 28, 2019	9,404
August 26, 2020	7,238
August 25, 2021	5,736
Thereafter	30,712
Total minimum lease payments	$ 76,382

Operating Leases - Rent Expense

Operating Leases - Rent Expense for Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Aug. 31, 2016	Aug. 26, 2015	Aug. 27, 2014
Note 13. Operating Leases (Details) - Rent Expense for Operating Leases [Line Items]
Contingent rentals	$ 164	$ 129	$ 251
Total rent expense (including amounts in discontinued operations)	$ 13,217	$ 13,481	$ 14,240
Percent of sales	3.30%	3.40%	3.60%
Building [Member]
Note 13. Operating Leases (Details) - Rent Expense for Operating Leases [Line Items]
Minimum rent	$ 12,341	$ 12,547	$ 13,160
Equipment [Member]
Note 13. Operating Leases (Details) - Rent Expense for Operating Leases [Line Items]
Minimum rent	$ 712	$ 805	$ 829

Share-Based Compensation (Detai

Share-Based Compensation (Details)	12 Months Ended
	Aug. 31, 2016USD ($)plan$ / sharesshares	Aug. 26, 2015USD ($)$ / sharesshares	Aug. 27, 2014USD ($)$ / sharesshares	Aug. 28, 2013shares
Note 14 - Share-Based Compensation (Details) [Line Items]
Number of Stock Plans | plan	2
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum	200.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)	279,944	628,060	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number (in Shares)	1,169,238	1,288,099	800,754	882,768
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized | $	$ 500,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 9 months 4 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share) | $ / shares	$ 1.92	$ 0	$ 1.83
Proceeds from Stock Options Exercised | $	$ 82,000	$ 190,000	$ 125,000
Common Stock, Shares Authorized (in Shares)	100,000,000	100,000,000
A 401K [Member]
Note 14 - Share-Based Compensation (Details) [Line Items]
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	25.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	6.00%
Defined Contribution Plan, Cost Recognized | $	$ 350,000	$ 255,000	$ 488,000
Performance Shares [Member]
Note 14 - Share-Based Compensation (Details) [Line Items]
Deferred Compensation Share-based Arrangements, Liability, Current and Noncurrent | $	$ 500,000
Restricted Stock Units (RSUs) [Member]
Note 14 - Share-Based Compensation (Details) [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 10 months 17 days
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options | $	$ 800,000
Non Employee Directors Stock Plan [Member]
Note 14 - Share-Based Compensation (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)	1,100,000
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period (in Shares)	1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period (in Shares)		200,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in Shares)	300,000
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)	0	0	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number (in Shares)	0
Restricted Stock and Unit Awards Granted to Named Executive Officers, Percentage	20.00%
Non Employee Directors Stock Plan [Member] | Share-based Compensation Award, Tranche One [Member]
Note 14 - Share-Based Compensation (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	100.00%
Non Employee Directors Stock Plan [Member] | Selling, General and Administrative Expenses [Member]
Note 14 - Share-Based Compensation (Details) [Line Items]
Allocated Share-based Compensation Expense | $	$ 700,000	$ 700,000	$ 600,000
TSR Performance Based Incentive Plan [Member]
Note 14 - Share-Based Compensation (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period	3 years
2016 Performance Based Incentive Plan [Member] | Selling, General and Administrative Expenses [Member]
Note 14 - Share-Based Compensation (Details) [Line Items]
Other Noncash Expense | $	$ 400,000
2015 Performance Based Incentive Plan [Member] | Selling, General and Administrative Expenses [Member]
Note 14 - Share-Based Compensation (Details) [Line Items]
Other Noncash Expense | $	$ 400,000
Employee Stock Plan [Member]
Note 14 - Share-Based Compensation (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)	4,100,000
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period (in Shares)	5,600,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period (in Shares)	3,400,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in Shares)	1,900,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	50.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)			0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number (in Shares)	1,169,238
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Lower Range Limit (in Dollars per share) | $ / shares	$ 3.44
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Upper Range Limit (in Dollars per share) | $ / shares	$ 11.10
Employee Stock Plan [Member] | Share-based Compensation Award, Tranche Two [Member]
Note 14 - Share-Based Compensation (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	25.00%
Employee Stock Plan [Member] | Share-based Compensation Award, Tranche Three [Member]
Note 14 - Share-Based Compensation (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	25.00%
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Employee Stock Plan [Member] | Selling, General and Administrative Expenses [Member]
Note 14 - Share-Based Compensation (Details) [Line Items]
Allocated Share-based Compensation Expense | $	$ 1,000,000	900,000	$ 700,000
Supplemental Executive Retirement Plan [Member]
Note 14 - Share-Based Compensation (Details) [Line Items]
Retirement Plan Vesting Period	25 years
Retirement Savings Plan Company Match Percentage	50.00%
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments | $	$ 88,000
Defined Benefit Plan, Net Periodic Benefit Cost | $	0	0	$ 0
Defined Benefit Plan Unfunded Liability | $	$ 58,000	$ 71,000
Phantom Stock Plan [Member]
Note 14 - Share-Based Compensation (Details) [Line Items]
Common Stock, Shares Authorized (in Shares)		100,000
Common Stock, Shares Subscribed but Unissued (in Shares)		29,627

Share-Based Compensation - Fair

Share-Based Compensation - Fair Value of Options Granted Under Employee Stock Plan (Details)	12 Months Ended
	Aug. 31, 2016	Aug. 26, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Dividend yield	0.00%	0.00%
Volatility	39.64%	42.30%
Risk-free interest rate	1.82%	1.41%
Expected life (in years)	5 years 6 months 29 days	5 years 222 days

Share-Based Compensation - Stoc

Share-Based Compensation - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Aug. 31, 2016	Aug. 26, 2015	Aug. 27, 2014	Aug. 28, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Beginning balance (in Shares)	1,288,099	800,754	882,768
Granted (in Shares)	279,944	628,060	0
Exercised (in Shares)	(21,249)	(57,007)	(29,253)
Cancelled (in Shares)	(312,663)
Forfeited/Expired (in Shares)	(64,893)	(83,708)	(52,761)
Ending balance (in Shares)	1,169,238	1,288,099	800,754	882,768
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Beginning balance (in Dollars per share)	$ 4.76	$ 4.95	$ 5.23
Granted (in Dollars per share)	4.89	4.49
Exercised (in Dollars per share)	3.51	3.45	4.27
Cancelled (in Dollars per share)	4.98
Forfeited/Expired (in Dollars per share)	4.61	5.47	10.30
Ending balance (in Dollars per share)	$ 4.76	$ 4.76	$ 4.95	$ 5.23
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Weighted-average remaining contractual term	6 years 6 months 23 days	6 years 6 months	4 years 36 days	4 years 255 days
Aggregate Intrinsic value (in Dollars)	$ 178	$ 350	$ 583	$ 2,042
Exercisable (in Shares)	656,868
Exercisable, Weighted-average exercise price (in Dollars per share)	$ 4.76
Exercisable, Weighted-average remaining contractual term	4 years 11 months 8 days
Exercisable, Aggregate Intrinsic value (in Dollars)	$ 175

Share-Based Compensation - Rest

Share-Based Compensation - Restricted Stock Unit Activity (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	12 Months Ended
	Aug. 31, 2016	Aug. 26, 2015	Aug. 27, 2014	Aug. 28, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Beginning balance (in Shares)	409,417	397,837	424,236
Granted (in Shares)	172,212	84,495	63,238
Vested (in Shares)	(257,482)	(72,915)	(80,233)
Forfeited (in Shares)	(9,314)	0	(9,404)
Ending balance (in Shares)	314,833	409,417	397,837	424,236
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Beginning balance (in Dollars per share)	$ 5.98	$ 6.03	$ 5.74
Granted (in Dollars per share)	4.87	4.54	7.09
Vested (in Dollars per share)	6.19	4.55	5.39
Forfeited (in Dollars per share)	5.37	0	5.79
Ending balance (in Dollars per share)	$ 5.23	$ 5.98	$ 6.03	$ 5.74
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]
Weighted-average remaining contractual term	1 year 10 months 17 days	1 year 219 days	1 year 219 days	2 years 36 days

Related Parties (Details)

Related Parties (Details)	Mar. 12, 2014option	Nov. 22, 2006option$ / ft²	Aug. 31, 2016USD ($)entity$ / ft²	Aug. 26, 2015USD ($)	Aug. 27, 2014USD ($)
Note 15 - Related Parties (Details) [Line Items]
Percent of Total Rents from Continuing Operations			2.60%	2.70%	2.10%
New Lease Agreement [Member]
Note 15 - Related Parties (Details) [Line Items]
Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest			50.00%
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest			50.00%
Percent of Space Rented			7.00%
Operating Leases, Rent Expense | $			$ 417,000	$ 416,000	$ 388,000
Lease Annual Rent Payments Per Square Foot | $ / ft²			22
Lease Agreement Executed in 2006 [Member]
Note 15 - Related Parties (Details) [Line Items]
Lease Annual Rent Payments Per Square Foot | $ / ft²		22
Lessee Leasing Arrangements, Operating Leases, Term of Contract		12 years
Option to Extend Lease Years | option		2
Lessee Leasing Arrangements, Operating Leases, Renewal Term		5 years
Pappas Entities [Member]
Note 15 - Related Parties (Details) [Line Items]
Number of Related Party Entities | entity			2
Pappas Entities [Member] | Amended and Restated Master Sales Agreement [Member]
Note 15 - Related Parties (Details) [Line Items]
Related Party Transaction, Amounts of Transaction | $			$ 2,000	0	4,000
Pappas Entities [Member] | New Lease Agreement [Member] | Houston [Member]
Note 15 - Related Parties (Details) [Line Items]
Operating Leases, Rent Expense | $			$ 159,900	$ 159,900	$ 79,950
Lease Annual Rent Payments Per Square Foot | $ / ft²			27.56
Lessee Leasing Arrangements, Operating Leases, Term of Contract	6 years
Option to Extend Lease Years | option	2
Lessee Leasing Arrangements, Operating Leases, Renewal Term	5 years

Common Stock (Details)

Common Stock (Details) - USD ($) $ in Millions	1 Months Ended
	Feb. 29, 2008	Aug. 31, 2016
Equity [Abstract]
Common Stock, Capital Shares Reserved for Future Issuance		500,000
Treasury Stock, Shares, Acquired	500,000
Treasury Stock, Value, Acquired, Cost Method (in Dollars)	$ 4.8

Earnings Per Share (Details)

Earnings Per Share (Details) - shares shares in Thousands	12 Months Ended
	Aug. 31, 2016	Aug. 26, 2015	Aug. 27, 2014
Note 17 - Earnings Per Share (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	55	77	180
Employee Stock Option [Member]
Note 17 - Earnings Per Share (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	494	415	143

Earnings Per Share - Components

Earnings Per Share - Components of Basic and Diluted Net Income Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended						4 Months Ended		12 Months Ended
	Aug. 31, 2016	Jun. 01, 2016	Mar. 09, 2016	May 06, 2015	Feb. 11, 2015	Nov. 19, 2014	Dec. 16, 2015	Aug. 26, 2015	Aug. 31, 2016	Aug. 26, 2015	Aug. 27, 2014
Numerator:
Income (loss) from continuing operations	$ (7,789)	$ (147)	$ (582)	$ 2,532	$ (1,229)	$ (2,816)	$ (1,738)	$ 141	$ (10,256)	$ (1,616)	$ (2,011)
Net income (loss)	$ (7,802)	$ (134)	$ (599)	$ 2,353	$ (1,359)	$ (3,019)	$ (1,811)	$ (49)	$ (10,346)	$ (2,074)	$ (3,447)
Denominator:
Denominator for basic earnings per share—weighted-average shares (in Shares)									29,226	28,974	28,812
Effect of potentially dilutive securities:
Employee and non-employee stock options (in Shares)									0	0	0
Denominator for earnings per share assuming dilution (in Shares)									29,226	28,974	28,812
Income (loss) from continuing operations:
Basic (in Dollars per share)									$ (0.35)	$ (0.06)	$ (0.07)
Assuming dilution (in Dollars per share)									(0.35)	(0.06)	(0.07)
Net income (loss) per share:
Basic (in Dollars per share)	$ (0.27)	$ 0	$ (0.02)	$ 0.08	$ (0.05)	$ (0.11)	$ (0.06)	$ 0	(0.35)	(0.07)	(0.12)
Assuming dilution (in Dollars per share)	$ (0.27)	$ 0	$ (0.02)	$ 0.08	$ (0.05)	$ (0.11)	$ (0.06)	$ 0	$ (0.35)	$ (0.07)	$ (0.12)

Quarterly Financial Informati75

Quarterly Financial Information - Summary of Quarterly Unaudited Financial Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						4 Months Ended		12 Months Ended
	Aug. 31, 2016	Jun. 01, 2016	Mar. 09, 2016	May 06, 2015	Feb. 11, 2015	Nov. 19, 2014	Dec. 16, 2015	Aug. 26, 2015	Aug. 31, 2016	Aug. 26, 2015	Aug. 27, 2014
Quarterly Financial Information Disclosure [Abstract]
Restaurant sales	$ 91,775	$ 86,476	$ 86,314	$ 88,788	$ 85,486	$ 80,557	$ 113,546	$ 115,361	$ 378,111	$ 370,192	$ 369,808
Franchise revenue	1,839	1,586	1,700	1,578	1,605	1,581	2,125	2,197	7,250	6,961	7,027
Culinary contract services	3,970	3,892	3,918	3,624	3,771	4,598	4,915	4,408	16,695	16,401	18,555
Vending revenue	145	143	137	112	119	125	158	175	583	531	532
TOTAL SALES	97,729	92,097	92,069	94,102	90,981	86,861	120,744	122,141	402,639	394,085	395,922
Income (loss) from continuing operations	(7,789)	(147)	(582)	2,532	(1,229)	(2,816)	(1,738)	141	(10,256)	(1,616)	(2,011)
Loss from discontinued operations	(13)	13	(17)	(179)	(130)	(203)	(73)	(190)	(90)	(458)	(1,436)
NET LOSS	$ (7,802)	$ (134)	$ (599)	$ 2,353	$ (1,359)	$ (3,019)	$ (1,811)	$ (49)	$ (10,346)	$ (2,074)	$ (3,447)
Net income (loss) per share:
Basic (in Dollars per share)	$ (0.27)	$ 0	$ (0.02)	$ 0.08	$ (0.05)	$ (0.11)	$ (0.06)	$ 0	$ (0.35)	$ (0.07)	$ (0.12)
Assuming dilution (in Dollars per share)	$ (0.27)	$ 0	$ (0.02)	$ 0.08	$ (0.05)	$ (0.11)	$ (0.06)	$ 0	$ (0.35)	$ (0.07)	$ (0.12)
Cost of food	28.00%	28.00%	28.50%	28.40%	29.80%	29.20%	28.60%	28.50%
Payroll and related costs	35.90%	35.60%	34.60%	33.80%	34.50%	35.60%	34.70%	34.30%
Other operating expenses	16.60%	15.70%	15.90%	16.10%	16.60%	17.60%	16.20%	17.70%
Occupancy costs	5.60%	5.90%	6.40%	5.40%	5.90%	6.10%	5.80%	5.40%