J. Alexanders (JAX) 10-K 13 Mar 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 29, 2019	Mar. 12, 2020	Jun. 28, 2019
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 29, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Registrant Name	J. Alexander's Holdings, Inc.
Entity Central Index Key	0001617227
Entity Interactive Data Current	Yes
Current Fiscal Year End Date	--12-29
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		15,011,676
Entity Public Float			$ 143,134,469
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	JAX
Security Exchange Name	NYSE
Entity File Number	1-37473
Entity Incorporation, State or Country Code	TN
Entity Tax Identification Number	47-1608715
Entity Address, Address Line One	3401 West End Avenue
Entity Address, Address Line Two	Suite 260
Entity Address, Address Line Three	P.O. Box 24300
Entity Address, City or Town	Nashville
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	37202
City Area Code	615
Local Phone Number	269-1900
Document Annual Report	true
Document Transition Report	false
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE Portions of the Registrant’s definitive Proxy Statement for its 2020 Annual Meeting of Shareholders are incorporated by reference into Part II and Part III hereof.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 29, 2019	Dec. 30, 2018
Current assets:
Cash and cash equivalents	$ 8,803	$ 8,783
Accounts and other receivables	2,035	1,749
Inventories	3,095	3,134
Prepaid expenses and other current assets	4,159	3,799
Total current assets	18,092	17,465
Other assets	5,698	5,557
Property and equipment, at cost, less accumulated depreciation and amortization of $64,967 and $53,821 as of December 29, 2019 and December 30, 2018, respectively	109,303	109,332
Right-of-use lease assets, net	70,277
Goodwill	15,737	15,737
Tradename and other indefinite-lived assets	25,648	25,647
Deferred income taxes, net	2,918	539
Deferred charges, less accumulated amortization of $343 and $285 as of December 29, 2019 and December 30, 2018, respectively	239	272
Total assets	247,912	174,549
Current liabilities:
Accounts payable	6,353	6,135
Accrued expenses and other current liabilities	9,389	14,697
Unearned revenue	4,111	3,946
Current portion of long-term debt	7,056	9,000
Current portion of lease liabilities	4,317
Total current liabilities	31,226	33,778
Long-term debt, net of portion classified as current and deferred loan costs	2,845	5,866
Long-term lease liabilities	75,883
Deferred compensation obligations	7,103	6,251
Other long-term liabilities	138	6,995
Total liabilities	117,195	52,890
Stockholders' equity:
Common stock, par value $0.001 per share: authorized 30,000,000 shares; issued and outstanding 15,011,676 and 14,695,176 shares as of December 29, 2019 and December 30, 2018, respectively	15	15
Preferred stock, par value $0.001 per share: authorized 10,000,000 shares; no shares issued and outstanding as of December 29, 2019 or December 30, 2018
Additional paid-in capital	104,056	96,272
Retained earnings	25,088	17,528
Total stockholders' equity attributable to J. Alexander's Holdings, Inc.	129,159	113,815
Non-controlling interests	1,558	7,844
Total stockholders' equity	130,717	121,659
Commitments and contingencies
Total liabilities and stockholders' equity	$ 247,912	$ 174,549

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 29, 2019	Dec. 30, 2018
Statement Of Financial Position [Abstract]
Property and equipment, at cost, less accumulated depreciation and amortization	$ 64,967	$ 53,821
Deferred charges, accumulated amortization	$ 343	$ 285
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	30,000,000	30,000,000
Common stock, shares issued	15,011,676	14,695,176
Common stock, shares outstanding	15,011,676	14,695,176
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Consolidated Statements of Inco

Consolidated Statements of Income and Comprehensive Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 29, 2019	Dec. 30, 2018	Dec. 31, 2017
Income Statement [Abstract]
Net sales	$ 247,269	$ 242,264	$ 233,255
Costs and expenses:
Cost of sales	79,338	77,262	74,548
Restaurant labor and related costs	76,905	74,850	71,541
Depreciation and amortization of restaurant property and equipment	11,874	10,870	9,999
Other operating expenses	49,451	48,245	46,590
Total restaurant operating expenses	217,568	211,227	202,678
Transaction, contested proxy and other related expenses	1,178	5,648	3,529
General and administrative expenses	18,750	20,485	18,886
Pre-opening expenses	859	1,415	1,038
Total operating expenses	238,355	238,775	226,131
Operating income	8,914	3,489	7,124
Other income (expense):
Interest expense	(580)	(724)	(816)
Other, net	151	97	118
Total other expense, net	(429)	(627)	(698)
Income from continuing operations before income taxes	8,485	2,862	6,426
Income tax benefit	568	1,596	1,347
Loss from discontinued operations, net	(236)	(459)	(439)
Net income	$ 8,817	$ 3,999	$ 7,334
Basic earnings per share:
Income from continuing operations, net of tax	$ 0.62	$ 0.30	$ 0.53
Loss from discontinued operations, net	(0.02)	(0.03)	(0.03)
Basic earnings per share	0.60	0.27	0.50
Diluted earnings per share:
Income from continuing operations, net of tax	0.61	0.30	0.53
Loss from discontinued operations, net	(0.02)	(0.03)	(0.03)
Diluted earnings per share	$ 0.60	$ 0.27	$ 0.50
Weighted-average common shares outstanding:
Basic	14,695	14,695	14,695
Diluted	14,741	14,863	14,768
Comprehensive income	$ 8,817	$ 3,999	$ 7,334

Consolidated Statements of Stoc

Consolidated Statements of Stockholders Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Additional Paid-in CapitalCommon Class B Units	Retained Earnings	Non-controlling Interests	Non-controlling InterestsCommon Class B Units
Balances at Jan. 01, 2017	$ 104,320	$ 15	$ 94,404		$ 6,161	$ 3,740
Balance, shares at Jan. 01, 2017		14,695,176
Share-based compensation	2,207		747			1,460
Net income	7,334				7,334
Balances at Dec. 31, 2017	113,861	$ 15	95,151		13,495	5,200
Balance, shares at Dec. 31, 2017		14,695,176
Cumulative effect of change in accounting policy (Note 12 and Note 13)	34				34
Share-based compensation	3,765		1,121			2,644
Net income	3,999				3,999
Balances at Dec. 30, 2018	121,659	$ 15	96,272		17,528	7,844
Balance, shares at Dec. 30, 2018		14,695,176
Cumulative effect of change in accounting policy (Note 12 and Note 13)	(1,257)				(1,257)
Share-based compensation	1,498		1,498
Share-based compensation, shares		316,500
Cancellation of subsidiary Class B Units (Note 2 (v))				$ 6,286			$ (6,286)
Net income	8,817				8,817
Balances at Dec. 29, 2019	$ 130,717	$ 15	$ 104,056		$ 25,088	$ 1,558
Balance, shares at Dec. 29, 2019		15,011,676

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2019	Dec. 30, 2018	Dec. 31, 2017
Cash flows from operating activities:
Net income	$ 8,817	$ 3,999	$ 7,334
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization of property and equipment	12,123	11,157	10,287
Share-based compensation expense	1,498	3,765	2,207
Deferred income taxes	(1,945)	(2,092)	(2,257)
Other, net	270	433	551
Changes in assets and liabilities:
Accounts and other receivables	(286)	(303)	109
Inventories	39	(330)	(266)
Prepaid expenses and other current assets	(360)	(30)	(121)
Accounts payable	(79)	583	391
Accrued expenses and other current liabilities	(5,308)	3,952	1,259
Unearned revenue	165	251	295
Deferred compensation obligations	852	(200)	441
Lease right-of-use assets and liabilities	1,392
Other assets and liabilities, net	77	495	1,030
Net cash provided by operating activities	17,255	21,680	21,260
Cash flows from investing activities:
Purchase of property and equipment	(11,937)	(18,111)	(13,312)
Rabbi trust contribution	(75)	(95)	(63)
Other investing activities	(180)	(402)	(193)
Net cash used in investing activities	(12,192)	(18,608)	(13,568)
Cash flows from financing activities:
Payments on long-term debt	(5,000)	(5,000)	(3,611)
Other financing activities	(43)		(2)
Net cash used in financing activities	(5,043)	(5,000)	(3,613)
Increase (decrease) in cash and cash equivalents	20	(1,928)	4,079
Cash and cash equivalents at beginning of the year	8,783	10,711	6,632
Cash and cash equivalents at end of the year	8,803	8,783	10,711
Supplemental disclosures:
Property and equipment obligations accrued at beginning of the year	819	1,854	2,587
Property and equipment obligations accrued at end of the year	1,116	819	1,854
Cash paid for interest	578	795	797
Cash paid for income taxes	$ 1,072	$ 704	$ 850

Organization and Business

Organization and Business	12 Months Ended
	Dec. 29, 2019
Organization And Business [Abstract]
Organization and Business	Note 1 – Organization and Business J. Alexander’s Holdings, Inc. (the “Company”) was incorporated on August 15, 2014 in the state of Tennessee and is a holding company which is the sole managing member of and owns all of the outstanding Class A Units of J. Alexander’s Holdings, LLC, the parent company of all of the Company’s operating subsidiaries. The Company became a publicly-traded company, with its stock listed on the New York Stock Exchange under the symbol “JAX”, effective in September of 2015 as a result of the “Spin-off” distribution (the “Spin-off”) by the Company’s former parent, Fidelity National Financial, Inc. (“FNF”) of all shares of the Company’s common stock owned by FNF to holders of shares of FNF’s Fidelity National Financial Ventures, LLC (“FNFV”) Group common stock, as it was known at the time of the Spin-off. FNFV is now conducting business independently as Cannae Holdings, Inc. The Company, through J. Alexander’s Holdings, LLC and its subsidiaries, owns and operates full service, upscale restaurants including J. Alexander’s, Redlands Grill, Lyndhurst Grill, Overland Park Grill, Merus Grill and Stoney River Steakhouse and Grill (“Stoney River”). At December 29, 2019 and December 30, 2018, the Company operated 47 and 46 restaurants, respectively, in 16 states. The Company’s restaurants are concentrated primarily in the East, Southeast, and Midwest regions of the United States. The Company does not have any restaurants operating under franchise agreements.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 29, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 – a) Principles of Consolidation and Basis of Presentation The Consolidated Financial Statements are prepared in accordance with United States (“U.S.”) generally accepted accounting principles (“GAAP”), and include the accounts of the Company as well as the accounts of its majority-owned subsidiaries. All intercompany profits, transactions, and balances between the Company and its subsidiaries have been eliminated. It is the Company’s policy to reclassify prior year amounts to conform to the current year’s presentation for comparative purposes, if such a reclassification is warranted. The Company is a holding company with no direct operations. It holds as its sole asset an equity interest in J. Alexander’s Holdings, LLC, and relies on J. Alexander’s Holdings, LLC to provide it with funds necessary to meet any financial obligations. b) Fiscal Year The Company utilizes a 52- or 53-week accounting period which ends on the Sunday closest to December 31, and each quarter typically consists of 13 weeks. Fiscal years 2019, 2018 and 2017 each included 52 weeks of operations. Our next 53-week fiscal year will occur in 2020. c) Discontinued Operations and Restaurant Closures The Company remains party to a lease agreement for a location that was closed in 2013 and is accounted for as a discontinued operation. The $236, $459 and $439 losses from discontinued operations in fiscal years 2019, 2018 and 2017, respectively, consist solely of exit and disposal costs for this location. d) Cash and Cash Equivalents Cash and cash equivalents consist of highly liquid investments with an original maturity of three months or less when purchased. Cash also consists of payments due from third‑party credit card issuers for purchases made by guests using the issuers’ credit cards. The issuers typically remit payment within three to four days of a credit card transaction. e) Accounts and Other Receivables Accounts receivable are primarily related to amounts due from various taxing jurisdictions, third-party online gift card sellers and expected workers’ compensation rebates and vendor rebates which have been earned but not yet received. f) Inventories Inventories are stated at the lower of cost or net realizable value, with cost being determined on a first‑in, first‑out basis . g) Property and Equipment, Net The Company states property and equipment at cost less accumulated depreciation and amortization. Depreciation and amortization expense is calculated using the straight‑line method. The useful lives of assets are typically 30–40 years for buildings and land improvements and two–10 years for furniture, fixtures, and equipment. Leasehold improvements are amortized over the lesser of the useful life or the remaining lease term, generally inclusive of renewal periods. Gains or losses are recognized upon the disposal of property and equipment, and the asset and related accumulated depreciation and amortization are removed from the accounts. Maintenance, repairs and betterments that do not enhance the value of or increase the life of the assets are expensed as incurred. The Company capitalizes all direct external costs associated with obtaining the land, building, and equipment for each new restaurant, as well as construction period interest. All direct external costs associated with obtaining the dining room and kitchen equipment, signage, and other assets and equipment are also capitalized. Certain direct and indirect costs are capitalized as building and leasehold improvement costs in conjunction with capital improvement projects at existing restaurants and acquiring and developing new restaurant sites. Such costs are amortized over the life of the related assets. h) Goodwill and Other Intangible Assets Goodwill represents the excess of cost over fair value of net assets acquired in a previous acquisition of the Company’s predecessor by FNF in 2012. Intangible assets include trade names, deferred loan costs, purchased trademarks and liquor licenses at certain restaurants. Goodwill, trade names, trademarks and liquor licenses are not subject to amortization, but are tested for impairment annually as of the fiscal year‑end date, or more frequently, if events or changes in circumstances indicate that the asset might be impaired. An impairment loss is recognized to the extent that the carrying amount of the goodwill or indefinite‑lived intangible asset exceeds its fair value. The Company performed the fiscal year 2019 annual review of goodwill in accordance with Accounting Standards Update (“ASU”) No. 2011‑08, Testing Goodwill for Impairment Testing Indefinite‑lived Intangible Assets for Impairment Deferred loan costs are subject to amortization and are classified in the “Long-term debt, net of portion classified as current and deferred loan costs” line item on the Consolidated Balance Sheets. Deferred loan costs are amortized over the life of the related debt. i) Impairment of Long‑Lived Assets In accordance with Accounting Standards Codification (“ASC”) Topic 360, Property, Plant, and Equipment No impairment charges were recorded for the years ended December 29, 2019, December 30, 2018 or December 31, 2017. j) Lease Accounting The Company through its subsidiaries has land only, building only, and land and building leases for a number of its restaurants and its corporate office that are recorded as operating leases. The Company determines if an arrangement meets the definition of a lease at inception, at which time it also performs an analysis to determine whether the lease qualifies as operating or financing. Operating leases are included in operating lease right-of-use (“ROU”) assets and operating lease current and long-term liabilities on the Company’s Consolidated Balance Sheets. Lease expense for operating leases is generally recognized on a straight-line basis over the lease term, and is included in other operating expenses (for restaurant properties) or general and administrative expense (for corporate office space) on the Company’s Consolidated Statements of Income and Comprehensive Income. The Company presents both the change in ROU assets and lease liabilities as a single line item in the Company’s Consolidated Statement of Cash Flows as the change in “Lease right-of-use assets and liabilities.” The Company does not currently have any arrangements that are classified as financing leases. Most of the Company’s leases have rent escalation clauses and some have rent holiday and contingent rent provisions. Terms for these leases are generally for 15 to 20 years and, in many cases, the leases provide for one or more five‑year renewal options. As stated, the rent expense under these leases is recognized on a straight‑line basis over an expected lease term, including cancelable option periods when it is reasonably assured that such option periods will be exercised because failure to do so would result in a significant economic penalty, and these periods are recognized as a part of the ROU asset and related lease liability. The Company begins recognizing rent expense on the date that it or its subsidiaries become legally obligated under the lease and take possession of or are given control of the leased property. Rent expense incurred during the construction period for a leased restaurant location is included in pre‑opening expense. Contingent rent expense is generally based upon sales levels and is typically accrued when it is deemed probable that it will be payable. These costs are disclosed as variable lease costs. Any tenant improvement allowances received from landlords under operating leases are recorded as a reduction to the related ROU asset and lease liability. The same lease term that is used to calculate the lease liabilities is also used for assessing leases for finance or operating lease accounting. Many of the Company’s leases require payments for property taxes, insurance, maintenance and certain other costs. The variable portion of these payments is not included as a component of the Company’s ROU assets and lease liabilities. Rather, variable payments, other than those dependent on an index or rate, are expensed as incurred and are disclosed as variable lease costs. Certain of the Company’s leases include both lease (i.e. fixed payments including rent) and non-lease components (e.g., common-area maintenance, marketing, and other miscellaneous fixed costs) which are accounted for as a single lease component as the Company has elected the practical expedient to combine lease and non-lease components for real estate leases. The Company is also a party to leases which have a non-cancelable lease term of less than one year with no option to purchase the underlying asset and, therefore, it has elected to exclude these short-term leases from its ROU assets and lease liabilities. For our existing operating leases that commenced prior to the adoption of ASC Topic 842, Leases k) Revenue Recognition Restaurant sales are recognized at a point in time when food and service are provided to guests at one of the Company’s restaurants. Taxes assessed by a governmental authority that are imposed on the Company’s sales of its food and service, and collected by the Company from the guest for remittance to such authorities, are excluded from net sales. Further, the Company excludes any discounts, such as management meals and employee meals, associated with each sale. Unearned revenue, as separately stated on the Company’s Consolidated Balance Sheets, represents the contract liability for gift cards, which have been sold but not redeemed. Upon redemption, when the guest presents a gift card as a form of payment for food and service provided at the restaurant, net sales are recorded and the contract liability is reduced by the amount of card value redeemed. The Company considers its performance obligations associated with gift cards sold to guests to be met when food and service have been provided to its guests, and a gift card is presented as a form of payment. The amount of gift card revenue that was previously deferred is recognized based on the selling price of the menu items at each restaurant. Prior to the adoption of ASC Topic 606, Revenue from Contracts with Customers Breakage of $443, $378 and $311 related to gift cards was recorded in fiscal years 2019, 2018 and 2017, respectively. The Company’s net sales and net income have historically been subject to seasonal fluctuations. Net sales and operating income typically reach their highest levels during the fourth quarter of the fiscal year due to holiday business and the first quarter of the fiscal year due in part to the redemption of gift cards sold during the holiday season. The contract liability relative to gift cards and the recognition of revenue associated with such form of payment is impacted accordingly. The Company’s unearned revenue balance has historically decreased throughout the course of the fiscal year until the fourth quarter when an increase in the balance is typically experienced given the seasonality of gift card sales. l) Vendor Rebates Vendor rebates are received from various nonalcoholic beverage suppliers and suppliers of food products and supplies. Rebates are recognized as a reduction to cost of sales in the period in which they are earned. m) Advertising Costs Costs of advertising are charged to expense at the time the costs are incurred. Advertising expense totaled $156, $154 and $124, during fiscal years 2019, 2018 and 2017, respectively. n) Transaction, Contested Proxy and Other Related Expenses Transaction, contested proxy and other related expenses consist primarily of legal and consulting costs, accounting fees, and to a lesser extent other professional fees and miscellaneous costs. During fiscal year 2017, the Company incurred transaction expenses associated with the proposed acquisition of the Ninety Nine Restaurant and Pub concept (“99 Restaurants”) totaling $3,529. Such costs consisted primarily of fairness opinion fees, legal, accounting, and consulting fees as well as other miscellaneous expenses. During fiscal year 2018, the Company announced that it did not receive the required number of disinterested shareholder votes to approve the proposed acquisition, and the merger agreement was thereafter terminated. In fiscal year 2018, the Company incurred transaction expenses totaling $5,648, a portion of which related to the abovementioned terminated merger agreement with 99 Restaurants. Additionally, the Company incurred transaction costs associated with the termination agreement (the “Termination Agreement”) between J. Alexander’s Holdings, LLC and Black Knight Advisory Services, LLC (“Black Knight”) effective November 30, 2018 which resulted in the termination of the management consulting agreement. Pursuant to the Termination Agreement, the termination payment of $4,560, along with other legal and professional fees, is included in transaction expenses for fiscal year 2018. For fiscal year 2019, transaction, contested proxy and other related expenses totaled $1,178 and included legal, proxy solicitor, and other professional and consulting fees along with printing and postage costs and other miscellaneous costs associated with both soliciting shareholder proxies for the Company’s 2019 annual meeting of shareholders and the ongoing evaluation of strategic alternatives. o) Income Taxes Income taxes are accounted for using the asset and liability method, whereby deferred income taxes reflect the net tax effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes and for operating loss and tax credit carryforwards. The deferred taxes generated within the J. Alexander’s Holdings, LLC partnership are accounted for using the “outside basis” approach, and the deferred taxes outside of the partnership are accounted for using the “inside basis” approach. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that the deferred tax assets will not be realized. The benefits of uncertain tax positions are recognized in the Consolidated Financial Statements only after determining a more likely than not probability that the uncertain tax positions will withstand challenge, if any, from taxing authorities. When facts and circumstances change, these probabilities are reassessed and any appropriate changes are recorded in the Consolidated Financial Statements. Uncertain tax positions are accounted for by determining the minimum recognition threshold that a tax position is required to meet before being recognized in the Consolidated Financial Statements. This determination requires the use of judgment in assessing the timing and amounts of deductible and taxable items. Tax positions that meet the more likely than not recognition threshold are recognized and measured as the largest amount of tax benefit that is greater than 50% likely of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. Interest and penalties accrued related to unrecognized tax benefits or income tax settlements are recognized as components of income tax expense. p) Concentration of Credit Risk Financial instruments that are potentially exposed to a concentration of credit risk are cash and cash equivalents and accounts receivable. Operating cash balances are maintained in noninterest‑bearing transaction accounts, which are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250. Further, a certain portion of the assets held in a rabbi trust (the “Trust”) consists of cash and cash equivalents. The Company places cash with high‑credit‑quality financial institutions, and at times, such cash may be in excess of the federally insured limit. However, there have been no losses experienced related to these balances, and the credit risk is believed to be minimal. Also, the Company believes that its risk related to cash equivalents from third‑party credit card issuers for purchases made by guests using the issuers’ credit cards is not significant due to the number of banks involved and the fact that payment is typically received within three to four days of a credit card transaction. Therefore, the Company does not believe it has significant risk related to its cash and cash equivalents accounts. Another portion of the assets held in the Trust consists of U.S. Treasury bonds as well as a small number of corporate bonds with ratings no lower than BBB. The Company believes the credit risk associated with such bonds to be minimal given the historical stability of the U.S. government and the investment grade bond ratings relative to the corporate issuers. Concentrations of credit risk with respect to accounts receivable are related principally to receivables from governmental agencies related to refunds of franchise and income taxes. The Company does not believe it has significant risk related to accounts receivable due to the nature of the entities involved. q) Use of Estimates Management has made certain estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the Consolidated Financial Statements and the reported amounts of revenues and expenses during the periods presented to prepare these Consolidated Financial Statements in conformity with GAAP. Significant items subject to such estimates and assumptions include those related to the accounting for gift card breakage, determination of uncertain tax positions and the valuation allowance relative to deferred tax assets, if any, estimates of useful lives of property and equipment and leasehold improvements, the carrying amount of intangible assets, fair market valuations, determination of lease terms, and accounting for impairment losses, contingencies, and litigation. Actual results could differ from these estimates. r) Sales Taxes As mentioned in Note 2 (k), Revenues are presented net of sales taxes. The obligation for sales taxes is included in accrued expenses and other current liabilities until the taxes are remitted to the appropriate taxing authorities. s) Pre‑opening Expense Pre‑opening expenses are accounted for by expensing such costs as they are incurred. t) Comprehensive Income Total comprehensive income or loss is comprised solely of net income or net loss for all periods presented. Therefore, a separate statement of comprehensive income is not included in the accompanying Consolidated Financial Statements. u) Segment Reporting The Company through its subsidiaries owns and operates full‑service, upscale restaurants under various concepts exclusively in the United States that have similar economic characteristics, products and services, class of customer and distribution methods. The Company believes it meets the criteria for aggregating its operating segments into a single reportable segment. v) Non-controlling Interests Non-controlling interests on the Consolidated Balance Sheets represents the portion of the Company’s net assets attributable to the non-controlling J. Alexander’s Holdings, LLC Class B Unit holders. As of December 29, 2019 and December 30, 2018, the non-controlling interest presented on the Consolidated Balance Sheets is $1,558 and $7,844, respectively. On February 28, 2019, in conjunction with the Termination Agreement with Black Knight, the 1,500,024 Class B Units held by Black Knight were cancelled and forfeited for no consideration. Therefore, the share-based compensation expense associated with the Black Knight grant has been reclassified to additional paid-in capital in fiscal year 2019, and as of December 29, 2019, non-controlling interests consist solely of the non-cash compensation expense relative to the Class B Units held by management. Non-controlling interests reported as of December 30, 2018 consisted of non-cash compensation expense associated with Class B Units held by both management and Black Knight. The Hypothetical Liquidation of Book Value method was used as of December 29, 2019, December 30, 2018 and December 31, 2017 to determine allocations of non-controlling interests consistent with the terms of the Second Amended and Restated LLC Agreement of J. Alexander’s Holdings, LLC, and pursuant to that calculation, no allocation of net income was made to non-controlling interests for fiscal years 2019, 2018 or 2017, respectively. w) Earnings per Share Basic earnings per share of common stock is computed by dividing net income by the weighted average number of shares outstanding for the reporting period. Diluted earnings per share of common stock is computed similarly to basic earnings per share except the weighted average shares outstanding are increased to include potential shares outstanding resulting from share-based compensation awards and additional shares from the assumed exercise of any common stock equivalents, if dilutive. J. Alexander’s Holdings, LLC Class B Units are considered common stock equivalents for this purpose. The number of additional shares of common stock related to these common stock equivalents is calculated using the if-converted method, if dilutive. The number of additional shares of common stock related to stock option awards and unvested restricted share awards subject to only a service condition is calculated using the treasury stock method, if dilutive. Unvested restricted share awards that are subject to a performance condition are regarded as contingently issuable common shares and are included in the denominator of the diluted earnings per share calculation using the treasury stock method as of the beginning of the period in which the performance condition has been satisfied, if dilutive. Refer to Note 3 – Earnings per Share for the basic and diluted earnings per share calculations and additional discussion. x) On November 1, 2018, the Company’s Board of Directors authorized a share repurchase program which replaced the previous share repurchase program that expired on October 29, 2018, and allows for the repurchase of shares up to an aggregate purchase price of $15,000 over the three-year period ending November 1, 2021. Any share repurchases under the program are expected to be made solely from cash on hand and available operating cash flow. Repurchases will be made in accordance with applicable securities laws and may be made from time to time in the open market. The timing, prices and amount of repurchases will depend upon prevailing market prices, general economic and market conditions and other considerations. The repurchase program does not obligate the Company to acquire any particular amount of stock. There was no common stock repurchase activity under the program during fiscal year 2019. y ) Recently Issued Accounting Standards In June 2016, the Financial Accounting Standards Board (the “FASB”) Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments In January 2017, the FASB issued ASU No. 2017-04, Intangibles – Goodwill and Other In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement z ) Recently In February 2016, the FASB established ASC Topic 842, Leases Leases Land Easement Practical Expedient for Transition Codification Improvements to Topic 842, Leases Targeted Improvements In June 2018, the FASB issued ASU No. 2018-07, Compensation—Stock Compensation

Earnings per Share

Earnings per Share	12 Months Ended
	Dec. 29, 2019
Earnings Per Share [Abstract]
Earnings per Share	Note 3 – Earnings per Share The following table sets forth the computation of basic and diluted earnings per share: Year Ended (Dollars and shares in thousands, except per share amounts) December 29, December 30, December 31, 2019 2018 2017 Numerator: Income from continuing operations, net of tax $ 9,053 $ 4,458 $ 7,773 Loss from discontinued operations, net (236 ) (459 ) (439 ) Net income $ 8,817 $ 3,999 $ 7,334 Denominator: Weighted average shares (denominator for basic earnings per share) 14,695 14,695 14,695 Effect of dilutive securities 46 168 73 Adjusted weighted average shares and assumed conversions (denominator for diluted earnings per share) 14,741 14,863 14,768 Basic earnings per share: Income from continuing operations, net of tax $ 0.62 $ 0.30 $ 0.53 Loss from discontinued operations, net (0.02 ) (0.03 ) (0.03 ) Basic earnings per share $ 0.60 $ 0.27 $ 0.50 Diluted earnings per share: Income from continuing operations, net of tax $ 0.61 $ 0.30 $ 0.53 Loss from discontinued operations, net (0.02 ) (0.03 ) (0.03 ) Diluted earnings per share $ 0.60 $ 0.27 $ 0.50 Note: Per share amounts may not sum due to rounding. Basic earnings per share of common stock is computed by dividing net income by the weighted average number of shares outstanding for the reporting period. Diluted earnings per share of common stock gives effect during the reporting period to all dilutive potential shares outstanding resulting from share-based compensation awards and additional shares from the assumed exercise of any common stock equivalents, if dilutive. The J. Alexander’s Holdings, LLC Class B Units are considered common stock equivalents, and the number of additional shares of common stock related to these Class B Units is calculated using the if-converted method. The 833,346 Class B Units associated with management’s profits interest awards were considered to be dilutive for one quarter within fiscal year 2018, and the impact on the diluted earnings per share calculation was additional shares of 3,719 for the year ended December 30, 2018. Conversely, these Class B Units were considered to be anti-dilutive for the years ended December 29, 2019 and December 31, 2017, and, therefore, are excluded from the diluted earnings per share calculation in these years. The previously outstanding Black Knight profits interest Class B Units were considered to be dilutive for certain quarterly periods within fiscal years 2018 and 2017, and the impact on the diluted earnings per share calculation was additional shares of 130,113 and 72,579 for the years ended December 30, 2018 and December 31, 2017, respectively. See Note 19 – Related Party Transactions for discussion pertaining to the forfeiture and cancellation of these Class B Units during fiscal year 2019. The number of additional shares of common stock related to stock option awards is calculated using the treasury method, if dilutive. There were 1,495,750 stock option awards outstanding as of both December 29, 2019 and December 30, 2018, and 985,750 stock option awards outstanding as of December 31, 2017. The dilutive impact of these option awards on the number of weighted average shares in the diluted earnings per share calculation was additional shares of 42,948 and 33,811 for the years ended December 29, 2019 On August 9, 2019, the Company granted 264,000 restricted share awards to members of its board of directors as well as certain employees of the Company and 52,500 performance share awards to certain employees of the Company under its Amended and Restated 2015 Equity Incentive Plan. The shares were registered under the Company’s Registration Statement on Form S-8, filed with the SEC on August 9, 2019. Restricted share awards subject to only a service condition are not regarded as outstanding for basic earnings per share calculation purposes until they are vested, and any potential dilutive impact of unvested restricted share awards is calculated using the treasury stock method. Performance share awards are regarded as contingently issuable common shares and are included in the weighted average shares outstanding for basic earnings per share calculation purposes as of the beginning of the period in which the performance condition has been satisfied and the awards have vested. For diluted earnings per share calculation purposes under the treasury stock method, such performance share awards are included in the number of weighted average shares outstanding as of the beginning of the period in which the performance condition has been satisfied, if dilutive. The performance condition associated with the performance share awards had not been met as of December 29, 2019, and, therefore, any dilutive impact on the earnings per share calculation of performance share awards was not considered. However, the unvested restricted share awards subject to only a service condition were considered dilutive for the year ended December 29, 2019, and the impact on the number of weighted average shares in the diluted earnings per share calculation was 3,427.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 29, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 4 – Fair Value Measurements The Company utilizes the following fair value hierarchy, which prioritizes the inputs into valuation techniques used to measure fair value. Accordingly, the Company uses valuation techniques which maximize the use of observable inputs and minimize the use of unobservable inputs when determining fair value. The three levels of the hierarchy are as follows: Level 1 Defined as observable inputs such as quoted prices in active markets for identical assets or liabilities. Level 2 Defined as observable inputs other than Level 1 prices. These include quoted prices for similar assets or liabilities in an active market, quoted prices for identical assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 Defined as unobservable inputs for which little or no market data exists, therefore, requiring an entity to develop its own assumptions about the assumptions that market participants would use in pricing the asset or liability, including assumptions about risk. The following tables present our financial assets and liabilities measured at fair value on a recurring basis as of the dates indicated: December 29, 2019 Level 1 Level 2 Level 3 Cash and cash equivalents * $ 71 $ - $ - U.S. government obligations * 300 - - Corporate bonds * 2,195 - - Mutual and money market funds 833 - - Cash surrender value - life insurance * - 2,253 - Total $ 3,399 $ 2,253 $ - December 30, 2018 Level 1 Level 2 Level 3 Cash and cash equivalents * $ 86 $ - $ - U.S. government obligations * 296 - - Corporate bonds * 2,083 - - Mutual and money market funds 705 - - Cash surrender value - life insurance * - 2,193 - Total $ 3,170 $ 2,193 $ - * - As held in the Trust as defined below. Cash and cash equivalents are classified as Level 1 of the fair value hierarchy as they represent cash held in a rabbi trust established under retirement benefit arrangements with certain of our current and former officers (the “Trust”). Cash held in the Trust is invested through an overnight repurchase agreement. The assets of the Trust may include investments in U.S. Government securities or investment-grade debt of U.S.-based companies. Such investments are valued using quoted market prices in active markets. U.S. government obligations held in the Trust include U.S. Treasury Bonds. These bonds as well as the corporate bonds included in the Trust are classified as Level 1 of the fair value hierarchy given their readily available quoted prices in active markets. At December 29, 2019 and December 30, 2018, the Company held investments in mutual and money market funds classified as trading securities to support its future obligations to participants of its nonqualified deferred compensation plan (discussed in greater detail in Note 16 – Other Employee Benefits), which are carried at fair value based on quoted market prices in active markets for identical assets (Level 1). Cash surrender value - life insurance is classified as Level 2 in the fair value hierarchy. The value of each policy was determined by MassMutual Financial Group, an A-rated insurance company, which provides the value of these policies to the Company on a regular basis. There were no transfers between the levels listed above during either of the reporting periods. Unrealized gains or losses on investments held in the Trust as well as other investments noted above are presented as a component of “Other, net” on the Consolidated Statements of Income and Comprehensive Income. As of December 29, 2019 and December 30, 2018, the fair value of cash and cash equivalents, accounts receivable, accounts payable, accrued expenses and other current liabilities approximated their carrying value due to their short-term nature. The carrying amounts of the long-term debt approximate fair value (Level 2) as interest rates and negotiated terms and conditions are consistent with current market rates because of the close proximity of recent refinancing transactions and the quotes obtained for potential financings to the dates of these Consolidated Financial Statements. There were no assets and liabilities measured at fair value on a nonrecurring basis during the years ended December 29, 2019 and December 30, 2018.

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	12 Months Ended
	Dec. 29, 2019
Prepaid Expense And Other Assets Current [Abstract]
Prepaid Expenses and Other Current Assets	Note 5 – Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consisted of the following: December 29, December 30, 2019 2018 Prepaid insurance $ 1,422 $ 1,170 Prepaid rent 1,081 1,022 Payroll taxes 1,183 1,328 Other 473 279 Prepaid expenses and other current assets $ 4,159 $ 3,799

Other Assets

Other Assets	12 Months Ended
	Dec. 29, 2019
Other Assets [Abstract]
Other Assets	Note 6 – Other Assets Other assets consisted of the following: December 29, December 30, 2019 2018 Favorable operating leases, net $ - $ 148 Cash, cash equivalents and securities held in the Trust 2,566 2,465 Cash surrender value of life insurance 2,253 2,193 Investments in trading securities 833 705 Other 46 46 Other assets $ 5,698 $ 5,557

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 29, 2019
Property Plant And Equipment [Abstract]
Property and Equipment	Note 7 – Property and Equipment Property and equipment, at cost, less accumulated depreciation and amortization, consisted of the following: December 29, December 30, 2019 2018 Land $ 20,204 $ 20,204 Buildings 32,785 32,104 Leasehold improvements 78,047 72,213 Restaurant and other equipment 41,504 37,750 Construction in progress 1,730 882 174,270 163,153 Less accumulated depreciation and amortization (64,967 ) (53,821 ) Property and equipment, net $ 109,303 $ 109,332 For fiscal years 2019, 2018 and 2017, depreciation expense from continuing operations related to restaurant and corporate office property and equipment was $12,123, $11,157 and $10,287, respectively. The loss on disposition of assets from continuing operations included in the “Other operating expenses” line item of the Statements of Income and Comprehensive Income, primarily related to the refreshing of assets through store remodels, was $135, $202 and $147 for fiscal years 2019, 2018 and 2017, respectively. No impairment charges were recorded during fiscal years 2019, 2018 or 2017.

Goodwill and Indefinite Lived I

Goodwill and Indefinite Lived Intangible Assets	12 Months Ended
	Dec. 29, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Indefinite-Lived Intangible Assets	Note 8 – Goodwill and Indefinite‑Lived Intangible Assets Goodwill and indefinite-lived intangible assets consisted of the following: December 29, December 30, 2019 2018 Goodwill $ 15,737 $ 15,737 Tradename 25,069 25,069 Liquor licenses 579 578 Goodwill and intangible assets $ 41,385 $ 41,384

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	12 Months Ended
	Dec. 29, 2019
Payables And Accruals [Abstract]
Accrued Expenses and Other Current Liabilities	Note 9 – Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following: December 29, December 30, 2019 2018 Taxes, other than income taxes $ 4,447 $ 4,428 Salaries, wages, vacation, and incentive compensation 3,009 3,096 Transaction, contested proxy and other related expenses 412 4,635 Other 1,521 2,538 Accrued expenses and other current liabilities $ 9,389 $ 14,697

Debt

Debt	12 Months Ended
	Dec. 29, 2019
Debt Disclosure [Abstract]
Debt	Note 10 – Debt Debt consisted of the following: December 29, December 29, December 30, December 30, 2019 2019 2018 2018 Current Long-term Current Long-term Mortgage Loan $ 1,667 $ 2,917 $ 1,667 $ 4,583 Term Loan 1,389 - 3,333 1,389 Development Line of Credit 4,000 - 4,000 - Less: Net deferred loan costs - (72 ) - (106 ) Total debt $ 7,056 $ 2,845 $ 9,000 $ 5,866 The Company currently has four separate notes under its Second Amended and Restated Loan Agreement (“Loan Agreement”) with Pinnacle Bank. The borrower under the Loan Agreement is J. Alexander’s, LLC, and it is guaranteed by J. Alexander’s Holdings, LLC and all of its significant subsidiaries. The indebtedness outstanding under this Loan Agreement is secured by liens on certain personal property of the Company and its subsidiaries, subsidiary guarantees, and a mortgage lien on certain real property. The Loan Agreement, among other things, permits payments of tax dividends to members, limits capital expenditures, assets sales and liens and encumbrances, prohibits dividends, and contains certain other provisions customarily included in such agreements. The Loan Agreement consists of the following: • A $1,000 revolving line of credit (“Revolving Line of Credit”) that matures on September 3, 2021, and which may be used for general corporate purposes. The outstanding balance was $0 at both December 29, 2019 and December 30, 2018; • A $5,000 term loan (“Mortgage Loan”) that matures on September 3, 2021; • A $20,000 development line of credit (“Development Line of Credit”) that matures on September 3, 2021; and • A $10,000 term loan (“Term Loan”) entered into in 2015 with a term of five years ending on May 3, 2020. The current balance of these credit facilities is set forth below. Prior to the modification agreements discussed below, at December 30, 2018, any amount borrowed under the Revolving Line of Credit bore interest at an annual rate of 30-day LIBOR plus a margin equal to 2.50%, with a minimum interest rate of 3.25% per annum. At December 30, 2018, the Mortgage Loan bore interest at an annual rate of 30-day LIBOR plus a margin equal to 2.50%, with a minimum and maximum interest rate of 3.25% and 6.25% per annum, respectively. At December 30, 2018, both the Development Line of Credit and the Term Loan bore interest at 30-day LIBOR plus 2.20% per annum. The interest rates for the Mortgage Loan, the Development Line of Credit and Term Loan as of December 30, 2018 were 4.90%, 4.60% and 4.60%, respectively. In 2019, J. Alexander’s, LLC entered into two separate modification agreements with respect to the Loan Agreement. The first modification agreement (the “First Modification Agreement”) became effective on January 2, 2019, while the second modification agreement (the “Second Modification Agreement”) became effective on September 3, 2019. Under the terms of the First Modification Agreement, effective January 2, 2019, all of the notes under the Loan Agreement bear interest at 30-day LIBOR plus a sliding interest rate scale determined by the maximum adjusted debt to EBITDAR ratio. For the year ended December 29, 2019, the interest rate was set at 3.57% for the Loan Agreement, which is 30-day LIBOR plus 1.85%. Additionally, the non-use fee payable quarterly on the Development Line of Credit and Revolving Line of Credit decreased as a result of the First Modification Agreement from 0.25% to a sliding rate based on the maximum adjusted debt to EBITDAR ratio. The interest rate and non-use fee rate scale is set forth as follows: Maximum adjusted debt to EBITDAR ratio Margin Non-Use Fee Rate Less than 1.25X 1.60% 0.15% Less than 2.25X 1.85% 0.20% Less than 3.25X 2.10% 0.25% Greater than 3.25X 2.35% 0.30% The Second Modification Agreement extended the maturity dates with respect to the Development Line of Credit, the Revolving Line of Credit and the Mortgage Loan to September 3, 2021. Prior to the Second Modification Agreement, the Revolving Line of Credit, the Development Line of Credit, and the Mortgage Loan were set to mature on September 3, 2019, May 3, 2020 and September 3, 2020, respectively. No further changes to the Loan Agreement were made as a result of the modification agreements discussed above. The Loan Agreement also includes certain financial covenants and the First Modification Agreement states that the calculation of such covenants shall not be impacted by the Company’s adoption of ASC 842, Leases In addition, the maximum adjusted debt to EBITDAR ratio must not exceed 4.0 to 1 at the end of any fiscal quarter. Under the Loan Agreement, EBITDAR is measured based on the then‑ending four fiscal quarters and is defined as the sum of net income for the applicable period (excluding the effect on such period of any extraordinary or nonrecurring gains or losses, including any asset impairment charges, restaurant closing expenses (including lease buy‑out expenses), changes in valuation allowance for deferred tax assets and non-cash deferred income tax benefits and expenses and up to $1,000 (in the aggregate for the term of the loans) in uninsured losses) plus an amount that in the determination of net income for the applicable period has been deducted for (i) interest expense; (ii) total federal, state, foreign, or other income taxes; (iii) all depreciation and amortization; (iv) rent payments; and (v) non-cash share-based compensation expenses, plus any other non-cash expenses or charges, all as determined in accordance with GAAP. Adjusted debt is (i) funded debt obligations net of any short‑term investments, cash and cash equivalents plus (ii) rent payments multiplied by seven. If an event of default shall occur and be continuing under the Loan Agreement, the commitment under the Loan Agreement may be terminated and any principal amount outstanding, together with all accrued unpaid interest and other amounts owing in respect thereof, may be declared immediately due and payable. J. Alexander’s, LLC was in compliance with these financial covenants as of December 29, 2019 and for all reporting periods during the year then ended. At December 29, 2019, the amounts outstanding under the Development Line of Credit and Revolving Line of Credit were $4,000 and $0, respectively, and a total of $17,000 was available to us for borrowing under these lines of credit on this date. At December 29, 2019, $4,584 was outstanding under the Mortgage Loan and an additional $1,389 was outstanding under the Term Loan. The Loan Agreement in place at December 29, 2019 is secured by the real estate, equipment and other personal property of 12 restaurant locations with an aggregate net book value of $30,606 at December 29, 2019. Deferred loan costs are $508 and $465, net of accumulated amortization expense of $436 and $359 at December 29, 2019 and December 30, 2018, respectively. Deferred loan costs are being amortized to interest expense over the life of the related debt. For the next five fiscal years, scheduled amortization of deferred loan costs is as follows: 2020 – $44; 2021 - $28; and 2022 and thereafter – $0. The carrying value of the debt balance under both the Mortgage Loan and Term Loan as of December 29, 2019 and December 30, 2018 are considered to approximate their fair value (Level 2) because of the proximity of the debt refinancing discussed above to the 2019 and 2018 fiscal year-ends. The aggregate maturities of long‑term debt for the five fiscal years succeeding December 29, 2019 are as follows: 2020 – $7,056; 2021 – $2,917; 2022 and thereafter – $0.

Other Long Term Liabilities

Other Long Term Liabilities	12 Months Ended
	Dec. 29, 2019
Other Liabilities Disclosure [Abstract]
Other Long-Term Liabilities	Note 11 - Other Long‑Term Liabilities Other long‑term liabilities consisted of the following: December 29, December 30, 2019 2018 Deferred rent $ - $ 6,801 Unfavorable lease liabilities, net - 187 Uncertain tax positions 9 7 Other 129 - Other long-term liabilities $ 138 $ 6,995

Revenue

Revenue	12 Months Ended
	Dec. 29, 2019
Revenue From Contract With Customer [Abstract]
Revenue	Note 12 – Revenue On January 1, 2018, the Company adopted ASC Topic 606 using the cumulative effect method applied to those contracts which were not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under ASC Topic 606, while prior period amounts are not adjusted, and continue to be reported in accordance with the Company’s historic accounting policy under ASC Topic 605. The Company’s accounting policies with respect to revenue are discussed in further in Note 2 (k) above, including policies implemented prior to and with the adoption of ASC Topic 606. The Company recorded a net increase to opening retained earnings of $34 as of January 1, 2018 due to the cumulative impact of adopting ASC Topic 606, with the impact wholly related to the Company’s accounting for gift card breakage. The following table presents the Company’s revenues disaggregated by revenue source for the periods presented: Year Ended December 29, December 30, December 31, 2019 2018 2017 Restaurant $ 246,826 $ 241,886 $ 232,944 Gift card breakage 443 378 311 Net sales $ 247,269 $ 242,264 $ 233,255 The Company recognized revenue associated with gift cards redeemed by guests during fiscal years 2019, 2018 and 2017 of $4,115, $4,011 and $3,876, respectively. Further, of the amounts that were redeemed during fiscal years 2019 and 2018, $2,464 and $2,396 were recorded within unearned revenue at the beginning of each respective fiscal year. Unearned revenue increased by $4,723 and $4,675 as a result of gift cards sold during the fiscal years 2019 and 2018, respectively.

Leases

Leases	12 Months Ended
	Dec. 29, 2019
Leases [Abstract]
Leases	Note 13 - Leases Adoption of ASC Topic 842, Leases As discussed in Notes 2(j) and 2(z), the Company adopted ASC Topic 842, Leases Exit or Disposal Obligations ASC Topic 842 provided a number of optional practical expedients in transition. The Company elected the package of practical expedients which permits the Company to not reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs. The Company also elected the practical expedient that permits the Company to not assess whether existing or expired land easements that were not previously accounted for as leases under ASC Topic 840 are now considered leases under ASC Topic 842. The Company also elected the practical expedient to account for lease and non-lease components as a single component for certain classes of underlying assets, specifically real property. Additionally, the Company elected a short-term lease exception policy, permitting it to not apply the recognition requirements of this standard to short-term leases (i.e. leases with terms of 12 months or less). The Company did not elect the use-of-hindsight practical expedient which would have permitted a reassessment of lease terms for existing leases. As of the date of adoption, the Company was party to 30 separate operating leases for real estate on which it operates its restaurants and has its corporate office space. During fiscal year 2019, the Company entered into two additional leases for new restaurant locations, and the associated commencement date for one of these leases was also during 2019. The remaining restaurant lease will commence when the Company takes possession of the property in fiscal year 2020, and it includes a lease term of 30 years. The Company also entered into one equipment lease during fiscal year 2019. The effects of the changes made to the Company’s Consolidated Balance Sheet as of December 31, 2018 for the adoption of ASC Topic 842 were as follows: December 30, Adjustments Due to December 31, 2018 the Adoption of ASC Topic 842 2018 Assets Noncurrent assets: Other assets $ 5,557 $ (149 ) $ 5,408 Right-of-use lease assets - 70,666 70,666 Deferred income taxes 539 434 973 Liabilities and stockholders' equity Current liabilities: Current portion of lease liabilities - 3,707 3,707 Long-term liabilities: Long-term lease liabilities - 75,489 75,489 Other long-term liabilities (1) 6,995 (6,988 ) 7 Stockholders' equity: Retained earnings 17,528 (1,257 ) 16,271 (1) - The other long-term liabilities balance as of December 30, 2018 consisted of, in part, the Company’s deferred rent balance. Components of lease cost are as follows: Year Ended December 29, 2019 Operating lease cost $ 8,930 Variable lease cost 2,438 Short-term lease cost 167 Total lease cost $ 11,535 Supplemental cash flow information and non-cash activity related to the Company’s operating leases are as follows: Year Ended December 29, 2019 Operating cash flow information: Cash paid for amounts included in the measurement of lease liabilities $ 8,330 Non-cash activity: Right-of-use assets obtained in exchange for lease obligations 3,752 Weighted-average remaining lease term and discount rate for the Company’s operating leases are as follows as of the period indicated: December 29, 2019 Weighted-average remaining lease term 15.7 years Weighted-average discount rate 6.01 % Maturities of lease liabilities by fiscal year for the Company’s operating leases are as follows: December 29, 2019 2020 $ 8,936 2021 9,142 2022 9,302 2023 9,327 2024 9,002 2025 and thereafter 84,637 Total minimum lease payments 130,346 Less: Imputed interest (1) 50,146 Present value of lease liabilities $ 80,200 (1) As previously disclosed in the 2018 Annual Report and under the previous lease accounting standard, minimum lease payments under non-cancelable operating leases (including renewal options and those restaurants reported as discontinued operations) were expected to be as follows: December 30, 2018 2019 $ 7,800 2020 8,084 2021 7,832 2022 7,974 2023 8,006 2024 and thereafter 78,302 Total minimum lease payments $ 117,998

Income Taxes

Income Taxes	12 Months Ended
	Dec. 29, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Note 14 – Income Taxes Significant components of the Company’s income tax benefit for the periods indicated below are as follows : Year Ended December 29, December 30, December 31, 2019 2018 2017 Current income taxes: Federal $ 697 $ (152 ) $ 264 State and local 678 565 743 Total current income taxes 1,375 413 1,007 Deferred income taxes: Federal (1,838 ) (2,041 ) (1,881 ) State and local (105 ) 32 (473 ) Total deferred income taxes (1,943 ) (2,009 ) (2,354 ) Income tax benefit $ (568 ) $ (1,596 ) $ (1,347 ) The Company’s effective tax rate differs from the federal statutory rate as set forth in the following table for the periods indicated: Year Ended December 29, December 30, December 31, 2019 2018 2017 Federal income tax 21.0 % 21.0 % 35.0 % Federal tax reform - 3.3 (22.4 ) State income tax 6.0 14.3 6.4 Wage credits (32.3 ) (107.5 ) (33.3 ) Uncertain tax positions - (0.3 ) (3.9 ) Return to provision (0.6 ) (3.1 ) (4.5 ) Rate differential between current and deferred taxes - (1.3 ) (1.7 ) Incentive Stock Options 1.3 4.4 2.0 Other (2.3 ) 2.8 (0.1 ) Effective tax rate (6.9 )% (66.4) % (22.5 )% Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets and liabilities as of December 29, 2019, and December 30, 2018, are as follows: December 29, December 30, 2019 2018 Deferred tax assets: Net operating loss carryforwards $ 207 $ 133 Accrued bonuses 47 91 Share-based compensation awards 546 309 State bonus depreciation 115 178 General business credit carryforward 3,304 2,676 Other 77 - Total deferred tax assets 4,296 3,387 Less: deferred tax assets valuation allowance (168 ) (128 ) Total net deferred tax assets 4,128 3,259 Deferred tax liabilities: Partnership differences (1,210 ) (2,580 ) Other - (140 ) Total deferred tax liabilities (1,210 ) (2,720 ) Net deferred tax asset $ 2,918 $ 539 ASC Topic 740, Income Taxes As of December 29, 2019, the Company has state gross operating loss carryforwards gross of the valuation allowance and uncertain tax positions discussed above of approximately $4,442 expiring in years 2021 through 2039 as well as an additional $7 that will never expire, and federal general business credit carryforwards of $3,304 expiring in 2038 through 2039. Additionally, the Company has recorded a liability (including interest) in connection with uncertain tax positions related to state tax issues totaling $66 and $71 as of December 29, 2019 and December 30, 2018, respectively. The Company elected to accrue interest and penalties related to unrecognized tax benefits in its provision for income taxes. The Company has accrued interest related to unrecognized tax benefits of approximately $1 as of both December 29, 2019 and December 30, 2018, respectively. A reconciliation of the beginning and ending unrecognized tax benefit associated with these positions (excluding federal benefit and the aforementioned accrued interest) is as follows: December 29, December 30, 2019 2018 Balance at the beginning of the year $ 88 $ 80 Changes based on tax positions taken during the current year - 23 Changes based on tax positions taken during prior years - - Reductions related to settlements with taxing authorities and lapses of statutes of limitations (5 ) (15 ) Balance at the end of the year $ 83 $ 88 As of December 29, 2019, the total amount of gross unrecognized tax benefit that, if recognized, would impact the effective tax rate was $23. The Company does not expect that gross unrecognized benefits will decrease due to statute expirations within the next twelve months. The Company and its subsidiaries file a partnership federal income tax return, consolidated corporate federal income tax return, and a separate corporate federal income tax return as well as various state and local income tax returns. The earliest year open to examination in the Company’s major jurisdictions is 2016 for federal and 2015 for state income tax returns.

Share-based Compensation

Share-based Compensation	12 Months Ended
	Dec. 29, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Share-based Compensation	Note 15 – Share-based Compensation For the years ended December 29, 2019, December 30, 2018 and December 31, 2017, the Company recorded total share-based compensation expense of $1,498, $3,765 and $2,207, respectively, the components of which are discussed in further detail below. J. Alexander’s Holdings, Inc. Amended and Restated 2015 Equity Incentive Plan Under the J. Alexander’s Holdings, Inc. Amended and Restated 2015 Equity Incentive Plan (the “Plan”), directors, officers and key employees of the Company may be granted equity incentive awards, such as stock options, restricted stock and stock appreciation rights in an effort to retain qualified management and personnel. The Company’s Board of Directors approved the amended and restated plan in May 2019, and it was subsequently approved by shareholders of the Company in June 2019 at the annual meeting of shareholders. The amended and restated plan authorizes a maximum of 2,850,000 shares of the Company’s common stock to be issued to holders of these equity awards. At December 29, 2019, December 30, 2018 and December 31, 2017, total shares available to be granted pursuant to the Plan (or the predecessor plan) were 721,250; 4,250; and 514,250, respectively. Stock Option Awards Under the 2015 Equity Incentive Plan previously in place, during fiscal years 2018, 2016 and 2015, the Compensation Committee and the Board of the Company awarded stock option grants totaling 510,000, 553,750 and 467,000 options, respectively, to certain members of management and the members of the Board, and the contractual term for each grant is seven years. The requisite service period for each grant is four years with each vesting in four equal installments on the first four anniversaries of their respective grant dates . No stock option awards were made by the Company under this plan during fiscal years 2019 and 2017. A total of 35,000 options have been forfeited since the inception of the plan, none of which occurred in fiscal year 2019. The Company uses the Black-Scholes-Merton option pricing model to estimate the fair value of stock option awards and used the following assumptions for the indicated periods during which grants were made as noted above: Year Ended December 30, 2018 Dividend yield 0.00 % Volatility factor 37.00 % Risk-free interest rate 2.69 % Expected life of options (in years) 4.75 Weighted-average grant date fair value $ 3.42 The expected life of stock options granted during the period presented was calculated in accordance with the simplified method described in SEC Staff Accounting Bulletin (“SAB”) Topic 14.D.2 in accordance with SAB 110. This approach was utilized due to the lack of exercise history and the anticipated behavior of the overall group of grantees. The risk-free rate for periods within the contractual life of the options is based on the 5-year U.S. Treasury bond rate in effect at the time of grant. The Company utilized a weighted rate for expected volatility based on a representative peer group within the industry. The dividend yield was set at zero as the underlying security does not pay a dividend. Additionally, management has made an accounting policy election in accordance with ASU No. 2016-09 to account for forfeitures when they occur. A summary of stock options under the Company’s equity incentive plan is as follows: Number of Shares Weighted Average Exercise Price Outstanding at January 1, 2017 990,750 $ 9.58 Issued - - Exercised - - Forfeited (5,000 ) 8.90 Outstanding at December 31, 2017 985,750 9.58 Issued 510,000 9.55 Exercised - - Forfeited - - Outstanding at December 30, 2018 1,495,750 9.57 Issued - - Exercised - - Forfeited - - Outstanding at December 29, 2019 1,495,750 $ 9.57 At December 29, 2019, December 30, 2018 and December 31, 2017, stock options exercisable were 976,063; 602,125; and 355,687, respectively. As these awards contain only service conditions for vesting purposes and have a graded vesting schedule, the Company has elected to recognize the expense over the requisite service period for the entire award. Stock option expense totaling $1,105, $1,121 and $747 was recognized for fiscal years 2019, 2018 and 2017, respectively, which is included in the “General and administrative expenses” line item on the Consolidated Statements of Income and Comprehensive Income. At December 29, 2019, the Company had $1,262 of unrecognized compensation cost related to these stock options which is expected to be recognized over a period of approximately 2.15 years. The aggregate intrinsic value of stock options represents the total pre-tax intrinsic value (the difference between the Company’s closing stock price and the exercise price, multiplied by the number of in-the-money options) that would have been received by the option holders had all option holders exercised their options. This amount changes based on the fair market value of the Company’s common stock and totaled $379, $0 and $428 at December 29, 2019, December 30, 2018 and December 31, 2017, respectively, for options outstanding. The intrinsic value of options exercisable at December 29, 2019, December 30, 2018 and December 31, 2017 totaled $277, $0 and $107, respectively. No options were exercised in fiscal years 2019, 2018 or 2017. The following table summarizes the Company’s non-vested stock option activity for the year ended December 29, 2019: Weighted Average Number of Grant Date Shares Fair Value Non-vested stock options at December 30, 2018 893,625 $ 3.23 Granted - - Vested (373,938 ) 3.17 Forfeited - - Non-vested stock options at December 29, 2019 519,687 $ 3.26 The total fair value of stock options vested during fiscal years 2019, 2018 and 2017 was $1,187, $751 and $751, respectively. The following table summarizes information about the Company’s stock options outstanding at December 29, 2019: Options Outstanding Options Exercisable Range of Exercise Prices Number Outstanding at December 29, 2019 Weighted Average Remaining Contractual Life Weighted Average Exercise Price Number Exercisable at December 29, 2019 Weighted Average Remaining Contractual Life Weighted Average Exercise Price $8.90 535,000 3.86 years $ 8.90 401,250 3.86 years $ 8.90 $9.55 510,000 5.15 years 9.55 127,500 5.15 years 9.55 $10.24 13,750 3.33 years 10.24 10,313 3.33 years 10.24 $10.39 437,000 2.79 years 10.39 437,000 2.79 years 10.39 $8.90 - $10.39 1,495,750 3.98 years $ 9.57 976,063 3.54 years $ 9.67 Restricted and Performance Shares On August 9, 2019, the Company granted 264,000 restricted share awards to members of its board of directors as well as certain employees of the Company and 52,500 performance share awards to certain employees of the Company under the Plan. The shares were registered under the Company’s Registration Statement on Form S-8, filed with the SEC on August 9, 2019. Restricted share awards are subject to only a service condition while performance share awards are regarded as contingently issuable common shares which are dependent upon achievement of certain performance targets by the Company. With respect to the restricted share awards, the restricted period for each grant is four years with the restriction expiring in four equal installments on the first four anniversaries of their respective grant dates. For the performance share awards, the performance period shall be any four consecutive fiscal quarters during the sixteen-quarter period beginning with the fiscal quarter in which the awards were granted. The performance target must be met for the performance period in order for the restriction to lapse. The following table summarizes the Company’s non-vested restricted and performance share activity for the year ended December 29, 2019: Restricted Shares Performance Shares Weighted Average Weighted Average Number of Grant Date Number of Grant Date Shares Fair Value Shares Fair Value Non-vested stock options at December 30, 2018 - $ - - $ - Granted 264,000 10.75 52,500 10.75 Vested - - - - Forfeited - - Non-vested stock options at December 29, 2019 264,000 $ 10.75 52,500 $ 10.75 Expense associated with the restricted shares is recognized using the straight-line method over the requisite service period, accounting for forfeitures as they occur. Expense associated with the performance share awards is recognized using the tranche method wherein the Company treats each vesting tranche as a separate award with compensation cost for each award recognized over its vesting period. The Company anticipates that the performance condition will be met during the performance period. The grant date fair value for each of the awards was $10.75 based on the Company’s quoted stock price on the date of grant. Management Profits Interest Plan On January 1, 2015, J. Alexander’s Holdings, LLC adopted its 2015 Management Incentive Plan and granted equity incentive awards to certain members of its management in the form of Class B Units. The Class B Units are profits interests in J. Alexander’s Holdings, LLC. Class B Units in the amount of 1,770,000 were reserved for issuance under the plan and a total of 885,000 Class B Units were granted on January 1, 2015. Each Class B Unit represents a non-voting equity interest in J. Alexander’s Holdings, LLC that entitles the holder to a percentage of the profits and appreciation in the equity value of J. Alexander’s Holdings, LLC arising after the date of grant and after such time as an applicable hurdle amount is met. The hurdle amount for the Class B Units issued to our management in January 2015 was set at $180,000, which at such time was a reasonable premium to the estimated liquidation value of the equity of J. Alexander’s Holdings, LLC. The Class B Units issued to management vested with respect to 50% of the grant units on the second anniversary of the date of grant and with respect to the remaining 50% on the third anniversary of the date of grant and required a six-month holding period post vesting. Vested Class B Units may be exchanged for, at the Company’s option, either (i) cash in an amount equal to the amount that would be distributed to the holder of those Class B Units by J. Alexander’s Holdings, LLC upon a liquidation of J. Alexander’s Holdings, LLC assuming the aggregate amount to be distributed to all members of J. Alexander’s Holdings, LLC were equal to the Company’s market capitalization on the date of exchange (net of any assets and liabilities of the Company that are not assets or liabilities of J. Alexander’s Holdings, LLC) or (ii) shares of the Company’s common stock with a fair market value equal to the cash payment under (i) above. The Class B Units issued to the Company’s management have been classified as equity awards and share-based compensation expense is based on the grant date fair value of the awards. At December 29, 2019, the applicable hurdle rate for these Class B Units was not met. The Company used the Black-Scholes-Merton pricing model to estimate the fair value of management profits interest awards and used the following assumptions: Grant Date Fair Value Member equity price per unit $ 10.00 Class B hurdle price $ 11.30 Dividend yield 0 % Volatility factor 35 % Risk-free interest rate 1.24 % Time to liquidity (in years) 3.5 Lack of marketability discount 23 % Grant date fair value $ 1.76 The member equity price per unit was based on an enterprise valuation of J. Alexander’s Holdings, LLC divided by the number of Class A Units outstanding at the date of grant. The Class B hurdle price is based on the hurdle rate divided by the number of Class A Units outstanding at the time of grant. The expected life of management profits interest awards granted during the period presented was determined based on the vesting term of the award which also includes a six-month holding period subsequent to meeting the requisite vesting period. The risk-free rate for periods within the contractual life of the profit interest award is based on an extrapolated 4-year U.S. Treasury bond rate in effect at the time of grant given the expected time to liquidity. The Company utilized a weighted rate for expected volatility based on a representative peer group of comparable public companies. The dividend yield was set at zero as the underlying security does not pay a dividend. The protective put method was used to estimate the discount for lack of marketability inherent to the awards due to the lack of liquidity associated with the post-vesting requirement and other restrictions on the Class B Units. As a result of the reorganization transactions on September 28, 2015 and as evidenced in the executed Second Amended and Restated LLC Agreement of J. Alexander’s Holdings, LLC, entered into in connection with the reorganization transactions, the members’ equity of J. Alexander’s Holdings, LLC was recapitalized such that the total outstanding Class B Units granted to management as discussed above was reduced on a pro rata basis from 885,000 to 833,346 which is also the number of Class B Units outstanding as of December 29, 2019, and resulted in an adjusted grant date fair value relative to these units of $1.87. As these awards contain only service conditions for vesting purposes and have a graded vesting schedule, the Company elected to recognize the expense over the requisite service period for the entire award. Management profits interest expense totaling $0, $0 and $518 was recognized for fiscal years 2019, 2018 and 2017, respectively, which is included in the “General and administrative expense” line item on the Consolidated Statements of Income and Comprehensive Income. As of December 29, 2019, the Company had $0 of unrecognized compensation cost related to these awards as the units fully vested on January 1, 2018. The total grant date fair value of units vested during fiscal years 2019, 2018 and 2017 was $0, $779 and $0, respectively. There was no redemption value of the outstanding management profits interest awards as of December 29, 2019 as the fair value was less than the hurdle rate. Black Knight Advisory Services Profits Interest Plan On October 6, 2015, J. Alexander’s Holdings, LLC granted 1,500,024 Class B Units representing profits interests to Black Knight with a hurdle rate stated in the agreement of $151,052. The awards vested at a rate of one-third of the Class B Units on each of the first, second and third anniversaries of the grant date and required a six-month holding period post vesting. The Class B Units contained exchange rights which allowed for them to be converted once vested into shares of the Company’s common stock based upon the value of the Class B Units at the date of the conversion election. The value was determined in reference to the market capitalization of the Company, with certain adjustments made for assets or liabilities contained at the Company’s level which are not also assets and liabilities of J. Alexander’s Holdings, LLC. These awards could not be settled with a cash payment. On November 30, 2018, the Company entered into the Termination Agreement which terminated the consulting agreement with Black Knight (the “Management Consulting Agreement”). Under the terms of the Management Consulting Agreement, Black Knight had 90 days from November 30, 2018 to exercise its right to convert the value of the fully-vested Class B Units above the applicable hurdle rate to the Company’s common stock. As Black Knight did not exercise its conversion rights within the 90-day period, the Class B Units were cancelled and forfeited for no consideration in fiscal year 2019. The Class B Units issued to Black Knight were classified as equity awards. The hurdle rate had not been met as of December 30, 2018 or December 31, 2017, and, therefore, the intrinsic value as of these dates was $0. The Company used the Black-Scholes-Merton pricing model to estimate the fair value of Black Knight profits interest awards. Since the Class B Units became fully vested on October 6, 2018, the Company obtained a final valuation of the grant as of that date which included the following assumptions: Member equity price per unit $ 11.47 Class B hurdle price $ 10.07 Dividend yield 0 % Volatility factor 36 % Risk-free interest rate 3.03 % Time to liquidity (in years) 3.8 Estimated fair value $ 4.19 The member equity price per unit represented the share price of the Company on the valuation date. The Class B hurdle price represented the market value of J. Alexander’s Holdings, LLC on the grant date. The expected term of the Black Knight profits interest awards granted during the period presented was determined based on the mid-point between the full remaining economic term of the Management Consulting Agreement and the full vesting term of three years plus the six-month holding period. The risk-free rate was based on the U.S. Treasury bond rates in effect at the valuation date given the expected time to liquidity. A rate for expected volatility was based on a historical volatility analysis using daily stock price information for select comparable public companies based on the relative expected holding period of the Units. The dividend yield was set at zero as the underlying security does not pay a dividend. These awards constituted nonemployee awards. Therefore, the Company remeasured the fair value of the awards at each reporting date through October 6, 2018 using the valuation model applied in previous periods. The portion of services rendered to each reporting date was applied to the current measure of fair value to determine the expense for the relevant period. Because these awards had a graded vesting schedule, the Company elected to recognize the compensation cost on a straight-line basis over the three-year requisite service period for the entire award. Black Knight profits interest expense totaling $0, $2,644 and $942 was recognized for fiscal years 2019, 2018 and 2017, respectively, which is included in the “General and administrative expense” line item on the Consolidated Statements of Income and Comprehensive Income. The total weighted average fair value of units vested during fiscal years 2018 and 2017 was $2,095 and $1,625, respectively.

Other Employee Benefits

Other Employee Benefits	12 Months Ended
	Dec. 29, 2019
Other Employee Benefits Disclosure [Abstract]
Other Employee Benefits	Note 16 – A subsidiary of the Company maintains a Savings Incentive and Salary Deferral Plan under Section 401(k) of the Internal Revenue Code (the “401(k) Plan”) for the benefit of its employees and their beneficiaries. Under the 401(k) Plan, qualifying employees can defer a portion of their income on a pretax basis through contributions to the 401(k) Plan, subject to an annual statutory limit. All employees with at least six months of service and who are at least 21 years of age are eligible to participate. For each dollar of participant contributions, up to 3% of each participant’s salary and bonus, the Company makes a minimum 25% matching contribution to the 401(k) Plan with a discretionary match allowable in addition and subject to the approval of the compensation committee of the board of directors on an annual basis. Matching contributions vest according to a vesting schedule defined in the plan document. Expense for matching contributions totaled $119, $122 and $130 for fiscal years 2019, 2018 and 2017, respectively. A subsidiary of the Company also has a nonqualified deferred compensation plan under which executive officers and certain senior managers may defer receipt of their compensation, including up to 50% of applicable salaries and bonuses, and may be credited with matching contributions subject to the annual approval by the compensation committee of the board of directors. Amounts that are deferred under this plan, and any matching contributions, are increased by earnings and decreased by losses based on the performance of one or more investment measurement funds elected by the participants from a group of funds, which the plan administrator has determined to make available for this purpose. Participant account balances totaled $1,050 and $787 at December 29, 2019 and December 30, 2018, respectively. A subsidiary of the Company has Salary Continuation Agreements, which provide retirement and death benefits to certain executive officers and certain other members of management. The recorded liability associated with these agreements totaled $6,053 and $5,464 at December 29, 2019 and December 30, 2018, respectively. The expense (income) recognized under these agreements was $702, $(206) and $336 for fiscal years 2019, 2018 and 2017, respectively. Due to the Spin-off discussed in Note 1, FNF no longer retains a beneficial ownership of at least 40% of J. Alexander’s Holdings, LLC, and as such, the Spin-off triggered the obligation of J. Alexander’s, LLC, the operating subsidiary of the Company, to establish and fund the Trust (as defined in Note 2 above) under the Amended and Restated Salary Continuation Agreements with each of the agreement holders, which includes three of the Company’s executive officers and one former executive officer. On October 19, 2015, the Trust was funded with a total of $4,304, which consisted of $2,415 in cash and $1,889 in aggregate cash surrender value of whole life insurance policies. These assets are classified as noncurrent within the Company’s Consolidated Financial Statements. J. Alexander’s, LLC made additional contributions of $75, $95 and $63 to the Trust in fiscal years 2019, 2018 and 2017, respectively, and will continue to make additional contributions to the Trust in the future in order to maintain the level of funding required by the agreements. The Trust is subject to creditor claims in the event of insolvency, but the assets held in the Trust are not available for general corporate purposes. The Trust investments consisted of cash and cash equivalents, U.S government agency obligations and corporate bonds. The aforementioned securities are designated as trading securities and carried at fair value. Refer to Note 4 – Fair Value Measurements for additional discussion regarding fair value considerations. As of December 29, 2019, the Trust balance was $4,819 consisting of $2,253 in aggregate cash surrender value of whole life insurance policies and $2,566 in Trust investments. The Company records changes in the fair value of assets held in the Trust in the “Other, net” line item on the Consolidated Statements of Income and Comprehensive Income.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 29, 2019
Equity [Abstract]
Stockholders' Equity	Note 17 – Stockholders’ Equity As a result of the Spin-off discussed in Note 1, the Company is an independent public company, and its common stock is listed under the symbol “JAX” on The NYSE, effective September 29, 2015. The Company also now owns, directly or indirectly, all of the outstanding Class A Units and is the sole managing member of J. Alexander’s Holdings, LLC. The Company is authorized to issue 40,000,000 shares of capital stock, consisting of 30,000,000 shares of common stock, par value $0.001 per share, and 10,000,000 shares of preferred stock, par value $0.001 per share. As of December 29, 2019 and December 30, 2018, a total of 15,011,676 and 14,695,176 shares of the Company’s common stock were outstanding, respectively. No shares of preferred stock were outstanding during either of the periods presented. The pertinent rights and privileges of the Company’s outstanding common stock or restricted and performance share awards are as follows: Voting rights. The holders of common stock as well as restricted and performance share awards are entitled to one vote per share on all matters to be voted upon by the shareholders. Dividend rights. Subject to preferences that may be applicable to any outstanding preferred stock, the holders of shares of common stock are entitled to receive ratably such dividends, if any, as may be declared from time to time by the board of directors out of funds legally available therefor. Holders of restricted and performance share awards are entitled to dividend rights once such shares have vested. Prior to vesting, dividends may be accumulated for eventual payment once relevant restrictions have expired or performance targets are met by the Company, as applicable. Rights upon liquidation. In the event of any voluntary or involuntary liquidation, dissolution or winding up of affairs, the holders of common stock are entitled to share ratably in all assets remaining after payment of debts and other liabilities, subject to prior distribution rights of preferred stock then outstanding, if any. Such rights are conferred upon holders of restricted or performance share awards upon vesting. Other rights. The holders of common stock as well as restricted and performance share awards have no preemptive or conversion rights or other subscription rights. Further, there are no redemption or sinking fund provisions applicable to the common stock or the aforementioned awards. The rights, preferences and privileges of holders of common stock and vested restricted and performance share awards will be subject to those of the holders of any shares of preferred stock the Company may issue in the future.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 29, 2019
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 18 - Commitments and Contingencies (a) Contingent Leases As a result of the disposition of the Company’s predecessor’s Wendy’s operations in 1996, subsidiaries of the Company may remain secondarily liable for certain real property leases with remaining terms of one to five years. The total estimated amount of lease payments remaining on these five leases at December 29, 2019 was approximately $690. In connection with the sale of the Company’s predecessor’s Mrs. Winner’s Chicken & Biscuit restaurant operations in 1989 and certain previous dispositions, subsidiaries of the Company also may remain secondarily liable for a certain real property lease. The total estimated amount of lease payments remaining on this lease at December 29, 2019 was approximately $348. Additionally, in connection with the previous disposition of certain other Wendy’s restaurant operations, primarily the southern California restaurants in 1982, subsidiaries of the Company may remain secondarily liable for a certain real property lease with a remaining term of one year. The total estimated amount of lease payments remaining on this one lease as of December 29, 2019 was approximately $10. There have been no payments by subsidiaries of the Company of such contingent liabilities in the history of the Company or its predecessor. Management believes any significant loss is remote. (b) Tax Contingencies The Company is subject to real property, personal property, business, franchise and income, and sales and use taxes in various jurisdictions within the United States and is regularly under audit by tax authorities. This is believed to be common for the restaurant industry. Management believes the ultimate disposition of these matters will not have a material adverse effect on the consolidated financial position or results of operations for the Company. (c) Litigation Contingencies The Company and its subsidiaries are defendants from time to time in various claims or legal proceedings arising in the ordinary course of business, including claims relating to workers’ compensation matters, labor-related claims, discrimination and similar matters, claims resulting from guest accidents while visiting a restaurant, claims relating to lease and contractual obligations, federal and state tax matters, and claims from guests or employees alleging illness, injury or other food quality, health or operational concerns, and injury or wrongful death under “dram shop” laws that allow a person to sue the Company based on any injury caused by an intoxicated person who was wrongfully served alcoholic beverages at one of its restaurants. Management does not believe that any of the legal proceedings pending against it as of the date of this report will have a material adverse effect on its liquidity, results of operations or financial condition. The Company may incur liabilities, receive benefits, settle disputes, sustain judgments, or accrue expenses relating to legal proceedings in a particular fiscal year, which may adversely affect its results of operations, or on occasion, receive settlements that favorably affect its results of operations.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 29, 2019
Related Party Transactions [Abstract]
Related Party Transactions	Note 19 – Related-Party Transactions On September 28, 2015, immediately prior to the Spin-off, J. Alexander’s Holdings, LLC entered into the Management Consulting Agreement with Black Knight, pursuant to which Black Knight provided corporate and strategic advisory services to J. Alexander’s Holdings, LLC. On November 30, 2018, the Company terminated the Management Consulting Agreement by entering into the Termination Agreement. The details pertaining to the termination of this agreement are discussed below. Under the Management Consulting Agreement, J. Alexander’s Holdings, LLC issued Black Knight non-voting Class B Units and was required to pay Black Knight an annual fee equal to 3% of the Company’s Adjusted EBITDA for each fiscal year during the term of the Management Consulting Agreement. J. Alexander’s Holdings, LLC also reimbursed Black Knight for its direct out-of-pocket costs incurred for management services provided to J. Alexander’s Holdings, LLC. Under the Management Consulting Agreement, “Adjusted EBITDA” meant the Company’s net income (loss) before interest expense, income tax (expense) benefit, depreciation and amortization, and adding asset impairment charges and restaurant closing costs, loss on disposals of fixed assets, transaction and integration costs, non-cash compensation, loss from discontinued operations, gain on debt extinguishment, pre-opening costs and certain unusual items. As a result of the Termination Agreement, in the first quarter of 2019, the Company paid approximately $705 to Black Knight which represented the pro-rata portion of its consulting fees earned during 2018 through the Termination Date. Additionally, the early termination of the Management Consulting Agreement required the cash payment of $4,560 to Black Knight as a termination fee which the Company paid on January 31, 2019 using cash on hand. During fiscal years 2018 and 2017, management fees and reimbursable out-of-pocket costs of $703 and $809, respectively, were incurred relative to the Black Knight Management Consulting Agreement. Such costs are presented as a component of “General and administrative expenses” on the Consolidated Statements of Income and Comprehensive Income. The Class B Units granted to Black Knight vested in equal installments on the first, second, and third anniversaries of the October 6, 2015 grant date and were measured at fair value at each reporting date through the date of vesting. Under the terms of the Termination Agreement, Black Knight had 90 days from November 30, 2018 to exchange its Class B Units to exercise its right to convert the value of such units above the applicable hurdle rate to the Company’s common stock. Since Black Knight did not exercise its conversion rights within the 90-day period, the Class B Units were cancelled and forfeited for no consideration on February 28, 2019.

Non-controlling Interest

Non-controlling Interest	12 Months Ended
	Dec. 29, 2019
Noncontrolling Interest [Abstract]
Non-controlling Interest	Note 20 –Non-controlling Interest As discussed in Note 15, on January 1, 2015, J. Alexander’s Holdings, LLC adopted the 2015 Management Incentive Plan and granted equity incentive awards to certain members of management in the form of Class B Units. The Class B Units are profits interests in J. Alexander’s Holdings, LLC. Additionally, on October 6, 2015, J. Alexander’s Holdings, LLC granted Class B Units representing profits interests to Black Knight. However, on February 28, 2019, in conjunction with the Termination Agreement with Black Knight, the 1,500,024 Class B Units held by Black Knight were cancelled and forfeited for no consideration. The Class B Units allow for the distribution of earnings in J. Alexander’s Holdings, LLC in the event that the hurdle amounts and vesting requirements are met and, as such, represent non-controlling interests in J. Alexander’s Holdings, LLC during the periods that they remain outstanding. The Hypothetical Liquidation of Book Value method was used as of December 29, 2019, December 30, 2018 and December 31, 2017 to determine allocations of non-controlling interests consistent with the terms of the Second Amended and Restated LLC Agreement of J. Alexander’s Holdings, LLC, and pursuant to that calculation, no allocation of net income was made to non-controlling interests for fiscal years 2019, 2018 or 2017, respectively. A non-controlling interest balance has been presented on the Consolidated Balance Sheets and Statements of Stockholders’ Equity in the amount of $1,558 and $7,844 as of December 29, 2019 and December 30, 2018, respectively, which represents profits interest compensation expense recorded by the Company. The share-based compensation expense associated with the Black Knight grant has been reclassified to additional paid-in capital in fiscal year 2019 as a result of their forfeiture and cancellation. As such, non-controlling interests consist solely of the non-cash compensation expense relative to the Class B Units held by management as of December 29, 2019, while non-controlling interests reported as of December 30, 2018 consisted of non-cash compensation expense associated with Class B Units held by both management and Black Knight. Such compensation costs have been reflected in the “General and administrative expenses” line item of the Consolidated Statements of Income and Comprehensive Income for fiscal years 2018 and 2017. No such compensation expense was recognized in 2019 as the Class B Units held by management vested in fiscal year 2018.

Quarterly Results of Operations

Quarterly Results of Operations (Unaudited)	12 Months Ended
	Dec. 29, 2019
Quarterly Financial Information Disclosure [Abstract]
Quarterly Results of Operations (Unaudited)	Note 21 – Quarterly Results of Operations (Unaudited) The following is a summary of the quarterly results of operations for the years ended December 29, 2019 and December 30, 2018 (in thousands, except per share amounts): 2019 Quarter ended March 31 June 30 September 29 December 29 Net sales $ 64,734 $ 62,229 $ 56,867 $ 63,439 Operating income 4,266 2,343 422 1,883 Income from continuing operations before income taxes 4,146 2,244 342 1,753 Net income 3,848 2,168 771 2,030 Basic earnings per share Income from continuing operations, net of tax $ 0.27 $ 0.15 $ 0.06 $ 0.14 Loss from discontinued operations, net (0.00 ) (0.00 ) (0.00 ) (0.00 ) Basic earnings per share $ 0.26 $ 0.15 $ 0.05 $ 0.14 Diluted earnings per share Income from continuing operations, net of tax $ 0.27 $ 0.15 $ 0.06 $ 0.14 Loss from discontinued operations, net (0.00 ) (0.00 ) (0.00 ) (0.00 ) Diluted earnings per share $ 0.26 $ 0.15 $ 0.05 $ 0.14 2018 Quarter ended April 1 July 1 September 30 December 30 Net sales $ 61,909 $ 60,420 $ 56,730 $ 63,205 Operating income (loss) 2,058 2,334 (542 ) (361 ) Income (loss) from continuing operations before income taxes 1,842 2,203 (713 ) (470 ) Net income (loss) 1,593 2,105 (633 ) 934 Basic earnings (loss) per share Income (loss) from continuing operations, net of tax $ 0.12 $ 0.15 $ (0.04 ) $ 0.07 Loss from discontinued operations, net (0.01 ) (0.01 ) (0.01 ) (0.01 ) Basic earnings (loss) per share $ 0.11 $ 0.14 $ (0.04 ) $ 0.06 Diluted earnings (loss) per share Income (loss) from continuing operations, net of tax $ 0.11 $ 0.15 $ (0.04 ) $ 0.07 Loss from discontinued operations, net (0.01 ) (0.01 ) (0.01 ) (0.01 ) Diluted earnings (loss) per share $ 0.11 $ 0.14 $ (0.04 ) $ 0.06

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 29, 2019
Accounting Policies [Abstract]
Principles of Consolidation and Basis of Presentation	a) Principles of Consolidation and Basis of Presentation The Consolidated Financial Statements are prepared in accordance with United States (“U.S.”) generally accepted accounting principles (“GAAP”), and include the accounts of the Company as well as the accounts of its majority-owned subsidiaries. All intercompany profits, transactions, and balances between the Company and its subsidiaries have been eliminated. It is the Company’s policy to reclassify prior year amounts to conform to the current year’s presentation for comparative purposes, if such a reclassification is warranted. The Company is a holding company with no direct operations. It holds as its sole asset an equity interest in J. Alexander’s Holdings, LLC, and relies on J. Alexander’s Holdings, LLC to provide it with funds necessary to meet any financial obligations.
Fiscal Year	b) Fiscal Year The Company utilizes a 52- or 53-week accounting period which ends on the Sunday closest to December 31, and each quarter typically consists of 13 weeks. Fiscal years 2019, 2018 and 2017 each included 52 weeks of operations. Our next 53-week fiscal year will occur in 2020.
Discontinued Operations and Restaurant Closures	c) Discontinued Operations and Restaurant Closures The Company remains party to a lease agreement for a location that was closed in 2013 and is accounted for as a discontinued operation. The $236, $459 and $439 losses from discontinued operations in fiscal years 2019, 2018 and 2017, respectively, consist solely of exit and disposal costs for this location.
Cash and Cash Equivalents	d) Cash and Cash Equivalents Cash and cash equivalents consist of highly liquid investments with an original maturity of three months or less when purchased. Cash also consists of payments due from third‑party credit card issuers for purchases made by guests using the issuers’ credit cards. The issuers typically remit payment within three to four days of a credit card transaction.
Accounts and Other Receivables	e) Accounts and Other Receivables Accounts receivable are primarily related to amounts due from various taxing jurisdictions, third-party online gift card sellers and expected workers’ compensation rebates and vendor rebates which have been earned but not yet received.
Inventories	f) Inventories Inventories are stated at the lower of cost or net realizable value, with cost being determined on a first‑in, first‑out basis .
Property and Equipment, Net	g) Property and Equipment, Net The Company states property and equipment at cost less accumulated depreciation and amortization. Depreciation and amortization expense is calculated using the straight‑line method. The useful lives of assets are typically 30–40 years for buildings and land improvements and two–10 years for furniture, fixtures, and equipment. Leasehold improvements are amortized over the lesser of the useful life or the remaining lease term, generally inclusive of renewal periods. Gains or losses are recognized upon the disposal of property and equipment, and the asset and related accumulated depreciation and amortization are removed from the accounts. Maintenance, repairs and betterments that do not enhance the value of or increase the life of the assets are expensed as incurred. The Company capitalizes all direct external costs associated with obtaining the land, building, and equipment for each new restaurant, as well as construction period interest. All direct external costs associated with obtaining the dining room and kitchen equipment, signage, and other assets and equipment are also capitalized. Certain direct and indirect costs are capitalized as building and leasehold improvement costs in conjunction with capital improvement projects at existing restaurants and acquiring and developing new restaurant sites. Such costs are amortized over the life of the related assets.
Goodwill and Other Intangible Assets	h) Goodwill and Other Intangible Assets Goodwill represents the excess of cost over fair value of net assets acquired in a previous acquisition of the Company’s predecessor by FNF in 2012. Intangible assets include trade names, deferred loan costs, purchased trademarks and liquor licenses at certain restaurants. Goodwill, trade names, trademarks and liquor licenses are not subject to amortization, but are tested for impairment annually as of the fiscal year‑end date, or more frequently, if events or changes in circumstances indicate that the asset might be impaired. An impairment loss is recognized to the extent that the carrying amount of the goodwill or indefinite‑lived intangible asset exceeds its fair value. The Company performed the fiscal year 2019 annual review of goodwill in accordance with Accounting Standards Update (“ASU”) No. 2011‑08, Testing Goodwill for Impairment Testing Indefinite‑lived Intangible Assets for Impairment Deferred loan costs are subject to amortization and are classified in the “Long-term debt, net of portion classified as current and deferred loan costs” line item on the Consolidated Balance Sheets. Deferred loan costs are amortized over the life of the related debt.
Impairment of Long-Lived Assets	i) Impairment of Long‑Lived Assets In accordance with Accounting Standards Codification (“ASC”) Topic 360, Property, Plant, and Equipment No impairment charges were recorded for the years ended December 29, 2019, December 30, 2018 or December 31, 2017.
Lease Accounting	j) Lease Accounting The Company through its subsidiaries has land only, building only, and land and building leases for a number of its restaurants and its corporate office that are recorded as operating leases. The Company determines if an arrangement meets the definition of a lease at inception, at which time it also performs an analysis to determine whether the lease qualifies as operating or financing. Operating leases are included in operating lease right-of-use (“ROU”) assets and operating lease current and long-term liabilities on the Company’s Consolidated Balance Sheets. Lease expense for operating leases is generally recognized on a straight-line basis over the lease term, and is included in other operating expenses (for restaurant properties) or general and administrative expense (for corporate office space) on the Company’s Consolidated Statements of Income and Comprehensive Income. The Company presents both the change in ROU assets and lease liabilities as a single line item in the Company’s Consolidated Statement of Cash Flows as the change in “Lease right-of-use assets and liabilities.” The Company does not currently have any arrangements that are classified as financing leases. Most of the Company’s leases have rent escalation clauses and some have rent holiday and contingent rent provisions. Terms for these leases are generally for 15 to 20 years and, in many cases, the leases provide for one or more five‑year renewal options. As stated, the rent expense under these leases is recognized on a straight‑line basis over an expected lease term, including cancelable option periods when it is reasonably assured that such option periods will be exercised because failure to do so would result in a significant economic penalty, and these periods are recognized as a part of the ROU asset and related lease liability. The Company begins recognizing rent expense on the date that it or its subsidiaries become legally obligated under the lease and take possession of or are given control of the leased property. Rent expense incurred during the construction period for a leased restaurant location is included in pre‑opening expense. Contingent rent expense is generally based upon sales levels and is typically accrued when it is deemed probable that it will be payable. These costs are disclosed as variable lease costs. Any tenant improvement allowances received from landlords under operating leases are recorded as a reduction to the related ROU asset and lease liability. The same lease term that is used to calculate the lease liabilities is also used for assessing leases for finance or operating lease accounting. Many of the Company’s leases require payments for property taxes, insurance, maintenance and certain other costs. The variable portion of these payments is not included as a component of the Company’s ROU assets and lease liabilities. Rather, variable payments, other than those dependent on an index or rate, are expensed as incurred and are disclosed as variable lease costs. Certain of the Company’s leases include both lease (i.e. fixed payments including rent) and non-lease components (e.g., common-area maintenance, marketing, and other miscellaneous fixed costs) which are accounted for as a single lease component as the Company has elected the practical expedient to combine lease and non-lease components for real estate leases. The Company is also a party to leases which have a non-cancelable lease term of less than one year with no option to purchase the underlying asset and, therefore, it has elected to exclude these short-term leases from its ROU assets and lease liabilities. For our existing operating leases that commenced prior to the adoption of ASC Topic 842, Leases
Revenue Recognition	k) Revenue Recognition Restaurant sales are recognized at a point in time when food and service are provided to guests at one of the Company’s restaurants. Taxes assessed by a governmental authority that are imposed on the Company’s sales of its food and service, and collected by the Company from the guest for remittance to such authorities, are excluded from net sales. Further, the Company excludes any discounts, such as management meals and employee meals, associated with each sale. Unearned revenue, as separately stated on the Company’s Consolidated Balance Sheets, represents the contract liability for gift cards, which have been sold but not redeemed. Upon redemption, when the guest presents a gift card as a form of payment for food and service provided at the restaurant, net sales are recorded and the contract liability is reduced by the amount of card value redeemed. The Company considers its performance obligations associated with gift cards sold to guests to be met when food and service have been provided to its guests, and a gift card is presented as a form of payment. The amount of gift card revenue that was previously deferred is recognized based on the selling price of the menu items at each restaurant. Prior to the adoption of ASC Topic 606, Revenue from Contracts with Customers Breakage of $443, $378 and $311 related to gift cards was recorded in fiscal years 2019, 2018 and 2017, respectively. The Company’s net sales and net income have historically been subject to seasonal fluctuations. Net sales and operating income typically reach their highest levels during the fourth quarter of the fiscal year due to holiday business and the first quarter of the fiscal year due in part to the redemption of gift cards sold during the holiday season. The contract liability relative to gift cards and the recognition of revenue associated with such form of payment is impacted accordingly. The Company’s unearned revenue balance has historically decreased throughout the course of the fiscal year until the fourth quarter when an increase in the balance is typically experienced given the seasonality of gift card sales.
Vendor Rebates	l) Vendor Rebates Vendor rebates are received from various nonalcoholic beverage suppliers and suppliers of food products and supplies. Rebates are recognized as a reduction to cost of sales in the period in which they are earned.
Advertising Costs	m) Advertising Costs Costs of advertising are charged to expense at the time the costs are incurred. Advertising expense totaled $156, $154 and $124, during fiscal years 2019, 2018 and 2017, respectively.
Transaction, Contested Proxy and Other Related Expenses	n) Transaction, Contested Proxy and Other Related Expenses Transaction, contested proxy and other related expenses consist primarily of legal and consulting costs, accounting fees, and to a lesser extent other professional fees and miscellaneous costs. During fiscal year 2017, the Company incurred transaction expenses associated with the proposed acquisition of the Ninety Nine Restaurant and Pub concept (“99 Restaurants”) totaling $3,529. Such costs consisted primarily of fairness opinion fees, legal, accounting, and consulting fees as well as other miscellaneous expenses. During fiscal year 2018, the Company announced that it did not receive the required number of disinterested shareholder votes to approve the proposed acquisition, and the merger agreement was thereafter terminated. In fiscal year 2018, the Company incurred transaction expenses totaling $5,648, a portion of which related to the abovementioned terminated merger agreement with 99 Restaurants. Additionally, the Company incurred transaction costs associated with the termination agreement (the “Termination Agreement”) between J. Alexander’s Holdings, LLC and Black Knight Advisory Services, LLC (“Black Knight”) effective November 30, 2018 which resulted in the termination of the management consulting agreement. Pursuant to the Termination Agreement, the termination payment of $4,560, along with other legal and professional fees, is included in transaction expenses for fiscal year 2018. For fiscal year 2019, transaction, contested proxy and other related expenses totaled $1,178 and included legal, proxy solicitor, and other professional and consulting fees along with printing and postage costs and other miscellaneous costs associated with both soliciting shareholder proxies for the Company’s 2019 annual meeting of shareholders and the ongoing evaluation of strategic alternatives.
Income Taxes	o) Income Taxes Income taxes are accounted for using the asset and liability method, whereby deferred income taxes reflect the net tax effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes and for operating loss and tax credit carryforwards. The deferred taxes generated within the J. Alexander’s Holdings, LLC partnership are accounted for using the “outside basis” approach, and the deferred taxes outside of the partnership are accounted for using the “inside basis” approach. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that the deferred tax assets will not be realized. The benefits of uncertain tax positions are recognized in the Consolidated Financial Statements only after determining a more likely than not probability that the uncertain tax positions will withstand challenge, if any, from taxing authorities. When facts and circumstances change, these probabilities are reassessed and any appropriate changes are recorded in the Consolidated Financial Statements. Uncertain tax positions are accounted for by determining the minimum recognition threshold that a tax position is required to meet before being recognized in the Consolidated Financial Statements. This determination requires the use of judgment in assessing the timing and amounts of deductible and taxable items. Tax positions that meet the more likely than not recognition threshold are recognized and measured as the largest amount of tax benefit that is greater than 50% likely of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. Interest and penalties accrued related to unrecognized tax benefits or income tax settlements are recognized as components of income tax expense.
Concentration of Credit Risk	p) Concentration of Credit Risk Financial instruments that are potentially exposed to a concentration of credit risk are cash and cash equivalents and accounts receivable. Operating cash balances are maintained in noninterest‑bearing transaction accounts, which are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250. Further, a certain portion of the assets held in a rabbi trust (the “Trust”) consists of cash and cash equivalents. The Company places cash with high‑credit‑quality financial institutions, and at times, such cash may be in excess of the federally insured limit. However, there have been no losses experienced related to these balances, and the credit risk is believed to be minimal. Also, the Company believes that its risk related to cash equivalents from third‑party credit card issuers for purchases made by guests using the issuers’ credit cards is not significant due to the number of banks involved and the fact that payment is typically received within three to four days of a credit card transaction. Therefore, the Company does not believe it has significant risk related to its cash and cash equivalents accounts. Another portion of the assets held in the Trust consists of U.S. Treasury bonds as well as a small number of corporate bonds with ratings no lower than BBB. The Company believes the credit risk associated with such bonds to be minimal given the historical stability of the U.S. government and the investment grade bond ratings relative to the corporate issuers. Concentrations of credit risk with respect to accounts receivable are related principally to receivables from governmental agencies related to refunds of franchise and income taxes. The Company does not believe it has significant risk related to accounts receivable due to the nature of the entities involved.
Use of Estimates	q) Use of Estimates Management has made certain estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the Consolidated Financial Statements and the reported amounts of revenues and expenses during the periods presented to prepare these Consolidated Financial Statements in conformity with GAAP. Significant items subject to such estimates and assumptions include those related to the accounting for gift card breakage, determination of uncertain tax positions and the valuation allowance relative to deferred tax assets, if any, estimates of useful lives of property and equipment and leasehold improvements, the carrying amount of intangible assets, fair market valuations, determination of lease terms, and accounting for impairment losses, contingencies, and litigation. Actual results could differ from these estimates.
Sales Taxes	r) Sales Taxes As mentioned in Note 2 (k), Revenues are presented net of sales taxes. The obligation for sales taxes is included in accrued expenses and other current liabilities until the taxes are remitted to the appropriate taxing authorities.
Pre-opening Expense	s) Pre‑opening Expense Pre‑opening expenses are accounted for by expensing such costs as they are incurred.
Comprehensive Income	t) Comprehensive Income Total comprehensive income or loss is comprised solely of net income or net loss for all periods presented. Therefore, a separate statement of comprehensive income is not included in the accompanying Consolidated Financial Statements.
Segment Reporting	u) Segment Reporting The Company through its subsidiaries owns and operates full‑service, upscale restaurants under various concepts exclusively in the United States that have similar economic characteristics, products and services, class of customer and distribution methods. The Company believes it meets the criteria for aggregating its operating segments into a single reportable segment.
Non-controlling Interests	v) Non-controlling Interests Non-controlling interests on the Consolidated Balance Sheets represents the portion of the Company’s net assets attributable to the non-controlling J. Alexander’s Holdings, LLC Class B Unit holders. As of December 29, 2019 and December 30, 2018, the non-controlling interest presented on the Consolidated Balance Sheets is $1,558 and $7,844, respectively. On February 28, 2019, in conjunction with the Termination Agreement with Black Knight, the 1,500,024 Class B Units held by Black Knight were cancelled and forfeited for no consideration. Therefore, the share-based compensation expense associated with the Black Knight grant has been reclassified to additional paid-in capital in fiscal year 2019, and as of December 29, 2019, non-controlling interests consist solely of the non-cash compensation expense relative to the Class B Units held by management. Non-controlling interests reported as of December 30, 2018 consisted of non-cash compensation expense associated with Class B Units held by both management and Black Knight. The Hypothetical Liquidation of Book Value method was used as of December 29, 2019, December 30, 2018 and December 31, 2017 to determine allocations of non-controlling interests consistent with the terms of the Second Amended and Restated LLC Agreement of J. Alexander’s Holdings, LLC, and pursuant to that calculation, no allocation of net income was made to non-controlling interests for fiscal years 2019, 2018 or 2017, respectively.
Earnings per Share	w) Earnings per Share Basic earnings per share of common stock is computed by dividing net income by the weighted average number of shares outstanding for the reporting period. Diluted earnings per share of common stock is computed similarly to basic earnings per share except the weighted average shares outstanding are increased to include potential shares outstanding resulting from share-based compensation awards and additional shares from the assumed exercise of any common stock equivalents, if dilutive. J. Alexander’s Holdings, LLC Class B Units are considered common stock equivalents for this purpose. The number of additional shares of common stock related to these common stock equivalents is calculated using the if-converted method, if dilutive. The number of additional shares of common stock related to stock option awards and unvested restricted share awards subject to only a service condition is calculated using the treasury stock method, if dilutive. Unvested restricted share awards that are subject to a performance condition are regarded as contingently issuable common shares and are included in the denominator of the diluted earnings per share calculation using the treasury stock method as of the beginning of the period in which the performance condition has been satisfied, if dilutive. Refer to Note 3 – Earnings per Share for the basic and diluted earnings per share calculations and additional discussion.
Share Repurchase Program	x) On November 1, 2018, the Company’s Board of Directors authorized a share repurchase program which replaced the previous share repurchase program that expired on October 29, 2018, and allows for the repurchase of shares up to an aggregate purchase price of $15,000 over the three-year period ending November 1, 2021. Any share repurchases under the program are expected to be made solely from cash on hand and available operating cash flow. Repurchases will be made in accordance with applicable securities laws and may be made from time to time in the open market. The timing, prices and amount of repurchases will depend upon prevailing market prices, general economic and market conditions and other considerations. The repurchase program does not obligate the Company to acquire any particular amount of stock. There was no common stock repurchase activity under the program during fiscal year 2019.
Recently Issued Accounting Standards	y ) Recently Issued Accounting Standards In June 2016, the Financial Accounting Standards Board (the “FASB”) Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments In January 2017, the FASB issued ASU No. 2017-04, Intangibles – Goodwill and Other In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement
Recently Adopted Accounting Standards	z ) Recently In February 2016, the FASB established ASC Topic 842, Leases Leases Land Easement Practical Expedient for Transition Codification Improvements to Topic 842, Leases Targeted Improvements In June 2018, the FASB issued ASU No. 2018-07, Compensation—Stock Compensation

Earnings per Share (Tables)

Earnings per Share (Tables)	12 Months Ended
	Dec. 29, 2019
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings per Share	The following table sets forth the computation of basic and diluted earnings per share: Year Ended (Dollars and shares in thousands, except per share amounts) December 29, December 30, December 31, 2019 2018 2017 Numerator: Income from continuing operations, net of tax $ 9,053 $ 4,458 $ 7,773 Loss from discontinued operations, net (236 ) (459 ) (439 ) Net income $ 8,817 $ 3,999 $ 7,334 Denominator: Weighted average shares (denominator for basic earnings per share) 14,695 14,695 14,695 Effect of dilutive securities 46 168 73 Adjusted weighted average shares and assumed conversions (denominator for diluted earnings per share) 14,741 14,863 14,768 Basic earnings per share: Income from continuing operations, net of tax $ 0.62 $ 0.30 $ 0.53 Loss from discontinued operations, net (0.02 ) (0.03 ) (0.03 ) Basic earnings per share $ 0.60 $ 0.27 $ 0.50 Diluted earnings per share: Income from continuing operations, net of tax $ 0.61 $ 0.30 $ 0.53 Loss from discontinued operations, net (0.02 ) (0.03 ) (0.03 ) Diluted earnings per share $ 0.60 $ 0.27 $ 0.50 Note: Per share amounts may not sum due to rounding.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 29, 2019
Fair Value Disclosures [Abstract]
Schedule of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis	The following tables present our financial assets and liabilities measured at fair value on a recurring basis as of the dates indicated: December 29, 2019 Level 1 Level 2 Level 3 Cash and cash equivalents * $ 71 $ - $ - U.S. government obligations * 300 - - Corporate bonds * 2,195 - - Mutual and money market funds 833 - - Cash surrender value - life insurance * - 2,253 - Total $ 3,399 $ 2,253 $ - December 30, 2018 Level 1 Level 2 Level 3 Cash and cash equivalents * $ 86 $ - $ - U.S. government obligations * 296 - - Corporate bonds * 2,083 - - Mutual and money market funds 705 - - Cash surrender value - life insurance * - 2,193 - Total $ 3,170 $ 2,193 $ - * - As held in the Trust as defined below.

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Dec. 29, 2019
Prepaid Expense And Other Assets Current [Abstract]
Schedule of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets consisted of the following: December 29, December 30, 2019 2018 Prepaid insurance $ 1,422 $ 1,170 Prepaid rent 1,081 1,022 Payroll taxes 1,183 1,328 Other 473 279 Prepaid expenses and other current assets $ 4,159 $ 3,799

Other Assets (Tables)

Other Assets (Tables)	12 Months Ended
	Dec. 29, 2019
Other Assets [Abstract]
Schedule of Other Assets	Other assets consisted of the following: December 29, December 30, 2019 2018 Favorable operating leases, net $ - $ 148 Cash, cash equivalents and securities held in the Trust 2,566 2,465 Cash surrender value of life insurance 2,253 2,193 Investments in trading securities 833 705 Other 46 46 Other assets $ 5,698 $ 5,557

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 29, 2019
Property Plant And Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment, at cost, less accumulated depreciation and amortization, consisted of the following: December 29, December 30, 2019 2018 Land $ 20,204 $ 20,204 Buildings 32,785 32,104 Leasehold improvements 78,047 72,213 Restaurant and other equipment 41,504 37,750 Construction in progress 1,730 882 174,270 163,153 Less accumulated depreciation and amortization (64,967 ) (53,821 ) Property and equipment, net $ 109,303 $ 109,332

Goodwill and Indefinite Lived_2

Goodwill and Indefinite Lived Intangible Assets (Tables)	12 Months Ended
	Dec. 29, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of Goodwill and Indefinite Lived Intangible Assets	Goodwill and indefinite-lived intangible assets consisted of the following: December 29, December 30, 2019 2018 Goodwill $ 15,737 $ 15,737 Tradename 25,069 25,069 Liquor licenses 579 578 Goodwill and intangible assets $ 41,385 $ 41,384

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 29, 2019
Payables And Accruals [Abstract]
Schedule of Accrued Expenses and Other Current Liabilities	Accrued expenses and other current liabilities consisted of the following: December 29, December 30, 2019 2018 Taxes, other than income taxes $ 4,447 $ 4,428 Salaries, wages, vacation, and incentive compensation 3,009 3,096 Transaction, contested proxy and other related expenses 412 4,635 Other 1,521 2,538 Accrued expenses and other current liabilities $ 9,389 $ 14,697

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 29, 2019
Debt Disclosure [Abstract]
Schedule of Debt	Debt consisted of the following: December 29, December 29, December 30, December 30, 2019 2019 2018 2018 Current Long-term Current Long-term Mortgage Loan $ 1,667 $ 2,917 $ 1,667 $ 4,583 Term Loan 1,389 - 3,333 1,389 Development Line of Credit 4,000 - 4,000 - Less: Net deferred loan costs - (72 ) - (106 ) Total debt $ 7,056 $ 2,845 $ 9,000 $ 5,866
Schedule of Interest Rate and Non-Use Fee Rate Scale	The interest rate and non-use fee rate scale is set forth as follows: Maximum adjusted debt to EBITDAR ratio Margin Non-Use Fee Rate Less than 1.25X 1.60% 0.15% Less than 2.25X 1.85% 0.20% Less than 3.25X 2.10% 0.25% Greater than 3.25X 2.35% 0.30%

Other Long Term Liabilities (Ta

Other Long Term Liabilities (Tables)	12 Months Ended
	Dec. 29, 2019
Other Liabilities Disclosure [Abstract]
Schedule of Other Long-Term Liabilities	Other long‑term liabilities consisted of the following: December 29, December 30, 2019 2018 Deferred rent $ - $ 6,801 Unfavorable lease liabilities, net - 187 Uncertain tax positions 9 7 Other 129 - Other long-term liabilities $ 138 $ 6,995

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 29, 2019
Disaggregation Of Revenue [Abstract]
Disaggregation of Revenue	The following table presents the Company’s revenues disaggregated by revenue source for the periods presented: Year Ended December 29, December 30, December 31, 2019 2018 2017 Restaurant $ 246,826 $ 241,886 $ 232,944 Gift card breakage 443 378 311 Net sales $ 247,269 $ 242,264 $ 233,255

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 29, 2019
Schedule of Components of Lease Cost	Components of lease cost are as follows: Year Ended December 29, 2019 Operating lease cost $ 8,930 Variable lease cost 2,438 Short-term lease cost 167 Total lease cost $ 11,535
Schedule of Supplemental Cash Flow Information and Non-Cash Activity Related to Operating Leases	Supplemental cash flow information and non-cash activity related to the Company’s operating leases are as follows: Year Ended December 29, 2019 Operating cash flow information: Cash paid for amounts included in the measurement of lease liabilities $ 8,330 Non-cash activity: Right-of-use assets obtained in exchange for lease obligations 3,752
Schedule of Weighted Average Remaining Lease Term and Discount Rate Operating Leases	Weighted-average remaining lease term and discount rate for the Company’s operating leases are as follows as of the period indicated: December 29, 2019 Weighted-average remaining lease term 15.7 years Weighted-average discount rate 6.01 %
Schedule of Maturities of Lease Liabilities for Operating Leases	Maturities of lease liabilities by fiscal year for the Company’s operating leases are as follows: December 29, 2019 2020 $ 8,936 2021 9,142 2022 9,302 2023 9,327 2024 9,002 2025 and thereafter 84,637 Total minimum lease payments 130,346 Less: Imputed interest (1) 50,146 Present value of lease liabilities $ 80,200 (1)
Schedule of Future Minimum Lease Payments for Non-Cancelable Operating Leases Under ASC Topic 840	As previously disclosed in the 2018 Annual Report and under the previous lease accounting standard, minimum lease payments under non-cancelable operating leases (including renewal options and those restaurants reported as discontinued operations) were expected to be as follows: December 30, 2018 2019 $ 7,800 2020 8,084 2021 7,832 2022 7,974 2023 8,006 2024 and thereafter 78,302 Total minimum lease payments $ 117,998
Accounting Standards Update 2016-02
Summary of Changes in Consolidated Balance Sheet for Adoption of ASC Topic 842	The effects of the changes made to the Company’s Consolidated Balance Sheet as of December 31, 2018 for the adoption of ASC Topic 842 were as follows: December 30, Adjustments Due to December 31, 2018 the Adoption of ASC Topic 842 2018 Assets Noncurrent assets: Other assets $ 5,557 $ (149 ) $ 5,408 Right-of-use lease assets - 70,666 70,666 Deferred income taxes 539 434 973 Liabilities and stockholders' equity Current liabilities: Current portion of lease liabilities - 3,707 3,707 Long-term liabilities: Long-term lease liabilities - 75,489 75,489 Other long-term liabilities (1) 6,995 (6,988 ) 7 Stockholders' equity: Retained earnings 17,528 (1,257 ) 16,271 (1) - The other long-term liabilities balance as of December 30, 2018 consisted of, in part, the Company’s deferred rent balance.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 29, 2019
Income Tax Disclosure [Abstract]
Schedule of Significant Components of Income Tax Benefit	Significant components of the Company’s income tax benefit for the periods indicated below are as follows : Year Ended December 29, December 30, December 31, 2019 2018 2017 Current income taxes: Federal $ 697 $ (152 ) $ 264 State and local 678 565 743 Total current income taxes 1,375 413 1,007 Deferred income taxes: Federal (1,838 ) (2,041 ) (1,881 ) State and local (105 ) 32 (473 ) Total deferred income taxes (1,943 ) (2,009 ) (2,354 ) Income tax benefit $ (568 ) $ (1,596 ) $ (1,347 )
Summary of Effective Tax Rate Differs from the Federal Statutory Rate	The Company’s effective tax rate differs from the federal statutory rate as set forth in the following table for the periods indicated: Year Ended December 29, December 30, December 31, 2019 2018 2017 Federal income tax 21.0 % 21.0 % 35.0 % Federal tax reform - 3.3 (22.4 ) State income tax 6.0 14.3 6.4 Wage credits (32.3 ) (107.5 ) (33.3 ) Uncertain tax positions - (0.3 ) (3.9 ) Return to provision (0.6 ) (3.1 ) (4.5 ) Rate differential between current and deferred taxes - (1.3 ) (1.7 ) Incentive Stock Options 1.3 4.4 2.0 Other (2.3 ) 2.8 (0.1 ) Effective tax rate (6.9 )% (66.4) % (22.5 )%
Schedule of Significant Components of Deferred Income Tax Assets and Liabilities	Significant components of the Company’s deferred tax assets and liabilities as of December 29, 2019, and December 30, 2018, are as follows: December 29, December 30, 2019 2018 Deferred tax assets: Net operating loss carryforwards $ 207 $ 133 Accrued bonuses 47 91 Share-based compensation awards 546 309 State bonus depreciation 115 178 General business credit carryforward 3,304 2,676 Other 77 - Total deferred tax assets 4,296 3,387 Less: deferred tax assets valuation allowance (168 ) (128 ) Total net deferred tax assets 4,128 3,259 Deferred tax liabilities: Partnership differences (1,210 ) (2,580 ) Other - (140 ) Total deferred tax liabilities (1,210 ) (2,720 ) Net deferred tax asset $ 2,918 $ 539
Schedule of Reconciliation of Unrecognized Tax Benefits	A reconciliation of the beginning and ending unrecognized tax benefit associated with these positions (excluding federal benefit and the aforementioned accrued interest) is as follows: December 29, December 30, 2019 2018 Balance at the beginning of the year $ 88 $ 80 Changes based on tax positions taken during the current year - 23 Changes based on tax positions taken during prior years - - Reductions related to settlements with taxing authorities and lapses of statutes of limitations (5 ) (15 ) Balance at the end of the year $ 83 $ 88

Share-based Compensation (Table

Share-based Compensation (Tables)	12 Months Ended
	Dec. 29, 2019
Management Profits Interest Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Assumptions used to Estimate Fair Value of Awards under Black-Scholes-Merton Pricing Model	The Company used the Black-Scholes-Merton pricing model to estimate the fair value of management profits interest awards and used the following assumptions: Grant Date Fair Value Member equity price per unit $ 10.00 Class B hurdle price $ 11.30 Dividend yield 0 % Volatility factor 35 % Risk-free interest rate 1.24 % Time to liquidity (in years) 3.5 Lack of marketability discount 23 % Grant date fair value $ 1.76
Black Knight Advisory Services Profits Interest Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Assumptions used to Estimate Fair Value of Awards under Black-Scholes-Merton Pricing Model	The Company used the Black-Scholes-Merton pricing model to estimate the fair value of Black Knight profits interest awards. Since the Class B Units became fully vested on October 6, 2018, the Company obtained a final valuation of the grant as of that date which included the following assumptions: Member equity price per unit $ 11.47 Class B hurdle price $ 10.07 Dividend yield 0 % Volatility factor 36 % Risk-free interest rate 3.03 % Time to liquidity (in years) 3.8 Estimated fair value $ 4.19
Stock Option Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Assumptions used to Estimate Fair Value of Awards under Black-Scholes-Merton Option Pricing Model	The Company uses the Black-Scholes-Merton option pricing model to estimate the fair value of stock option awards and used the following assumptions for the indicated periods during which grants were made as noted above: Year Ended December 30, 2018 Dividend yield 0.00 % Volatility factor 37.00 % Risk-free interest rate 2.69 % Expected life of options (in years) 4.75 Weighted-average grant date fair value $ 3.42
Summary of Stock Options under Equity Incentive Plan	A summary of stock options under the Company’s equity incentive plan is as follows: Number of Shares Weighted Average Exercise Price Outstanding at January 1, 2017 990,750 $ 9.58 Issued - - Exercised - - Forfeited (5,000 ) 8.90 Outstanding at December 31, 2017 985,750 9.58 Issued 510,000 9.55 Exercised - - Forfeited - - Outstanding at December 30, 2018 1,495,750 9.57 Issued - - Exercised - - Forfeited - - Outstanding at December 29, 2019 1,495,750 $ 9.57
Schedule of Company's Non - Vested Activity	The following table summarizes the Company’s non-vested stock option activity for the year ended December 29, 2019: Weighted Average Number of Grant Date Shares Fair Value Non-vested stock options at December 30, 2018 893,625 $ 3.23 Granted - - Vested (373,938 ) 3.17 Forfeited - - Non-vested stock options at December 29, 2019 519,687 $ 3.26
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range	The following table summarizes information about the Company’s stock options outstanding at December 29, 2019: Options Outstanding Options Exercisable Range of Exercise Prices Number Outstanding at December 29, 2019 Weighted Average Remaining Contractual Life Weighted Average Exercise Price Number Exercisable at December 29, 2019 Weighted Average Remaining Contractual Life Weighted Average Exercise Price $8.90 535,000 3.86 years $ 8.90 401,250 3.86 years $ 8.90 $9.55 510,000 5.15 years 9.55 127,500 5.15 years 9.55 $10.24 13,750 3.33 years 10.24 10,313 3.33 years 10.24 $10.39 437,000 2.79 years 10.39 437,000 2.79 years 10.39 $8.90 - $10.39 1,495,750 3.98 years $ 9.57 976,063 3.54 years $ 9.67
Restricted and Performance Shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Schedule of Company's Non - Vested Activity	The following table summarizes the Company’s non-vested restricted and performance share activity for the year ended December 29, 2019: Restricted Shares Performance Shares Weighted Average Weighted Average Number of Grant Date Number of Grant Date Shares Fair Value Shares Fair Value Non-vested stock options at December 30, 2018 - $ - - $ - Granted 264,000 10.75 52,500 10.75 Vested - - - - Forfeited - - Non-vested stock options at December 29, 2019 264,000 $ 10.75 52,500 $ 10.75

Quarterly Results of Operatio_2

Quarterly Results of Operations (Unaudited) (Tables)	12 Months Ended
	Dec. 29, 2019
Quarterly Financial Information Disclosure [Abstract]
Summary of Quarterly Results of Operations	The following is a summary of the quarterly results of operations for the years ended December 29, 2019 and December 30, 2018 (in thousands, except per share amounts): 2019 Quarter ended March 31 June 30 September 29 December 29 Net sales $ 64,734 $ 62,229 $ 56,867 $ 63,439 Operating income 4,266 2,343 422 1,883 Income from continuing operations before income taxes 4,146 2,244 342 1,753 Net income 3,848 2,168 771 2,030 Basic earnings per share Income from continuing operations, net of tax $ 0.27 $ 0.15 $ 0.06 $ 0.14 Loss from discontinued operations, net (0.00 ) (0.00 ) (0.00 ) (0.00 ) Basic earnings per share $ 0.26 $ 0.15 $ 0.05 $ 0.14 Diluted earnings per share Income from continuing operations, net of tax $ 0.27 $ 0.15 $ 0.06 $ 0.14 Loss from discontinued operations, net (0.00 ) (0.00 ) (0.00 ) (0.00 ) Diluted earnings per share $ 0.26 $ 0.15 $ 0.05 $ 0.14 2018 Quarter ended April 1 July 1 September 30 December 30 Net sales $ 61,909 $ 60,420 $ 56,730 $ 63,205 Operating income (loss) 2,058 2,334 (542 ) (361 ) Income (loss) from continuing operations before income taxes 1,842 2,203 (713 ) (470 ) Net income (loss) 1,593 2,105 (633 ) 934 Basic earnings (loss) per share Income (loss) from continuing operations, net of tax $ 0.12 $ 0.15 $ (0.04 ) $ 0.07 Loss from discontinued operations, net (0.01 ) (0.01 ) (0.01 ) (0.01 ) Basic earnings (loss) per share $ 0.11 $ 0.14 $ (0.04 ) $ 0.06 Diluted earnings (loss) per share Income (loss) from continuing operations, net of tax $ 0.11 $ 0.15 $ (0.04 ) $ 0.07 Loss from discontinued operations, net (0.01 ) (0.01 ) (0.01 ) (0.01 ) Diluted earnings (loss) per share $ 0.11 $ 0.14 $ (0.04 ) $ 0.06

Organization and Business - Add

Organization and Business - Additional Information (Details)	12 Months Ended
	Dec. 29, 2019RestaurantOperatingplace	Dec. 30, 2018RestaurantOperatingplace
Organization And Business [Abstract]
Date of incorporation	Aug. 15, 2014
Number of restaurants | Restaurant	47	46
Number of states in entity operates | Operatingplace	16	16

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($) $ in Thousands	Nov. 01, 2018	Oct. 29, 2015	Dec. 29, 2019	Dec. 30, 2018	Dec. 31, 2017
Summary Of Significant Accounting Policies [Line Items]
Loss from discontinued operations, net			$ 236	$ 459	$ 439
Impairment of goodwill			0	0	0
Impairment of indefinite-lived intangible assets			0	0	0
Impairment charges			$ 0	0	0
Term of leases			30 years
Non-cancelable lease term			less than one year
Breakage of gift cards			$ 443	378	311
Advertising expense			156	154	124
Transaction, contested proxy and other related expenses			1,178	5,648	3,529
Non-controlling interests			$ 1,558	7,844
Aggregate purchase price for repurchase of company stock outstanding	$ 15,000
Period to repurchase common stock	3 years
Stock repurchase program expiration date	Nov. 1, 2021	Oct. 29, 2018
Common stock repurchase activity			0
Allocation of Net Income
Summary Of Significant Accounting Policies [Line Items]
Non-controlling interests			$ 0	0	0
Black Knight Advisory Services, LLC
Summary Of Significant Accounting Policies [Line Items]
Management consulting agreement accrued termination payment				4,560
Black Knight Advisory Services, LLC | Common Class B Units
Summary Of Significant Accounting Policies [Line Items]
Number of share forfeited and cancelled			1,500,024
Ninety Nine Restaurant & Pub
Summary Of Significant Accounting Policies [Line Items]
Transaction, contested proxy and other related expenses					3,529
Minimum
Summary Of Significant Accounting Policies [Line Items]
Term of leases			15 years
Rent renewal options			1 year
Payment receipt period on credit card transaction			3 days
Minimum | Buildings and Land Improvements
Summary Of Significant Accounting Policies [Line Items]
Property plant and equipment useful life			30 years
Minimum | Furniture, Fixtures, and Equipment
Summary Of Significant Accounting Policies [Line Items]
Property plant and equipment useful life			2 years
Maximum
Summary Of Significant Accounting Policies [Line Items]
Term of leases			20 years
Rent renewal options			5 years
Payment receipt period on credit card transaction			4 days
Maximum | Noninterest-bearing Transaction Accounts
Summary Of Significant Accounting Policies [Line Items]
Cash balance insured by Federal Deposit Insurance Corporation			$ 250
Maximum | Buildings and Land Improvements
Summary Of Significant Accounting Policies [Line Items]
Property plant and equipment useful life			40 years
Maximum | Furniture, Fixtures, and Equipment
Summary Of Significant Accounting Policies [Line Items]
Property plant and equipment useful life			10 years
Discontinued Operations
Summary Of Significant Accounting Policies [Line Items]
Loss from discontinued operations, net			$ 236	$ 459	$ 439

Earnings per Share - Computatio

Earnings per Share - Computation of Basic and Diluted Earnings per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 29, 2019	Sep. 29, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 29, 2019	Dec. 30, 2018	Dec. 31, 2017
Numerator:
Income from continuing operations, net of tax									$ 9,053	$ 4,458	$ 7,773
Loss from discontinued operations, net									(236)	(459)	(439)
Net income	$ 2,030	$ 771	$ 2,168	$ 3,848	$ 934	$ (633)	$ 2,105	$ 1,593	$ 8,817	$ 3,999	$ 7,334
Denominator:
Weighted average shares (denominator for basic earnings per share)									14,695	14,695	14,695
Effect of dilutive securities									46	168	73
Adjusted weighted average shares and assumed conversions (denominator for diluted earnings per share)									14,741	14,863	14,768
Basic earnings per share:
Income from continuing operations, net of tax	$ 0.14	$ 0.06	$ 0.15	$ 0.27	$ 0.07	$ (0.04)	$ 0.15	$ 0.12	$ 0.62	$ 0.30	$ 0.53
Loss from discontinued operations, net	0	0	0	0	(0.01)	(0.01)	(0.01)	(0.01)	(0.02)	(0.03)	(0.03)
Basic earnings per share	0.14	0.05	0.15	0.26	0.06	(0.04)	0.14	0.11	0.60	0.27	0.50
Diluted earnings per share:
Income from continuing operations, net of tax	0.14	0.06	0.15	0.27	0.07	(0.04)	0.15	0.11	0.61	0.30	0.53
Loss from discontinued operations, net	0	0	0	0	(0.01)	(0.01)	(0.01)	(0.01)	(0.02)	(0.03)	(0.03)
Diluted earnings per share	$ 0.14	$ 0.05	$ 0.15	$ 0.26	$ 0.06	$ (0.04)	$ 0.14	$ 0.11	$ 0.60	$ 0.27	$ 0.50

Earnings per Share - Additional

Earnings per Share - Additional Information (Details) - shares	Aug. 09, 2019	Dec. 29, 2019	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Antidilutive Securities Excluded From And Dilutive Securities Included In Computation Of Earnings Per Share [Line Items]
Dilutive shares included in computation of earnings per share		42,948	33,811
Number of stock option awards outstanding		1,495,750	1,495,750	985,750	990,750
Restricted Share Awards
Antidilutive Securities Excluded From And Dilutive Securities Included In Computation Of Earnings Per Share [Line Items]
Granted share awards	264,000	264,000
Restricted Share Awards | Restated 2015 Equity Incentive Plan
Antidilutive Securities Excluded From And Dilutive Securities Included In Computation Of Earnings Per Share [Line Items]
Granted share awards	264,000
Performance Share Awards
Antidilutive Securities Excluded From And Dilutive Securities Included In Computation Of Earnings Per Share [Line Items]
Granted share awards	52,500	52,500
Performance Share Awards | Restated 2015 Equity Incentive Plan
Antidilutive Securities Excluded From And Dilutive Securities Included In Computation Of Earnings Per Share [Line Items]
Granted share awards	52,500
Unvested Restricted Share Awards
Antidilutive Securities Excluded From And Dilutive Securities Included In Computation Of Earnings Per Share [Line Items]
Dilutive shares included in computation of earnings per share		3,427
Stock Option Awards
Antidilutive Securities Excluded From And Dilutive Securities Included In Computation Of Earnings Per Share [Line Items]
Number of stock option awards outstanding		1,495,750	1,495,750	985,750
Management | Common Class B Units
Antidilutive Securities Excluded From And Dilutive Securities Included In Computation Of Earnings Per Share [Line Items]
Dilutive shares included in computation of earnings per share			833,346
Shares attributable to dilutive effect of additional shares			3,719
Black Knight Advisory Services, LLC | Common Class B Units
Antidilutive Securities Excluded From And Dilutive Securities Included In Computation Of Earnings Per Share [Line Items]
Dilutive shares included in computation of earnings per share			130,113	72,579

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 29, 2019	Dec. 30, 2018
Schedule of Assets Measured at Fair Value on a Recurring Basis
Nonqualified deferred compensation plan assets	$ 833	$ 705
Fair Value Measurements Recurring | Level 1
Schedule of Assets Measured at Fair Value on a Recurring Basis
Assets held in trust	3,399	3,170
Fair Value Measurements Recurring | Level 1 | Cash and Cash Equivalents (as Held in the Trust)
Schedule of Assets Measured at Fair Value on a Recurring Basis
Assets held in trust	71	86
Fair Value Measurements Recurring | Level 1 | Corporate Bonds (as Held in the Trust)
Schedule of Assets Measured at Fair Value on a Recurring Basis
Assets held in trust	2,195	2,083
Fair Value Measurements Recurring | Level 1 | Mutual and Money Market Funds
Schedule of Assets Measured at Fair Value on a Recurring Basis
Nonqualified deferred compensation plan assets	833	705
Fair Value Measurements Recurring | Level 1 | U.S. Government Obligations (as Held in the Trust)
Schedule of Assets Measured at Fair Value on a Recurring Basis
Assets held in trust	300	296
Fair Value Measurements Recurring | Level 2
Schedule of Assets Measured at Fair Value on a Recurring Basis
Assets held in trust	2,253	2,193
Fair Value Measurements Recurring | Level 2 | Cash Surrender Value - Life Insurance (as Held in the Trust)
Schedule of Assets Measured at Fair Value on a Recurring Basis
Assets held in trust	$ 2,253	$ 2,193

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Details) - Fair Value Measurements Nonrecurring - USD ($)	Dec. 29, 2019	Dec. 30, 2018
Schedule Of Assets Used To Fund The Trust [Line Items]
Assets, measured at fair value on a nonrecurring basis	$ 0	$ 0
Liabilities, measured at fair value on a nonrecurring basis	$ 0	$ 0

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 29, 2019	Dec. 30, 2018
Prepaid Expense And Other Assets Current [Abstract]
Prepaid insurance	$ 1,422	$ 1,170
Prepaid rent	1,081	1,022
Payroll taxes	1,183	1,328
Other	473	279
Prepaid expenses and other current assets	$ 4,159	$ 3,799

Other Assets - Schedule of Othe

Other Assets - Schedule of Other Assets (Details) - USD ($) $ in Thousands	Dec. 29, 2019	Dec. 30, 2018
Other Assets [Abstract]
Favorable operating leases, net		$ 148
Cash, cash equivalents and securities held in the Trust	$ 2,566	2,465
Cash surrender value of life insurance	2,253	2,193
Investments in trading securities	833	705
Other	46	46
Other assets	$ 5,698	$ 5,557

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 29, 2019	Dec. 30, 2018
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 174,270	$ 163,153
Less accumulated depreciation and amortization	(64,967)	(53,821)
Property and equipment, net	109,303	109,332
Land
Property Plant And Equipment [Line Items]
Property and equipment, gross	20,204	20,204
Buildings
Property Plant And Equipment [Line Items]
Property and equipment, gross	32,785	32,104
Leasehold Improvements
Property Plant And Equipment [Line Items]
Property and equipment, gross	78,047	72,213
Restaurant and Other Equipment
Property Plant And Equipment [Line Items]
Property and equipment, gross	41,504	37,750
Construction in Progress
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 1,730	$ 882

Property and Equipment - Additi

Property and Equipment - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2019	Dec. 30, 2018	Dec. 31, 2017
Property Plant And Equipment [Line Items]
Asset impairment charges	$ 0	$ 0	$ 0
Other Operating Expenses
Property Plant And Equipment [Line Items]
Loss on disposition of assets	135	202	147
Restaurant and Corporate Office
Property Plant And Equipment [Line Items]
Depreciation expense	$ 12,123	$ 11,157	$ 10,287

Goodwill and Indefinite Lived_3

Goodwill and Indefinite Lived Intangible Assets - Schedule of Goodwill and Indefinite Lived Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 29, 2019	Dec. 30, 2018
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill	$ 15,737	$ 15,737
Tradename	25,069	25,069
Liquor licenses	579	578
Goodwill and intangible assets	$ 41,385	$ 41,384

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 29, 2019	Dec. 30, 2018
Payables And Accruals [Abstract]
Taxes, other than income taxes	$ 4,447	$ 4,428
Salaries, wages, vacation, and incentive compensation	3,009	3,096
Transaction, contested proxy and other related expenses	412	4,635
Other	1,521	2,538
Accrued expenses and other current liabilities	$ 9,389	$ 14,697

Debt - Schedule of Debt (Detail

Debt - Schedule of Debt (Details) - USD ($) $ in Thousands	Dec. 29, 2019	Dec. 30, 2018
Debt Instrument [Line Items]
Total debt, Current	$ 7,056	$ 9,000
Total debt, Long-term	2,845	5,866
Less: Net deferred loan costs	(72)	(106)
Mortgage Loan
Debt Instrument [Line Items]
Total debt, Current	1,667	1,667
Total debt, Long-term	2,917	4,583
Development Line of Credit
Debt Instrument [Line Items]
Total debt, Current	4,000	4,000
Term Loan
Debt Instrument [Line Items]
Total debt, Current	$ 1,389	3,333
Total debt, Long-term		$ 1,389

Debt - Additional Information (

Debt - Additional Information (Details) $ in Thousands	Sep. 03, 2019	Jan. 02, 2019	May 20, 2015USD ($)	Dec. 29, 2019USD ($)Separate_NoteAgreementLocation	Dec. 30, 2018USD ($)
Debt Instrument [Line Items]
Number of modification agreements | Agreement				2
Non-use fee on lines of credit				Additionally, the non-use fee payable quarterly on the Development Line of Credit and Revolving Line of Credit decreased as a result of the First Modification Agreement from 0.25% to a sliding rate based on the maximum adjusted debt to EBITDAR ratio
Fixed charge coverage ratio				125.00%
Deferred loan costs				$ 508	$ 465
Accumulated amortization expense, net				436	$ 359
Deferred loan cost amortization - 2020				44
Deferred loan cost amortization - 2021				28
Deferred loan cost amortization - 2022				0
Deferred loan cost amortization - thereafter				$ 0
J. Alexander’s
Debt Instrument [Line Items]
Number of locations in collateral package | Location				12
Debt To EBITDAR
Debt Instrument [Line Items]
Debt instrument, non use fee percentage under previous agreement				0.25%
Maximum
Debt Instrument [Line Items]
Extraordinary or nonrecurring gains or losses including other expenses				$ 1,000
Maximum adjusted debt to EBITDAR				400.00%
Mortgage Loan
Debt Instrument [Line Items]
Long term loan				$ 4,584
Debt instrument, interest rate, effective percentage				3.57%	4.90%
Mortgage Loan | Second Modification Agreement
Debt Instrument [Line Items]
Line of credit facility, expiration date	Sep. 3, 2021
Mortgage Loan | First Modification Agreement
Debt Instrument [Line Items]
Debt instrument, expiration date		Sep. 3, 2020
Mortgage Loan | LIBOR
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate				1.85%	2.50%
Debt instrument, description of variable rate basis				30-day LIBOR plus 1.85%	an annual rate of 30-day LIBOR plus a margin equal to 2.50%
Mortgage Loan | Minimum | LIBOR
Debt Instrument [Line Items]
Debt instrument interest rate					3.25%
Mortgage Loan | Maximum | LIBOR
Debt Instrument [Line Items]
Debt instrument interest rate					6.25%
Development Line of Credit
Debt Instrument [Line Items]
Line of credit, outstanding				$ 4,000
Debt instrument interest rate				3.57%	4.60%
Development Line of Credit | Second Modification Agreement
Debt Instrument [Line Items]
Line of credit facility, expiration date	Sep. 3, 2021
Development Line of Credit | First Modification Agreement
Debt Instrument [Line Items]
Debt instrument, expiration date		May 3, 2020
Development Line of Credit | LIBOR
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate				1.85%	2.20%
Debt instrument, description of variable rate basis				30-day LIBOR plus 1.85%	30-day LIBOR plus 2.20% per annum.
Revolving Line of Credit
Debt Instrument [Line Items]
Line of credit, outstanding				$ 0
Debt instrument, interest rate, effective percentage				3.57%
Revolving Line of Credit | Second Modification Agreement
Debt Instrument [Line Items]
Line of credit facility, expiration date	Sep. 3, 2021
Revolving Line of Credit | First Modification Agreement
Debt Instrument [Line Items]
Debt instrument, expiration date		Sep. 3, 2019
Revolving Line of Credit | LIBOR
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate				1.85%	2.50%
Debt instrument, description of variable rate basis				30-day LIBOR plus 1.85%	an annual rate of 30-day LIBOR plus a margin equal to 2.50%
Revolving Line of Credit | Minimum | LIBOR
Debt Instrument [Line Items]
Debt instrument, interest rate, effective percentage					3.25%
Revolving Line of Credit | Development Line of Credit
Debt Instrument [Line Items]
Line of credit, remaining borrowing capacity				$ 17,000
Term Loan
Debt Instrument [Line Items]
Debt instrument, interest rate, effective percentage				3.57%	4.60%
Term Loan | LIBOR
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate				1.85%	2.20%
Debt instrument, description of variable rate basis				30-day LIBOR plus 1.85%	30-day LIBOR plus 2.20% per annum.
Mortgage Loan
Debt Instrument [Line Items]
Aggregate net book value of properties securing mortgage loan				$ 30,606
Financial Institution
Debt Instrument [Line Items]
Number of debt instruments | Separate_Note				4
Net income in operation for at least 18 months				$ 40
Financial Institution | Mortgage Loan
Debt Instrument [Line Items]
Long term loan				$ 5,000
Debt instrument, expiration date				Sep. 3, 2021
Financial Institution | Development Line of Credit
Debt Instrument [Line Items]
Line of credit facility				$ 20,000
Line of credit facility, expiration date				Sep. 3, 2021
Financial Institution | Revolving Line of Credit
Debt Instrument [Line Items]
Line of credit facility				$ 1,000
Line of credit facility, expiration date				Sep. 3, 2021
Line of credit, outstanding				$ 0	$ 0
Financial Institution | Term Loan
Debt Instrument [Line Items]
Long term loan			$ 10,000	$ 1,389
Debt instrument, expiration date			May 3, 2020
Debt instrument, expiration period			5 years

Debt - Schedule of Interest Rat

Debt - Schedule of Interest Rate and Non-Use Fee Rate Scale (Details)	12 Months Ended
	Dec. 29, 2019
Less than 1.25X
Debt Instrument [Line Items]
Margin percentage	1.60%
Non-Use Fee Rate	0.15%
Less than 2.25X
Debt Instrument [Line Items]
Margin percentage	1.85%
Non-Use Fee Rate	0.20%
Less than 3.25X
Debt Instrument [Line Items]
Margin percentage	2.10%
Non-Use Fee Rate	0.25%
Greater than 3.25X
Debt Instrument [Line Items]
Margin percentage	2.35%
Non-Use Fee Rate	0.30%

Debt - Schedule of Interest R_2

Debt - Schedule of Interest Rate and Non-Use Fee Rate Scale (Parenthetical) (Details)	12 Months Ended
	Dec. 29, 2019
Less than 1.25X
Debt Instrument [Line Items]
Maximum adjusted debt to EBITDAR ratio	125.00%
Less than 2.25X
Debt Instrument [Line Items]
Maximum adjusted debt to EBITDAR ratio	225.00%
Less than 3.25X
Debt Instrument [Line Items]
Maximum adjusted debt to EBITDAR ratio	325.00%
Greater than 3.25X
Debt Instrument [Line Items]
Maximum adjusted debt to EBITDAR ratio	325.00%

Debt - Aggregate Maturities of

Debt - Aggregate Maturities of Long Term Debt - Additional Information (Details) $ in Thousands	Dec. 29, 2019USD ($)
Debt Disclosure [Abstract]
2020	$ 7,056
2021	2,917
2022	0
Thereafter	$ 0

Other Long Term Liabilities - S

Other Long Term Liabilities - Schedule of Other Long-Term Liabilities (Details) - USD ($) $ in Thousands	Dec. 29, 2019	Dec. 30, 2018
Other Liabilities Disclosure [Abstract]
Deferred rent		$ 6,801
Unfavorable lease liabilities, net		187
Uncertain tax positions	$ 9	7
Other	129
Other long-term liabilities	$ 138	$ 6,995

Revenue - Additional Informatio

Revenue - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2019	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2018
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Gift card redemptions during the period	$ 4,115	$ 4,011	$ 3,876
Current period gift card redemptions from the unearned revenue balance at the beginning of the period	2,464	2,396
Gift cards sold during the period	$ 4,723	$ 4,675
Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Increase to operating retained earnings due to cumulative effect adjustment				$ 34

Revenue - Disaggregation of Rev

Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 29, 2019	Sep. 29, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 29, 2019	Dec. 30, 2018	Dec. 31, 2017
Disaggregation Of Revenue [Line Items]
Net sales	$ 63,439	$ 56,867	$ 62,229	$ 64,734	$ 63,205	$ 56,730	$ 60,420	$ 61,909	$ 247,269	$ 242,264	$ 233,255
Restaurant [Member]
Disaggregation Of Revenue [Line Items]
Net sales									246,826	241,886	232,944
Gift Card Breakage [Member]
Disaggregation Of Revenue [Line Items]
Net sales									$ 443	$ 378	$ 311

Leases - Additional information

Leases - Additional information (Details) - Lease	12 Months Ended
	Dec. 29, 2019	Dec. 30, 2018
Leases [Abstract]
Number of real estate leases at the point of adoption of the standard		30
Number of additional operating leases entered	2
Number of equipment lease entered	1
Lessee, operating lease, description	The remaining restaurant lease will commence when the Company takes possession of the property in fiscal year 2020, and it includes a lease term of 30 years.
Lease term	30 years

Leases - Summary of Changes in

Leases - Summary of Changes in Consolidated Balance Sheet for Adoption of ASC Topic 842 (Details) - USD ($) $ in Thousands	Dec. 29, 2019	Dec. 31, 2018	Dec. 30, 2018
Noncurrent assets:
Other assets	$ 5,698		$ 5,557
Right-of-use lease assets	70,277
Deferred income taxes	2,918		539
Current liabilities:
Current portion of lease liabilities	4,317
Long-term liabilities:
Long-term lease liabilities	75,883
Other long-term liabilities	138		6,995
Stockholders' equity:
Retained earnings	$ 25,088		$ 17,528
Accounting Standards Update 2016-02
Noncurrent assets:
Other assets		$ 5,408
Right-of-use lease assets		70,666
Deferred income taxes		973
Current liabilities:
Current portion of lease liabilities		3,707
Long-term liabilities:
Long-term lease liabilities		75,489
Other long-term liabilities		7
Stockholders' equity:
Retained earnings		16,271
Accounting Standards Update 2016-02 | Adjustments Due to the Adoption of ASC Topic 842
Noncurrent assets:
Other assets		(149)
Right-of-use lease assets		70,666
Deferred income taxes		434
Current liabilities:
Current portion of lease liabilities		3,707
Long-term liabilities:
Long-term lease liabilities		75,489
Other long-term liabilities		(6,988)
Stockholders' equity:
Retained earnings		$ (1,257)

Leases - Schedule of Components

Leases - Schedule of Components of Lease Cost (Details) $ in Thousands	12 Months Ended
	Dec. 29, 2019USD ($)
Leases [Abstract]
Operating lease cost	$ 8,930
Variable lease cost	2,438
Short-term lease cost	167
Total lease cost	$ 11,535

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Cash Flow Information and Non-Cash Activity Related to Operating Leases (Details) $ in Thousands	12 Months Ended
	Dec. 29, 2019USD ($)
Operating cash flow information:
Cash paid for amounts included in the measurement of lease liabilities	$ 8,330
Non-cash activity:
Right-of-use assets obtained in exchange for lease obligations	$ 3,752

Leases - Schedule of Weighted A

Leases - Schedule of Weighted Average Remaining Lease Term and Discount Rate Operating Leases (Details)	Dec. 29, 2019
Leases [Abstract]
Weighted-average remaining lease term	15 years 8 months 12 days
Weighted-average discount rate	6.01%

Leases - Schedule of Maturities

Leases - Schedule of Maturities of Lease Liabilities for Operating Leases (Details) $ in Thousands	Dec. 29, 2019USD ($)
Leases [Abstract]
2020	$ 8,936
2021	9,142
2022	9,302
2023	9,327
2024	9,002
2025 and thereafter	84,637
Total minimum lease payments	130,346
Less: Imputed interest	50,146
Present value of lease liabilities	$ 80,200

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Lease Payments for Non-Cancelable Operating Leases Under ASC Topic 840 (Details) $ in Thousands	Dec. 30, 2018USD ($)
Leases [Abstract]
2019	$ 7,800
2020	8,084
2021	7,832
2022	7,974
2023	8,006
2024 and thereafter	78,302
Total minimum lease payments	$ 117,998

Income Taxes - Significant Comp

Income Taxes - Significant Components of Income Tax Benefit (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2019	Dec. 30, 2018	Dec. 31, 2017
Current income taxes:
Federal	$ 697	$ (152)	$ 264
State and local	678	565	743
Total current income taxes	1,375	413	1,007
Deferred income taxes:
Federal	(1,838)	(2,041)	(1,881)
State and local	(105)	32	(473)
Total deferred income taxes	(1,943)	(2,009)	(2,354)
Income tax benefit	$ (568)	$ (1,596)	$ (1,347)

Income Taxes - Summary of Effec

Income Taxes - Summary of Effective Tax Rate Differs from the Federal Statutory Rate (Details)	12 Months Ended
	Dec. 29, 2019	Dec. 30, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Federal income tax	21.00%	21.00%	35.00%
Federal tax reform		3.30%	(22.40%)
State income tax	6.00%	14.30%	6.40%
Wage credits	(32.30%)	(107.50%)	(33.30%)
Uncertain tax positions		(0.30%)	(3.90%)
Return to provision	(0.60%)	(3.10%)	(4.50%)
Rate differential between current and deferred taxes		(1.30%)	(1.70%)
Incentive Stock Options	1.30%	4.40%	2.00%
Other	(2.30%)	2.80%	(0.10%)
Effective tax rate	(6.90%)	(66.40%)	(22.50%)

Income Taxes - Components of De

Income Taxes - Components of Deferred Income Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 29, 2019	Dec. 30, 2018
Deferred tax assets:
Net operating loss carryforwards	$ 207	$ 133
Accrued bonuses	47	91
Share-based compensation awards	546	309
State bonus depreciation	115	178
General business credit carryforward	3,304	2,676
Other	77
Total deferred tax assets	4,296	3,387
Less: deferred tax assets valuation allowance	(168)	(128)
Total net deferred tax assets	4,128	3,259
Deferred tax liabilities:
Partnership differences	(1,210)	(2,580)
Other		(140)
Total deferred tax liabilities	(1,210)	(2,720)
Net deferred tax asset	$ 2,918	$ 539

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2019	Dec. 30, 2018
Income Taxes [Line Items]
Deferred tax assets valuation allowance	$ 168	$ 128
State gross operating loss carryforwards, expiration dates	expiring in years 2021 through 2039
Federal general business credit carryforwards	$ 3,304	2,676
Federal general business credit carryforwards, expiration dates	expiring in 2038 through 2039
Additional operating loss carryforwards never expire	$ 7
Liability (including interest) in connection with uncertain tax positions	66	71
Accrued interest and penalties related to unrecognized tax benefits	1	$ 1
Unrecognized tax benefits that would impact effective tax rate	23
State and Local Jurisdiction
Income Taxes [Line Items]
State gross operating loss carryforwards	$ 4,442

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2019	Dec. 30, 2018
Income Tax Disclosure [Abstract]
Balance at the beginning of the year	$ 88	$ 80
Changes based on tax positions taken during the current year		23
Reductions related to settlements with taxing authorities and lapses of statutes of limitations	(5)	(15)
Balance at the end of the year	$ 83	$ 88

Share-based Compensation - Addi

Share-based Compensation - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2019	Dec. 30, 2018	Dec. 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Equity-based compensation expense	$ 1,498	$ 3,765	$ 2,207
Amended and Restated 2015 Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Authorized common stock to be issued for equity awards	2,850,000
Shares available for grant	721,250	4,250	514,250

Share-based Compensation - Stoc

Share-based Compensation - Stock Option Awards - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2019	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017	Jan. 03, 2016
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options granted		510,000
Options forfeited			5,000
Amended and Restated 2015 Equity Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options granted	0	510,000	0	553,750	467,000
Contractual term of stock options granted	7 years
Requisite service period	4 years
Vesting period, grants	4 years
Options forfeited	35,000
Period of U.S. Treasury bond rate	5 years
Stock option exercisable	976,063	602,125	355,687
Unrecognized compensation cost	$ 1,262
Period of unrecognized compensation cost	2 years 1 month 24 days
Aggregate intrinsic value of stock options	$ 379	$ 0	$ 428
Options exercised	0	0	0
Intrinsic value of options exercisable	$ 277	$ 0	$ 107
Fair value of stock options vested	1,187	751	751
Amended and Restated 2015 Equity Incentive Plan | General and Administrative Expenses
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Compensation expense recognized for stock options	$ 1,105	$ 1,121	$ 747

Share-based Compensation - Assu

Share-based Compensation - Assumptions used to Estimate Fair Value of Awards under Black-Scholes-Merton Pricing Model (Details) - $ / shares	Oct. 06, 2018	Jan. 01, 2015	Dec. 30, 2018
Management Profits Interest Plan | Common Class B Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Dividend yield		0.00%
Volatility factor		35.00%
Risk-free interest rate		1.24%
Expected life of options (in years)		3 years 6 months
Weighted-average grant date fair value		$ 1.76
Member equity price per unit		10
Class B hurdle price		$ 11.30
Lack of marketability discount		23.00%
Black Knight Advisory Services Profits Interest Plan | Common Class B Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Dividend yield	0.00%
Volatility factor	36.00%
Risk-free interest rate	3.03%
Expected life of options (in years)	3 years 9 months 18 days
Weighted-average grant date fair value	$ 4.19
Member equity price per unit	11.47
Class B hurdle price	$ 10.07
Stock Option Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Dividend yield			0.00%
Volatility factor			37.00%
Risk-free interest rate			2.69%
Expected life of options (in years)			4 years 9 months
Weighted-average grant date fair value			$ 3.42

Share-based Compensation - Summ

Share-based Compensation - Summary of Stock Options under Equity Incentive Plan (Details) - $ / shares	12 Months Ended
	Dec. 29, 2019	Dec. 30, 2018	Dec. 31, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Number of shares outstanding, beginning balance	1,495,750	985,750	990,750
Number of shares, issued		510,000
Number of shares, forfeited			(5,000)
Number of shares outstanding, ending balance	1,495,750	1,495,750	985,750
Weighted average exercise price, beginning balance	$ 9.57	$ 9.58	$ 9.58
Weighted average exercise price, issued		9.55
Weighted average exercise price, forfeited			8.90
Weighted average exercise price, ending balance	$ 9.57	$ 9.57	$ 9.58

Share-based Compensation - Sche

Share-based Compensation - Schedule of Company's Non - Vested Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 29, 2019	Dec. 30, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Non-vested stock options, Number of shares, Beginning balance	893,625
Number of shares, Granted		510,000
Number of shares, Vested	(373,938)
Non-vested stock options, Number of shares, Ending balance	519,687	893,625
Non-vested stock options, Weighted Average Grant Date Fair Value, Beginning Balance	$ 3.23
Weighted Average Grant Date Fair Value, Vested	3.17
Non-vested stock options, Weighted Average Grant Date Fair Value, Ending Balance	$ 3.26	$ 3.23

Share-based Compensation - Sc_2

Share-based Compensation - Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range (Details)	12 Months Ended
	Dec. 29, 2019$ / sharesshares
$8.90
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Range of exercise prices, Upper range limit	$ 8.90
Number of options outstanding | shares	535,000
Options outstanding, Weighted average, Remaining Contractual life in years	3 years 10 months 9 days
Options outstanding, Weighted average, Exercise price	$ 8.90
Number of options exercisable | shares	401,250
Options exercisable, Weighted average, Remaining life in years	3 years 10 months 9 days
Options exercisable, Weighted average, Exercise price	$ 8.90
$9.55
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Range of exercise prices, Upper range limit	$ 9.55
Number of options outstanding | shares	510,000
Options outstanding, Weighted average, Remaining Contractual life in years	5 years 1 month 24 days
Options outstanding, Weighted average, Exercise price	$ 9.55
Number of options exercisable | shares	127,500
Options exercisable, Weighted average, Remaining life in years	5 years 1 month 24 days
Options exercisable, Weighted average, Exercise price	$ 9.55
$10.24
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Range of exercise prices, Upper range limit	$ 10.24
Number of options outstanding | shares	13,750
Options outstanding, Weighted average, Remaining Contractual life in years	3 years 3 months 29 days
Options outstanding, Weighted average, Exercise price	$ 10.24
Number of options exercisable | shares	10,313
Options exercisable, Weighted average, Remaining life in years	3 years 3 months 29 days
Options exercisable, Weighted average, Exercise price	$ 10.24
$10.39
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Range of exercise prices, Upper range limit	$ 10.39
Number of options outstanding | shares	437,000
Options outstanding, Weighted average, Remaining Contractual life in years	2 years 9 months 14 days
Options outstanding, Weighted average, Exercise price	$ 10.39
Number of options exercisable | shares	437,000
Options exercisable, Weighted average, Remaining life in years	2 years 9 months 14 days
Options exercisable, Weighted average, Exercise price	$ 10.39
$8.90 - $10.39
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Range of exercise prices, Upper range limit	10.39
Range of exercise prices, Lower range limit	$ 8.90
Number of options outstanding | shares	1,495,750
Options outstanding, Weighted average, Remaining Contractual life in years	3 years 11 months 23 days
Options outstanding, Weighted average, Exercise price	$ 9.57
Number of options exercisable | shares	976,063
Options exercisable, Weighted average, Remaining life in years	3 years 6 months 14 days
Options exercisable, Weighted average, Exercise price	$ 9.67

Share-based Compensation - Rest

Share-based Compensation - Restricted and Performance Shares - Additional Information (Details) $ / shares in Units, $ in Thousands	Aug. 09, 2019Installment$ / sharesshares	Dec. 29, 2019USD ($)$ / sharesshares	Dec. 30, 2018USD ($)	Dec. 31, 2017USD ($)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation expense		$ 1,498	$ 3,765	$ 2,207
Restricted Share Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares, granted | shares	264,000	264,000
Restricted period of shares granted	4 years
Number of installments | Installment	4
Weighted average grant date fair value | $ / shares	$ 10.75	$ 10.75
Share-based compensation expense		$ 277
Unrecognized compensation expense		$ 2,560
Period of unrecognized compensation cost		3 years 7 months 6 days
Performance Share Awards
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares, granted | shares	52,500	52,500
Weighted average grant date fair value | $ / shares	$ 10.75	$ 10.75
Share-based compensation expense		$ 115
Unrecognized compensation expense		$ 449
Period of unrecognized compensation cost		3 years 7 months 6 days

Share-based Compensation - Sc_3

Share-based Compensation - Schedule of Company's Non - Vested Restricted and Performance Share Activity (Details) - $ / shares	Aug. 09, 2019	Dec. 29, 2019
Restricted Shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares, Granted	264,000	264,000
Non-vested stock options, Number of shares, Ending balance		264,000
Weighted Average Grant Date Fair Value, Granted	$ 10.75	$ 10.75
Non-vested stock options, Weighted Average Grant Date Fair Value, Ending Balance		$ 10.75
Performance Shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares, Granted	52,500	52,500
Non-vested stock options, Number of shares, Ending balance		52,500
Weighted Average Grant Date Fair Value, Granted	$ 10.75	$ 10.75
Non-vested stock options, Weighted Average Grant Date Fair Value, Ending Balance		$ 10.75

Share-based Compensation - Mana

Share-based Compensation - Management Profits Interest Plan - Additional Information (Details) - Management Profits Interest Plan - Common Class B Units - USD ($) $ / shares in Units, $ in Thousands	Jan. 01, 2015	Dec. 29, 2019	Dec. 30, 2018	Dec. 31, 2017	Sep. 28, 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Shares reserved for issuance	1,770,000
Common unit, issued	885,000
Hurdle rate management profits interest grant	$ 180,000
Post vesting holding period	6 months
Award vesting rights		Vested Class B Units may be exchanged for, at the Company’s option, either (i) cash in an amount equal to the amount that would be distributed to the holder of those Class B Units by J. Alexander’s Holdings, LLC upon a liquidation of J. Alexander’s Holdings, LLC assuming the aggregate amount to be distributed to all members of J. Alexander’s Holdings, LLC were equal to the Company’s market capitalization on the date of exchange (net of any assets and liabilities of the Company that are not assets or liabilities of J. Alexander’s Holdings, LLC) or (ii) shares of the Company’s common stock with a fair market value equal to the cash payment under (i) above.
Dividend yield	0.00%
Common unit, outstanding		833,346			885,000
Adjusted grant date fair value					$ 1.87
Unrecognized compensation cost		$ 0
Vesting date		Jan. 1, 2018
Grant date fair value of management profits interest awards vested during the year		$ 0	$ 779	$ 0
Redemption value of outstanding management profits interest awards		0
General and Administrative Expenses
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Profit interest expense		$ 0	$ 0	$ 518
Becoming Vested After Two Years
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting percentage, grants	50.00%
Vesting at the End of Third Year
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Vesting percentage, grants	50.00%

Share-based Compensation - Blac

Share-based Compensation - Black Knight Advisory Services Profits Interest Plan - Additional Information (Details) - Common Class B Units - USD ($) $ in Thousands	Nov. 30, 2018	Oct. 06, 2018	Oct. 06, 2015	Sep. 28, 2015	Dec. 29, 2019	Dec. 30, 2018	Dec. 31, 2017
Black Knight Advisory Services, LLC
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Intrinsic value						$ 0	$ 0
Black Knight Advisory Services, LLC | Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Exchange period upon termination of management consulting agreement				90 days
Black Knight Advisory Services Profits Interest Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Dividend yield		0.00%
Black Knight Advisory Services Profits Interest Plan | Black Knight Advisory Services, LLC
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common unit, granted			1,500,024
Profits interest grant hurdle rate			$ 151,052
Award vesting rights			The awards vested at a rate of one-third of the Class B Units on each of the first, second and third anniversaries of the grant date and required a six-month holding period post vesting.
Post vesting holding period			6 months
Dividend yield			0.00%
Vesting Term			3 years
Weighted average fair value of units vested						2,095	1,625
Black Knight Advisory Services Profits Interest Plan | Black Knight Advisory Services, LLC | General and Administrative Expenses
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Profit interest expense					$ 0	$ 2,644	$ 942
Black Knight Advisory Services, LLC | Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Exchange period upon termination of management consulting agreement	90 days

Other Employee Benefits - Addit

Other Employee Benefits - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2019	Dec. 30, 2018	Dec. 31, 2017
Nonqualified Deferred Compensation Plan | Executive Officers and Certain Senior Managers
Other Employee Benefits Disclosure [Line Items]
Participant account balances	$ 1,050	$ 787
Deferred Compensation Plan | Executive Officers and Certain Other Members of Management
Other Employee Benefits Disclosure [Line Items]
Liability recorded under deferred compensation plan	6,053	5,464
Expense (income) recognized under deferred compensation plan	$ 702	(206)	$ 336
Maximum | Nonqualified Deferred Compensation Plan | Executive Officers and Certain Senior Managers
Other Employee Benefits Disclosure [Line Items]
Maximum percentage of employee compensation contributable to the benefit plan	50.00%
401(k) Plan
Other Employee Benefits Disclosure [Line Items]
Description of Savings Incentive and Salary Deferral Plan under Section 401(k)	Under the 401(k) Plan, qualifying employees can defer a portion of their income on a pretax basis through contributions to the 401(k) Plan, subject to an annual statutory limit. All employees with at least six months of service and who are at least 21 years of age are eligible to participate. For each dollar of participant contributions, up to 3% of each participant’s salary and bonus, the Company makes a minimum 25% matching contribution to the 401(k) Plan with a discretionary match allowable in addition and subject to the approval of the compensation committee of the board of directors on an annual basis.
Minimum number of service months required in plan during year to be eligible under plan	6 months
Employer expense for matching contribution	$ 119	$ 122	$ 130
401(k) Plan | Minimum
Other Employee Benefits Disclosure [Line Items]
Employer matching contribution percentage	25.00%
401(k) Plan | Maximum
Other Employee Benefits Disclosure [Line Items]
Maximum percentage of employee compensation eligible for matching contribution by employer	3.00%

Other Employee Benefits - Rabbi

Other Employee Benefits - Rabbi Trust - Additional Information (Details) - Rabbi Trust - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2019	Dec. 30, 2018	Dec. 31, 2017	Oct. 19, 2015
Schedule Of Rabbi Trust [Line Items]
Assets held in trust	$ 4,819			$ 4,304
Additional contribution by employer	75	$ 95	$ 63
Cash
Schedule Of Rabbi Trust [Line Items]
Assets held in trust				2,415
Cash Surrender Value - Life Insurance
Schedule Of Rabbi Trust [Line Items]
Assets held in trust	2,253			$ 1,889
Investments
Schedule Of Rabbi Trust [Line Items]
Assets held in trust	$ 2,566

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Details) - $ / shares	Dec. 29, 2019	Dec. 30, 2018	Sep. 29, 2015
Equity [Abstract]
Capital shares, authorized			40,000,000
Common stock, shares authorized	30,000,000	30,000,000	30,000,000
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000	10,000,000
Preferred stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock, shares outstanding	15,011,676	14,695,176
Preferred stock, shares outstanding	0	0

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 29, 2019USD ($)Lease
Commitments And Contingencies [Line Items]
Payments made to date relative to contingent leases	$ 0
Wendy Operations
Commitments And Contingencies [Line Items]
Number of secondarily liable leases | Lease	5
Estimated amount of secondarily liable lease payments due	$ 690
Wendy Operations | Minimum
Commitments And Contingencies [Line Items]
Remaining lease term	1 year
Wendy Operations | Maximum
Commitments And Contingencies [Line Items]
Remaining lease term	5 years
Winner Chicken and Biscuit Restaurant Operations
Commitments And Contingencies [Line Items]
Number of secondarily liable leases | Lease	1
Estimated amount of secondarily liable lease payments due	$ 348
Wendy's Southern California Restaurants
Commitments And Contingencies [Line Items]
Remaining lease term	1 year
Number of secondarily liable leases | Lease	1
Estimated amount of secondarily liable lease payments due	$ 10

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details) - Black Knight Advisory Services, LLC - USD ($) $ in Thousands	Jan. 31, 2019	Nov. 30, 2018	Sep. 28, 2015	Mar. 31, 2019	Dec. 30, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Management consulting agreement, termination date		Nov. 30, 2018
Annual fee as percentage of EBITDA					3.00%
Management fee paid				$ 705
Management consulting agreement termination payment	$ 4,560
Common Class B Units | Maximum
Related Party Transaction [Line Items]
Exchange period upon termination of management consulting agreement			90 days
General and Administrative Expenses
Related Party Transaction [Line Items]
Management fees and reimbursable out-of-pocket costs					$ 703	$ 809

Non-controlling Interest - Addi

Non-controlling Interest - Additional Information (Details) - USD ($) $ in Thousands	Feb. 28, 2019	Dec. 29, 2019	Dec. 30, 2018	Dec. 31, 2017
Minority Interest [Line Items]
Non-controlling interests		$ 1,558	$ 7,844
Black Knight Advisory Services, LLC | Common Class B Units
Minority Interest [Line Items]
Number of share forfeited and cancelled	1,500,024
Black Knight Advisory Services, LLC | Common Class B Units | General and Administrative Expenses
Minority Interest [Line Items]
Non-cash compensation expense		0
Allocation of Net Income
Minority Interest [Line Items]
Income attributable to non controlling interest		$ 0	$ 0	$ 0

Quarterly Results of Operatio_3

Quarterly Results of Operations (Unaudited) - Summary of Quarterly Results of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 29, 2019	Sep. 29, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 29, 2019	Dec. 30, 2018	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Net sales	$ 63,439	$ 56,867	$ 62,229	$ 64,734	$ 63,205	$ 56,730	$ 60,420	$ 61,909	$ 247,269	$ 242,264	$ 233,255
Operating income (loss)	1,883	422	2,343	4,266	(361)	(542)	2,334	2,058	8,914	3,489	7,124
Income (loss) from continuing operations before income taxes	1,753	342	2,244	4,146	(470)	(713)	2,203	1,842	8,485	2,862	6,426
Net income (loss)	$ 2,030	$ 771	$ 2,168	$ 3,848	$ 934	$ (633)	$ 2,105	$ 1,593	$ 8,817	$ 3,999	$ 7,334
Basic earnings (loss) per share
Income (loss) from continuing operations, net of tax	$ 0.14	$ 0.06	$ 0.15	$ 0.27	$ 0.07	$ (0.04)	$ 0.15	$ 0.12	$ 0.62	$ 0.30	$ 0.53
Loss from discontinued operations, net	0	0	0	0	(0.01)	(0.01)	(0.01)	(0.01)	(0.02)	(0.03)	(0.03)
Basic earnings per share	0.14	0.05	0.15	0.26	0.06	(0.04)	0.14	0.11	0.60	0.27	0.50
Diluted earnings (loss) per share
Income (loss) from continuing operations, net of tax	0.14	0.06	0.15	0.27	0.07	(0.04)	0.15	0.11	0.61	0.30	0.53
Loss from discontinued operations, net	0	0	0	0	(0.01)	(0.01)	(0.01)	(0.01)	(0.02)	(0.03)	(0.03)
Diluted earnings per share	$ 0.14	$ 0.05	$ 0.15	$ 0.26	$ 0.06	$ (0.04)	$ 0.14	$ 0.11	$ 0.60	$ 0.27	$ 0.50