Habit Restaurants 10-Q 2 Aug 18 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 26, 2018	Jul. 30, 2018
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 26, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2
Trading Symbol	HABT
Entity Registrant Name	Habit Restaurants, Inc.
Entity Central Index Key	1,617,977
Current Fiscal Year End Date	--12-25
Entity Filer Category	Accelerated Filer
Class A Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		20,525,110
Class B Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		5,523,601

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jun. 26, 2018	Dec. 26, 2017
ASSETS
Cash and cash equivalents	$ 23,896	$ 28,277
Accounts receivable	8,845	8,278
Inventory	1,770	1,733
Prepaid expenses and other current assets	1,613	1,845
Total current assets	36,124	40,133
Property and equipment, net	157,358	139,956
Tradenames	12,500	12,500
Goodwill	9,967	9,967
Deposits and other assets, net	3,565	3,395
Deferred tax assets	87,478	86,173
Total long-term assets	270,868	251,991
Total assets	306,992	292,124
Liabilities
Accounts payable	15,092	12,976
Employee-related accruals	10,623	7,464
Accrued expenses	5,698	6,908
Income tax payable	139	153
Amounts payable to related parties under Tax Receivable Agreement, current portion	1,242	1,908
Sales taxes payable	2,276	2,750
Deferred rent, current portion	1,716	1,283
Deferred franchise income, current portion	145	149
Total current liabilities	36,931	33,591
Deferred rent, net of current portion	20,605	19,043
Deemed landlord financing	17,169	13,700
Deferred franchise income, net of current portion	1,245	1,788
Amounts payable to related parties under Tax Receivable Agreement, net of current portion	82,176	79,853
Total liabilities	158,126	147,975
Commitments and contingencies (Note 8)
Stockholders’ equity
Additional paid-in capital	115,232	113,475
Retained earnings	6,855	4,144
The Habit Restaurants, Inc. stockholders’ equity	122,347	117,879
Non-controlling interests	26,519	26,270
Total stockholders’ equity	148,866	144,149
Total liabilities and stockholders’ equity	306,992	292,124
Class A Common Stock [Member]
Stockholders’ equity
Common stock value	205	204
Total stockholders’ equity	205	204
Class B Common Stock [Member]
Stockholders’ equity
Common stock value	55	56
Total stockholders’ equity	$ 55	$ 56

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 26, 2018	Dec. 26, 2017
Class A Common Stock [Member]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	70,000,000	70,000,000
Common stock, shares issued	20,514,660	20,378,452
Common stock, shares outstanding	20,514,660	20,378,452
Class B Common Stock [Member]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	70,000,000	70,000,000
Common stock, shares issued	5,533,729	5,646,572
Common stock, shares outstanding	5,533,729	5,646,572

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 26, 2018	Jun. 27, 2017	Jun. 26, 2018	Jun. 27, 2017
Revenue	$ 102,852,000	$ 83,337,000	$ 194,800,000	$ 161,928,000
Restaurant operating costs (excluding depreciation and amortization)
Labor and related expenses	34,038,000	27,051,000	65,990,000	53,034,000
Occupancy and other operating expenses	17,801,000	13,613,000	33,737,000	26,688,000
General and administrative expenses	9,835,000	8,325,000	18,748,000	16,088,000
Exchange related expenses		120,000	130,000	236,000
Depreciation and amortization expense	6,021,000	4,467,000	11,604,000	8,716,000
Pre-opening costs	646,000	735,000	1,726,000	1,130,000
Loss on disposal of assets		12,000	12,000	24,000
Total operating expenses	98,938,000	80,579,000	190,479,000	155,009,000
Income from operations	3,914,000	2,758,000	4,321,000	6,919,000
Other expenses
Tax Receivable Agreement liability adjustment			1,473,000	0
Interest expense, net	251,000	37,000	477,000	195,000
Income before income taxes	3,663,000	2,721,000	2,371,000	6,724,000
Provision (benefit) for income taxes	834,000	1,003,000	(1,148,000)	2,303,000
Net income	2,829,000	1,718,000	3,519,000	4,421,000
Less: net income attributable to non-controlling interests	(773,000)	(601,000)	(808,000)	(1,506,000)
Net income attributable to The Habit Restaurants, Inc.	2,056,000	1,117,000	2,711,000	2,915,000
Food and Paper Cost [Member]
Restaurant operating costs (excluding depreciation and amortization)
Food and paper cost	$ 30,597,000	$ 26,256,000	$ 58,532,000	$ 49,093,000
Class A Common Stock [Member]
Net income attributable to The Habit Restaurants, Inc. per share Class A common stock:
Basic	$ 0.10	$ 0.06	$ 0.13	$ 0.14
Diluted	$ 0.10	$ 0.05	$ 0.13	$ 0.14
Weighted average shares of Class A common stock outstanding:
Basic	20,505,049	20,259,140	20,472,151	20,223,913
Diluted	20,592,768	20,325,493	20,543,412	20,269,425

Condensed Consolidated Stateme5

Condensed Consolidated Statement of Changes In Stockholders Equity (Unaudited) - 6 months ended Jun. 26, 2018 - USD ($) $ in Thousands	Total	Class A Common Stock [Member]	Class B Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Non-controlling Interests [Member]
Stockholders' equity at Dec. 26, 2017	$ 144,149	$ 204	$ 56	$ 113,475	$ 4,144	$ 26,270
Stockholders' equity, Shares at Dec. 26, 2017		20,378,452	5,646,572
Net income	3,519				2,711	808
Deferred tax assets	(26)			(26)
Tax distributions	(81)					(81)
Other distributions	(33)					(33)
Exchanges		$ 1	$ (1)
Exchanges, Shares		83,893	(83,893)
Restricted stock units vested		$ 1		(1)
Restricted stock units vested, shares		52,315
Non-controlling interests adjustment				733		(733)
Forfeiture of Class B common stock			(28,950)
Stock-based compensation	1,339			1,051		288
Stockholders' equity at Jun. 26, 2018	$ 148,866	$ 205	$ 55	$ 115,232	$ 6,855	$ 26,519
Stockholders' equity , Shares at Jun. 26, 2018		20,514,660	5,533,729

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 26, 2018	Jun. 27, 2017
Cash flows from operating activities:
Net income	$ 3,519,000	$ 4,421,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization expense	11,604,000	8,716,000
Amortization of financing fees	66,000
Stock-based compensation	1,339,000	1,171,000
Tax Receivable Agreement liability adjustment	1,473,000	0
Loss on disposal of assets	12,000	24,000
Deferred income taxes	(1,148,000)	2,303,000
Deferred rent	(73,000)	190,000
Changes in assets and liabilities:
Accounts receivable	1,502,000	1,175,000
Inventory	(37,000)	42,000
Prepaid expenses	232,000	193,000
Deposits and other assets	(237,000)	(213,000)
Accounts payable	1,719,000	1,653,000
Employee-related accruals	3,160,000	440,000
Accrued expenses	(1,181,000)	(19,000)
Income taxes payable	(15,000)	(6,000)
Sales taxes payable	(475,000)	(537,000)
Net cash provided by operating activities	21,460,000	19,553,000
Cash flows from investing activities:
Purchase of property and equipment	(25,628,000)	(17,702,000)
Net cash used in investing activities	(25,628,000)	(17,702,000)
Cash flows from financing activities:
Tax distributions to LLC members	(81,000)	(637,000)
Other distributions to LLC members	(33,000)	(44,000)
Payments on deemed landlord financing	(99,000)	(51,000)
Net cash used in financing activities	(213,000)	(732,000)
Net change in cash and cash equivalents	(4,381,000)	1,119,000
Cash and cash equivalents, beginning of period	28,277,000	44,192,000
Cash and cash equivalents, end of period	23,896,000	45,311,000
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid for interest	517,000	396,000
Cash paid for income taxes	15,000	6,000
NON-CASH FINANCING
Deemed landlord financing	3,568,000	4,631,000
Unpaid purchase of property and equipment	$ 3,873,000	$ 3,687,000

Nature of Operations and Basis

Nature of Operations and Basis of Presentation	6 Months Ended
	Jun. 26, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Nature of Operations and Basis of Presentation	Note 1—Nature of Operations and Basis of Presentation The condensed consolidated financial statements of The Habit Restaurants, Inc. include the accounts of The Habit Restaurants, LLC and its subsidiaries (collectively the “Company”). All significant intercompany balances and transactions have been eliminated in consolidation. The Habit Restaurants, Inc. was formed as a Delaware corporation on July 24, 2014, as a holding company for the purposes of facilitating an initial public offering (the “IPO”) of shares of Class A common stock. The Company acquired, by merger, entities that were members of The Habit Restaurants, LLC. The Company accounted for the merger as a non-substantive transaction in a manner similar to a transaction between entities under common control pursuant to Accounting Standards Codification (“ASC”) ASC 805-50 Transactions between Entities under Common Control During the 26-week period ended June 26, 2018, 83,893 common units in The Habit Restaurants, LLC (“LLC Units”) were exchanged by the existing owners of The Habit Restaurants, LLC (the “Continuing LLC Owners”) for shares of Class A common stock, and a corresponding number of shares of Class B common stock were cancelled in connection with such exchanges. In addition, during the 26-week period ended June 26, 2018, 52,315 restricted stock units vested, 28,950 LLC Units were forfeited, and a corresponding number of shares of Class B common stock were then cancelled in connection with the forfeitures. As a result of these exchanges, vesting of restricted stock units and forfeitures, as of June 26, 2018, The Habit Restaurants, Inc. directly or indirectly held 20,514,660 LLC Units, representing a 78.8% economic interest in The Habit Restaurants, LLC, and continues to exercise exclusive control over the Habit Restaurants, LLC, as its sole managing member. In connection with the recapitalization and the Company’s IPO, The Habit Restaurants, LLC limited liability company agreement (the “LLC Agreement”) was amended and restated to, among other things, create a single new class of non-voting LLC Units. The existing owners of The Habit Restaurants, LLC continue to hold LLC Units, and such existing owners (other than The Habit Restaurants, Inc. and its wholly-owned subsidiaries) were issued a number of shares of our Class B common stock equal to the number of LLC Units held by them. These LLC Units continue to be subject to any vesting, forfeiture, repurchase or similar provisions pursuant to the Pre-IPO agreement. Each share of Class B common stock provides its holder with no economic rights but entitles the holder to one vote on matters presented to The Habit Restaurants, Inc.’s stockholders. Holders of Class A common stock and Class B common stock generally vote together as a single class on all matters presented to our stockholders for their vote or approval, except as otherwise required by applicable law. The Class B common stock is not publicly traded and does not entitle its holders to receive dividends or distributions upon a liquidation, dissolution or winding up of The Habit Restaurants, Inc. As the sole managing member of The Habit Restaurants, LLC, the Company has the right to determine when distributions will be made to the unit holders of The Habit Restaurants, LLC, and the amount of any such distributions (in each case subject to the requirements with respect to the tax distributions described below). If The Habit Restaurants, Inc. authorizes a distribution, such distribution will be made to the unit holders of The Habit Restaurants, LLC, including The Habit Restaurants, Inc., pro rata in accordance with their respective ownership of the LLC Units (other than, for clarity, certain non-pro rata distributions to the Company to satisfy certain of the Company’s obligations). Notwithstanding the foregoing, The Habit Restaurants, LLC bears the cost of or reimburses The Habit Restaurants, Inc. for certain expenses incurred by The Habit Restaurants, Inc. The Company also entered into a tax receivable agreement (“TRA”). The Habit Restaurants, LLC is treated by its members as a partnership for federal and applicable state income tax purposes and, as such, generally is not expected to be subject to income tax (except that it may be required to withhold and remit tax as a withholding agent). Instead, taxable income is allocated to holders of LLC Units, including the Company. Accordingly, the Company incurs income taxes on its allocable share of any net taxable income of The Habit Restaurants, LLC and also incurs expenses related to its operations. Pursuant to the LLC Agreement, The Habit Restaurants, LLC is required to make tax distributions to the holders of LLC Units, except that The Habit Restaurants, LLC’s ability to make such distributions may be subject to various limitations and restrictions, including the operating results of its subsidiaries, its cash requirements and financial condition, the applicable provisions of Delaware law that may limit the amount of funds available for distribution to its members, compliance by The Habit Restaurants, LLC and its subsidiaries with restrictions, covenants and financial ratios related to existing or future indebtedness, and other agreements entered into by The Habit Restaurants, LLC or its subsidiaries with third parties. In addition to tax expenses, The Habit Restaurants, Inc. incurs expenses related to its operations, plus payments under the TRA, which the Company expects will be significant. The Company intends to cause The Habit Restaurants, LLC to make distributions or, in the case of certain expenses, payments in an amount sufficient to allow The Habit Restaurants, Inc. to pay its taxes and operating expenses, including distributions to fund any ordinary course payments due under the TRA. Under the terms of the Company’s LLC Agreement, no member shall be obligated personally for any debt, obligation, or liability of the Company. The Company is headquartered in Irvine, California, and, as of June 26, 2018, managed and operated 211 fast casual restaurants as “The Habit Burger Grill” in California, Arizona, Utah, New Jersey, Florida, Idaho, Virginia, Maryland and Pennsylvania. The restaurant’s menu includes charbroiled hamburgers, specialty sandwiches, fresh salads, and shakes and malts. Additionally, with the formation of Franchise, the Company began franchising its restaurant concept. Franchise’s future operations are dependent upon the success of the Company’s restaurant concept. The Company entered into a new license agreement and terminated a franchise agreement during the quarter and as of June 26, 2018 had four licensing and five franchise agreements. The Company had three licensed locations and 17 franchised locations from which it generates revenues as of June 26, 2018, which operate in California, Arizona, Nevada, Washington, the United Arab Emirates and China. The accompanying condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles in the United States (“GAAP”) for complete financial statements. It is the Company’s opinion that all adjustments considered necessary for the fair presentation of its results of operations, financial position, and cash flows for the periods presented have been included and are of a normal, recurring nature. The results of operations for interim periods are not necessarily indicative of the results to be expected for a full year. These financial statements should be read in conjunction with the audited financial statements and notes thereto for the year ended December 26, 2017, included in the Company’s annual report on Form 10-K. The Company uses a 52 or 53-week fiscal year ending on the last Tuesday of the calendar year. In a 52-week fiscal year, each quarter includes 13 weeks of operations. In a 53-week fiscal year, the first, second and third quarters each include 13 weeks of operations and the fourth quarter includes 14 weeks of operations. Fiscal year 2017, which ended on December 26, 2017, was a 52-week fiscal year. Fiscal year 2018, which will end on December 25, 2018, is also a 52-week fiscal year.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 26, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2—Summary of Significant Accounting Policies Use of Estimates —The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes. Actual results could differ from those estimates. Concentration of Credit Risk —Financial instruments, which potentially subject the Company to concentrations of credit risk, consist primarily of cash and cash equivalents. At June 26, 2018 and December 26, 2017, the Company maintained approximately $9 million and $7 million, respectively, of its day-to-day operating cash balances with a major financial institution, of which $0.2 million and $0.2 million, respectively, represents restricted cash in an impound account for franchisees in the state of Washington. The remaining $15 million and $21 million at June 26, 2018 and December 26, 2017, respectively, was invested with a major financial institution and consisted entirely of U.S. Treasury instruments with a maturity of three months or less at the date of purchase. At June 26, 2018 and December 26, 2017 and at various times during the periods then ended, cash and cash equivalents balances were in excess of Federal Depository Insurance Corporation insured limits. While the Company monitors the cash balances in its operating accounts on a daily basis and adjusts the cash balances as appropriate, these cash balances could be impacted if the underlying financial institutions fail or are subject to other adverse conditions in the financial markets. To date, the Company has experienced no loss or lack of access to cash in its operating accounts. Fair Value Measurements —The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and all other current liabilities approximate fair values due to the short maturities of these instruments. Self-insurance Program —Beginning in fiscal year 2018, the Company began a modified self-insurance workers’ compensation program. In order to minimize the exposure under the self-insurance program, the Company purchased stop-loss coverage both on a per-occurrence and on an aggregate basis. The self-insured losses under the program are accrued based on the Company’s estimate of the expected liability for both claims incurred and incurred but not reported basis. The accruals for the modified self-insurance program involve certain management judgments and assumptions regarding the frequency and severity of claims, recent historical patterns of claim development, independent actuarial assessments, and the Company’s experience with claim-reserve management and settlement practices. These accruals are included in employee-related accruals in the accompanying condensed consolidated balance sheet for the fiscal 2018 year. The Company’s actual losses may be significantly different than the estimates currently recorded. Income Taxes —The Company records a tax provision for the anticipated tax consequences of the reported results of operations. The provision for income taxes is computed using the asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax basis of assets and liabilities, and for operating losses and tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in effect for the years in which those tax assets are expected to be realized or settled. The Company may record a valuation allowance, if conditions are applicable, to reduce deferred tax assets to the amount that is believed more likely than not to be realized. Non-controlling Interests —The non-controlling interests on the condensed consolidated statements of income represents the portion of earnings or loss before income taxes attributable to the economic interest in the Company’s subsidiary, The Habit Restaurants, LLC, held by the Continuing LLC Owners. Non-controlling interests on the condensed consolidated balance sheet represents the portion of net assets of the Company attributable to the non-controlling Continuing LLC Owners, based on the portion of the LLC Units owned by such unit holders. As of June 26, 2018 and June 27, 2017, the non-controlling interest was 21.2% and 22.1%, respectively. Earnings per Share —Basic earnings per share (“basic EPS”) is computed by dividing net income attributable to The Habit Restaurants, Inc. by the weighted average number of shares outstanding for the reporting period. Diluted earnings per share (“diluted EPS”) gives effect during the reporting period to all dilutive potential shares outstanding resulting from employee stock-based awards. The following table sets forth the calculation of basic and diluted earnings per share for the 13 and 26 weeks ended June 26, 2018 and June 27, 2017, respectively: 13 Weeks Ended 26 Weeks Ended June 26, June 27, June 26, June 27, (amounts in thousands, except share and per share data) 2018 2017 2018 2017 Numerator: Net income attributable to controlling and non-controlling interests $ 2,829 $ 1,718 $ 3,519 $ 4,421 Less: net income attributable to non-controlling interests $ (773 ) $ (601 ) $ (808 ) $ (1,506 ) Net income attributable to The Habit Restaurants, Inc. $ 2,056 $ 1,117 $ 2,711 $ 2,915 Denominator: Weighted average shares of Class A common stock outstanding Basic 20,505,049 20,259,140 20,472,151 20,223,913 Diluted 20,592,768 20,325,493 20,543,412 20,269,425 Net income attributable to The Habit Restaurants, Inc. per share Class A common stock Basic $ 0.10 $ 0.06 $ 0.13 $ 0.14 Diluted $ 0.10 $ 0.05 $ 0.13 $ 0.14 Below is a reconciliation of basic and diluted share counts Basic 20,505,049 20,259,140 20,472,151 20,223,913 Dilutive effect of stock options and restricted stock units 87,719 66,353 71,261 45,512 Diluted 20,592,768 20,325,493 20,543,412 20,269,425 Diluted earnings per share of Class A common stock is computed similarly to basic earnings per share except the weighted average shares outstanding are increased to include additional shares from the assumed exercise of any common stock equivalents using the treasury method, if dilutive. The Company’s Class B common stock represent voting interests and do not participate in the earnings of the Company. Accordingly, there is no earnings per share related to the Company’s Class B common stock. The Company’s LLC Units are considered common stock equivalents for this purpose. The number of additional shares of Class A common stock related to these common stock equivalents is calculated using the if-converted method. The potential impact of the exchange of the 5,533,729 LLC Units on the diluted EPS had no impact and were therefore excluded from the calculation. As of June 26, 2018, there were 2,525,275 options authorized under our 2014 Omnibus Incentive Plan of which 1,863,559 and 1,269,013 had been granted as of June 26, 2018 and June 27, 2017, respectively. The number of dilutive shares of Class A common stock related to these options was calculated using the treasury stock method and 67,377 and 33,786 shares and 42,051 and 29,414 shares have been excluded from the diluted EPS for the 13 and 26 weeks ended June 26, 2018 and June 27, 2017, respectively, because they were anti-dilutive. Recent Accounting Pronouncements — In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02 Leases, which supersedes ASC 840 Leases and creates a new topic, ASC 842 Leases. This update requires lessees to recognize a lease liability and a right-of-use asset for all leases, including operating leases, with an expected term greater than 12 months on its balance sheet. The update also expands the required quantitative and qualitative disclosures surrounding leases. This update is effective for fiscal years beginning after December 15, 2018 and interim periods within those fiscal years, with early adoption permitted. In July 2018, the FASB issued ASU 2018-11 which provides an alternative transition method that allows entities to apply the new leases standard at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. This transition method option is in addition to the existing transition method of using a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The Company is currently evaluating which transition method it will use. The Company anticipates taking advantage of the practical expedient options which allows an entity to not reassess whether any existing or expired contracts contain leases, not reassess lease classifications for existing or expired leases, and an entity does not need to reassess initial direct costs for any existing leases. The Company’s operating lease obligations as of June 26, 2018 were approximately $253.7 million. The discounted minimum remaining operating lease obligations will be the starting point for determining the right-of-use asset and lease liability. The Company expects that adoption of the new guidance will have a material impact on its consolidated balance sheets due to recognition of the right-of-use asset and lease liability related to current operating leases and the derecognition of the buildings that the Company has determined that it is the accounting owner of under build-to-suit lease guidance contained in ASC 840. The Company is using their current lease software, which has been enhanced to account for ASC 842, and is continuing the process of validating occupancy information in preparation for the new reporting, disclosure and audit for this standard update on its consolidated financial statements. Recently Adopted Accounting Pronouncements — In March 2016, the FASB issued ASU No. 2016–04, “Liabilities – Extinguishment of Liabilities: Recognition of Breakage for Certain Prepaid Stored–Value Products,” which is intended to eliminate current and future diversity in practice related to derecognition of prepaid stored–value product liability in a way that aligns with the new revenue recognition guidance. The update is effective for fiscal years beginning after December 15, 2017; with early adoption permitted. The Company adopted this ASU in the first quarter of fiscal 2018 and there was no impact on our consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers. This ASU is a comprehensive new revenue recognition model that requires a company to recognize revenue to depict the transfer of goods or services to a customer at an amount that reflects the consideration it expects to receive in exchange for those goods or services. This update is effective for annual reporting periods beginning after December 15, 2017, with early adoption permitted. The Company adopted this ASU in the first quarter of fiscal 2018 using the full retrospective approach and accordingly, has adjusted all prior periods reported for the effect of this new guidance. The new revenue guidance does not have an impact on the recognition of revenue from company-operated restaurants or royalty revenue and development fees from franchisees and licensees. Additionally, the new revenue guidance does not impact the revenue recognized from gift cards. The new guidance does impact the revenue recognition of initial franchise and license fees. Previously, the Company recognized the initial franchise or license fee as revenue when the restaurant opened. Under the new guidance, the Company has identified separate performance obligations over the term of the contract and will recognize revenue as those performance obligations are satisfied. These performance obligations include rights to use trademarks and intellectual property, initial training and other operational support visits. The Company recognized a reduction of $0.4 million to retained earnings as the cumulative effect of adoption of this accounting change as of December 26, 2017 with a corresponding increase of deferred franchise income on the condensed consolidated balance sheet. The Company also recognized an increase in revenue of $5,000 and a decrease in revenue of $40,000, as previously reported, for the 13 and 26 weeks ended June 27, 2017, respectively, as a result of the adoption of this new standard. The Company also recognized an increase of $0.01 in basic earnings per share for the 13 weeks ended June 27, 2017 and a decrease of $0.01 in basic and diluted earnings per share for the 26 weeks ended June 27, 2017 as a result of the revenue adjustments made related to the adoption of this new standard.

Non-controlling Interests

Non-controlling Interests	6 Months Ended
	Jun. 26, 2018
Noncontrolling Interest [Abstract]
Non-controlling Interests	Note 3—Non-controlling Interests Pursuant to the LLC Agreement, the Continuing LLC Owners have the right to exchange their LLC Units, together with a corresponding number of shares of Class B common stock (which will be cancelled in connection with any such exchange) for, generally, at the option of the Company (such determination to be made by the disinterested members of our board of directors), (i) shares of our Class A common stock on a one-for-one basis, subject to customary conversion rate adjustments for stock splits, stock dividends and reclassifications or (ii) cash consideration. At any time that an effective registration statement is on file with the SEC with respect to the shares of Class A Common Stock to be issued upon an exchange, The Habit Restaurants, Inc. may not provide cash consideration upon an exchange to a Continuing LLC Owner without the Continuing LLC Owner’s prior consent. The Company amended its LLC Agreement in May 2016, pursuant to which the Company processes exchange requests every other week, rather than weekly, effective in June 2016. The Company further amended its LLC Agreement in March 2017, pursuant to which the Company processes exchange requests monthly, effective in May 2017. The non-controlling interests represents the portion of earnings or loss attributable to the economic interest held by the non-controlling Continuing LLC Owners. The non-controlling interests upon the completion of the IPO was 65.5%. Upon completion of the follow-on offering in April 2015, the non-controlling interests portion was 47.1%. The non-controlling interests portion changes as Continuing LLC Owners exchange their LLC Units, together with a corresponding number of shares of Class B common stock, for Class A common stock. The non-controlling interests on the condensed consolidated balance sheet were adjusted to reflect the non-controlling interests portion as of June 26, 2018, which was 21.2%. The amounts of these changes are reflected in the condensed consolidated statements of stockholders’ equity. The amount recorded in equity for the 26 weeks ended June 26, 2018 was $0.7 million. Net income attributable to non-controlling interests is calculated based on the non-controlling interests ownership percentage in effect at that time. The following table represents the weighted average non-controlling interests for the periods presented (dollar amounts in thousands): 13 Weeks Ended 26 Weeks Ended June 26, June 27, June 26, June 27, 2018 2017 2018 2017 Income before income taxes of The Habit Restaurants, LLC and its subsidiaries $ 3,638 $ 2,721 $ 3,806 $ 6,724 Weighted average non-controlling interests ownership percentage 21.2 % 22.1 % 21.2 % 22.4 % Net income attributable to non-controlling interests $ 773 $ 601 $ 808 $ 1,506

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 26, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 4—Fair Value Measurements Fair value measurements enable the reader of the financial statements to assess the inputs used to develop those measurements by establishing a hierarchy for ranking the quality and reliability of the information used to determine fair values. The Company classifies and discloses assets and liabilities carried at fair value in one of the following three categories: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that are not corroborated by market data. The fair values of the Company’s investments in marketable securities are based on quoted prices in active markets for identical assets. The fair value of the investments in marketable securities was approximately $15 million and $21 million at June 26, 2018 and December 26, 2017, respectively, and the Company classified such investments as Level 1. These investments consist entirely of U.S. Treasury instruments with a maturity of three months or less at the date of purchase and the interest income received from these instruments is included in interest expense, net in the condensed consolidated statements of income. These amounts are included in cash and cash equivalents in the accompanying condensed consolidated balance sheets.

Property and Equipment, net

Property and Equipment, net	6 Months Ended
	Jun. 26, 2018
Property Plant And Equipment [Abstract]
Property and Equipment, net	Note 5—Property and Equipment, net Property and equipment consists of the following (amounts in thousands): June 26, December 26, 2018 2017 Leasehold improvements $ 110,786 $ 96,318 Equipment 62,058 53,563 Furniture and fixtures 27,082 24,702 Buildings under deemed landlord financing 17,535 13,966 Smallwares 2,156 1,899 Vehicles 2,377 2,209 Construction in progress 13,138 13,700 235,132 206,357 Less: Accumulated depreciation and amortization (77,774 ) (66,401 ) $ 157,358 $ 139,956 Depreciation expense was $6.0 million and $4.5 million and $11.6 million and $8.7 million for the 13 and 26 weeks ended June 26, 2018 and June 27, 2017, respectively. As a result of the application of build-to-suit lease guidance contained in ASC 840-40-55 Costs Incurred by a Lessee Prior to Entering into a Lease Agreement, the Company has determined that it was the accounting owner of a total of 28 buildings under deemed landlord financing as of June 26, 2018 and the accounting owner of a total of 25 buildings under deemed landlord financing as of December 26, 2017, and they are included in the Company’s property and equipment, respectively. Included in the buildings under deemed landlord financing is the estimated construction costs of the landlord for the shell building.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 26, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Note 6—Income Taxes The Habit Restaurants, Inc. is subject to U.S. federal and state income taxation on its allocable portion of the income of The Habit Restaurants, LLC. The “Provision for income taxes” in the accompanying condensed consolidated statements of income for the 26 weeks ended June 26, 2018 and June 27, 2017 is based on an estimate of the Company’s annualized effective income tax rate. The Habit Restaurants, LLC operates as a limited liability company which is not itself subject to federal income tax. Accordingly, the portion of the Company’s subsidiary earnings attributable to the non-controlling interests are subject to tax when reported as a component of the non-controlling interests’ taxable income. As a result of the recapitalization and the IPO that occurred in fiscal year 2014, the portion of The Habit Restaurants, LLC’s income attributable to The Habit Restaurants Inc. is now subject to U.S. federal, state and local income taxes and is taxed at the prevailing corporate tax rates. The income tax provision reflects a tax rate of (48.42)% and 34.05% for the 26 weeks ended June 26, 2018 and June 27, 2017, respectively. The effective tax rate varies significantly from the federal statutory rate due to the income attributable to the non-controlling interests which is not taxed at the entity level. The change in tax rate for the 26 weeks ended June 26, 2018 and June 27, 2017 is a result of the changes in annual taxable income and related state income taxes (and forecasts thereof which are used to calculate the tax provision during interim periods). The income tax provision would reflect an effective tax rate of 31.98% and 41.05% for the 26 week periods ended June 26, 2018 and June 27, 2017, respectively, if all of the income was taxed at Habit Restaurants, Inc. and the impact of discrete items and the non-controlling interests was disregarded. Effects of the Tax Cuts and Jobs Act Tax legislation, commonly referred to as the Tax Cuts and Jobs Act (the Act), was enacted on December 22, 2017. ASC 740, Accounting for Income Taxes, requires companies to recognize the effect of tax law changes in the period of enactment even though the effective date for most provisions was for tax years beginning after December 31, 2017. Given the significance of the legislation, the SEC staff issued Staff Accounting Bulletin No. 118 (SAB 118), which allows registrants to record provisional amounts during a one year “measurement period” similar to that used when accounting for business combinations. However, the measurement period is deemed to have ended earlier when the registrant has obtained, prepared and analyzed the information necessary to finalize its accounting. During the measurement period, impacts of the law are expected to be recorded at the time a reasonable estimate for all or a portion of the effects can be made, and provisional amounts can be recognized and adjusted as information becomes available, prepared or analyzed. SAB 118 summarizes a three-step process to be applied at each reporting period to account for and qualitatively disclose: (1) the effects of the change in tax law for which accounting is complete; (2) provisional amounts (or adjustments to provisional amounts) for the effects of the tax law where accounting is not complete, but that a reasonable estimate has been determined; and (3) a reasonable estimate cannot yet be made and therefore taxes are reflected in accordance with law prior to the enactment of the Act. As of June 26, 2018, the Company’s accounting for the Act is incomplete. As noted at the fiscal year ended December 26, 2017, the Company was able to reasonably estimate certain effects related to the reduction in the U.S. corporate income tax rate to 21%, including the impact of the Company’s assessment of 100% bonus depreciation for qualified assets placed in service after September 27, 2017 and the inclusion of performance based compensation in determining the excessive compensation limitation. Therefore, the Company recorded provisional adjustments associated with these items during the fiscal year ended December 26, 2017. During the first quarter of fiscal 2018, the Company updated its provision adjustments as related to the bonus depreciation for qualified assets and the impact related to the TRA payments, resulting in a reduction in the current portion of the Tax Receivable Agreement liability of $0.7 million that did not impact the Company’s effective tax rate. The Company did not adjust its provisional adjustments during the second quarter of fiscal 2018. The Company continues to evaluate such positions related to the filing of its tax returns for fiscal year 2017 and is continuing to gather additional information to complete its accounting for these items within the prescribed measurement period. As of June 26, 2018, the Company has made a reasonable estimate with respect to the limitation on future entertainment and certain employee fringe benefits in accordance with the enactment of the Act that could potentially change the timing of future TRA payments. The Company has applied the limitation to costs applicable under the new limitation. The Company continues to require additional time to analyze the impacts of the legislative change for expected changes to the Company’s policies. Tax Receivable Agreement In connection with the IPO that occurred in fiscal year 2014, the Company entered into a TRA. Under the TRA, the Company generally will be required to pay to the Continuing LLC Owners 85% of the amount of cash savings, if any, in U.S. federal, state or local tax that the Company actually realizes directly or indirectly (or are deemed to realize in certain circumstances) as a result of (i) certain tax attributes created as a result of the IPO and any sales or exchanges (as determined for U.S. federal income tax purposes) to or with the Company of their interests in The Habit Restaurants, LLC for shares of our Class A common stock or cash, including any basis adjustment relating to the assets of The Habit Restaurants, LLC and (ii) tax benefits attributable to payments made under the TRA (including imputed interest). The Habit Restaurants, Inc. generally will retain 15% of the applicable tax savings. The amount payable to the Continuing LLC Owners under the TRA is disclosed in the accompanying condensed consolidated balance sheets. In addition, the TRA provides for interest, at a rate equal to one year LIBOR, accrued from the due date (without extensions) of the corresponding tax return to the date of payment specified by the TRA. To the extent that the Company is unable to timely make payments under the TRA for any reason, such payments will be deferred and will accrue interest at a rate equal to one year LIBOR plus 200 basis points until paid (although a rate equal to one year LIBOR will apply if the inability to make payments under the TRA is due to limitations imposed on the Company or any of our subsidiaries by a debt agreement in effect on the date of the IPO). The Company’s ability to make payments under the TRA and to pay its tax liabilities to taxing authorities generally will depend on our receipt of cash distributions from The Habit Restaurants, LLC. Pursuant to the LLC Agreement, the Continuing LLC Owners have the right to exchange their LLC Units, together with a corresponding number of shares of Class B common stock (which will be cancelled in connection with any such exchange) for, generally, at the option of The Habit Restaurants, Inc. (such determination to be made by the disinterested members of our board of directors), (i) shares of our Class A common stock on a one-for-one basis, subject to customary conversion rate adjustments for stock splits, stock dividends and reclassifications or (ii) cash consideration (generally calculated based on the volume-weighted average price of the Class A common stock of The Habit Restaurants, Inc., as displayed under the heading Bloomberg VWAP on the Bloomberg page designated for the Class A common stock of The Habit Restaurants, Inc. for the 15 trading days immediately prior to the delivery date of a notice of exchange). At any time that an effective registration statement is on file with the SEC with respect to the shares of Class A common stock to be issued upon an exchange, The Habit Restaurants, Inc. may not provide cash consideration upon an exchange to a Continuing LLC Owner without the Continuing LLC Owner’s prior consent. These exchanges are expected to result in increases in the tax basis of the assets of The Habit Restaurants, LLC that otherwise would not have been available. Increases in tax basis resulting from such exchanges may reduce the amount of tax that The Habit Restaurants, Inc. would otherwise be required to pay in the future. This tax basis may also decrease gains (or increase losses) on future dispositions of certain assets to the extent tax basis is allocated to those assets. If the IRS or a state or local taxing authority challenges the tax basis adjustments that give rise to payments under the TRA and the tax basis adjustments are subsequently disallowed, the recipients of payments under the agreement will not reimburse any payments the Company previously made to them. Any such disallowance would be taken into account in determining future payments under the TRA and would, therefore, reduce the amount of any such future payments. Nevertheless, if the claimed tax benefits from the tax basis adjustments are disallowed, the Company’s payments under the TRA could exceed its actual tax savings, and the Company may not be able to recoup payments under the TRA that were calculated on the assumption that the disallowed tax savings were available. The TRA provides that (i) in the event that the Company materially breaches the TRA, (ii) if, at any time, the Company elects an early termination of the TRA, or (iii) upon certain mergers, asset sales, other forms of business combinations or other changes of control, the Company’s (or our successor’s) obligations under the TRA (with respect to all LLC Units, whether or not LLC Units have been exchanged or acquired before or after such transaction) would accelerate and become payable in a lump sum amount equal to the present value of the anticipated future tax benefits calculated based on certain assumptions, including that the Company would have sufficient taxable income to fully utilize the deductions arising from the tax deductions, tax basis and other tax attributes subject to the TRA. The Company’s payment obligations under the TRA with respect to interests in The Habit Restaurants, LLC treated as sold for U.S. federal income tax purposes to the Company in connection with the IPO are calculated based on the IPO price of our Class A common stock net of underwriting discounts. As a result of the foregoing, (i) the Company could be required to make payments under the TRA that are greater than or less than the specified percentage of the actual tax savings the Company realizes in respect of the tax attributes subject to the agreements and (ii) the Company may be required to make an immediate lump sum payment equal to the present value of the anticipated future tax savings, which payment may be made years in advance of the actual realization of such future benefits, if any of such benefits are ever realized. In these situations, the Company’s obligations under the TRA could have a substantial negative impact on its liquidity and could have the effect of delaying, deferring or preventing certain mergers, asset sales, other forms of business combinations or other changes of control. There can be no assurance that the Company will be able to finance its obligations under the TRA in a manner that does not adversely affect its working capital and growth requirements. Payments under the TRA are intended to be treated as additional consideration for the applicable interests in The Habit Restaurants, LLC treated as sold or exchanged (as determined for U.S. federal income tax purposes) to or with the Company, except with respect to certain actual or imputed interest amounts payable under the TRA. As of June 26, 2018, the Company recorded a liability of $83.4 million, representing the payments due to the Continuing LLC Owners under the TRA. The increase of $1.6 million in the TRA liability during the 26 weeks ended June 26, 2018 is primarily a result of updates in estimated future tax savings and also as a result of the exchanges of LLC Units for shares of Class A common stock by the Continuing LLC Owners during the period. As part of the TRA, there are adjustments associated with revisions to the expected TRA liability as a result of updated estimated future tax savings at the federal, state and local level. The amounts of these adjustments were $1.5 million for the 26 week period ended June 26, 2018, and are reflected in the condensed consolidated statements of income. There was no TRA adjustment in the prior year period. In addition, from time to time we may have adjustments to deferred tax assets as a result of changes in the tax basis associated with the TRA. The amounts of these changes are reflected in the consolidated statements of stockholders’ equity. The amount recorded in equity for the 26 weeks ended June 26, 2018 due to changes of the deferred tax assets associated with the tax basis increase was $26,000. Payments are due under the TRA for a given year if the Company has a net realized tax benefit. The realized tax benefit is intended to measure the decrease or increase in the actual tax liability of the Company attributable to the tax benefits defined in the TRA (i.e., basis adjustments and imputed interest), using a “with and without” methodology. Payments are anticipated to be made under the TRA for approximately 20-25 years, with a payment due after the filing of the Company’s federal income tax return, which is due on or about October 15 th Obligations pursuant to the TRA are obligations of the Company. They do not impact the non-controlling interest. These obligations are not income tax obligations and have no impact on the tax provision or the allocation of taxes.

Long-Term Debt

Long-Term Debt	6 Months Ended
	Jun. 26, 2018
Debt Disclosure [Abstract]
Long-Term Debt	Note 7—Long-Term Debt On August 2, 2017, The Habit Restaurants, LLC executed a $20 million credit facility with Bank of the West (the “Credit Facility”) that matures on August 2, 2019. All borrowings under the Credit Facility will bear interest at a variable rate based upon LIBOR plus the applicable margin for LIBOR loans (as defined in the Credit Facility). The Credit Facility has no unused commitment fees. The Company incurred $0.3 million in deferred financing fees related to the Credit Facility that will be amortized over the length of the agreement. That amortization expense is included in interest expense, net on the accompanying condensed consolidated statements of income. As of June 26, 2018, The Habit Restaurants, LLC had no borrowings outstanding against the Credit Facility. Interest related to the Credit Facility and principal payments, if applicable, are due monthly. The Credit Facility is secured by all the assets of The Habit Restaurants, LLC, and the Company is required to comply with certain financial covenants therein. The Credit Facility contains customary representations, warranties, negative and affirmative covenants, including a maximum lease adjusted leverage ratio of 4.00 to 1.00 and a minimum EBITDA of $21.4 million for the twelve month period then ended at the end of each fiscal quarter. As of June 26, 2018, the Company and The Habit Restaurants, LLC were in compliance with all covenants. On January 4, 2018 the Company executed an irrevocable standby letter of credit that expires on January 5, 2019 for $1.5 million related to the Company’s workers’ compensation coverage. This letter of credit is a reduction of the borrowing capacity of our Credit Facility.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 26, 2018
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 8—Commitments and Contingencies Future commitments —The Company’s growth strategy includes new restaurant openings during fiscal year 2018 and beyond. In connection with the build out of the restaurants, the Company may be obligated for a portion of the start-up and/or construction costs. As of June 26, 2018, the Company had approximately $8.0 million in such commitments related to new restaurants. Litigation —The Company is involved in various claims and legal actions that arise in the ordinary course of business. Management does not believe that the ultimate resolution of these actions will have a material adverse effect on the Company’s consolidated financial position, results of operations, liquidity and capital resources. A significant increase in the number of litigated claims or an increase in amounts owing under successfully litigated claims could materially adversely affect the Company’s business, financial condition, results of operations, and cash flows.

Management Incentive Plans

Management Incentive Plans	6 Months Ended
	Jun. 26, 2018
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Management Incentive Plans	Note 9—Management Incentive Plans Stock-based compensation is included in general and administrative expenses on the accompanying condensed consolidated statements of income. The stock-based compensation expense related to the 2014 Omnibus Incentive Plan and to units issued under The Habit Restaurants, LLC Management Incentive Plan is summarized in the table below for the periods indicated: (in thousands) 13 Weeks Ended 26 Weeks Ended June 26, June 27, June 26, June 27, 2018 2017 2018 2017 Stock-based compensation expense $ 672 $ 673 $ 1,339 $ 1,171 2014 Omnibus Incentive Plan Prior to the completion of the Company’s IPO, the board of directors adopted The Habit Restaurants, Inc. 2014 Omnibus Incentive Plan (the “2014 Omnibus Incentive Plan”) and, subsequent to the IPO, all equity-based awards have been granted under the 2014 Omnibus Incentive Plan. The 2014 Omnibus Incentive Plan also permits grants of cash bonuses beginning in fiscal year 2015. This plan authorizes 2,525,275 total options and restricted stock units. No awards may be granted under the plan after November 19, 2024. The purpose of the 2014 Omnibus Incentive Plan is to advance the Company’s interests by providing for the grant to eligible individuals of equity-based and other incentive awards. The 2014 Omnibus Incentive Plan is administered by our board of directors or a committee of our board of directors (the “Administrator”). The Administrator has the authority to, among other things, interpret the 2014 Omnibus Incentive Plan, determine eligibility for, grant and determine the terms of awards under the 2014 Omnibus Incentive Plan, and to do all things necessary to carry out the purposes of the 2014 Omnibus Incentive Plan. The Administrator’s determinations under the 2014 Omnibus Incentive Plan are conclusive and binding. The Administrator will determine the time or times at which an award will vest or become exercisable. The maximum term of an award will not exceed ten years from the date of grant. Non-Qualified Stock Options The following table sets forth information about the fair value of the non-qualified stock option grants on the date of grant using the Black-Scholes option-pricing model and the weighted average assumptions used for such a grant for the 26 weeks ended June 26, 2018: Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding and expected to vest at December 26, 2017 961,668 $ 19.41 8.6 $ — Granted 431,500 $ 9.08 Forfeited (73,225 ) $ 18.62 Exercised — $ — Outstanding and expected to vest at June 26, 2018 1,319,943 $ 15.97 8.7 $ — Exercisable at June 26, 2018 295,295 $ 21.60 7.7 $ — The aggregate intrinsic value in the table above is obtained by subtracting the weighted average exercise price from the fair value of the underlying common stock as of June 26, 2018 and multiplying this result by the related number of options outstanding and expected to vest at June 26, 2018. The fair value of the common stock as of June 26, 2018 used in the above calculation was $10.50 per share, the closing price of the Company’s Class A common stock on June 26, 2018, the last trading day of the second quarter. There was approximately $3.7 million of total unrecognized compensation costs related to options granted under the Plan as of June 26, 2018. That cost is expected to be recognized over a weighted average period of 3.6 years. Restricted Stock Units A summary of stock-based compensation activity related to restricted stock units for the 26 weeks ended June 26, 2018 are as follows: Units Weighted Average Fair Value Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding and expected to vest at December 26, 2017 250,552 $ 18.66 8.7 $ 2,380,244 Granted 135,546 $ 9.05 Forfeited (17,812 ) $ 18.26 Vested (52,315 ) $ 19.56 Outstanding and expected to vest at June 26, 2018 315,971 $ 14.42 8.9 $ 3,317,696 The aggregate intrinsic value in the table above is obtained by multiplying the related number of units outstanding and expected to vest at June 26, 2018 by the fair value of the common stock as of June 26, 2018. The fair value of the common stock as of June 26, 2018 used in the above calculation was $10.50 per share, the closing price of the Company’s common stock on June 26, 2018, the last trading day of the second quarter. The fair value of the restricted stock units is the quoted market value of our common stock on the date of grant. As of June 26, 2018, total unrecognized stock-based compensation expense related to non-vested restricted stock units was approximately $3.7 million. That cost is expected to be recognized over a weighted average period of 3.6 years. The Habit Restaurants, LLC Management Incentive Plan In connection with the IPO, the Company converted all of the outstanding vested and unvested Class C units into an equivalent amount of vested and unvested LLC Units of The Habit Restaurants, LLC, respectively. As of June 26, 2018 there was approximately $0.5 million of total unrecognized stock-based compensation expense related to these units. That cost is expected to be recognized over a weighted average period of 0.8 years.

Summary of Significant Accoun16

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 26, 2018
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates —The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes. Actual results could differ from those estimates.
Concentration of Credit Risk	Concentration of Credit Risk —Financial instruments, which potentially subject the Company to concentrations of credit risk, consist primarily of cash and cash equivalents. At June 26, 2018 and December 26, 2017, the Company maintained approximately $9 million and $7 million, respectively, of its day-to-day operating cash balances with a major financial institution, of which $0.2 million and $0.2 million, respectively, represents restricted cash in an impound account for franchisees in the state of Washington. The remaining $15 million and $21 million at June 26, 2018 and December 26, 2017, respectively, was invested with a major financial institution and consisted entirely of U.S. Treasury instruments with a maturity of three months or less at the date of purchase. At June 26, 2018 and December 26, 2017 and at various times during the periods then ended, cash and cash equivalents balances were in excess of Federal Depository Insurance Corporation insured limits. While the Company monitors the cash balances in its operating accounts on a daily basis and adjusts the cash balances as appropriate, these cash balances could be impacted if the underlying financial institutions fail or are subject to other adverse conditions in the financial markets. To date, the Company has experienced no loss or lack of access to cash in its operating accounts.
Fair Value Measurements	Fair Value Measurements —The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and all other current liabilities approximate fair values due to the short maturities of these instruments.
Self-insurance Program	Self-insurance Program —Beginning in fiscal year 2018, the Company began a modified self-insurance workers’ compensation program. In order to minimize the exposure under the self-insurance program, the Company purchased stop-loss coverage both on a per-occurrence and on an aggregate basis. The self-insured losses under the program are accrued based on the Company’s estimate of the expected liability for both claims incurred and incurred but not reported basis. The accruals for the modified self-insurance program involve certain management judgments and assumptions regarding the frequency and severity of claims, recent historical patterns of claim development, independent actuarial assessments, and the Company’s experience with claim-reserve management and settlement practices. These accruals are included in employee-related accruals in the accompanying condensed consolidated balance sheet for the fiscal 2018 year. The Company’s actual losses may be significantly different than the estimates currently recorded.
Income Taxes	Income Taxes —The Company records a tax provision for the anticipated tax consequences of the reported results of operations. The provision for income taxes is computed using the asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax basis of assets and liabilities, and for operating losses and tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in effect for the years in which those tax assets are expected to be realized or settled. The Company may record a valuation allowance, if conditions are applicable, to reduce deferred tax assets to the amount that is believed more likely than not to be realized.
Non-controlling Interests	Non-controlling Interests —The non-controlling interests on the condensed consolidated statements of income represents the portion of earnings or loss before income taxes attributable to the economic interest in the Company’s subsidiary, The Habit Restaurants, LLC, held by the Continuing LLC Owners. Non-controlling interests on the condensed consolidated balance sheet represents the portion of net assets of the Company attributable to the non-controlling Continuing LLC Owners, based on the portion of the LLC Units owned by such unit holders. As of June 26, 2018 and June 27, 2017, the non-controlling interest was 21.2% and 22.1%, respectively.
Earnings per Share	Earnings per Share —Basic earnings per share (“basic EPS”) is computed by dividing net income attributable to The Habit Restaurants, Inc. by the weighted average number of shares outstanding for the reporting period. Diluted earnings per share (“diluted EPS”) gives effect during the reporting period to all dilutive potential shares outstanding resulting from employee stock-based awards. The following table sets forth the calculation of basic and diluted earnings per share for the 13 and 26 weeks ended June 26, 2018 and June 27, 2017, respectively: 13 Weeks Ended 26 Weeks Ended June 26, June 27, June 26, June 27, (amounts in thousands, except share and per share data) 2018 2017 2018 2017 Numerator: Net income attributable to controlling and non-controlling interests $ 2,829 $ 1,718 $ 3,519 $ 4,421 Less: net income attributable to non-controlling interests $ (773 ) $ (601 ) $ (808 ) $ (1,506 ) Net income attributable to The Habit Restaurants, Inc. $ 2,056 $ 1,117 $ 2,711 $ 2,915 Denominator: Weighted average shares of Class A common stock outstanding Basic 20,505,049 20,259,140 20,472,151 20,223,913 Diluted 20,592,768 20,325,493 20,543,412 20,269,425 Net income attributable to The Habit Restaurants, Inc. per share Class A common stock Basic $ 0.10 $ 0.06 $ 0.13 $ 0.14 Diluted $ 0.10 $ 0.05 $ 0.13 $ 0.14 Below is a reconciliation of basic and diluted share counts Basic 20,505,049 20,259,140 20,472,151 20,223,913 Dilutive effect of stock options and restricted stock units 87,719 66,353 71,261 45,512 Diluted 20,592,768 20,325,493 20,543,412 20,269,425 Diluted earnings per share of Class A common stock is computed similarly to basic earnings per share except the weighted average shares outstanding are increased to include additional shares from the assumed exercise of any common stock equivalents using the treasury method, if dilutive. The Company’s Class B common stock represent voting interests and do not participate in the earnings of the Company. Accordingly, there is no earnings per share related to the Company’s Class B common stock. The Company’s LLC Units are considered common stock equivalents for this purpose. The number of additional shares of Class A common stock related to these common stock equivalents is calculated using the if-converted method. The potential impact of the exchange of the 5,533,729 LLC Units on the diluted EPS had no impact and were therefore excluded from the calculation. As of June 26, 2018, there were 2,525,275 options authorized under our 2014 Omnibus Incentive Plan of which 1,863,559 and 1,269,013 had been granted as of June 26, 2018 and June 27, 2017, respectively. The number of dilutive shares of Class A common stock related to these options was calculated using the treasury stock method and 67,377 and 33,786 shares and 42,051 and 29,414 shares have been excluded from the diluted EPS for the 13 and 26 weeks ended June 26, 2018 and June 27, 2017, respectively, because they were anti-dilutive.
Recent Accounting Pronouncements	Recent Accounting Pronouncements — In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02 Leases, which supersedes ASC 840 Leases and creates a new topic, ASC 842 Leases. This update requires lessees to recognize a lease liability and a right-of-use asset for all leases, including operating leases, with an expected term greater than 12 months on its balance sheet. The update also expands the required quantitative and qualitative disclosures surrounding leases. This update is effective for fiscal years beginning after December 15, 2018 and interim periods within those fiscal years, with early adoption permitted. In July 2018, the FASB issued ASU 2018-11 which provides an alternative transition method that allows entities to apply the new leases standard at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. This transition method option is in addition to the existing transition method of using a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. The Company is currently evaluating which transition method it will use. The Company anticipates taking advantage of the practical expedient options which allows an entity to not reassess whether any existing or expired contracts contain leases, not reassess lease classifications for existing or expired leases, and an entity does not need to reassess initial direct costs for any existing leases. The Company’s operating lease obligations as of June 26, 2018 were approximately $253.7 million. The discounted minimum remaining operating lease obligations will be the starting point for determining the right-of-use asset and lease liability. The Company expects that adoption of the new guidance will have a material impact on its consolidated balance sheets due to recognition of the right-of-use asset and lease liability related to current operating leases and the derecognition of the buildings that the Company has determined that it is the accounting owner of under build-to-suit lease guidance contained in ASC 840. The Company is using their current lease software, which has been enhanced to account for ASC 842, and is continuing the process of validating occupancy information in preparation for the new reporting, disclosure and audit for this standard update on its consolidated financial statements.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements — In March 2016, the FASB issued ASU No. 2016–04, “Liabilities – Extinguishment of Liabilities: Recognition of Breakage for Certain Prepaid Stored–Value Products,” which is intended to eliminate current and future diversity in practice related to derecognition of prepaid stored–value product liability in a way that aligns with the new revenue recognition guidance. The update is effective for fiscal years beginning after December 15, 2017; with early adoption permitted. The Company adopted this ASU in the first quarter of fiscal 2018 and there was no impact on our consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers. This ASU is a comprehensive new revenue recognition model that requires a company to recognize revenue to depict the transfer of goods or services to a customer at an amount that reflects the consideration it expects to receive in exchange for those goods or services. This update is effective for annual reporting periods beginning after December 15, 2017, with early adoption permitted. The Company adopted this ASU in the first quarter of fiscal 2018 using the full retrospective approach and accordingly, has adjusted all prior periods reported for the effect of this new guidance. The new revenue guidance does not have an impact on the recognition of revenue from company-operated restaurants or royalty revenue and development fees from franchisees and licensees. Additionally, the new revenue guidance does not impact the revenue recognized from gift cards. The new guidance does impact the revenue recognition of initial franchise and license fees. Previously, the Company recognized the initial franchise or license fee as revenue when the restaurant opened. Under the new guidance, the Company has identified separate performance obligations over the term of the contract and will recognize revenue as those performance obligations are satisfied. These performance obligations include rights to use trademarks and intellectual property, initial training and other operational support visits. The Company recognized a reduction of $0.4 million to retained earnings as the cumulative effect of adoption of this accounting change as of December 26, 2017 with a corresponding increase of deferred franchise income on the condensed consolidated balance sheet. The Company also recognized an increase in revenue of $5,000 and a decrease in revenue of $40,000, as previously reported, for the 13 and 26 weeks ended June 27, 2017, respectively, as a result of the adoption of this new standard. The Company also recognized an increase of $0.01 in basic earnings per share for the 13 weeks ended June 27, 2017 and a decrease of $0.01 in basic and diluted earnings per share for the 26 weeks ended June 27, 2017 as a result of the revenue adjustments made related to the adoption of this new standard.

Summary of Significant Accoun17

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 26, 2018
Accounting Policies [Abstract]
Schedule of Calculation of Basic and Diluted Earnings Per Share	The following table sets forth the calculation of basic and diluted earnings per share for the 13 and 26 weeks ended June 26, 2018 and June 27, 2017, respectively: 13 Weeks Ended 26 Weeks Ended June 26, June 27, June 26, June 27, (amounts in thousands, except share and per share data) 2018 2017 2018 2017 Numerator: Net income attributable to controlling and non-controlling interests $ 2,829 $ 1,718 $ 3,519 $ 4,421 Less: net income attributable to non-controlling interests $ (773 ) $ (601 ) $ (808 ) $ (1,506 ) Net income attributable to The Habit Restaurants, Inc. $ 2,056 $ 1,117 $ 2,711 $ 2,915 Denominator: Weighted average shares of Class A common stock outstanding Basic 20,505,049 20,259,140 20,472,151 20,223,913 Diluted 20,592,768 20,325,493 20,543,412 20,269,425 Net income attributable to The Habit Restaurants, Inc. per share Class A common stock Basic $ 0.10 $ 0.06 $ 0.13 $ 0.14 Diluted $ 0.10 $ 0.05 $ 0.13 $ 0.14 Below is a reconciliation of basic and diluted share counts Basic 20,505,049 20,259,140 20,472,151 20,223,913 Dilutive effect of stock options and restricted stock units 87,719 66,353 71,261 45,512 Diluted 20,592,768 20,325,493 20,543,412 20,269,425

Non-controlling Interests (Tabl

Non-controlling Interests (Tables)	6 Months Ended
	Jun. 26, 2018
Noncontrolling Interest [Abstract]
Summary of Net Income Attributable to Non-Controlling Interests	The non-controlling interests upon the completion of the IPO was 65.5%. Upon completion of the follow-on offering in April 2015, the non-controlling interests portion was 47.1%. The non-controlling interests portion changes as Continuing LLC Owners exchange their LLC Units, together with a corresponding number of shares of Class B common stock, for Class A common stock. The non-controlling interests on the condensed consolidated balance sheet were adjusted to reflect the non-controlling interests portion as of June 26, 2018, which was 21.2%. The amounts of these changes are reflected in the condensed consolidated statements of stockholders’ equity. The amount recorded in equity for the 26 weeks ended June 26, 2018 was $0.7 million. Net income attributable to non-controlling interests is calculated based on the non-controlling interests ownership percentage in effect at that time. The following table represents the weighted average non-controlling interests for the periods presented (dollar amounts in thousands): 13 Weeks Ended 26 Weeks Ended June 26, June 27, June 26, June 27, 2018 2017 2018 2017 Income before income taxes of The Habit Restaurants, LLC and its subsidiaries $ 3,638 $ 2,721 $ 3,806 $ 6,724 Weighted average non-controlling interests ownership percentage 21.2 % 22.1 % 21.2 % 22.4 % Net income attributable to non-controlling interests $ 773 $ 601 $ 808 $ 1,506

Property and Equipment, net (Ta

Property and Equipment, net (Tables)	6 Months Ended
	Jun. 26, 2018
Property Plant And Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment consists of the following (amounts in thousands): June 26, December 26, 2018 2017 Leasehold improvements $ 110,786 $ 96,318 Equipment 62,058 53,563 Furniture and fixtures 27,082 24,702 Buildings under deemed landlord financing 17,535 13,966 Smallwares 2,156 1,899 Vehicles 2,377 2,209 Construction in progress 13,138 13,700 235,132 206,357 Less: Accumulated depreciation and amortization (77,774 ) (66,401 ) $ 157,358 $ 139,956

Management Incentive Plans (Tab

Management Incentive Plans (Tables)	6 Months Ended
	Jun. 26, 2018
Schedule of Restricted Stock Units, Activity	A summary of stock-based compensation activity related to restricted stock units for the 26 weeks ended June 26, 2018 are as follows: Units Weighted Average Fair Value Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding and expected to vest at December 26, 2017 250,552 $ 18.66 8.7 $ 2,380,244 Granted 135,546 $ 9.05 Forfeited (17,812 ) $ 18.26 Vested (52,315 ) $ 19.56 Outstanding and expected to vest at June 26, 2018 315,971 $ 14.42 8.9 $ 3,317,696
Non-Qualified Stock Options [Member]
Schedule of Non-Qualified Stock Option Grants, Activity	The following table sets forth information about the fair value of the non-qualified stock option grants on the date of grant using the Black-Scholes option-pricing model and the weighted average assumptions used for such a grant for the 26 weeks ended June 26, 2018: Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding and expected to vest at December 26, 2017 961,668 $ 19.41 8.6 $ — Granted 431,500 $ 9.08 Forfeited (73,225 ) $ 18.62 Exercised — $ — Outstanding and expected to vest at June 26, 2018 1,319,943 $ 15.97 8.7 $ — Exercisable at June 26, 2018 295,295 $ 21.60 7.7 $ —
2014 Omnibus Incentive Plan [Member]
Summary of Stock-Based Compensation Expense Related to Incentive Plan	The stock-based compensation expense related to the 2014 Omnibus Incentive Plan and to units issued under The Habit Restaurants, LLC Management Incentive Plan is summarized in the table below for the periods indicated: (in thousands) 13 Weeks Ended 26 Weeks Ended June 26, June 27, June 26, June 27, 2018 2017 2018 2017 Stock-based compensation expense $ 672 $ 673 $ 1,339 $ 1,171

Nature of Operations and Basi21

Nature of Operations and Basis of Presentation - Additional Information (Detail)	6 Months Ended
	Jun. 26, 2018RestaurantLicenseFranchiseshares
Nature Of Operations And Basis Of Accounting Presentation [Line Items]
Place of formation	Delaware
Date of formation	Jul. 24, 2014
Common units held	5,533,729
Voting rights description	Each share of Class B common stock provides its holder with no economic rights but entitles the holder to one vote on matters presented to The Habit Restaurants, Inc.’s stockholders. Holders of Class A common stock and Class B common stock generally vote together as a single class on all matters presented to our stockholders for their vote or approval, except as otherwise required by applicable law.
Number of fast casual restaurants | Restaurant	211
Number of license agreements | License	4
Number of franchise agreements | Franchise	5
Number of licensed location | License	3
Number of franchise location | Franchise	17
Restricted Stock Units (RSUs) [Member]
Nature Of Operations And Basis Of Accounting Presentation [Line Items]
Units, vested	52,315
Units, forfeited	17,812
Class B Common Stock [Member]
Nature Of Operations And Basis Of Accounting Presentation [Line Items]
Conversion of common stock	83,893
Habit Restaurants, LLC [Member]
Nature Of Operations And Basis Of Accounting Presentation [Line Items]
Common units held	20,514,660
Economic interest	78.80%
Units, forfeited	28,950

Summary of Significant Accoun22

Summary of Significant Accounting Polices - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 26, 2018	Jun. 27, 2017	Jun. 26, 2018	Jun. 27, 2017	Dec. 26, 2017	Apr. 30, 2015	Nov. 25, 2014
Significant Accounting Policies [Line Items]
Cash	$ 9,000,000		$ 9,000,000		$ 7,000,000
Restricted cash	200,000		200,000		200,000
U.S. Treasury instruments	$ 15,000,000		$ 15,000,000		$ 21,000,000
Common units held	5,533,729		5,533,729
Anti-dilutive shares	67,377	33,786	42,051	29,414
ASU No. 2016-02 [Member]
Significant Accounting Policies [Line Items]
Operating lease obligations	$ 253,700,000		$ 253,700,000
ASU No. 2014-09 [Member]
Significant Accounting Policies [Line Items]
Reduction to retained earnings as cumulative effect of adoption of accounting standard update	$ 400,000		400,000
Increase and decrease in revenue as a result of adoption of accounting standard update		$ 5,000	$ (40,000)
Increase in basic earnings per share as a result of adoption of accounting standard update		$ 0.01
Decrease in basic and diluted earnings per share as a result of adoption of accounting standard update				$ 0.01
2014 Omnibus Incentive Plan [Member]
Significant Accounting Policies [Line Items]
Options granted			1,863,559	1,269,013
Options and Restricted Stock Units (RSUs) [Member] | 2014 Omnibus Incentive Plan [Member]
Significant Accounting Policies [Line Items]
Number of shares authorized	2,525,275		2,525,275
Habit Restaurants, LLC [Member]
Significant Accounting Policies [Line Items]
Non-controlling interests ownership percentage	21.20%	22.10%	21.20%	22.10%		47.10%	65.50%
Common units held	20,514,660		20,514,660

Summary of Significant Accoun23

Summary of Significant Accounting Policies - Schedule of Calculation of Basic and Diluted Earnings Per Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 26, 2018	Jun. 27, 2017	Jun. 26, 2018	Jun. 27, 2017
Numerator:
Net income attributable to controlling and non-controlling interests	$ 2,829	$ 1,718	$ 3,519	$ 4,421
Less: net income attributable to non-controlling interests	(773)	(601)	(808)	(1,506)
Net income attributable to The Habit Restaurants, Inc.	$ 2,056	$ 1,117	$ 2,711	$ 2,915
Class A Common Stock [Member]
Denominator: Weighted average shares of Class A common stock outstanding
Basic	20,505,049	20,259,140	20,472,151	20,223,913
Diluted	20,592,768	20,325,493	20,543,412	20,269,425
Net income attributable to The Habit Restaurants, Inc. per share Class A common stock
Basic	$ 0.10	$ 0.06	$ 0.13	$ 0.14
Diluted	$ 0.10	$ 0.05	$ 0.13	$ 0.14
Below is a reconciliation of basic and diluted share counts
Basic	20,505,049	20,259,140	20,472,151	20,223,913
Dilutive effect of stock options and restricted stock units	87,719	66,353	71,261	45,512
Diluted	20,592,768	20,325,493	20,543,412	20,269,425

Non-controlling Interests - Add

Non-controlling Interests - Additional Information (Detail) - Habit Restaurants, LLC [Member] - USD ($) $ in Millions	3 Months Ended
	Jun. 26, 2018	Jun. 27, 2017	Apr. 30, 2015	Nov. 25, 2014
Noncontrolling Interest [Line Items]
Non-controlling interests ownership percentage	21.20%	22.10%	47.10%	65.50%
Non-controlling interests recorded in equity	$ 0.7

Non-controlling Interests - Sum

Non-controlling Interests - Summary of Net Income Attributable to Non-Controlling Interests (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 26, 2018	Jun. 27, 2017	Jun. 26, 2018	Jun. 27, 2017
Noncontrolling Interest [Line Items]
Income before income taxes of The Habit Restaurants, LLC and its subsidiaries	$ 3,638	$ 2,721	$ 3,806	$ 6,724
Net income attributable to non-controlling interests	$ 773	$ 601	$ 808	$ 1,506
Habit Restaurants, LLC [Member]
Noncontrolling Interest [Line Items]
Weighted average non-controlling interests ownership percentage	21.20%	22.10%	21.20%	22.40%

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Millions	Jun. 26, 2018	Dec. 26, 2017
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of investments	$ 15	$ 21
Marketable Securities [Member] | Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of investments	$ 15	$ 21

Property and Equipment, Net - S

Property and Equipment, Net - Schedule of Property and Equipment (Detail) - USD ($) $ in Thousands	Jun. 26, 2018	Dec. 26, 2017
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 235,132	$ 206,357
Less: Accumulated depreciation and amortization	(77,774)	(66,401)
Property and equipment, net	157,358	139,956
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	110,786	96,318
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	62,058	53,563
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	27,082	24,702
Buildings under deemed landlord financing [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	17,535	13,966
Smallwares [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,156	1,899
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,377	2,209
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 13,138	$ 13,700

Property and Equipment, Net - A

Property and Equipment, Net - Additional Information (Detail) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 26, 2018USD ($)Buildings	Jun. 27, 2017USD ($)	Jun. 26, 2018USD ($)Buildings	Jun. 27, 2017USD ($)	Dec. 26, 2017Buildings
Property, Plant and Equipment [Line Items]
Depreciation expense | $	$ 6,021	$ 4,467	$ 11,604	$ 8,716
Buildings under deemed landlord financing [Member]
Property, Plant and Equipment [Line Items]
Number of owned buildings under deemed landlord financing | Buildings	28		28		25

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	1 Months Ended	3 Months Ended	6 Months Ended		12 Months Ended
	Nov. 30, 2014	Mar. 27, 2018	Jun. 26, 2018	Jun. 27, 2017	Dec. 30, 2014
Income Tax Contingency [Line Items]
Percentage of income tax rates			(48.42%)	34.05%
U.S. corporate effective income tax rate			21.00%
Percentage of bonus depreciation for qualified assets placed in service inclusion of commissions and performance based compensation			100.00%
Increase decrease in Tax Receivable Agreement liability current		$ (700,000)
Percentage of cash savings required to pay to continuing LLC owners	85.00%
Percentage of tax savings retained	15.00%
Amounts payable under Tax Receivable Agreement			$ 83,400,000
Tax Receivable Agreement liability adjustment			1,473,000	$ 0
Increase in deferred tax asset			$ 26,000
Minimum [Member]
Income Tax Contingency [Line Items]
Payments anticipated period under Tax Receivable Agreement			20 years
Payment obligation due period under Tax Receivable Agreement			95 days
Maximum [Member]
Income Tax Contingency [Line Items]
Payments anticipated period under Tax Receivable Agreement			25 years
Payment obligation due period under Tax Receivable Agreement			125 days
Class A Common Stock [Member]
Income Tax Contingency [Line Items]
Increase in Tax Receivable Agreement liability			$ 1,600,000
LIBOR [Member]
Income Tax Contingency [Line Items]
Rate of interest to accrue					2.00%
Habit Restaurants, Inc. [Member]
Income Tax Contingency [Line Items]
Percentage of income tax rates			31.98%	41.05%

Long-Term Debt - Additional Inf

Long-Term Debt - Additional Information (Detail) - USD ($)	Jan. 04, 2018	Aug. 02, 2017	Jun. 26, 2018
Debt Instrument [Line Items]
Debt Instrument, Covenant Compliance			As of June 26, 2018, the Company and The Habit Restaurants, LLC were in compliance with all covenants.
Financial Standby Letter of Credit [Member]
Debt Instrument [Line Items]
Credit facility, maturity	Jan. 5, 2019
Letter of credit workers compensation coverage	$ 1,500,000
Habit Restaurants, LLC [Member] | Credit Facility [Member]
Debt Instrument [Line Items]
Borrowings amount outstanding under credit facility			$ 0
Habit Restaurants, LLC [Member] | Credit Facility [Member] | Bank of The West [Member]
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity		$ 20,000,000
Credit facility, maturity		Aug. 2, 2019
Unused commitment fees		$ 0
Credit facility, interest rate description			All borrowings under the Credit Facility will bear interest at a variable rate based upon LIBOR plus the applicable margin for LIBOR loans (as defined in the Credit Facility).
Deferred financing fees		$ 300,000
Maximum lease adjusted leverage ratio		400.00%
Minimum adjusted EBITDA		$ 21,400,000
Debt Instrument, Covenant Description			The Credit Facility contains customary representations, warranties, negative and affirmative covenants, including a maximum lease adjusted leverage ratio of 4.00 to 1.00 and a minimum EBITDA of $21.4 million for the twelve month period then ended at the end of each fiscal quarter.

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) $ in Millions	6 Months Ended
	Jun. 26, 2018USD ($)
Commitments And Contingencies Disclosure [Abstract]
Commitments related to new restaurants	$ 8
Commitments description	In connection with the build out of the restaurants, the Company may be obligated for a portion of the start-up and/or construction costs.

Management Incentive Plans - Su

Management Incentive Plans - Summary of Stock-Based Compensation Expense Related to Incentive Plan (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 26, 2018	Jun. 27, 2017	Jun. 26, 2018	Jun. 27, 2017
2014 Omnibus Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 672	$ 673	$ 1,339	$ 1,171

Management Incentive Plans - Ad

Management Incentive Plans - Additional Information (Detail) $ / shares in Units, $ in Millions	6 Months Ended
	Jun. 26, 2018USD ($)$ / sharesshares
Non-Qualified Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation costs related to options	$ 3.7
Weighted average period, cost expected to be recognized	3 years 7 months 6 days
Non-Qualified Stock Options [Member] | Class A Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Closing stock price of common stock | $ / shares	$ 10.50
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Closing stock price of common stock | $ / shares	$ 10.50
Weighted average period, cost expected to be recognized	3 years 7 months 6 days
Unrecognized stock-based compensation expense related to non-vested restricted stock units	$ 3.7
2014 Omnibus Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Incentive plan description	The 2014 Omnibus Incentive Plan is administered by our board of directors or a committee of our board of directors (the “Administrator”). The Administrator has the authority to, among other things, interpret the 2014 Omnibus Incentive Plan, determine eligibility for, grant and determine the terms of awards under the 2014 Omnibus Incentive Plan, and to do all things necessary to carry out the purposes of the 2014 Omnibus Incentive Plan. The Administrator’s determinations under the 2014 Omnibus Incentive Plan are conclusive and binding. The Administrator will determine the time or times at which an award will vest or become exercisable. The maximum term of an award will not exceed ten years from the date of grant.
2014 Omnibus Incentive Plan [Member] | Options and Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized | shares	2,525,275
2014 Omnibus Incentive Plan [Member] | Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award granted expiry date	Nov. 19, 2024
Habit Restaurants LLC Management Incentive Plan [Member] | Class C Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average period, cost expected to be recognized	9 months 18 days
Unrecognized stock-based compensation expense related to units	$ 0.5

Management Incentive Plans - Sc

Management Incentive Plans - Schedule of Non-Qualified Stock Option Grants, Activity (Detail) - Non-Qualified Stock Options [Member] - USD ($)	6 Months Ended	12 Months Ended
	Jun. 26, 2018	Dec. 26, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, Outstanding and expected to vest, Beginning Balance	961,668
Options, Granted	431,500
Options, Forfeited	(73,225)
Options, Exercised	0
Options, Outstanding and expected to vest, Ending Balance	1,319,943	961,668
Options, Exercisable	295,295
Weighted Average Exercise Price, Outstanding and expected to vest, Beginning Balance	$ 19.41
Weighted Average Exercise Price, Granted	9.08
Weighted Average Exercise Price, Forfeited	18.62
Weighted Average Exercise Price, Exercised	0
Weighted Average Exercise Price, Outstanding and expected to vest, Ending Balance	15.97	$ 19.41
Weighted Average Exercise Price, Exercisable	$ 21.60
Weighted Average Remaining Contractual Term (Years), Outstanding and expected to vest	8 years 8 months 12 days	8 years 7 months 6 days
Weighted Average Remaining Contractual Term (Years), Exercisable	7 years 8 months 12 days
Aggregate Intrinsic Value, Outstanding and expected to vest	$ 0	$ 0
Aggregate Intrinsic Value, Exercisable	$ 0

Management Incentive Plans - 35

Management Incentive Plans - Schedule of Restricted Stock Units, Activity (Detail) - Restricted Stock Units (RSUs) [Member] - USD ($)	6 Months Ended	12 Months Ended
	Jun. 26, 2018	Dec. 26, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units, Outstanding and expected to vest, Beginning Balance	250,552
Units, Granted	135,546
Units, Forfeited	(17,812)
Units, Vested	(52,315)
Units, Outstanding and expected to vest, Ending Balance	315,971	250,552
Weighted Average Fair Value, Outstanding and expected to vest, Beginning Balance	$ 18.66
Weighted Average Fair Value, Granted	9.05
Weighted Average Fair Value, Forfeited	18.26
Weighted Average Fair Value, Vested	19.56
Weighted Average Fair Value, Outstanding and expected to vest, Ending Balance	$ 14.42	$ 18.66
Weighted Average Remaining Contractual Term (Years), Outstanding and expected to vest	8 years 10 months 24 days	8 years 8 months 12 days
Aggregate Intrinsic Value, Outstanding and expected to vest	$ 3,317,696	$ 2,380,244