Ruby Tuesday 10-K 15 Aug 16 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	May 31, 2016	Aug. 10, 2016	Dec. 01, 2015
Document Information [Line Items]
Entity Registrant Name	RUBY TUESDAY INC
Entity Central Index Key	68,270
Trading Symbol	rt
Current Fiscal Year End Date	--05-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		60,137,399
Entity Public Float			$ 343,124,069
Document Type	10-K
Document Period End Date	May 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	May 31, 2016		Jun. 02, 2015	Jun. 03, 2014
Revenues:
Restaurant sales and operating revenue	$ 1,085,034		$ 1,120,142	$ 1,162,423
Franchise revenue	6,194		6,424	6,323
Total revenue	1,091,228		1,126,566	1,168,746
Operating costs and expenses:
Cost of goods sold (excluding depreciation and amortization shown below)	298,529		305,306	321,521
Payroll and related costs	374,561		383,261	404,379
Other restaurant operating costs	229,518		242,109	257,928
Depreciation and amortization	51,358		52,391	57,347
Selling, general, and administrative, net	109,627		115,327	137,151
Closure and impairment	62,681		10,542	32,831
Trademark impairments	1,999			855
Gain on sales of Lime Fresh Mexican Grill assets	(5,937)
Interest expense, net	21,764		22,735	24,945
(Gain)/loss on extinguishment of debt	(10)			1,364
Total operating costs and expenses	1,144,090		1,131,671	1,238,321
Loss from continuing operations before income taxes	(52,862)		(5,105)	(69,575)
Benefit for income taxes from continuing operations	(2,180)		(1,911)	(4,665)
Loss from continuing operations	(50,682)		(3,194)	(64,910)
Income from discontinued operations, net of tax				564
Net loss	(50,682)		(3,194)	(64,346)
Other comprehensive income:
Pension liability reclassification	831		(40)	45
Total comprehensive loss	$ (49,851)		$ (3,234)	$ (64,301)
Basic loss per share:
Loss from continuing operations (in dollars per share)	$ (0.83)		$ (0.05)	$ (1.08)
Income from discontinued operations (in dollars per share)				0.01
Net loss per share (in dollars per share)	(0.83)	[1]	(0.05)	(1.07)
Diluted loss per share:
Loss from continuing operations (in dollars per share)	(0.83)		(0.05)	(1.08)
Income from discontinued operations (in dollars per share)				0.01
Net loss per share (in dollars per share)	$ (0.83)	[1]	$ (0.05)	$ (1.07)
Weighted average shares:
Weighted average common shares outstanding (in shares)	60,871		60,580	60,231
Diluted (in shares)	60,871		60,580	60,231
[1]	The sum of the quarterly (loss)/income per share does not equal the reported annual amount as each is computed independently based upon the weighted average number of shares outstanding for the period.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	May 31, 2016	Jun. 02, 2015
Current assets:
Cash and cash equivalents	$ 67,341	$ 75,331
Accounts and other receivables	12,827	5,287
Inventories:
Merchandise	13,799	12,861
China, silver and supplies	7,796	7,550
Income tax receivable	3,003
Prepaid rent and other expenses	11,508	12,398
Assets held for sale	4,642	5,453
Total current assets	120,916	118,880
Property and equipment, net	671,250	752,174
Other assets	45,751	54,398
Total assets	837,917	925,452
Current liabilities:
Accounts payable	22,141	23,005
Accrued liabilities:
Taxes, other than income and payroll	10,769	11,067
Payroll and related costs	14,561	20,351
Insurance	5,109	7,633
Deferred revenue – gift cards	16,354	16,636
Rent and other	18,838	20,535
Less current maturities	9,934	10,078
Income tax payable		1,069
Deferred income taxes, net		7
Total current liabilities	97,706	110,381
Long-term debt and capital leases, less current maturities	213,803	231,017
Deferred income taxes, net		1,442
Deferred escalating minimum rent	51,535	50,768
Other deferred liabilities	67,093	66,261
Total liabilities	430,137	459,869
Commitments and contingencies (Note 12)
Shareholders’ equity:
Common stock, $0.01 par value; (authorized: 100,000 shares; issued: 2016 – 60,137 shares, 2015 – 62,098 shares)	601	621
Capital in excess of par value	75,938	83,870
Retained earnings	341,350	392,032
Deferred compensation liability payable in Company stock	521	681
Company stock held by Deferred Compensation Plan	(521)	(681)
Accumulated other comprehensive loss	(10,109)	(10,940)
Total shareholders' equity	407,780	465,583
Total liabilities and shareholders' equity	$ 837,917	$ 925,452

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares shares in Thousands	May 31, 2016	Jun. 02, 2015
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	100,000	100,000
Common stock, shares issued (in shares)	60,137	62,098

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Deferred Compensation, Share-based Payments [Member]	Common Stock Held by the Deferred Compensation Plan [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Jun. 04, 2013	61,248
Balance at Jun. 04, 2013	$ 612	$ 67,596	$ 459,572	$ 1,094	$ (1,094)	$ (10,945)	$ 516,835
Net (loss)/income			(64,346)				(64,346)
Pension liability reclassification						45	45
Shares issued pursuant to compensation plans, net of cancellations (in shares)	258
Shares issued pursuant to compensation plans, net of cancellations	$ 3	1,573					1,576
Share-based compensation, including taxes		7,678					7,678
Stock repurchases (in shares)	(64)
Stock repurchases	$ (1)	(578)					(579)
Changes in Deferred Compensation Plan				(472)	472
Balance (in shares) at Jun. 03, 2014	61,442
Balance at Jun. 03, 2014	$ 614	76,269	395,226	622	(622)	(10,900)	461,209
Net (loss)/income			(3,194)				(3,194)
Pension liability reclassification						(40)	(40)
Shares issued pursuant to compensation plans, net of cancellations (in shares)	665
Shares issued pursuant to compensation plans, net of cancellations	$ 7	549					556
Share-based compensation, including taxes		7,125					7,125
Stock repurchases (in shares)	(9)
Stock repurchases		(73)					(73)
Changes in Deferred Compensation Plan				59	(59)
Balance (in shares) at Jun. 02, 2015	62,098
Balance at Jun. 02, 2015	$ 621	83,870	392,032	681	(681)	(10,940)	465,583
Net (loss)/income			(50,682)				(50,682)
Pension liability reclassification						831	831
Shares issued pursuant to compensation plans, net of cancellations (in shares)	(88)
Shares issued pursuant to compensation plans, net of cancellations	$ (1)	1
Share-based compensation, including taxes		2,125					2,125
Stock repurchases (in shares)	(1,873)
Stock repurchases	$ (19)	(10,058)					(10,077)
Changes in Deferred Compensation Plan				(160)	160
Balance (in shares) at May. 31, 2016	60,137
Balance at May. 31, 2016	$ 601	$ 75,938	$ 341,350	$ 521	$ (521)	$ (10,109)	$ 407,780

Consolidated Statements of Sha6

Consolidated Statements of Shareholders' Equity (Parentheticals) - USD ($)	12 Months Ended
	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
AOCI Attributable to Parent [Member]
Pension and post-retirement benefit plans, taxes	$ 0	$ 0	$ 0
Additional Paid-in Capital [Member]
Share-based compensation, taxes	$ (31,000)	$ (13,000)	$ (99,000)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
Operating activities:
Net loss	$ (50,682)	$ (3,194)	$ (64,346)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	51,358	52,391	57,347
Deferred income taxes	(1,449)	(3,695)	1,646
Loss on impairments, including disposition of assets	58,647	10,896	24,132
Impairment of Intangible Assets, Finite-lived	1,999		855
Gain on sales of Lime Fresh Mexican Grill assets	(5,937)
(Gain) loss on extinguishment of debt	(10)		1,364
Share-based compensation expense	2,094	7,112	7,579
Excess tax benefits from share-based compensation		(39)	(284)
Lease reserve adjustments	4,090	1,460	6,815
Deferred escalating minimum rent	2,075	2,342	2,733
Other, net	3,620	2,728	5,032
Changes in operating assets and liabilities:
Receivables	(2,334)	(440)	(204)
Inventories	(1,184)	763	9,698
Income taxes	(4,072)	3,202	(233)
Prepaid and other assets	(610)	(1,875)	(1,392)
Accounts payable, accrued and other liabilities	(17,488)	(16,740)	(5,367)
Net cash provided by operating activities	40,117	54,911	45,375
Investing activities:
Purchases of property and equipment	(34,427)	(31,010)	(28,339)
Proceeds from sale-leaseback transactions, net			5,637
Proceeds from disposal of assets	11,701	11,260	15,526
Insurance proceeds from property claims	350	145	218
Reductions in Deferred Compensation Plan assets	1,049	1,318	901
Other, net	1,572	790	(146)
Net cash used by investing activities	(19,755)	(17,497)	(6,203)
Financing activities:
Principal payments on long-term debt	(18,243)	(13,638)	(40,232)
Stock repurchases	(10,077)	(73)	(579)
Payments for debt issuance costs	(32)	(293)	(1,802)
Proceeds from exercise of stock options		556	1,576
Excess tax benefits from share-based compensation		39	284
Net cash used by financing activities	(28,352)	(13,409)	(40,753)
(Decrease)/increase in cash and cash equivalents	(7,990)	24,005	(1,581)
Cash and cash equivalents:
Beginning of fiscal year	75,331	51,326	52,907
End of fiscal year	67,341	75,331	51,326
Supplemental disclosure of cash flow information:
Interest, net of amount capitalized	19,790	20,804	22,638
Income taxes, net	3,368	543	727
Significant non-cash investing and financing activities:
Retirement of fully depreciated assets	30,576	23,842	44,775
Reclassification of properties to assets held for sale	6,817	7,218	9,982
Monetization of, and subsequent reinvestment into, life insurance policies	5,642	6,851	7,972
Sale of Lime Fresh Mexican Grill assets	5,289
Changes in property and equipment included in accounts payable	$ 539		$ 1,443

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	12 Months Ended
	May 31, 2016
Notes to Financial Statements
Significant Accounting Policies [Text Block]	1. Summary of Significant Accounting Policies The preparation of financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results could differ from those estimates. Description of Business and Principles of Consolidation Ruby Tuesday, Inc. including its wholly-owned subsidiaries (“RTI,” the “Company,” “we” and/or “our”) develops, operates and franchises casual dining restaurants in the United States, Guam, and 14 foreign countries under the Ruby Tuesday® brand. At May 31, 2016, we owned and operated 646 Ruby Tuesday restaurants concentrated primarily in the Southeast, Northeast, Mid-Atlantic, and Midwest of the United States, which we consider to be our core markets. As of our fiscal year end, there were 78 domestic and international franchise Ruby Tuesday restaurants located in 12 states primarily outside of our existing core markets (primarily the Western United States and portions of the Midwest) and in the Asia Pacific Region, Middle East, Canada, Iceland, Eastern Europe, and Central and South America. As discussed further in Notes 7 and 16 to the Consolidated Financial Statements, on August 11, 2016, the Company ’s Board of Directors approved a management plan to close 95 Company-owned restaurants by September 2016. We also own ed and operated two Lime Fresh Mexican Grill® (“Lime Fresh”) fast casual restaurants as of May 31, 2016. As further discussed in Note 3 to the Consolidated Financial Statements, we entered into an agreement during fiscal year 2016 to sell the assets related to eight Company-owned Lime Fresh restaurants. Of the two remaining Company-owned Lime Fresh restaurants not closed and transferred to the buyer as of May 31, 2016, one closed on June 14, 2016 and was transferred to the third party buyer while the other is expected to be closed and transferred prior to the end of our second quarter of fiscal year 2017. RTI consolidates its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated. Fiscal Year Our fiscal year ends on the first Tuesday following May 30 and, as a result, a 53 rd Cash and Cash Equivalents Our cash management program provides for the investment of excess cash balances in short-term money market instruments. These money market instruments are stated at cost, which approximates market value. We consider amounts receivable from credit card companies and marketable securities with a maturity of three months or less when purchased to be cash equivalents. Book overdrafts are recorded in accounts payable and are included within operating cash flows. Inventories During the first quarter of fiscal year 2016, we completed the implementation of a new inventory management system in our company-owned restaurants. In connection with this implementation, we changed our method of accounting for inventory from the lower of cost (first-in, first-out) or market method utilized by our legacy system to the lower of cost or market method using a weighted-average cost method. We believe this change in accounting principle is preferable because we believe it will result in greater precision in the costing of inventories. In addition, the weighted-average cost method better aligns with the functionality of the new inventory management system. We determined that the effects of adopting the average cost method were not material to our Consolidated Financial Statements. Prior to the conversion to the new inventory management system, we were not able to determine the impact of the change to the weighted-average cost method. Therefore, we did not retroactively apply the change to periods prior to fiscal year 2016. Property and Equipment and Depreciation Impairment or Disposal of Long-Lived Assets We review our long-lived assets related to each restaurant to be held and used in the business, including any allocated intangible assets subject to amortization whenever events or changes in circumstances indicate that the carrying amount of a restaurant may not be recoverable. We evaluate restaurants based upon cash flows as our primary indicator of impairment. Assets are reviewed at the lowest level for which cash flows can be identified, which, for property and equipment, net, is the individual restaurant level. If the carrying amount of the restaurant is not recoverable, we record an impairment loss for the excess of the carrying amount over the fair value. When we d ecide to close a restaurant it is reviewed for impairment and depreciable lives are considered for adjustment. The impairment evaluation is based on the estimated cash flows from continuing use through the expected disposal date and the expected terminal value. Any gain or loss recognized upon disposal of the assets associated with a closed restaurant is recorded as a component of Closures and impairments, net in our Consolidated Statements of Operations and Comprehensive Loss. See Note s 7 and 16 to the Consolidated Financial Statements for a further discussion regarding our closures and impairments, including the impairments of our Lime Fresh trademark. Other Intangible Assets Other intangible assets which are included in Other assets, net in the Consolidated Balance Sheets consist of the following (in thousands): 20 1 6 201 5 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Reacquired franchise rights $ 14,096 $ 10,903 $ 14,417 $ 9,871 Favorable leases * 1,408 336 2,059 403 Trade marks 237 158 4,208 862 Acquired franchise agreements – – 1,500 677 $ 15,741 $ 11,397 $ 22,184 $ 11,813 * As of May 31, 2016 and June 2, 2015, we also had $0.6 million and $0.8 million, respectively, of unfavorable lease liabilities which resulted from the terms of acquired franchise operating lease contracts being unfavorable relative to market terms of comparable leases on the acquisition date. The majority of these liabilities are included within Other deferred liabilities in our Consolidated Balance Sheets. The reacquired franchise rights reflected in the table above were acquired as part of certain franchise acquisitions. Prior to its sale on May 31, 2016, trademarks consisted primarily of the Lime Fresh trademark that was acquired as part of the Lime Fresh acquisition in fiscal 2012. The favorable leases resulted from the terms of acquired franchise operating lease contracts being favorable relative to market terms of comparable leases on the acquisition date. Amortization expense of other intangible assets for fiscal years 2016, 2015, and 2014 totaled $1.8 million, $2.2 million, and $2.5 million, respectively. We amortize reacquired franchise rights on a straight-line basis over the remaining term of the franchise operating agreements. The weighted average amortization period of reacquired franchise rights is 8.4 years. We amortize favorable leases as a component of rent expense on a straight-line basis over the remaining lives of the leases. The weighted average amortization period of the favorable leases is 26.1 years. We amortize trademarks on a straight-line basis over the life of the trademarks, typically 10 years. Amortization expense for intangible assets for each of the next five years is expected to be $0.9 million in fiscal year 2017, $0.7 million in fiscal year 2018, $0.6 million in fiscal year 2019, $0.6 million in fiscal year 2020, and $0.3 million in fiscal year 2021. Rent expense resulting from amortization of favorable leases, net of the amortization of unfavorable leases, is expected to be insignificant for each of the next five years. We evaluate reacquired franchise rights and favorable leases for impairment as part of our evaluation of restaurant-level impairments. Debt Acquisition Costs We defer debt acquisition costs and amortize them over the terms of the related agreements using a method that approximates the effective interest method. As of May 31, 2016 and June 2, 2015, unamortized debt issuance costs associated with our undrawn Credit Facility of $0.7 million as of both dates were included within Prepaid rent and other expenses, and $0.4 million and $1.1 million, respectively, were included within Other assets in our Consolidated Balance Sheets. As further reflected in Note 6 to the Consolidated Financial Statements, we adopted A ccounting Standards Update (“ASU”) 2015-03, Interest-Imputation of Interest ( Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs As shown in the table below, pursuant to the guidance in ASU 2015-03 we have reclassified unamortized debt issu ance costs associated with our Senior Notes and mortgage loan obligations in our previously reported Consolidated Balance Sheet as of June 2, 2015 as follows (in thousands): As presented June 2, 2015 Reclassifications As adjusted June 2, 2015 Prepaid rent and other expenses $ 13,181 $ (783 ) $ 12,398 Other assets 57,554 (3,156 ) 54,398 Current maturities of long-term debt, including capital leases 10,861 (783 ) 10,078 Long-term debt and capital leases less current maturities 234,173 (3,156 ) 231,017 Lease Obligations Approximately 53% of our 646 Company-owned Ruby Tuesday concept restaurants are located on leased properties. Of these, approximately 73% are land leases only; the other 27% are for both land and building. The initial terms of these leases expire at various dates over the next 20 years. At the inception of the lease, each property is evaluated to determine whether the lease will be accounted for as an operating or capital lease. The term used for this evaluation includes renewal option periods only in instances in which the exercise of the renewal option can be reasonably assured and failure to exercise such option would result in an economic penalty. The primary penalty to which we are subject is the economic detriment associated with our investment into leasehold improvements which might become impaired should we choose not to continue the use of the leased property. These leases may also contain required increases in minimum rent at varying times during the lease term and have options to extend the terms of the leases at a rate that is included in the original lease agreement. Some of our leases require the payment of additional (contingent) rent that is based upon a percentage of restaurant sales above agreed upon sales levels for the year. These sales levels vary for each restaurant and are established in the lease agreements. We recognize contingent rental expense (in annual as well as interim periods) prior to the achievement of the specified target that triggers the contingent rental expense, provided that achievement of that target is considered probable. Certain of our operating leases contain predetermined fixed escalations of the minimum rentals during the term of the lease, which includes option periods where failure to exercise such options would result in an economic penalty. For these leases, we recognize the related rental expense on a straight-line basis over the term of the lease, beginning with the point at which we obtain control and possession of the leased properties, and record the difference between the amounts charged to operations and amounts paid as deferred escalating minimum rent. Any lease incentives received are deferred and subsequently amortized on a straight-line basis over the term of the lease as a reduction to rent expense. Estimated Liability for Self-Insurance We self-insure a portion of our expected losses under our employee health care benefits, workers ’ compensation, general liability, and property insurance programs. Specifically with our workers’ compensation and general liability coverages, we have stop loss insurance for individual claims in excess of stated loss amounts. Insurance liabilities are recorded based on third-party actuarial estimates of the ultimate incurred losses, net of payments made. The estimates themselves are based on standard actuarial techniques that incorporate both the historical loss experience of the Company and supplemental information as appropriate. Pensions and Post-Retirement Medical Benefits We measure and recognize the funded status of our defined benefit and postretirement plans in our Consolidated Balance Sheets as of May 31. The funded status represents the difference between the projected benefit obligation and the fair value of plan assets. The projected benefit obligation is the present value of benefits earned to date by plan participants, including the effect of future salary increases and years of service, as applicable. The difference between the projected benefit obligation and the fair value of assets that has not previously been recognized as expense is recorded as a component of other comprehensive loss. We record a curtailment when an event occurs that significantly reduces the accrual of defined benefits. Revenue Recognition Revenue from restaurant sales is recognized when food and beverage products are sold. We present sales net of coupons, discounts, sales tax, and other sales-related taxes. Deferred revenue-gift cards primarily represents our liability for gift cards that have been sold, but not yet redeemed, and is recorded at the expected redemption value. When the gift cards are redeemed, we recognize restaurant sales and reduce the deferred revenue. Gift cards sold at a discount are recorded as revenue upon redemption of the associated gift cards at an amount net of the related discount. Breakage income represents the value associated with the portion of gift cards sold that will most likely never be redeemed. Using gift card redemption history, we have determined that substantially all of our customers utilize their gift cards within two years from the date of purchase. Accordingly, we recognize gift card breakage income for non-escheatable amounts beginning 24 months after the date of activation. We recogni zed gift card breakage income of $2.1 million, $2.0 million, and $0.6 million during fiscal years 2016, 2015, and 2014, respectively. This income is included as an offset to Other Restaurant Operating Costs in the Consolidated Statements of Operations and Comprehensive Loss. Franchise development and license fees received are recognized when substantially all of our material obligations under the franchise agreements have been performed and the restaurant has opened for business. Franchise royalties are recognized as franchise revenue on the accrual basis. Advertising amounts received from domestic franchisees are considered by us to be reimbursements, recorded on an accrual basis when earned, and have been netted against selling, general, and administrative expenses in the Consolidated Statements of Operations and Comprehensive Loss. We charge our franchise es various monthly fees that are calculated as a percentage of the respective franchise’s monthly sales. Our Ruby Tuesday concept franchise agreements allow us to charge up to a 4.0% royalty fee, a 1.5% marketing and purchasing fee, and an advertising fee of up to 3.0%. We defer recognition of franchise fee revenue for any amounts greater than 60 days past due. A further description of our franchise programs is provided in Note 2 to the Consolidated Financial Statements. Pre-Opening Expenses Salaries, personnel training costs, pre-opening rent, and other expenses of opening new facilities are charged to expense as incurred. Share-Based Employee Compensation Plans Marketing Costs Except for television and radio advertising production costs which we expense when the advertisement is first shown, we expense marketing costs as incurred. Marketing expenses, net of franchise reimbursements, which are included in Selling, general, and administrative expense in the Consolidated Statements of Operations and Comprehensive Loss, totaled $51.4 million, $49.4 million, and $67.2 million for fiscal years 2016, 2015, and 2014, respectively. Income Taxes In November 2015, the FASB issued ASU 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes Our deferred income taxes are determined utilizing the asset and liability approach. This method gives consideration to the future tax consequences associated with differences between financial accounting and tax bases of assets and liabilities and operating loss and tax credit carry forwards. Temporary differences represent the cumulative taxable or deductible amounts recorded in the consolidated financial statements in different years than recognized in the tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. If, after consideration of all available positive and negative evidence, current available information raises doubt as to the realization of the deferred tax assets, the need for a valuation allowance is addressed. A valuation allowance for deferred tax assets may be required if the amount of taxes recoverable through loss carry-back declines, if we project lower levels of future taxable income, or if we have recently experienced pretax losses. Such a valuation allowance is established through a charge to income tax expense which adversely affects our reported operating results. The judgments and estimates utilized when establishing, and subsequently adjusting, a deferred tax asset valuation allowance are reviewed on a periodic basis as regulatory and business factors change. The effect on the deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. We recognize interest and penalties accrued related to unrecognized tax benefits as components of our income tax expense in the Consolidated Statements of Operations and Comprehensive Loss. We recognize in our consolidated financial statements the benefit of a position taken or expected to be taken in a tax return when it is more likely than not (i.e. a likelihood of more than 50%) that the position would be sustained upon examination by tax authorities. A recognized tax position is then measured at the largest amount of benefit that is greater than 50% likely of being realized upon settlement. Changes in judgment that result in subsequent recognition, derecognition or change in a measurement of a tax position taken in a prior annual period (including any related interest and penalties) are recognized as a discrete item in the interim period in which the change occurs. See Note 9 to the Consolidated Financial Statements for a further discussion of our income taxes. Los s Per Share 201 6 201 5 201 4 Loss from continuing operations $ (50,682 ) $ (3,194 ) $ (64,910 ) Income from discontinued operations – – 564 Net loss $ (50,682 ) $ (3,194 ) $ (64,346 ) Weighted average common shares outstanding 60,871 60,580 60,231 Dilutive effect of stock options and restricted stock – – – Weighted average common and dilutive potential common shares outstanding 60,871 60,580 60,231 Loss per share – Basic Loss from continuing operations $ (0.83 ) $ (0.05 ) $ (1.08 ) Income from discontinued operations – – 0.01 Net loss per share $ (0.83 ) $ (0.05 ) $ (1.07 ) Loss per share – Diluted Loss from continuing operations $ (0.83 ) $ (0.05 ) $ (1.08 ) Income from discontinued operations – – 0.01 Net loss per share $ (0.83 ) $ (0.05 ) $ (1.07 ) Stock options with an exercise price greater than the average market price of our common stock and certain options, restricted stock, and restricted stock units with unrecognized compensation expense do not impact the computation of diluted loss per share because the effect would be anti-dilutive. The following table summarizes on a weighted-average basis stock options, restricted stock, and restricted stock units that were excluded from the computation of diluted loss per share because their inclusion would have had an anti-dilutive effect (in thousands): 201 6 201 5 201 4 Stock options 2,407 3,057 2,833 Restricted s tock / Restricted stock units 826 1,352 1,121 Total 3,233 4,409 3,954 Comprehensive Loss Fair Value of Financial Instruments F air value is the price that we would receive to sell an asset or pay to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. For assets and liabilities we record or disclose at fair value, we determine the fair value based upon the quoted market price, if available. If a quoted market price is not available, we determine the fair value based upon the quoted market price of similar assets or the present value of expected future cash flows using discount rates appropriate for the duration. The fair values are assigned a level within the following fair value hierarchy to prioritize the inputs used to measure the fair value of assets or liabilities: ● Level 1 – Observable inputs based on quoted prices in active markets for identical assets or liabilities; ● Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly; and ● Level 3 – Unobservable inputs in which little or no market data exists which require the reporting entity to develop its own assumptions. See Note s 8 and 13 to the Consolidated Financial Statements for a further discussion of our fair value measurements. Segment Reporting Operating segments are components of an entity that engage in business activities with discrete financial information available that is regularly reviewed by the chief operating decision maker (“CODM”) in order to assess performance and allocate resources. Our CODM is the Company’s President and Chief Executive Officer. For the periods covered in Part II, Item 8 of this Annual Report on Form 10-K, we have considered our Ruby Tuesday and Lime Fresh concepts to be our reportable operating segments. However, as discussed further in Note 3 to the Consolidated Financial Statements, we substantially exited our Lime Fresh concept during the fourth quarter of fiscal year 2016 with the sale of the assets related to our Company-owned Lime Fresh restaurants and the sale of the Lime Fresh brand's intellectual property and the franchise agreements associated with eight Lime Fresh concept restaurants. Reclassifications As shown in the table below, we reclassified amortization of intangible assets from Other restaurant operating costs to Depreciation and amortization in the Consolidated Statements of Operations and Comprehensive Loss for the prior fiscal years to be comparable with the classification for the fiscal year-ended May 31, 2016. We made this reclassification to more accurately reflect the nature of the expenses in our Consolidated Statements of Operations and Comprehensive Loss. Amounts presented are in thousands. As presented – Fiscal year ended June 2, 2015 Reclassifications As adjusted – Fiscal year ended June 2, 2015 Other restaurant operating costs $ 244,352 $ (2,243 ) $ 242,109 Depreciation and amortization 50,148 2,243 52,391 As presented – Fiscal year ended June 3, 2014 Reclassifications As adjusted – Fiscal year ended June 3, 2014 Other restaurant operating costs $ 260,447 $ (2,519 ) $ 257,928 Depreciation and amortization 54,828 2,519 57,347 Accounting Pronouncements Not Yet Adopted In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) In August 2014, the FASB issued ASU 2014-15, Presentation of Finan cial Statements – Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern . fiscal year 2017). Early application is permitted. We do not believe the adoption of this guidance will have an impact on our Consolidated Financial Statements. In May 2014, the FASB and International Accounting Standards Board jointly issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) .

Note 2 - Franchise Programs

Note 2 - Franchise Programs	12 Months Ended
	May 31, 2016
Notes to Financial Statements
Franchise Programs [Text Block]	2 . Franchise Programs As of May 31, 2016, our franchise programs included arrangements with 27 domestic and international Ruby Tuesday concept franchisees. At the end of fiscal year 2016, our franchisees collectively operated 78 Ruby Tuesday restaurants. We do not own any equity interest in our existing franchisees. We enter into development agreements with our franchisees that require them to open varying numbers of Ruby Tuesday restaurants. As of May 31, 2016, six of our 27 Ruby Tuesday concept franchisees had agreements to develop new franchised Ruby Tuesday restaurants. During fiscal years 2016, 2015, and 2014, our Ruby Tuesday franchisees opened five, six, and seven restaurants, respectively, pursuant to development agreements, as follows: Ruby Tuesday Fiscal Year Domestic International Total 2016 – 5 5 2015 – 6 6 2014 1 6 7 During fiscal years 2016, 2015, and 2014, our then Lime Fresh franchisees opened one, two, and two restaurants, respectively, pursuant to development agreements. However, as discussed further in Note 3 to the Consolidated Financial Statements, during the fourth quarter of fiscal year 2016, we sold the Lime Fresh brand's intellectual property and the franchise agreements associated with eight Lime Fresh concept restaurants for $4.6 million. As a result of this transaction, we had no remaining Lime Fresh concept franchisees as of May 31, 2016. In conjunction with these openings, we recognized development and licensing fee income totaling $0.2 million in each of fiscal year 2016, 2015, and 2014. Deferred development and licensing fees associated with all franchisees, which are reported as a component of Other deferred liabilities in our Consolidated Balance Sheets, totaled $0.4 million and $0.6 million as of May 31, 2016 and June 2, 2015, respectively. We will recognize these fees as income when we have substantially performed all material services and the restaurant has opened for business. As discussed further in Note 16 to the Consolidated Financial Statements, our Illinois franchisee closed all ten of its Ruby Tuesday concept locations on July 26, 2016.

Note 3 - Lime Fresh Mexican Gri

Note 3 - Lime Fresh Mexican Grill and Other Former Concepts	12 Months Ended
	May 31, 2016
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	3 . Lime Fresh Mexican Grill and Other Former Concepts Fiscal 201 6 On May 31, 2016, we entered into agreements with two separate buyers to sell various Lime Fresh Mexican Grill assets. Pursuant to the terms of an asset purchase agreement with another restaurant company, we agreed to sell our eight remaining Lime Fresh Mexican Grill Company-owned restaurants for $6.0 million. Given that closing requirements were satisfied for only six of the eight restaurants, an amendment was agreed upon which allowed for the payment of $5.0 million upon the transfer of the six restaurants and the holdback of $1.0 million until such time that both of the remaining two restaurants had closed and transferred to the buyer. The six restaurants closed and were transferred on May 31, 2016. Both of the remaining two Lime Fresh restaurants remained open and operated by Ruby Tuesday as of our May 31 fiscal year-end. While we were able to close one of the two restaurants and transfer it to the buyer on June 14, 2016, the final restaurant is expected to remain open and be operated by Ruby Tuesday until a date in our second quarter of fiscal year 2017. Because we did not collect the $5.0 million on the sale of the six Lime Fresh restaurants until the first day of our fiscal year 2017, the gain of $3.1 million included in our fiscal year 2016 Consolidated Statements of Operations and Comprehensive Loss is non-cash. Further, given that the closing requirements were not satisfied on the two remaining restaurants as of the close of our fiscal year, we did not reflect those restaurants as having been sold in fiscal year 2016, nor we did accrue as a receivable the $1.0 million holdback. Also on May 31, 2016, we sold the Lime Fresh Mexican Grill brand, including the intellectual property and franchising rights for all eight Lime Fresh franchised restaurants to a third party buyer for $4.6 million, substantially all of which was received in cash on that date. We recognized a gain of $2.8 million on the transaction. See Note 11 to the Consolidated Financial Statements for additional information regarding financial results of the Lime Fresh segment during fiscal years 2016, 2015, and 2014. Fiscal 201 4 In an effort to focus primarily on the sales turnaround of our core Ruby Tuesday concept, we c ompleted the closure of our Marlin & Ray’s, Wok Hay, and Truffles restaurants during fiscal year 2013. We have classified the results of operations of these three concepts as discontinued operations for the fiscal year ended June 3, 2014. The results of operations of our discontinued operations are as follows (in thousands): June 3, 2014 Restaurant sales and operating revenue $ – Income before income taxes $ 458 Benefit for income taxes (106 ) Income from discontinued operations $ 564

Note 4 - Accounts and Other Rec

Note 4 - Accounts and Other Receivables	12 Months Ended
	May 31, 2016
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	4 . Accounts and Other Receivable s Accounts and other receivables consist of the following (in thousands): 201 6 201 5 Rebates receivable $ 1,001 $ 943 Amounts due from franchisees 3,013 1,995 Third-party gift card sales 1,272 1,330 Receivables from sales of Lime Fresh Mexican Grill assets 5,289 – Other receivables 2,252 1,019 $ 12,827 $ 5,287 We negotiate purchase arrangements, including price terms, with designated and approved suppliers on behalf of us and our franchise system. We receive various volume discounts and rebates based on purchases for our Company-owned restaurants from numerous suppliers. Amounts due from franchisees consist of royalties, license and other miscellaneous fees, a portion of which represents current and recently-invoiced billings. On May 31, 2016, we entered into agreements with two separate buyers to sell various Lime Fresh assets. The $5.3 million of receivables from sales of Lime Fresh assets in the table above consists of $5.0 million due from the buyer of our Lime Fresh restaurants, which was collected on the first day of fiscal year 2017, and $0.3 million due from the buyer of the Lime Fresh brand. See Note 3 to the Consolidated Financial Statements for further information on these transactions. As of May 31, 2016 and June 2, 2015, other receivables consisted primarily of amounts due from our distributor , receiavbles from online ordering, sales and other miscellaneous tax refunds, and other receivables.

Note 5 - Property, Equipment, A

Note 5 - Property, Equipment, Assets Held for Sale, Operating Leases, and Sale-leaseback Transactions	12 Months Ended
	May 31, 2016
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	5 . Property , Equipment, Assets Held for Sale, Operating Leases , and Sale-Leaseback Transactions Property and equipment, net, is comprised of the following (in thousands): 201 6 201 5 Land $ 209,930 $ 212,073 Buildings 398,984 426,813 Improvements 303,032 358,549 Restaurant equipment 222,646 247,775 Other equipment 82,204 87,782 Surplus properties* 4,354 10,504 Construction in progress and other 3,325 4,316 1,224,475 1,347,812 Less accumulated depreciation 553,225 595,638 Property and equipment, net $ 671,250 $ 752,174 * Surplus properties represent assets held for sale that are not classified as such in the Consolidated Balance Sheets as we do not expect to sell these assets within the next 12 months. These assets primarily consist of parcels of land upon which we have no intention to build restaurants, closed properties which include a building, and liquor licenses not needed for operations. I ncluded within the current assets section of our Consolidated Balance Sheets at May 31, 2016 and June 2, 2015 are amounts classified as assets held for sale totaling $4.6 million and $5.5 million, respectively. Assets held for sale primarily consist of parcels of land upon which we have no intention to build restaurants, land and buildings of closed restaurants, and various liquor licenses. In addition to operating restaurants sold and leased back as discussed below and Lime Fresh restaurants sold as discussed in Note 3 to the Consolidated Financial Statements, during fiscal years 2016, 2015, and 2014 we sold surplus properties with carrying values of $6.7 million, $9.5 million, and $14.0 million, respectively, at net gains of $0.9 million, $1.7 million, and $1.5 million, respectively. Cash proceeds, net of broker fees, from these sales totaled $7.6 million, $11.2 million, and $15.4 million, respectively. During the fiscal year ended June 3, 2014, we completed sale-leaseback transactions of the land and building for three Company-owned Ruby Tuesday concept restaurants for gross cash proceeds of $5.9 million, exclusive of transaction costs of approximately $0.3 million. Equipment was not included. The carrying value of the properties sold was $4.8 million. The leases have been classified as operating leases and have initial terms of 15 years, with renewal options of up to 20 years. Net proceeds from the sale-leaseback transactions to date were used for general corporate purposes, including capital expenditures, debt payments, and the repurchase of shares of our common stock. We realized gain s during fiscal year 2014 on the sale-leaseback transactions of $0.8 million, which have been deferred and are being recognized on a straight-line basis over the initial terms of the leases. The current portion of the deferred gains on all sale-leaseback transactions to date was $1.1 million as of both May 31, 2016 and June 2, 2015, and is included in Accrued liabilities – Rent and other in our Consolidated Balance Sheets. The long-term portion of the deferred gains on all sale-leaseback transactions to date was $10.9 million and $11.9 million as of May 31, 2016 and June 2, 2015, respectively, and is included in Other deferred liabilities in our Consolidated Balance Sheets. Amortization of the deferred gains of $1.1 million in each of fiscal year May 31, 2016, June 2, 2015, and June 3, 2014 is included within Other restaurant operating costs in our Consolidated Statements of Operations and Comprehensive Loss. The following is a schedule by year of future minimum lease payments under operating leases that have initial lease terms in excess of one year as of May 31, 2016 (in thousands): 201 7 $ 45,507 201 8 43,492 201 9 40,757 20 20 37,533 20 21 35,259 Subsequent years 410,636 Total minimum lease payments $ 613,184 The amounts included in the table above include lease payments for certain optional renewal periods for which exercise is considered reasonably assured as well as operating leases totaling $4.3 million as discussed below for which sublease income from franchisees or others is contractually required. The following schedule shows the future minimum sub-lease payments contractually due from franchisees and others for the next five years and thereafter under noncancelable sub-lease agreements (in thousands): Franchisee s Others Total 201 7 $ 247 $ 568 $ 815 2018 247 490 737 2019 208 393 601 2020 27 396 423 2021 – 411 411 Subsequent years – 1,324 1,324 Total minimum sub-lease payments $ 729 $ 3,582 $ 4,311 The amounts due from franchisees in the table above are contractually due from one of our domestic franchisees, which defaulted on certain lease payments related to these subleases during the current fiscal year. As further discussed in Notes 7 and 16 to the Consolidated Financial Statements, this franchisee closed all ten of its restaurants on July 26, 2016 and ceased operations. We recorded a liability of $0.9 million as of May 31, 2016, which represented our obligation for both the future rent and other lease-related charges through the end of the term of these leases. The following table summarizes our minimum and contingent rent expense and our sublease rental income under our operating leases (in thousands): 20 1 6 20 15 20 14 Included within continuing operations Minimum rent $ 49,699 $ 50,489 $ 52,774 Contingent rent 662 745 430 50,361 51,234 53,204 Sublease rental income (940 ) (504 ) (409 ) $ 49,421 $ 50,730 $ 52,795 The amounts shown for fiscal years 2016, 2015, and 2014 above exclude rent expense of $3.6 million, $1.2 million, and $5.7 million, respectively, relating to lease reserves established for closed restaurants or dead sites, which is included within Closures and impairments expense in our Consolidated Statements of Operations and Comprehensive Loss.

Note 6 - Long-term Debt and Cap

Note 6 - Long-term Debt and Capital Leases	12 Months Ended
	May 31, 2016
Notes to Financial Statements
Debt and Capital Leases Disclosures [Text Block]	6 . Long-Term Debt and Capital Leases Long-term debt and capital lease obligations consist of the following (in thousands): 2016 2015 (as adjusted) Senior unsecured notes $ 212,546 $ 215,000 Unamortized discount (1,771 ) (2,162 ) Unamortized debt issuance costs (2,995 ) (3,656 ) Senior unsecured notes less unamortized discount and debt issuance costs 207,780 209,182 Revolving credit facility – – Mortgage loan obligations 15,745 31,607 Unamortized premium - mortgage loan obligations 75 383 Unamortized debt issuance costs - mortgage loan obligations (74 ) (283 ) Capital lease obligations 211 206 Total long-term debt and capital leases 223,737 241,095 Less current maturities 9,934 10,078 Long-term debt and capital leases, less current maturities $ 213,803 $ 231,017 Estimated annual maturities of long-term debt and capital lease obligations at May 31, 2016 are as follows (in thousands): 201 7 $ 10,971 201 8 1,525 201 9 1,519 20 20 213,642 20 21 503 Subsequent years 342 $ 228,502 On May 14, 2012, we entered into an indenture (the “Indenture”) among Ruby Tuesday, Inc., certain subsidiaries of the Company as guarantors and Wells Fargo Bank, National Association as trustee, governing the Company ’s $250.0 million aggregate principal amount of 7.625% senior notes due 2020 (the “Senior Notes”). The Senior Notes were issued at a discount of $3.7 million, which is being amortized using the effective interest method over the eight-year term of the notes. The Senior Notes are guaranteed on a senior unsecured basis by our existing and future domestic restricted subsidiaries, subject to certain exceptions. They rank equal in right of payment with our existing and future senior indebtedness and senior in right of payment to any of our future subordinated indebtedness. The Senior Notes are effectively subordinated to all of our secured debt, including borrowings outstanding under our revolving credit facility, to the extent of the value of the assets securing such debt and structurally subordinated to all of the liabilities of our existing and future subsidiaries that do not guarantee the Senior Notes. Interest on the Senior Notes is calculated at 7.625% per annum, payable semiannually on each May 15 and November 15 to holders of record on the May 1 or November 1 immediately preceding the interest payment date. Accrued interest on the Senior Notes and our other long-term debt and capital lease obligations was $1.0 million and $1.1 million as of May 31, 2016 and June 2, 2015, respectively, and is included in Accrued liabilities – Rent and other in our Consolidated Balance Sheets. W e may redeem the Senior Notes, in whole or in part, at the redemption prices specified in the Indenture plus accrued and unpaid interest. There is no sinking fund for the Senior Notes, which mature on May 15, 2020. The Indenture contains covenants that limit, among other things, our ability and the ability of certain of our subsidiaries to (i) incur or guarantee additional indebtedness; (ii) declare or pay dividends, redeem stock or make other distributions to stockholders; (iii) make certain investments; (iv) create liens or use assets as security in other transactions; (v) merge or consolidate, or sell, transfer, lease or dispose of substantially all of their assets; (vi) enter into transactions with affiliates; (vii) sell or transfer certain assets ; and (viii) repurchase outstanding common stock. These covenants are subject to a number of important exceptions and qualifications, as described in the Indenture, and certain covenants will not apply at any time when the Senior Notes are rated investment grade by the Rating Agencies, as defined in the Indenture. The Indenture also provides for events of default, which, if any of them occurs, would permit or require the principal, premium, if any, interest and any other monetary obligations on all the then outstanding Senior Notes to be due and payable immediately. On December 3, 2013, we entered into a four-year revolving credit agreement (the “Senior Credit Facility”) under which we may borrow up to $50.0 million with the option, subject to certain conditions, to increase the facility by up to $35.0 million. The terms of the Senior Credit Facility provide for a $25.0 million sublimit for the issuance of standby letters of credit. Under the terms of the Senior Credit Facility, interest rates charged on borrowings can vary depending on the interest rate option we choose to utilize. Our options for the rate are a Base Rate or LIBOR plus an applicable margin, provided that the rate shall not be less than zero. The Base Rate is defined as the highest of the issuing bank ’s prime rate, the Federal Funds rate plus 0.50%, or the Adjusted LIBO rate (as defined in the Senior Credit Facility) plus 1.0%. The applicable margin for the LIBOR rate-based option is a percentage ranging from 2.50% to 3.50% and for the Base Rate option is a percentage ranging from 1.50% to 2.50%. We pay commitment fees quarterly ranging from 0.40% to 0.75% on the unused portion of the Senior Credit Facility. As security for the Senior Credit Facility, we granted the lenders liens and security interests in substantially all of the shares of capital stock of the Company and each of our present and future subsidiaries, substantially all of the personal property of the Company and each of our present and future subsidiaries, and the real property, improvements, and fixtures of 49 Ruby Tuesday restaurants. The real property, improvements, and fixtures of the 49 restaurants pledged as collateral appraised at $101.4 million at the time of the transaction and have a May 31, 2016 net book value of $78.2 million. We had no borrowings outstanding under the Senior Credit Facility at May 31, 2016. After consideration of letters of credit outstanding, we had $38.4 million available under the Senior Credit Facility as of May 31, 2016. The Senior Credit Facility contains a number of customary affirmative and negative covenants that, among other things, limit or restrict our ability to incur liens, engage in mergers or other fundamental changes, make acquisitions, investments, loans and advances, pay dividends or other distributions, sell or otherwise dispose of certain assets, engage in certain transactions with affiliates, enter into burdensome agreements or certain hedging agreements, amend organizational documents, change accounting practices, incur additional indebtedness and prepay other indebtedness. Under the terms of the Senior Credit Facility we are allowed, under certain circumstances, to repurchase up to $20.0 million of the Senior Notes in any fiscal year. During the year ended May 31, 2016, we repurchased $2.5 million of the Senior Notes for $2.4 million plus accrued interest. We realized a negligible gain on these transactions. We did not repurchase any Senior Notes during the year ended June 2, 2015. During the year ended June 3, 2014, we repurchased $20.0 million of the Senior Notes for $20.0 million plus $0.2 million of accrued interest. We realized losses of $0.7 million on these transactions. The balance of the Senior Notes was $212.5 million at May 31, 2016. Under the Senior Credit Facility, we are required to comply with financial covenants relating to the maintenance of a maximum leverage ratio and a minimum fixed charge coverage ratio. The terms of the Senior Credit Facility require us to maintain a maximum leverage ratio of no more than 4. 40 to 1.0 and a minimum fixed charge coverage ratio of 1.60 to 1.0 for the quarter ended May 31, 2016. The minimum required ratios fluctuate thereafter as provided in the Senior Credit Facility. The Senior Credit Facility terminates no later than December 3, 2017. Upon the occurrence of an event of default, the lenders may terminate the loan commitments, accelerate all loans and exercise any of their rights under the Senior Credit Facility and any ancillary loan documents. On December 3, 2013, in connection with our entry into the Senior Credit Facility, the Company and certain of its subsidiaries entered into loan modification agreements (the “Loan Modification Agreements”) with certain mortgage lenders to, among other things, provide waivers and consents under certain of our mortgage loan obligations to enter into the Senior Credit Facility. The Loan Modification Agreements also amended certain financial reporting requirements under the specified loans and modif ied and/or provided for certain financial covenants for the specified loans, including the maximum leverage ratio and the minimum fixed charge coverage ratio. We were in compliance with our maximum leverage ratio and our minimum fixed charge coverage ratio as of May 31, 2016. Our $ 15.7 million in mortgage loan obligations as of May 31, 2016 consists of various loans acquired upon franchise acquisitions. These loans, which mature between January 2017 and October 2021, have balances which range from $0.6 million to $6.9 million and interest rates of 7.60% to 10.17%. Included in our current maturities of long-term debt as of May 31, 2016 is $9.6 million related to two mortgage loan obligations that have balloon payments due during the third quarter of fiscal year 2017. Many of the properties acquired from franchisees collateralize the loans outstanding. During fiscal year 2016, we prepaid and retired 16 mortgage loan obligations with an aggregate balance of $13.3 million using cash on hand. Included within Interest expense, net in our Consolidated Statement of Operations for the year ended May 31, 2016 were $1.6 million in prepayment premiums and $0.1 million of accrued interest paid in connection with the retirement of these obligations. The prepayment of this debt eliminated one mortgage lender and allowed for the release of 44 properties which had served as collateral. Additionally, during fiscal year 2015, we prepaid and retired ten mortgage loan obligations with an aggregate balance of $9.0 million using cash on hand. In connection with the retirement of these obligations, we paid $1.0 million in prepayment premiums and an insignificant amount of accrued interest.

Note 7 - Closures and Impairmen

Note 7 - Closures and Impairments Expense, Including Trademark Impairments	12 Months Ended
	May 31, 2016
Notes to Financial Statements
Asset Impairment Charges [Text Block]	7 . Closures and Impairments Expense, Including Trade mark Impairments Closures and impairment s, net include the following (in thousands): 20 16 201 5 201 4 Closures and impairments from continuing operations: Property impairments $ 58,153 $ 9,822 $ 24,335 Closed restaurant lease reserves 4,090 1,461 7,302 Other closing expense 1,260 966 2,181 Gain on sale of surplus properties (822 ) (1,707 ) (987 ) Closures and impairments, net $ 62,681 $ 10,542 $ 32,831 Closures and impairments from discontinued operations $ (468 ) As discussed further in Note 16 to the Consolidated Financial Statements, during the fourth quarter of fiscal year 2016, the Company’s management began to formulate a plan in response to a comprehensive review of our property portfolio through the planned closure of restaurants with perceived limited upside due to market concentration, challenged trade areas, or other factors. Given the status of management’s proposed plan as of May 31, 2016, the Company determined that there was an impairment trigger as certain restaurants would be disposed of significantly before the end of their previously estimated useful lives. Accordingly, we recorded impairment charges of $39.2 million during the fourth quarter of fiscal year 2016 related to these restaurants. On August 11, 2016, we announced a plan to close approximately 95 Company-owned restaurants by September 2016. Also included within Closures and impairments, net for fiscal year 2016 are impairments of $14.7 million related to open Ruby Tuesday concept restaurants with deteriorating operational performance during the first three quarters of fiscal year 2016 or not included within management’s developing closure plan during the fourth fiscal quarter and $0.8 million related to surplus properties. As previously discussed in Note 3 to the Consolidated Financial Statements, during fiscal year 2016, we entered into an agreement to sell eight Company-owned Lime Fresh restaurants in Florida for $6.0 million and closed the remaining 11 Company-owned Lime Fresh restaurants. Included within closures and impairments, net for the fiscal year ended May 31, 2016 are $6.4 million of impairments, lease reserves, and other charges relating to the closed Lime Fresh restaurants. Further information regarding closures and impairments expense for the Lime Fresh concept for all periods presented is contained in Note 11 to the Consolidated Financial Statements. Included within Closures and impairments, net for fiscal year 2015 are impairments of $7.7 million related to restaurants with deteriorating operational performance, $1.8 million related to surplus properties, and $0.3 million associated with lease expirations and restaurant closures. During fiscal year 2014, we closed 33 Ruby Tuesday concept restaurants in connection with a plan approved by the Board of Directors of Ruby Tuesday, Inc. Of these closures, 11 of the restaurants closed upon expiration of their lease. Included within Closures and impairments, net for fiscal year 2014 are impairment charges of $4.8 million in connection with early restaurant closures. In addition to impairment charges recorded in connection with the closed Lime Fresh restaurants as discussed above, during the second quarter of fiscal year 2016, we recorded a $2.0 million trademark impairment charge representing a partial impairment of the Lime Fresh trademark. The Lime Fresh trademark had been partially impaired by $0.9 million in fiscal year 2014. As previously discussed in Note 3 to the Consolidated Financial Statements, we sold the Lime Fresh brand's intellectual property, including the Lime Fresh trademark, during the fourth quarter of fiscal year 2016. A rollforward of our future lease obligations associated with closed restaurants is as follows (in thousands): Reserve for Lease Obligations Balance at June 3, 2014 $ 10,873 Closing expense including rent and other lease charges 1,461 Payments (4,807 ) Other adjustments (476 ) Balance at June 2, 2015 7,051 Closing expense including rent and other lease charges 4,090 Payments (5,737 ) Other adjustments 866 Balance at May 31, 2016 $ 6,270 As discussed in Note 5 to the Consolidated Financial Statements, we currently sublease three restaurant properties to a domestic franchisee for which we are the primary lessee. During fiscal year 2016, this franchisee defaulted on certain payments related to each of the leases. Accordingly, included in the above balance of future lease obligations as of May 31, 2016 was a liability of $0.9 million, which represented our obligation for future rent and other lease-related charges through the end of these leases. As discussed in Note 16 to the Consolidated Financial Statements, this franchisee closed all ten of its locations on July 26, 2016 and ceased operations. The amounts comprising future lease obligations in the table above are estimated using certain assumptions, including the period of time it will take to settle the lease with the landlord or find a suitable sublease tenant, and the amount of actual future cash payments could differ from our recorded lease obligations. Of the total future lease obligations included in the table above, $6.2 million and $7.0 million are included within the Accrued liabilities – Rent and other caption in our Consolidated Balance Sheets as of May 31, 2016 and June 2, 2015, respectively. For fiscal year 2017 and beyond, our focus will be on obtaining settlements, or subleases as necessary, on as many of these leases as possible and these settlements could be higher or lower than the amounts recorded. The actual amount of any cash payments made by the Company for lease contract termination costs will be dependent upon ongoing negotiations with the landlords of the leased restaurant properties.

Note 8 - Employee Post-employme

Note 8 - Employee Post-employment Benefits	12 Months Ended
	May 31, 2016
Notes to Financial Statements
Pension and Other Postretirement Benefits Disclosure [Text Block]	8 . Employee Post-Employment Benefits Pension and Postretirement Medical and Life Benefits We sponsor three defined benefit pension plans for active employees and offer certain postretirement benefits for retirees. A summary of each of these is presented below. Retirement Plan RTI sponsors the Morrison Restaurants Inc. Retirement Plan (the "Retirement Plan"). Effective December 31, 1987, the Retirement Plan was amended so that no additional benefits would accrue and no new participants could enter the Retirement Plan after that date. Participants receive benefits based upon salary and length of service. Minimum funding for the Retirement Plan is determined in accordance with the guidelines set forth in employee benefit and tax laws. From time to time we may contribute additional amounts as we deem appropriate. We estimate that we will be required to make contributions totaling $0.2 million to the Retirement Plan in fiscal year 2017. The Retirement Plan’s assets are held in a trust and were allocated as follows on the measurement dates: 201 6 201 5 Target Allocation Actual Allocation Target Allocation Actual Allocation Equity securities 41-71 % 61 % 39-69 % 58 % Fixed income securities 13-43 % 20 % 12-42 % 23 % Public real estate investment trusts 0-10 % 5 % 0-10 % 5 % Cash and cash equivalents 0-20 % 4 % 0-20 % 1 % Other 0-21 % 10 % 0-24 % 13 % Total 100 % 100 % The Retirement Plan fiduciaries set investment policies and strategies for the Retirement Plan’s trust. The overall investment objective is to invest the Retirement Plan’s assets in a structure designed to produce returns, over a long-term horizon (greater than 10 years), that meets the actuarially assumed rate of return. The Retirement Plan’s fiduciaries oversee the investment allocation process, which includes selecting investment managers, commissioning periodic asset-liability studies, setting long-term strategic targets, and monitoring asset allocations. Target allocation ranges are guidelines, not limitations, and occasionally the Retirement Plan’s fiduciaries will approve allocations above or below a target range. In fiscal year 2015, we changed our target allocation to reduce the Retirement Plan’s exposure to equity securities risk. The target allocation percentages presented above reflect an objective focused on capital appreciation with a secondary focus on current income through a higher allocation to equities than fixed income, and where appropriate, other asset classes. Under the terms of the investment policy statement, plan assets are comprised of two major classes: equity and fixed income securities. The goal of the equity portfolio is to produce a total return that will provide a hedge against inflation. Equity securities can include both domestic and international securities with a long-term strategic target to maintain an equity allocation of approximately 56% of the total market value of plan assets. The goal of the fixed income portfolio is to reduce the overall volatility of the Retirement Plan, provide a stable stream of income, and provide a hedge against deflation without exposure to excessive interest rate or credit rate risk. Fixed income securities should be primarily U.S. Treasury or Government Agency securities and investment-grade corporate bonds at the time of purchase with a long-term strategic target to maintain a fixed income allocation of approximately 28% of the total market value of plan assets. Aside from equity and fixed income securities, the trust may also invest in alternative investments, such as public real estate investment trusts and mutual funds investing in hedge funds and commodities, with a long-term strategic target to maintain an allocation of approximately 1 6% of the total market value of plan assets. The fair values of assets held by the Retirement Plan by asset category are as follows (in thousands): 201 6 201 5 Level 2: Cash and cash equivalents $ 249 $ 78 Level 1: Equity securities U.S.-based companies 2,561 2,701 International-based companies 1,222 1,277 Fixed income securities 1,259 1,584 Public real estate investment trusts 315 328 Other 603 883 Fair value of plan assets as of measurement date $ 6,209 $ 6,851 Benefit payments after measurement date – (65 ) Total assets reported as of fiscal year end $ 6,209 $ 6,786 Executive Supplemental Pension Plan and Management Retirement Plan Under these unfunded defined benefit pension plans, eligible employees earn supplemental retirement income based upon salary and length of service, reduced by social security benefits and amounts otherwise receivable under other specified Company retirement plans. Effective June 1, 2001, the Management Retirement Plan was amended so that no additional benefits would accrue and no new participants could enter the plan after that date. In December 2015, the Executive Supplemental Pension Plan was similarly amended effective as of January 1, 2016 for current participants, and as of January 1, 2018 for two specified potential participants, who are currently not named executive officers. The amendment and related plan remeasurement did not have a material impact on our Consolidated Financial Statements. Although considered to be unfunded, we own whole-life insurance contracts in order to provide a source of funding for benefits due under the terms of the Executive Supplemental Pension Plan and the Management Retirement Plan. Benefits payable under these two plans are paid from a rabbi trust which holds the insurance contracts. We will on occasion contribute additional amounts into the rabbi trust in the event of a liquidity shortfall. We currently project that benefit payments from the rabbi trust for these two plans will approximate $ 2.5 million in fiscal year 2017. Postretirement Medical and Life Benefits Our Postretirement Medical and Life Benefits plans provide medical benefits to substantially all retired employees and life insurance benefits to certain retirees. The medical plan requires retiree cost sharing provisions that are more substantial for employees who retire after January 1, 1990. The following tables detail the components of net periodic benefit cost for the Retirement Plan, Management Retirement Plan, and the Executive Supplemental Pension Plan (collectively, the "Pension Plans") and the Postretirement Medical and Life Benefits plans, which is recorded as a component of Selling, general, and administrative expense, net in our Consolidated Statements of Operations and Comprehensive Loss (in thousands): Pension Plans 20 1 6 20 15 20 14 Service cost $ 312 $ 301 $ 356 Interest cost 1,999 1,773 1,737 Expected return on plan assets (411 ) (498 ) (444 ) Amortization of prior service cost (a) 1 1 1 Recognized actuarial loss 2,218 1,718 1,711 Curtailment expense 1 – – Net periodic benefit cost $ 4,120 $ 3,295 $ 3,361 Postretirement Medical and Life Benefits 201 6 201 5 201 4 Service cost $ 4 $ 4 $ 13 Interest cost 47 46 67 Amortization of prior service cost (a) – – (46 ) Recognized actuarial loss 130 134 244 Net periodic benefit cost $ 181 $ 184 $ 278 (a) Prior service costs are amortized on a straight-line basis over the average remaining service period of employees expected to receive benefits. The following table details changes in the amounts recognized in accumulated other comprehensive loss in our 2016 and 2015 Consolidated Financial Statements for the Pension Plans and the Postretirement Medical and Life Benefits plans (in thousands): Pension Plans Postretirement Medical and Life Benefits 20 1 6 20 15 20 1 6 20 15 Beginning of year $ (17,149 ) $ (17,086 ) $ (994 ) $ (1,017 ) Net actuarial (loss)/gain (1,891 ) (1,782 ) 373 (111 ) Amortization of prior service credit 1 1 – – Amortization of actuarial loss 2,218 1,718 130 134 End of year $ (16,821 ) $ (17,149 ) $ (491 ) $ (994 ) The change in benefit obligation and plan assets and reconciliation of funded status is as follows (in thousands ): Pension Plans Postretirement Medical and Life Benefits 20 1 6 20 15 20 1 6 20 15 Change in benefit obligation: Beginning projected benefit obligation $ 43,843 $ 42,774 $ 1,404 $ 1,376 Service cost 312 301 4 4 Interest cost 1,999 1,773 47 46 Plan participant contributions – – 73 78 Actuarial loss /(gain) 1,411 1,620 (373 ) 111 Benefits paid (2,888 ) (2,625 ) (55 ) (211 ) Curtailment gain (248 ) – – – Benefit obligation at end of year $ 44,429 $ 43,843 $ 1,100 $ 1,404 Change in plan assets: Beginning fair value of plan assets $ 6,786 $ 7,020 $ – $ – Actual return on plan assets (318 ) 336 – – Employer contributions 2,629 2,055 (18 ) 133 Plan participant contributions – – 73 78 Benefits paid (2,888 ) (2,625 ) (55 ) (211 ) Fair value of plan assets at end of year $ 6,209 $ 6,786 $ – $ – Funded status at end of year $ (38,220 ) * $ (37,057 )* $ (1,100 ) $ (1,404 ) Amounts recognized in the Consolidated Balance Sheets: Accrued liabilities – payroll and related costs $ (2,527 ) $ (3,185 ) $ (113 ) $ (137 ) Other deferred liabilities (35,693 ) (33,872 ) (987 ) (1,267 ) Net amount recognized at year-end $ (38,220 ) $ (37,057 ) $ (1,100 ) $ (1,404 ) Amounts recognized in accumulated other comprehensive loss: Prior service cost $ – $ (1 ) $ – $ – Net actuarial loss (16,821 ) (17,148 ) (491 ) (994 ) Total amount recognized $ (16,821 ) $ (17,149 ) $ (491 ) $ (994 ) * The funded status reflected above includes the liabilities attributable to all of the Pension Plans but only the assets of the Retirement Plan as the other plans are not considered funded for Employee Retirement Income Security Act purposes. To provide a source for the payment of benefits under the Executive Supplemental Pension Plan and the Management Retirement Plan, we own life insurance contracts on some of the participants. The cash value of these policies (Level 2), which are included within the Other Assets caption in our Consolidated Balance Sheets, was $27.9 million and $29.5 million at May 31, 2016 and June 2, 2015, respectively. In addition, we held in trust $0.4 million and a negligible amount of cash and cash equivalents as of May 31, 2016 and June 2, 2015, respectively, relating to these policies. We maintain a rabbi trust to hold the policies and death benefits as they are received. During fiscal years 2016, 2015, and 2014, we reclassified the following items out of accumulated other comprehensive loss and into Pension and Postretirement Medical and Life Benefits expense, which is included in Selling, general and administrative, net within our Consolidated Statements of Operations and Comprehensive Loss, as follows (in thousands): 201 6 201 5 201 4 Recognized actuarial loss $ 2,348 $ 1,852 $ 1,955 Amortization of prior service cost/(credit) 1 1 (46 ) Curtailment expense 1 – – 2,350 1,853 1,909 Income taxes – – – Pension reclassification, net of tax $ 2,350 $ 1,853 $ 1,909 The estimated net loss for the Pension and the Postretirement Medical and Life Benefits plans that will be amortized from accumulated other comprehensive loss into net periodic pension cost in fiscal year 2017 is $1.7 million. Additional measurement date information for the Pension and Postretirement Medical and Life Benefits plans which have benefit obligations in excess of plan assets (in thousands): Pension Plans Postretirement Medical and Life Benefits May 31, 2016 June 2, 2015 May 31, 2016 June 2, 2015 Projected benefit obligation $ 44,429 $ 43,843 $ 1,100 $ 1,404 Accumulated benefit obligation 44,428 43,518 1,100 1,404 Fair value of plan assets 6,209 6,786 – – The weighted average assumptions used to determine the net periodic benefit cost for fiscal years are set forth below: Pension Plans 2016 2015 2014 Discount rate 4.2 % 4.4 % 4.5 % Expected return on plan assets 6.3 % 7.0 % 7.0 % Rate of compensation increase 2.0 % 2.0 % 2.0 % Postretirement Medical and Life Benefits 2016 2015 2014 Discount rate 3.6 % 3.5 % 3.7 % Rate of compensation increase 2.0 % 2.0 % 2.0 % Our estimated long-term rate of return on plan assets represents the weighted average of expected future returns on the asset categories included in our target investment allocation based primarily on the historical returns for each asset category, adjusted for an assessment of current market conditions. The weighted average assumptions used to determine benefit obligations at the measurement dates are set forth below: Pension Plans 201 6 201 5 Discount rate 4.0 % 4.2 % Rate of compensation increase 2.0 % 2.0 % Postretirement Medical and Life Benefits 201 6 201 5 Discount rate 3.5 % 3.6 % Rate of compensation increase 2.0 % 2.0 % We currently are assuming a gross medical trend rate of 7.6% for fiscal 2017. We expect this rate to decrease at varying amounts per year with an ultimate trend rate of 5.0% in fiscal 2026. A change in this rate of 1.0% would have no significant impact on our net periodic postretirement benefit expense or our accrued postretirement benefits liability. The benefits expected to be paid in each of the next five years and in the aggregate for the five years thereafter are set forth below (in thousands): Pension Plans Postretirement Medical and Life Benefits 201 7 $ 3,311 $ 113 201 8 2,411 122 201 9 2,352 108 20 20 2,751 100 20 21 5,236 102 2022-2026 17,785 401 Expected benefit payments are estimated based on the same assumptions used to measure our benefit obligation on our measurement date of May 31, 2016 and, where applicable, include benefits attributable to estimated further employee service. Defined Contribution Plans We sponsor two defined contribution plans for active employees, as summarized below. Salary Deferral Plan Deferred Compensation Plan On January 5, 2005, our Board of Directors approved the adoption of the Ruby Tuesday, Inc. 2005 Deferred Compensation Plan (the “Deferred Compensation Plan”), effective as of January 1, 2005, and froze the existing deferred compensation plan, the Ruby Tuesday, Inc. Restated Deferred Compensation Plan (the “Predecessor Plan”), effective as of December 31, 2004, in order to satisfy the requirements of Section 409A of the Internal Revenue Code of 1986, as amended, enacted as part of the American Jobs Creation Act of 2004. Like the Predecessor Plan, the Deferred Compensation Plan is an unfunded, non-qualified deferred compensation plan for eligible employees. The Company matching provisions of the Deferred Compensation Plan are similar to those of the 401(k) Plan. Fiscal year 2016 Deferred Compensation Plan expenses were negligible. For similar reasons as discussed above for the 401(k) Plan, we had no expenses for Company match under the Deferred Compensation Plan for fiscal years 2015 and 2014. Assets earmarked to pay benefits under the Deferred Compensation Plan are held by a rabbi trust. Assets and liabilities of a rabbi trust must be accounted for as if they are Company assets or liabilities and are therefore reported on our Consolidated Balance Sheets. Furthermore, all Deferred Compensation Plan earnings and expenses are recorded in our Consolidated Statements of Operations and Comprehensive Loss. The Deferred Compensation Plan’s assets and liabilities approximated $6.7 million and $8.0 million as of May 31, 2016 and June 2, 2015, respectively. Of these amounts as of May 31, 2016 and June 2, 2015, $0.7 million was included in Prepaid and other expenses and Accrued liabilities – Payroll and related costs for both periods, and $6.0 million and $7.3 million, respectively, was included in Other assets, net and Other deferred liabilities in the Consolidated Balance Sheets. The investment in RTI common stock and the related liability payable in RTI common stock, which totaled $0.5 million and $0.7 million as of May 31, 2016 and June 2, 2015, respectively, is reflected in Shareholders’ Equity in the Consolidated Balance Sheets. Executive Separations and Corporate Support Services Restructuring Fiscal 2016 Our former President-Ruby Tuesday Concept and Chief Operations Officer and Executive Vice President, Chief Financial Officer resigned from the Company on July 25, 2015 and April 11, 2016, respectively. As further discussed in Note 10 to the Consolidated Financial Statements, we recorded $1.6 million of forfeiture credits during fiscal year 2016 in connection with these resignations. Fiscal 2015 On June 26, 2014, our then Executive Vice President, Chief Financial Officer stepped down as Chief Financial Officer and subsequently retired from the Company on August 4, 2014. Additionally, three Senior Vice Presidents, our Chief Development Officer, Chief Legal Officer and Secretary, and Chief Marketing Officer left the Company on July 24, 2014, December 12, 2014, and April 27, 2015, respectively. During the year ended June 2, 2015, we recorded severance expense and made severance payments of $0.3 million in connection with the separation agreements for certain of these former executives. Fiscal 2014 On June 7, 2013, our then President, Ruby Tuesday Concept, Chief Operations Officer left the Company. During fiscal 2014, we recorded severance expense of $0.9 million in connection with the separation agreement for the former executive, which represents obligations pursuant to the Ruby Tuesday, Inc. Severance Pay Plan (the “Severance Plan”) of two times base salary. The Severance Plan was subsequently terminated on October 7, 2013. On October 30, 2013, our then Senior Vice President, Chief People Officer left the Company. During the second quarter of fiscal 2014, we recorded severance expense of $0.4 million in connection with his separation agreement, an amount representing one year of his annual base salary plus his remaining vacation for fiscal 2014. Between November 20, 2013 and June 3, 2014, we eliminated approximately 82 management and staff personnel, respectively, at our Restaurant Support Services Center in Maryville, Tennessee. These reductions occurred in connection with an ongoing comprehensive review of our cost structure. These executive and other employee separations resulted in transition-related costs during the year ended June 3, 2014 of $4.3 million for employee severance and unused vacation. As of both May 31, 2016 and June 2, 2015, liabilities of $0.3 million, representing unpaid obligations in connection with the separations and restructurings, were included within Accrued liabilities: Payroll and related costs in our Consolidated Balance Sheet. Costs reflected in the table below related to employee severance and unused vacation accruals are included within Selling, general, and administrative, net in our Consolidated Statements of Operations and Comprehensive Loss. A roll forward of our obligations in connection with employee separations is as follows (in thousands): Balance at June 3, 2014 $ 1,055 Employee severance and unused vacation accruals 1,211 Cash payments (1,953 ) Balance at June 2, 2015 $ 313 Employee severance and unused vacation accruals 1,006 Cash payments (1,002 ) Balance at May 31, 2016 $ 317

Note 9 - Income Taxes

Note 9 - Income Taxes	12 Months Ended
	May 31, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	9 . Income Taxes Income tax benefit for fiscal years 2016, 2015, and 2014 was allocated as follows (in thousands): 201 6 20 15 20 14 Current: Federal $ (1,138 ) $ 1,714 $ (5,047 ) State 289 (48 ) (1,586 ) Foreign 118 118 322 (731 ) 1,784 (6,311 ) Deferred: Federal (1,449 ) (3,254 ) 2,346 State – (441 ) (700 ) (1,449 ) (3,695 ) 1,646 Benefit for income taxes from continuing operations (2,180 ) (1,911 ) (4,665 ) Benefit for income taxes from discontinued operations – – (106 ) Total benefit for income taxes $ (2,180 ) $ (1,911 ) $ (4,771 ) As previously mentioned in Note 1 to the Consolidated Financial Statements, w e early adopted ASU 2015-17 on a prospective basis during the fourth quarter of fiscal year 2016. Prior periods were not retroactively adjusted. Based on the adoption of this guidance, all deferred taxes are classified as noncurrent in our Consolidated Balance Sheet as of May 31, 2016. Deferred tax assets and liabilities are comprised of the following (in thousands): 20 1 6 201 5 Deferred tax assets: General business credits carryforward $ 70,424 $ 53,955 Employee benefits 22,420 25,343 Deferred escalating minimum rents 20,803 20,536 State net operating losses 9,807 7,821 Insurance reserves 5,896 6,062 Goodwill 5,033 10,813 Deferred gain on sale-leaseback transactions 4,728 5,148 Closed restaurant lease reserves 2,520 2,798 Other 7,761 7,656 Gross deferred tax assets 149,392 140,132 Deferred tax asset valuation allowances (89,933 ) (62,799 ) Net deferred tax assets 59,459 77,333 Deferred tax liabilities: Depreciable property and equipment (48,367 ) (64,204 ) Other (11,092 ) (14,578 ) Total deferred tax liabilities (59,459 ) (78,782 ) Net deferred tax liability $ – $ (1,449 ) Reported in Consolidated Balance Sheets as: Deferred income taxes – current liability $ – $ (7 ) Deferred income taxes – noncurrent liability – (1,442 ) $ – $ (1,449 ) The above deferred tax assets and liabilities include the income tax effect of temporary differences between financial reporting and tax reporting. Temporary differences represent the cumulative taxable or deductible amounts recorded in the consolidated financial statements in different years than recognized in the tax returns. General business credits carryforward and state net operating losses may be used to offset future taxable income, and their benefit is reflected in the deferred tax assets. Other deferred tax assets, such as employee benefits, escalating minimum rents, and certain others listed, become deductible in the tax return upon payment or funding in qualified trusts. The depreciable property and equipment temporary difference represents generally tax depreciation in excess of financial statement depreciation. We regularly evaluate the need for a valuation allowance for deferred tax assets by assessing whether it is more likely than not that we will realize the deferred tax assets in the future. A valuation allowance assessment is performed each reporting period, with any additions or adjustments reflected in earnings in the period of assessment. In assessing the need for a valuation allowance, we consider both positive and negative evidence related to the likelihood of realization of the deferred tax assets for each jurisdiction. As of May 31, 2016, we have rolling three-year historical operating losses and have concluded that the negative evidence outweighs the positive evidence. In accordance with the applicable accounting standards, we are unable to use future income projections to support the realization of our deferred tax assets as a consequence of the above conclusion. Instead, in determining the appropriate amount of the valuation allowance, we considered the timing of future reversal of our taxable temporary differences and available tax strategies that, if implemented, would result in the realization of deferred tax assets. A rollforward of our valuation allowance is as follows (in thousands): 201 6 201 5 201 4 Beginning of fiscal year $ (62,799 ) $ (54,582 ) $ (24,566 ) Changes in estimated realization of deferred tax assets: Continuing operations (28,192 ) (9,138 ) (31,187 ) Discontinued operations – – 288 Other reductions 1,058 921 883 End of fiscal year $ (89,933 ) $ (62,799 ) $ (54,582 ) As of May 31, 2016, we had state net operating loss carryforwards of approximately $255.5 million which expire at varying times between fiscal years 2017 and 2036. The above accounting has no effect on our ability to use our state operating loss carryforwards or general business carryforward credits, which begin to expire in fiscal year 2032, in the future to reduce cash tax payments. A reconciliation from the statutory federal income tax benefit to the reported income tax (benefit)/expense from continuing operations is as follows (in thousands): 201 6 201 5 201 4 Statutory federal income taxes $ (18,502 ) $ (1,787 ) $ (24,351 ) State income taxes, net of federal income tax benefit (2,926 ) (711 ) (3,564 ) FICA tip credit (7,071 ) (7,280 ) (7,533 ) Work opportunity tax credit (1,389 ) (1,899 ) (1,233 ) Increase in valuation allowance 28,192 9,138 31,187 Permanent differences 319 528 2,243 Other, net (803 ) 100 (1,414 ) Total benefit for income taxes $ (2,180 ) $ (1,911 ) $ (4,665 ) We had a gross liability for unrecognized tax benefits, exclusive of accrued interest and penalties, of $ 4.5 million and $3.9 million, respectively, as of May 31, 2016 and June 2, 2015, of which $3.7 million and $3.3 million, respectively, was reclassified against our deferred tax assets. As of May 31, 2016 and June 2, 2015, the total amount of unrecognized tax benefits that, if recognized, would impact our effective tax rate was $2.3 million and $2.4 million, respectively. A reconciliation of the beginning and ending amount of unrecognized tax benefits for fiscal years 2016 and 2015 follows (in thousands): 20 1 6 20 15 Beginning of fiscal year $ 3,870 $ 6,965 Additions for tax positions related to the current year 725 428 Reductions for tax positions related to the current year (113 ) – Additions for tax positions of prior years 868 114 Reductions for tax positions of prior years (150 ) (2,690 ) Reductions for settlements with taxing authorities – (295 ) Reductions due to statute settlements (652 ) (652 ) End of fiscal year $ 4,548 $ 3,870 The liability for unrecognized tax benefits as of May 31, 2016 includes $0.4 million related to tax positions for As discussed in Note 1 to the Consolidated Financial Statements, our policy is to accrue interest related to potential underpayment of income taxes within the provision for income taxes. Interest is computed on the difference between our uncertain tax benefit positions and the amount deducted or expected to be deducted in our tax returns. At both May 31, 2016 and June 2, 2015, we had $0.4 million of accrued interest and penalties related to unrecognized tax benefits. During fiscal year 2016, accrued interest and penalties decreased by an insignificant amount. If we were to prevail on all uncertain tax positions, the reversal of this accrual would also be a benefit to our effective tax rate. At May 31, 2016 and June 2, 2015, total liabilities of $1.3 million and $1.0 million, respectively, including the above-mentioned amounts for the payment of accrued interest and penalties, are included in Accrued liabilities – Rent and other and Other deferred liabilities as reported on the Consolidated Balance Sheets. At May 31, 2016, we are no longer subject to U.S. federal income tax examinations by tax authorities for fiscal years prior to 2012, and with few exceptions, we are no longer subject to state and local examinations by tax authorities prior to fiscal year 2013.

Note 10 - Share-based Employee

Note 10 - Share-based Employee Compensation	12 Months Ended
	May 31, 2016
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	1 0 . Share-Based Employee Compensation Preferred Stock RTI is authorized, under its Certificate of Incorporation, to issue up to 250,000 shares of preferred stock with a par value of $0.01. These shares may be issued from time to time in one or more series. Each series will have dividend rates, rights of conversion and redemption, liquidation prices, and other terms or conditions as determined by the Board of Directors. No preferred shares have been issued as of May 31, 2016 and June 2, 2015. The Ruby Tuesday, Inc. Stock Incentive Plan and the Ruby Tuesday, Inc. 1996 Stock Incentive Plan A committee, appointed by the Board of Directors, administers the Ruby Tuesday, Inc. Stock Incentive Plan (“SIP”) and the Ruby Tuesday, Inc. 1996 Stock Incentive Plan (“1996 SIP”), and has full authority in its discretion to determine the key employees, officers, and non-employee directors to whom share-based incentives are granted and the terms and provisions of share-based incentives. Stock option grants under the SIP and 1996 SIP can have varying vesting provisions and exercise periods as determined by such committee. A majority of currently outstanding stock options granted under the SIP and 1996 SIP vest within three years following the date of grant and expire seven years after the date of grant. The SIP and 1996 SIP permit the committee to make awards of shares of common stock, awards of stock options or other derivative securities related to the value of the common stock, and certain cash awards to eligible persons. These discretionary awards may be made on an individual basis or for the benefit of a group of eligible persons. All stock options awarded under the SIP and 1996 SIP have been awarded with an exercise price equal to the fair market value at the time of grant. At Ma y 31, 2016, we had reserved a total of 6,997,000 shares of common stock for the SIP and 1996 SIP. Of the reserved shares at May 31, 2016, 1,563,000 were subject to stock options outstanding. Stock option exercises are settled with the issuance of new shares. Net shares of common stock available for issuance at May 31, 2016 were 5,434,000. Stock Options The following table summarizes our stock option activity under these stock option plans for the fiscal year ended May 31, 2016 (Stock Options and Aggregate Intrinsic Value are in thousands): Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value Service-based vesting: Outstanding at beginning of year 2,441 $ 7.78 Cancellations and forfeitures (270 ) 6.51 Expired (105 ) 8.83 Outstanding at end of year 2,066 $ 7.89 3.04 $ – Exercisable at end of year 1,671 $ 8.20 2.60 $ – Market -based vesting: Outstanding at beginning of year 515 $ 8.60 Cancellations and forfeitures (515 ) 8.60 Outstanding at end of year – $ – The aggregate intrinsic value represents the closing stock price as of May 31, 2016 less the strike price, multiplied by the number of stock options that have a strike price that is less than that closing stock price. There were no stock options exercised during fiscal year 2016. The total intrinsic value of stock options exercised during fiscal years 2015 and 2014 was $0.1 million and $0.7 million, respectively. At May 31, 2016, there was approximately $0.2 million of unrecognized pre-tax compensation expense related to non-vested stock options. This cost is expected to be recognized over a weighted average period of 0.9 years. The total fair value at grant date of awards vested during fiscal years 2016, 2015, and 2014 totaled $1.7 million, $1.9 million, and $1.0 million, respectively. The market-based stock options reflected in the table above would have vested if a share of our common stock appreciated to $14 per share or more for a period of 20 consecutive trading days on or before December 3, 2015. During the year ended May 31, 2016, all remaining market-based stock options were cancelled due to the market condition not being satisfied. The weighted average Black-Scholes grant date fair value for stock options awarded during fiscal years 2015 and 2014 was $2.27 and $4.43 per share, respectively. The grant date fair values of unvested stock options are amortized over the respective vesting period of the awards unless a recipient becomes retirement eligible during the vesting period. For retirement eligible individuals, the grant date fair value of the award is amortized from the period of the date of grant through the date upon which the individual becomes retirement eligible. The weighted average assumptions used in our Black-Scholes option-pricing model are as follows: 2015 2014 Risk-free interest rate 1.48 % 1.17 % Expected dividend yield 0 % 0 % Expected stock price volatility 44.27 % 58.03 % Expected life (in years) 4.50 4.50 W e awarded market-based stock options to certain employees during fiscal 2014. We estimated the grant date fair value of these awards at $2.42, using the Monte-Carlo simulation model. The primary assumptions used in our Monte-Carlo simulation model are as follows: 2014 Risk-free interest rate 0.45 % Expected dividend yield 0 % Expected stock price volatility 42.86 % Expected life (in years) 2.40 Restricted Stock and Restricted Stock Units (“RSU”) The following table summarizes our restricted stock and RSU activity for the fiscal year ended May 31, 2016 (in thousands, except per-share data): 2016 Shares Weighted Average Fair Value Service-Based Vesting: Unvested at beginning of year 803 $ 6.98 Granted 344 6.45 Vested (346 ) 7.44 Cancellations and forfeitures (237 ) 7.19 Unvested at end of year 564 $ 6.29 Performance-Based Vesting: Unvested at beginning of year – $ – Granted 262 6.51 Cancellations and forfeitures (37 ) 6.51 Unvested at end of year 225 $ 6.51 The fair value of restricted stock and RSU awards is based on the closing price of our common stock on the date prior to the grant date. The total intrinsic value of restricted stock and RSU grants vesting during fiscal years 2016, 2015, and 2014 was $2.1 million, $5.4 million, and $3.4 million, respectively. At May 31, 2016, unrecognized compensation expense related to restricted stock and RSU grants expected to vest totaled $2.1 million and will be recognized over a weighted average vesting period of 1.4 years. During fiscal year 2016, we granted 244,000 service-based and 262,000 performance-based RSUs with a market condition to certain employees under the terms of the SIP and 1996 SIP. The service-based RSUs will vest in three equal installments over a three-year period following the date of grant. The performance-based RSUs will cliff vest at the end of a three-year period following the date of grant. Vesting of the performance-based RSUs is further contingent upon the Company ’s achievement of a total shareholder return market condition over a three year period, which will be measured in the first quarter of fiscal 2019. During fiscal years 2016, 2015, and 2014, we granted 100,000, 109,000, and 60,000 restricted shares, respectively, to non-employee directors. The shares cliff vest over a one year period following the grant of the award. Included within Selling, general, and administrative, net in our Consolidated Statements of Operations and Comprehensive Loss is share-based compensation expense of $2.1 million, $7.1 million, and $7.6 million for the fiscal years ended May 31, 2016, June 2, 2015, and June 3, 2014, respectively. Netted within share-based compensation expense for fiscal year 2016 are forfeiture credits of $1.6 million in connection with the forfeiture of unvested stock options, restricted stock, and restricted stock units related to the departure of our then President Ruby Tuesday Concept and Chief Operations Officer during the first quarter of fiscal year 2016 and the departure of our then Executive Vice President, Chief Financial Officer during the fourth quarter of fiscal year 2016. Included within share-based compensation expense for fiscal years 2015 and 2014 were charges of $0.2 million and $0.3 million, respectively, representing the incremental costs resulting from accelerated vesting, net of forfeitures, primarily related to departure of certain employees. As discussed further in Note 8 to the Consolidated Financial Statements, various management personnel left the Company during fiscal years 2016, 2015, and 2014. Several of these individuals held share-based compensation awards at the times of their separations, and these awards were either vested or forfeited in accordance with the terms of the original awards.

Note 11 - Segment Reporting

Note 11 - Segment Reporting	12 Months Ended
	May 31, 2016
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	1 1 . Segment Reporting As further discussed in Note 3 to the Consolidated Financial Statements, during fiscal year 2016 we entered into agreements with two separate buyers to sell various Lime Fresh Mexican Grill assets. In addition, we also closed 11 Company-owned Lime Fresh restaurants during fiscal year 2016. As a result of these transactions, only two Company-owned Lime Fresh restaurants remained as of May 31, 2016, both of which were in transition. Financial results by reportable segment for fiscal years 2016, 2015, and 2014 are as follows (in thousands): 201 6 201 5 201 4 Revenues: Ruby Tuesday concept $ 1,075,965 $ 1,106,304 $ 1,147,348 Lime Fresh concept 15,263 20,262 21,398 Total revenues $ 1,091,228 $ 1,126,566 $ 1,168,746 Segment profit/(loss): Ruby Tuesday concept $ 60,934 $ 116,408 $ 69,543 Lime Fresh concept (4,642 ) (2,630 ) (6,070 ) Total segment profit $ 56,292 $ 113,778 $ 63,473 Depreciation and amortization: Ruby Tuesday concept $ 48,441 $ 48,552 $ 52,990 Lime Fresh concept 885 1,687 2,007 Support center and other 2,032 2,152 2,350 Total depreciation and amortization $ 51,358 $ 52,391 $ 57,347 Closures and impairments, net: Ruby Tuesday concept $ 56,270 $ 6,940 $ 27,617 Lime Fresh concept 6,411 3,078 5,214 Support center and other – 524 – Total closures and impairments, net $ 62,681 $ 10,542 $ 32,831 Capital expenditures: Ruby Tuesday concept $ 33,088 $ 29,509 $ 24,553 Lime Fresh concept 236 1,293 2,742 Support center and other 1,103 208 1,044 Total capital expenditures $ 34,427 $ 31,010 $ 28,339 Total assets: Ruby Tuesday concept $ 713,083 $ 786,931 $ 823,797 Lime Fresh concept 6,272 10,839 15,203 Support center and other 118,562 127,682 112,697 Total assets $ 837,917 $ 925,452 $ 951,697 The following is a reconciliation of segment profit to loss from continuing operations before taxes for fiscal years 2016, 2015, and 2014 (in thousands): 201 6 201 5 201 4 Segment profit $ 56,292 $ 113,778 $ 63,473 Less: Depreciation and amortization (51,358 ) (52,391 ) (57,347 ) Unallocated general and administrative expenses (39,815 ) (42,710 ) (47,946 ) Preopening expenses (48 ) (290 ) (395 ) Trademark impairments (1,999 ) – (855 ) Gain on sales of Lime Fresh Mexican Grill assets 5,937 Interest expense, net (21,764 ) (22,735 ) (24,945 ) Other expense, net (107 ) (757 ) (1,560 ) Loss from continuing operations before income taxes $ (52,862 ) $ (5,105 ) $ (69,575 )

Note 12 - Commitments and Conti

Note 12 - Commitments and Contingencies	12 Months Ended
	May 31, 2016
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	1 2 . Commitments and Contingencies Litigation We are presently, and from time to time, subject to pending claims and lawsuits arising in the ordinary course of business. We provide reserves for such claims when payment is probable and estimable in accordance with GAAP. At this time, in the opinion of management, the ultimate resolution of pending legal proceedings, including the matter referred to below, will not have a material adverse effect on our operations, financial position, or cash flows. Insurance Programs We are currently self-insured for a portion of our expected workers’ compensation, employment practices liability, general liability, and automobile liability losses (collectively, “casualty losses”) as well as property losses and certain other insurable risks. To mitigate the cost of our exposures for certain property and casualty losses, we make annual decisions to either retain the risks of loss up to a certain maximum per occurrence, aggregate loss limits negotiated with our insurance carriers, or fully insure those risks. We are also self-insured for healthcare claims for eligible participating employees subject to certain deductibles and limitations. We have accounted for our retained liabilities for casualty losses and healthcare claims, including reported and incurred but not reported claims, based on information provided by third-party actuaries. At May 31, 2016, we were committed under letters of credit totaling $11.6 million issued primarily in connection with our workers’ compensation and casualty insurance programs. Purchase Commitments We have minimum purchase commitments with various vendors.

Note 13 - Fair Value Measuremen

Note 13 - Fair Value Measurements	12 Months Ended
	May 31, 2016
Notes to Financial Statements
Fair Value Disclosures [Text Block]	1 3 . Fair Value Measurements The following table presents the fair values of our financial assets and liabilities measured at fair value on a recurring basis and the level within the fair value hierarchy in which the measurements fall (in thousands): Level May 31, 2016 June 2, 2015 Deferred compensation plan – Assets 1 $ 6,660 $ 8,017 Deferred compensation plan – Liabilities 1 (6,660 ) (8,017 ) There were no transfers among levels within the fair value hierarchy during fiscal years 2016 or 2015. The Deferred Compensation Plan and the Ruby Tuesday, Inc. Restated Deferred Compensation Plan (the “Predecessor Plan”) are unfunded, non-qualified deferred compensation plans for eligible employees. Assets ear marked to pay benefits under the Deferred Compensation Plan and Predecessor Plan are held by a rabbi trust. We report the accounts of the rabbi trust in our Consolidated Financial Statements. The investments held by these plans are considered trading securities and are reported at fair value based on third-party broker statements. The realized and unrealized holding gains and losses related to these other investments, as well as the offsetting compensation expense, is recorded in Selling, general, and administrative expense, net in the Consolidated Financial Statements. The investment in RTI common stock and related liability payable in RTI common stock, which are reflected in Shareholders ’ Equity in the Consolidated Balance Sheets, are excluded from the fair value table above as these are considered treasury shares and reported at cost. The following table presents the fair values on our Consolidated Balance Sheets as of May 31, 2016 and June 2, 2015 for those assets and liabilities measured on a non-recurring basis (in thousands): Fair Value Measurements Level May 31, 2016 June 2, 2015 Long-lived assets held for sale 2 $ 2,123 $ 3,708 Long-lived assets held for use 2 56,101 3,283 Long-lived assets held for use 3 553 – Total $ 58,777 $ 6,991 The following table presents the losses recognized during the fiscal years ended May 31, 2016, June 2, 2015, and June 3, 2014 resulting from fair value measurements of assets and liabilities measured on a non-recurring basis. The losses associated with continuing operations are included in Closures and impairments, net and Trademark impairments, and the losses associated with discontinued operations are included in Loss from discontinued operations in our Consolidated Statements of Operations and Comprehensive Loss (in thousands): 201 6 201 5 201 4 Included within continuing operations Long-lived assets held for sale $ 447 $ 1,830 $ 872 Long-lived assets held for use 57,706 7,992 23,464 Lime Fresh trademark 1,999 – 855 $ 60,152 $ 9,822 $ 25,191 Included within discontinued operations $ 177 Long-lived assets held for sale are valued using Level 2 inputs, primarily from information obtained through broker listings or sales agreements. Costs to market and/or sell are factored into the estimates of fair value for those properties included in Assets held for sale on our Consolidated Balance Sheets. We review our long-lived assets (primarily property, equipment, and, as appropriate, reacquired franchise rights and favorable leases) related to each restaurant to be held and used in the business, whenever events or changes in circumstances indicate that the carrying amount of a restaurant may not be recoverable. Long-lived assets held for use presented in the table above includes restaurants or groups of restaurants that we have impaired. From time to time, the table will also include closed restaurants or surplus sites not meeting held for sale criteria that have been offered for sale at a price less than their carrying value. The fair values of our long-lived assets held for use are primarily based on broker estimates of the value of the land, building, leasehold improvements, and other residual assets (Level 2) or discounted cash flow estimates using unobservable inputs (Level 3). Our financial instruments at May 31, 2016 and June 2, 2015 consisted of cash and cash equivalents, accounts receivable and payable, and long-term debt. The fair values of cash and cash equivalents and accounts receivable and payable approximated their carrying values because of the short-term nature of these instruments. The carrying amounts and fair values of our long-term debt, which are not measured on a recurring basis using fair value, are as follows (in thousands): May 31, 2016 June 2, 2015 (as adjusted) Carrying Amount Fair Value Carrying Amount Fair Value Long-term debt (Level 2) $ 223,526 $ 223,212 $ 240,889 $ 255,194 We estimated the fair value of debt using market quotes and calculations based on market rates.

Note 14 - Supplemental Condense

Note 14 - Supplemental Condensed Consolidating Financial Statements	12 Months Ended
	May 31, 2016
Notes to Financial Statements
Condensed Financial Statements [Text Block]	1 4 . Supplemental Condensed Consolidating Financial Statements As discussed in Note 6 to the Consolidated Financial Statements, the Senior Notes are a liability of Ruby Tuesday, Inc. (the “Parent”) and are guaranteed on a senior unsecured basis by our existing and future domestic restricted subsidiaries, subject to certain exceptions (the “Guarantors”). Each of the Guarantors is wholly-owned by Ruby Tuesday, Inc. None of the few remaining subsidiaries of Ruby Tuesday, Inc., which were primarily created to hold liquor license assets, guarantee the Senior Notes (the “Non-Guarantors”). Our Non-Guarantor subsidiaries are immaterial and are aggregated within the Parent information disclosed below. The following condensed consolidating financial information, which has been prepared in accordance with the requirements for presentation of Rule 3-10(f) of Regulation S-X promulgated by the Securities and Exchange Commission, presents the condensed consolidating financial information separately for the Parent, the Guarantors, and elimination entries necessary to consolidate the Parent and Guarantors. Investments in wholly-owned subsidiaries are accounted for using the equity method for purposes of the consolidated presentation. The principal elimination entries eliminate investments in subsidiaries and intercompany balances and transactions. Condensed Consolidating Balance Sheet As of May 31, 2016 (In thousands) Parent Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 67,208 $ 133 $ – $ 67,341 Accounts and other receivables 8,102 4,725 – 12,827 Inventories 15,401 6,194 – 21,595 Income tax receivable 167,065 – (164,062 ) 3,003 Other current assets 11,282 4,868 – 16,150 Total current assets 269,058 15,920 (164,062 ) 120,916 Property and equipment, net 501,482 169,768 – 671,250 Investment in subsidiaries 98,929 – (98,929 ) – Due from/(to) subsidiaries 76,208 213,816 (290,024 ) – Other assets 40,626 5,125 – 45,751 Total assets $ 986,303 $ 404,629 $ (553,015 ) $ 837,917 Liabilities & Shareholders ’ Equity Current liabilities: Accounts payable $ 17,405 $ 4,736 $ – $ 22,141 Accrued and other current liabilities 35,674 29,957 – 65,631 Current maturities of long-term debt, including capital leases (1,067 ) 11,001 – 9,934 Income tax payable – 164,062 (164,062 ) – Total current liabilities 52,012 209,756 (164,062 ) 97,706 Long-term debt and capital leases, less current maturities 209,058 4,745 – 213,803 Due to/(from) subsidiaries 213,816 76,208 (290,024 ) – Other deferred liabilities 103,637 14,991 – 118,628 Total liabilities 578,523 305,700 (454,086 ) 430,137 Shareholders ’ equity: Common stock 601 – – 601 Capital in excess of par value 75,938 – – 75,938 Retained earnings 341,350 98,929 (98,929 ) 341,350 Accumulated other comprehensive loss (10,109 ) – – (10,109 ) Total shareholders ’ equity 407,780 98,929 (98,929 ) 407,780 Total liabilities & shareholders ’ equity $ 986,303 $ 404,629 $ (553,015 ) $ 837,917 Condensed Consolidating Balance Sheet As of June 2, 2015 (as adjusted) (In thousands) Parent Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 75,034 $ 297 $ – $ 75,331 Accounts and other receivables 1,557 3,730 – 5,287 Inventories 14,581 5,830 – 20,411 Income tax receivable 153,146 – (153,146 ) – Other current assets 15,543 2,308 – 17,851 Total current assets 259,861 12,165 (153,146 ) 118,880 Property and equipment, net 554,089 198,085 – 752,174 Investment in subsidiaries 128,824 – (128,824 ) – Due from/(to) subsidiaries 66,019 215,373 (281,392 ) – Other assets 44,118 10,280 – 54,398 Total assets $ 1,052,911 $ 435,903 $ (563,362 ) $ 925,452 Liabilities & Shareholders ’ Equity Current liabilities: Accounts payable $ 18,533 $ 4,472 $ – $ 23,005 Accrued and other current liabilities 42,458 33,764 – 76,222 Current maturities of long-term debt, including capital leases (994 ) 11,072 – 10,078 Income tax payable – 154,215 (153,146 ) 1,069 Deferred income taxes, net 2,839 (2,832 ) – 7 Total current liabilities 62,836 200,691 (153,146 ) 110,381 Long-term debt and capital leases, less current maturities 210,382 20,635 – 231,017 Deferred income taxes, net (3,865 ) 5,307 – 1,442 Due to/(from) subsidiaries 215,373 66,019 (281,392 ) – Other deferred liabilities 102,602 14,427 – 117,029 Total liabilities 587,328 307,079 (434,538 ) 459,869 Shareholders ’ equity: Common stock 621 – – 621 Capital in excess of par value 83,870 – – 83,870 Retained earnings 392,032 128,824 (128,824 ) 392,032 Accumulated other comprehensive loss (10,940 ) – – (10,940 ) Total shareholders ’ equity 465,583 128,824 (128,824 ) 465,583 Total liabilities & shareholders ’ equity $ 1,052,911 $ 435,903 $ (563,362 ) $ 925,452 Condensed Consolidating Statement of Operations and Comprehensive (Loss)/Income For the Fiscal Year Ended May 31, 2016 (In thousands) Parent Guarantors Eliminations Consolidated Revenue: Restaurant sales and operating revenue $ 785,147 $ 299,887 $ – $ 1,085,034 Franchise revenue 245 5,949 – 6,194 Total revenue 785,392 305,836 – 1,091,228 Operating costs and expenses: Cost of goods sold 216,121 82,408 – 298,529 Payroll and related costs 263,499 111,062 – 374,561 Other restaurant operating costs 167,051 62,467 – 229,518 Depreciation and amortization 36,387 14,971 – 51,358 Selling, general, and administrative 70,012 39,615 – 109,627 Intercompany selling, general, and administrative allocations 42,870 (42,870 ) – – Closures and impairments, net 40,683 21,998 – 62,681 Trademark impairment – 1,999 – 1,999 Equity in earnings of subsidiaries (15,212 ) – 15,212 – Gain on sale s of Lime Fresh Mexican Grill assets (5,937 ) – – (5,937 ) Interest expense, net 18,339 3,425 – 21,764 Intercompany interest expense/(income) 12,143 (12,143 ) – – Gain on extinguishment of debt (10 ) – – (10 ) Total operating costs and expenses 845,946 282,932 15,212 1,144,090 (Loss)/income before income taxes (60,554 ) 22,904 (15,212 ) (52,862 ) (Benefit)/provision for income taxes (9,872 ) 7,692 – (2,180 ) Net (loss)/income $ (50,682 ) $ 15,212 $ (15,212 ) $ (50,682 ) Other comprehensive income: Pension liability reclassification 831 – – 831 Total comprehensive (loss)/income $ (49,851 ) $ 15,212 $ (15,212 ) $ (49,851 ) Condensed Consolidating Statement of Operations and Comprehensive (Loss)/Income For the Fiscal Year Ended June 2 , 201 5 (as adjusted) (In thousands) Parent Guarantors Eliminations Consolidated Revenue: Restaurant sales and operating revenue $ 809,171 $ 310,971 $ – $ 1,120,142 Franchise revenue 238 6,186 – 6,424 Total revenue 809,409 317,157 – 1,126,566 Operating costs and expenses: Cost of goods sold 220,537 84,769 – 305,306 Payroll and related costs 270,535 112,726 – 383,261 Other restaurant operating costs 175,819 66,290 – 242,109 Depreciation and amortization 37,466 14,925 – 52,391 Selling, general, and administrative 75,418 39,909 – 115,327 Intercompany selling, general, and administrative allocations 44,768 (44,768 ) – – Closures and impairments , net 7,914 2,628 – 10,542 Equity in earnings of subsidiaries (28,148 ) – 28,148 – Interest expense, net 18,489 4,246 – 22,735 Intercompany interest expense/(income) 12,009 (12,009 ) – – Total operating costs and expenses 834,807 268,716 28,148 1,131,671 (Loss)/income before income taxes (25,398 ) 48,441 (28,148 ) (5,105 ) (Benefit)/provision for income taxes (22,204 ) 20,293 – (1,911 ) Net (loss)/income $ (3,194 ) $ 28,148 $ (28,148 ) $ (3,194 ) Other comprehensive loss: Pension liability reclassification, net of tax (40 ) – – (40 ) Total comprehensive (loss)/income $ (3,234 ) $ 28,148 $ (28,148 ) $ (3,234 ) Condensed Consolidating Statement of Operations and Comprehensive (Loss)/Income For the Fiscal Year Ended June 3, 2014 (as adjusted) (In thousands) Parent Guarantors Eliminations Consolidated Revenue: Restaurant sales and operating revenue $ 842,842 $ 319,581 $ – $ 1,162,423 Franchise revenue 223 6,100 – 6,323 Total revenue 843,065 325,681 – 1,168,746 Operating costs and expenses: Cost of goods sold 233,562 87,959 – 321,521 Payroll and related costs 287,358 117,021 – 404,379 Other restaurant operating costs 186,737 71,191 – 257,928 Depreciation and amortization 40,506 16,841 – 57,347 Selling, general, and administrative 87,248 49,903 – 137,151 Intercompany selling, general, and administrative allocations 59,257 (59,257 ) – – Closures and impairments , net 18,904 13,927 – 32,831 Trademark impairment – 855 – 855 Equity in earnings of subsidiaries (21,005 ) – 21,005 – Interest expense, net 19,978 4,967 – 24,945 Intercompany interest expense/(income) 13,081 (13,081 ) – – Loss on extinguishment of debt 1,364 – – 1,364 Total operating costs and expenses 926,990 290,326 21,005 1,238,321 (Loss)/income from continuing operations before income taxes (83,925 ) 35,355 (21,005 ) (69,575 ) (Benefit)/p rovision for income taxes from (19,015 ) 14,350 – (4,665 ) (Loss)/income from continuing operations (64,910 ) 21,005 (21,005 ) (64,910 ) Income from discontinued operations, net of tax 564 – – 564 Net (loss)/income $ (64,346 ) $ 21,005 $ (21,005 ) $ (64,346 ) Other comprehensive income: Pension liability reclassification, net of tax 45 – – 45 Total comprehensive (loss)/income $ (64,301 ) $ 21,005 $ (21,005 ) $ (64,301 ) Condensed Consolidating Statement of Cash Flows For the Fiscal Year Ended May 31, 2016 (In thousands) Parent Guarantors Eliminations Consolidated Net cash provided by operating activities $ 15,721 $ 71,061 $ (46,665 ) $ 40,117 Investing activities: Purchases of property and equipment (24,174 ) (10,253 ) – (34,427 ) Proceeds from disposal of assets 11,701 – – 11,701 Other, net 2,971 – – 2,971 Net cash used by investing activities (9,502 ) (10,253 ) – (19,755 ) Financing activities: Principal payments on long-term debt (2,379 ) (15,864 ) – (18,243 ) Stock repurchases (10,077 ) – – (10,077 ) Payments for debt issuance costs (32 ) – – (32 ) Intercompany transactions (1,557 ) (45,108 ) 46,665 – Net cash used by financing activities (14,045 ) (60,972 ) 46,665 (28,352 ) Decrease in cash and cash equivalents (7,826 ) (164 ) – (7,990 ) Cash and cash equivalents: Beginning of fiscal year 75,034 297 – 75,331 End of fiscal year $ 67,208 $ 133 $ – $ 67,341 Condensed Consolidating Statement of Cash Flows For the Fiscal Year Ended June 2, 2015 (In thousands) Parent Guarantors Eliminations Consolidated Net cash provided by operating activities $ 63,076 $ 77,717 $ (85,882 ) $ 54,911 Investing activities: Purchases of property and equipment (23,326 ) (7,684 ) – (31,010 ) Proceeds from disposal of assets 10,213 1,047 – 11,260 Other, net 2,118 135 – 2,253 Net cash used by investing activities (10,995 ) (6,502 ) – (17,497 ) Financing activities: Principal payments on long-term debt 4 (13,642 ) – (13,638 ) Stock repurchases (73 ) – – (73 ) Payments for debt issuance costs (293 ) – – (293 ) Proceeds from exercise of stock options 556 – – 556 Excess tax benefits from share-based compensation 39 – – 39 Intercompany transactions (28,292 ) (57,590 ) 85,882 – Net cash used by financing activities (28,059 ) (71,232 ) 85,882 (13,409 ) Increase/(decrease) in cash and cash equivalents 24,022 (17 ) – 24,005 Cash and cash equivalents: Beginning of fiscal year 51,012 314 – 51,326 End of fiscal year $ 75,034 $ 297 $ – $ 75,331 Condensed Consolidating Statement of Cash Flows For the Fiscal Year Ended June 3, 2014 (In thousands) Parent Guarantors Eliminations Consolidated Net cash provided by operating activities $ 5,854 $ 57,064 $ (17,543 ) $ 45,375 Investing activities: Purchases of property and equipment (21,132 ) (7,207 ) – (28,339 ) Proceeds from sale-leaseback transactions, net 5,637 – – 5,637 Proceeds from disposal of assets 14,503 1,023 – 15,526 Other, net 973 – – 973 Net cash used by investing activities (19 ) (6,184 ) – (6,203 ) Financing activities: Principal payments on long-term debt (20,019 ) (20,213 ) – (40,232 ) Stock repurchases (579 ) – – (579 ) Payments for debt issuance costs (1,802 ) – – (1,802 ) Proceeds from exercise of stock options 1,576 – – 1,576 Excess tax benefits from share-based compensation 284 – – 284 Intercompany transactions 13,082 (30,625 ) 17,543 – Net cash used by financing activities (7,458 ) (50,838 ) 17,543 (40,753 ) (Decrease)/increase in cash and cash equivalents (1,623 ) 42 – (1,581 ) Cash and cash equivalents: Beginning of fiscal year 52,635 272 – 52,907 End of fiscal year $ 51,012 $ 314 $ – $ 51,326

Note 15 - Supplemental Quarterl

Note 15 - Supplemental Quarterly Financial Data (Unaudited)	12 Months Ended
	May 31, 2016
Notes to Financial Statements
Quarterly Financial Information [Text Block]	1 5 . Supplemental Quarterly Financial Data (Unaudited) Quarterly financial re sults for the years ended May 31, 2016 and June 2, 2015, are summarized below. (In thousands, except per-share data) For the Year Ended May 31, 2016 First Quarter Second Quarter Third Quarter Fourth Quarter Total Revenues $ 279,480 $ 260,956 $ 271,470 $ 279,322 $ 1,091,228 Gross profit* $ 45,697 $ 41,982 $ 47,659 $ 53,282 $ 188,620 Loss before income taxes $ (5,217 ) $ (15,979 ) $ (3,569 ) $ (28,097 ) $ (52,862 ) Benefit for income taxes (1,023 ) (180 ) (483 ) (494 ) (2,180 ) Net loss $ (4,194 ) $ (15,799 ) $ (3,086 ) $ (27,603 ) $ (50,682 ) Basic loss per share: Net loss per share ** $ (0.07 ) $ (0.26 ) $ (0.05 ) $ (0.46 ) $ (0.83 ) Diluted loss per share: Net loss per share ** $ (0.07 ) $ (0.26 ) $ (0.05 ) $ (0.46 ) $ (0.83 ) For the Year Ended June 2, 2015 First Quarter Second Quarter Third Quarter Fourth Quarter Total Revenues $ 281,182 $ 262,659 $ 285,913 $ 296,812 $ 1,126,566 Gross profit (as adjusted)* $ 50,975 $ 37,533 $ 50,465 $ 56,917 $ 195,890 (Loss)/income before income taxes $ (69 ) $ (9,868 ) $ (881 ) $ 5,713 $ (5,105 ) (Benefit)/provision for income taxes (2,634 ) (595 ) (112 ) 1,430 (1,911 ) Net income/(loss) $ 2,565 $ (9,273 ) $ (769 ) $ 4,283 $ (3,194 ) Basic loss per share: Net income/(loss) per share $ 0.04 $ (0.15 ) $ (0.01 ) $ 0.07 $ (0.05 ) Diluted loss per share: Net income/(loss) per share $ 0.04 $ (0.15 ) $ (0.01 ) $ 0.07 $ (0.05 ) * We define gross profit as revenue less cost of goods sold, payroll and related costs, and other restaurant operating costs. As previously discussed in Note 1 to the Consolidated Financial Statements, we reclassified amortization of intangible assets from other restaurant operating costs to depreciation and amortization in the Consolidated Statements of Operations and Comprehensive Loss for the prior fiscal year to be comparable with the classification for the fiscal year ended May 31, 2016. ** The sum of the quarterly (loss)/income per share does not equal the reported annual amount as each is computed independently based upon the weighted average number of shares outstanding for the period.

Note 16 - Subsequent Events

Note 16 - Subsequent Events	12 Months Ended
	May 31, 2016
Notes to Financial Statements
Subsequent Events [Text Block]	1 6 . Subsequent Events On August 11, 2016, in response to a comprehensive review of the Company’s property portfolio, we announced a plan to close approximately 95 Company-owned restaurants by September 2016. The approved closures, which include mall, in line, and freestanding sites, encompass restaurants spread throughout all of the geographies in which the Company operates. Of the restaurants expected to close, approximately two-thirds are operated on leased properties and approximately one-third are owned. As discussed in Note 7 to the Consolidated Financial Statements, given the status of the proposed plan as of May 31, 2016, the Company determined that there was in impairment trigger as certain restaurants would be disposed of significantly before the end of their previously estimated useful lives. Accordingly, the Company incurred $39.2 million of impairment charges during fiscal year 2016 primarily related to these restaurants. As of May 31, 2016, the remaining net book value of the restaurants expected to close approximates $40.5 million, of which $26.6 million represents land or other assets which will become available for sale. The remaining contractual rent and other lease-related obligations of the leased restaurants expected to close approximated $46.0 million as of August 11, 2016. As discussed in Notes 5 and 7 to the Consolidated Financial Statements, one of our domestic franchisees defaulted on certain lease payments related to three restaurant properties we subleased to the franchisee for which we are the primary lessee. Accordingly, we had a May 31, 2016 liability of $0.9 million representing our obligation for future rent and other lease-related charges through the end of these leases. On July 26, 2016, this franchisee closed all ten of its restaurants and ceased operations. On July 19, 2016 , the Executive Compensation Committee of the Board of Directors approved the grant of approximately 284,000 service-based restricted stock units and 803,000 stock options under the terms of the SIP and the 1996 SIP. Both the restricted stock units and the stock options vest in three annual installments following the date of grant.

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	May 31, 2016
Notes to Financial Statements
Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	Schedule II – Valuation and Qualifying Accounts for the Years Ended May 31, 2016, June 2, 2015, and June 3, 2014 (in thousands): Charged/ Charged/ Balance at (Credited) (Credited) Beginning to Costs to other Balance at Description of Period and Expenses Accounts Write-offs End of Period Allowance for Doubtful Notes Fiscal Year Ended May 31, 2016 $ – $ 106 $ – $ – $ 106 Fiscal Year Ended June 2, 2015 – (2 ) – 2 – Fiscal Year Ended June 3, 2014 259 307 – (566 ) – All other financial statement schedules have been omitted, as the required information is inapplicable or the information is presented in the financi al statements or related notes.

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	May 31, 2016
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Description of Business and Principles of Consolidation Ruby Tuesday, Inc. including its wholly-owned subsidiaries (“RTI,” the “Company,” “we” and/or “our”) develops, operates and franchises casual dining restaurants in the United States, Guam, and 14 foreign countries under the Ruby Tuesday® brand. At May 31, 2016, we owned and operated 646 Ruby Tuesday restaurants concentrated primarily in the Southeast, Northeast, Mid-Atlantic, and Midwest of the United States, which we consider to be our core markets. As of our fiscal year end, there were 78 domestic and international franchise Ruby Tuesday restaurants located in 12 states primarily outside of our existing core markets (primarily the Western United States and portions of the Midwest) and in the Asia Pacific Region, Middle East, Canada, Iceland, Eastern Europe, and Central and South America. As discussed further in Notes 7 and 16 to the Consolidated Financial Statements, on August 11, 2016, the Company ’s Board of Directors approved a management plan to close 95 Company-owned restaurants by September 2016. We also own ed and operated two Lime Fresh Mexican Grill® (“Lime Fresh”) fast casual restaurants as of May 31, 2016. As further discussed in Note 3 to the Consolidated Financial Statements, we entered into an agreement during fiscal year 2016 to sell the assets related to eight Company-owned Lime Fresh restaurants. Of the two remaining Company-owned Lime Fresh restaurants not closed and transferred to the buyer as of May 31, 2016, one closed on June 14, 2016 and was transferred to the third party buyer while the other is expected to be closed and transferred prior to the end of our second quarter of fiscal year 2017. RTI consolidates its wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated.
Fiscal Period, Policy [Policy Text Block]	Fiscal Year Our fiscal year ends on the first Tuesday following May 30 and, as a result, a 53 rd
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Our cash management program provides for the investment of excess cash balances in short-term money market instruments. These money market instruments are stated at cost, which approximates market value. We consider amounts receivable from credit card companies and marketable securities with a maturity of three months or less when purchased to be cash equivalents. Book overdrafts are recorded in accounts payable and are included within operating cash flows.
Inventory, Policy [Policy Text Block]	Inventories During the first quarter of fiscal year 2016, we completed the implementation of a new inventory management system in our company-owned restaurants. In connection with this implementation, we changed our method of accounting for inventory from the lower of cost (first-in, first-out) or market method utilized by our legacy system to the lower of cost or market method using a weighted-average cost method. We believe this change in accounting principle is preferable because we believe it will result in greater precision in the costing of inventories. In addition, the weighted-average cost method better aligns with the functionality of the new inventory management system. We determined that the effects of adopting the average cost method were not material to our Consolidated Financial Statements. Prior to the conversion to the new inventory management system, we were not able to determine the impact of the change to the weighted-average cost method. Therefore, we did not retroactively apply the change to periods prior to fiscal year 2016.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment and Depreciation
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment or Disposal of Long-Lived Assets We review our long-lived assets related to each restaurant to be held and used in the business, including any allocated intangible assets subject to amortization whenever events or changes in circumstances indicate that the carrying amount of a restaurant may not be recoverable. We evaluate restaurants based upon cash flows as our primary indicator of impairment. Assets are reviewed at the lowest level for which cash flows can be identified, which, for property and equipment, net, is the individual restaurant level. If the carrying amount of the restaurant is not recoverable, we record an impairment loss for the excess of the carrying amount over the fair value. When we d ecide to close a restaurant it is reviewed for impairment and depreciable lives are considered for adjustment. The impairment evaluation is based on the estimated cash flows from continuing use through the expected disposal date and the expected terminal value. Any gain or loss recognized upon disposal of the assets associated with a closed restaurant is recorded as a component of Closures and impairments, net in our Consolidated Statements of Operations and Comprehensive Loss. See Note s 7 and 16 to the Consolidated Financial Statements for a further discussion regarding our closures and impairments, including the impairments of our Lime Fresh trademark.
Goodwill and Intangible Assets, Policy [Policy Text Block]	Other Intangible Assets Other intangible assets which are included in Other assets, net in the Consolidated Balance Sheets consist of the following (in thousands): 20 1 6 201 5 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Reacquired franchise rights $ 14,096 $ 10,903 $ 14,417 $ 9,871 Favorable leases * 1,408 336 2,059 403 Trade marks 237 158 4,208 862 Acquired franchise agreements – – 1,500 677 $ 15,741 $ 11,397 $ 22,184 $ 11,813 * As of May 31, 2016 and June 2, 2015, we also had $0.6 million and $0.8 million, respectively, of unfavorable lease liabilities which resulted from the terms of acquired franchise operating lease contracts being unfavorable relative to market terms of comparable leases on the acquisition date. The majority of these liabilities are included within Other deferred liabilities in our Consolidated Balance Sheets. The reacquired franchise rights reflected in the table above were acquired as part of certain franchise acquisitions. Prior to its sale on May 31, 2016, trademarks consisted primarily of the Lime Fresh trademark that was acquired as part of the Lime Fresh acquisition in fiscal 2012. The favorable leases resulted from the terms of acquired franchise operating lease contracts being favorable relative to market terms of comparable leases on the acquisition date. Amortization expense of other intangible assets for fiscal years 2016, 2015, and 2014 totaled $1.8 million, $2.2 million, and $2.5 million, respectively. We amortize reacquired franchise rights on a straight-line basis over the remaining term of the franchise operating agreements. The weighted average amortization period of reacquired franchise rights is 8.4 years. We amortize favorable leases as a component of rent expense on a straight-line basis over the remaining lives of the leases. The weighted average amortization period of the favorable leases is 26.1 years. We amortize trademarks on a straight-line basis over the life of the trademarks, typically 10 years. Amortization expense for intangible assets for each of the next five years is expected to be $0.9 million in fiscal year 2017, $0.7 million in fiscal year 2018, $0.6 million in fiscal year 2019, $0.6 million in fiscal year 2020, and $0.3 million in fiscal year 2021. Rent expense resulting from amortization of favorable leases, net of the amortization of unfavorable leases, is expected to be insignificant for each of the next five years. We evaluate reacquired franchise rights and favorable leases for impairment as part of our evaluation of restaurant-level impairments.
Deferred Charges, Policy [Policy Text Block]	Debt Acquisition Costs We defer debt acquisition costs and amortize them over the terms of the related agreements using a method that approximates the effective interest method. As of May 31, 2016 and June 2, 2015, unamortized debt issuance costs associated with our undrawn Credit Facility of $0.7 million as of both dates were included within Prepaid rent and other expenses, and $0.4 million and $1.1 million, respectively, were included within Other assets in our Consolidated Balance Sheets. As further reflected in Note 6 to the Consolidated Financial Statements, we adopted A ccounting Standards Update (“ASU”) 2015-03, Interest-Imputation of Interest ( Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs As shown in the table below, pursuant to the guidance in ASU 2015-03 we have reclassified unamortized debt issu ance costs associated with our Senior Notes and mortgage loan obligations in our previously reported Consolidated Balance Sheet as of June 2, 2015 as follows (in thousands): As presented June 2, 2015 Reclassifications As adjusted June 2, 2015 Prepaid rent and other expenses $ 13,181 $ (783 ) $ 12,398 Other assets 57,554 (3,156 ) 54,398 Current maturities of long-term debt, including capital leases 10,861 (783 ) 10,078 Long-term debt and capital leases less current maturities 234,173 (3,156 ) 231,017
Lease, Policy [Policy Text Block]	Lease Obligations Approximately 53% of our 646 Company-owned Ruby Tuesday concept restaurants are located on leased properties. Of these, approximately 73% are land leases only; the other 27% are for both land and building. The initial terms of these leases expire at various dates over the next 20 years. At the inception of the lease, each property is evaluated to determine whether the lease will be accounted for as an operating or capital lease. The term used for this evaluation includes renewal option periods only in instances in which the exercise of the renewal option can be reasonably assured and failure to exercise such option would result in an economic penalty. The primary penalty to which we are subject is the economic detriment associated with our investment into leasehold improvements which might become impaired should we choose not to continue the use of the leased property. These leases may also contain required increases in minimum rent at varying times during the lease term and have options to extend the terms of the leases at a rate that is included in the original lease agreement. Some of our leases require the payment of additional (contingent) rent that is based upon a percentage of restaurant sales above agreed upon sales levels for the year. These sales levels vary for each restaurant and are established in the lease agreements. We recognize contingent rental expense (in annual as well as interim periods) prior to the achievement of the specified target that triggers the contingent rental expense, provided that achievement of that target is considered probable. Certain of our operating leases contain predetermined fixed escalations of the minimum rentals during the term of the lease, which includes option periods where failure to exercise such options would result in an economic penalty. For these leases, we recognize the related rental expense on a straight-line basis over the term of the lease, beginning with the point at which we obtain control and possession of the leased properties, and record the difference between the amounts charged to operations and amounts paid as deferred escalating minimum rent. Any lease incentives received are deferred and subsequently amortized on a straight-line basis over the term of the lease as a reduction to rent expense.
Self Insurance Reserve [Policy Text Block]	Estimated Liability for Self-Insurance We self-insure a portion of our expected losses under our employee health care benefits, workers ’ compensation, general liability, and property insurance programs. Specifically with our workers’ compensation and general liability coverages, we have stop loss insurance for individual claims in excess of stated loss amounts. Insurance liabilities are recorded based on third-party actuarial estimates of the ultimate incurred losses, net of payments made. The estimates themselves are based on standard actuarial techniques that incorporate both the historical loss experience of the Company and supplemental information as appropriate.
Pension and Other Postretirement Plans, Policy [Policy Text Block]	Pensions and Post-Retirement Medical Benefits We measure and recognize the funded status of our defined benefit and postretirement plans in our Consolidated Balance Sheets as of May 31. The funded status represents the difference between the projected benefit obligation and the fair value of plan assets. The projected benefit obligation is the present value of benefits earned to date by plan participants, including the effect of future salary increases and years of service, as applicable. The difference between the projected benefit obligation and the fair value of assets that has not previously been recognized as expense is recorded as a component of other comprehensive loss. We record a curtailment when an event occurs that significantly reduces the accrual of defined benefits.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Revenue from restaurant sales is recognized when food and beverage products are sold. We present sales net of coupons, discounts, sales tax, and other sales-related taxes. Deferred revenue-gift cards primarily represents our liability for gift cards that have been sold, but not yet redeemed, and is recorded at the expected redemption value. When the gift cards are redeemed, we recognize restaurant sales and reduce the deferred revenue. Gift cards sold at a discount are recorded as revenue upon redemption of the associated gift cards at an amount net of the related discount. Breakage income represents the value associated with the portion of gift cards sold that will most likely never be redeemed. Using gift card redemption history, we have determined that substantially all of our customers utilize their gift cards within two years from the date of purchase. Accordingly, we recognize gift card breakage income for non-escheatable amounts beginning 24 months after the date of activation. We recogni zed gift card breakage income of $2.1 million, $2.0 million, and $0.6 million during fiscal years 2016, 2015, and 2014, respectively. This income is included as an offset to Other Restaurant Operating Costs in the Consolidated Statements of Operations and Comprehensive Loss. Franchise development and license fees received are recognized when substantially all of our material obligations under the franchise agreements have been performed and the restaurant has opened for business. Franchise royalties are recognized as franchise revenue on the accrual basis. Advertising amounts received from domestic franchisees are considered by us to be reimbursements, recorded on an accrual basis when earned, and have been netted against selling, general, and administrative expenses in the Consolidated Statements of Operations and Comprehensive Loss. We charge our franchise es various monthly fees that are calculated as a percentage of the respective franchise’s monthly sales. Our Ruby Tuesday concept franchise agreements allow us to charge up to a 4.0% royalty fee, a 1.5% marketing and purchasing fee, and an advertising fee of up to 3.0%. We defer recognition of franchise fee revenue for any amounts greater than 60 days past due. A further description of our franchise programs is provided in Note 2 to the Consolidated Financial Statements.
Preopening Expenses, Policy [Policy Text Block]	Pre-Opening Expenses Salaries, personnel training costs, pre-opening rent, and other expenses of opening new facilities are charged to expense as incurred.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Share-Based Employee Compensation Plans
Advertising Costs, Policy [Policy Text Block]	Marketing Costs Except for television and radio advertising production costs which we expense when the advertisement is first shown, we expense marketing costs as incurred. Marketing expenses, net of franchise reimbursements, which are included in Selling, general, and administrative expense in the Consolidated Statements of Operations and Comprehensive Loss, totaled $51.4 million, $49.4 million, and $67.2 million for fiscal years 2016, 2015, and 2014, respectively.
Income Tax, Policy [Policy Text Block]	Income Taxes In November 2015, the FASB issued ASU 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes Our deferred income taxes are determined utilizing the asset and liability approach. This method gives consideration to the future tax consequences associated with differences between financial accounting and tax bases of assets and liabilities and operating loss and tax credit carry forwards. Temporary differences represent the cumulative taxable or deductible amounts recorded in the consolidated financial statements in different years than recognized in the tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. If, after consideration of all available positive and negative evidence, current available information raises doubt as to the realization of the deferred tax assets, the need for a valuation allowance is addressed. A valuation allowance for deferred tax assets may be required if the amount of taxes recoverable through loss carry-back declines, if we project lower levels of future taxable income, or if we have recently experienced pretax losses. Such a valuation allowance is established through a charge to income tax expense which adversely affects our reported operating results. The judgments and estimates utilized when establishing, and subsequently adjusting, a deferred tax asset valuation allowance are reviewed on a periodic basis as regulatory and business factors change. The effect on the deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. We recognize interest and penalties accrued related to unrecognized tax benefits as components of our income tax expense in the Consolidated Statements of Operations and Comprehensive Loss. We recognize in our consolidated financial statements the benefit of a position taken or expected to be taken in a tax return when it is more likely than not (i.e. a likelihood of more than 50%) that the position would be sustained upon examination by tax authorities. A recognized tax position is then measured at the largest amount of benefit that is greater than 50% likely of being realized upon settlement. Changes in judgment that result in subsequent recognition, derecognition or change in a measurement of a tax position taken in a prior annual period (including any related interest and penalties) are recognized as a discrete item in the interim period in which the change occurs. See Note 9 to the Consolidated Financial Statements for a further discussion of our income taxes.
Earnings Per Share, Policy [Policy Text Block]	Los s Per Share 201 6 201 5 201 4 Loss from continuing operations $ (50,682 ) $ (3,194 ) $ (64,910 ) Income from discontinued operations – – 564 Net loss $ (50,682 ) $ (3,194 ) $ (64,346 ) Weighted average common shares outstanding 60,871 60,580 60,231 Dilutive effect of stock options and restricted stock – – – Weighted average common and dilutive potential common shares outstanding 60,871 60,580 60,231 Loss per share – Basic Loss from continuing operations $ (0.83 ) $ (0.05 ) $ (1.08 ) Income from discontinued operations – – 0.01 Net loss per share $ (0.83 ) $ (0.05 ) $ (1.07 ) Loss per share – Diluted Loss from continuing operations $ (0.83 ) $ (0.05 ) $ (1.08 ) Income from discontinued operations – – 0.01 Net loss per share $ (0.83 ) $ (0.05 ) $ (1.07 ) Stock options with an exercise price greater than the average market price of our common stock and certain options, restricted stock, and restricted stock units with unrecognized compensation expense do not impact the computation of diluted loss per share because the effect would be anti-dilutive. The following table summarizes on a weighted-average basis stock options, restricted stock, and restricted stock units that were excluded from the computation of diluted loss per share because their inclusion would have had an anti-dilutive effect (in thousands): 201 6 201 5 201 4 Stock options 2,407 3,057 2,833 Restricted s tock / Restricted stock units 826 1,352 1,121 Total 3,233 4,409 3,954
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Loss
Fair Value Measurement, Policy [Policy Text Block]	Fair Value of Financial Instruments F air value is the price that we would receive to sell an asset or pay to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. For assets and liabilities we record or disclose at fair value, we determine the fair value based upon the quoted market price, if available. If a quoted market price is not available, we determine the fair value based upon the quoted market price of similar assets or the present value of expected future cash flows using discount rates appropriate for the duration. The fair values are assigned a level within the following fair value hierarchy to prioritize the inputs used to measure the fair value of assets or liabilities: ● Level 1 – Observable inputs based on quoted prices in active markets for identical assets or liabilities; ● Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly; and ● Level 3 – Unobservable inputs in which little or no market data exists which require the reporting entity to develop its own assumptions. See Note s 8 and 13 to the Consolidated Financial Statements for a further discussion of our fair value measurements.
Segment Reporting, Policy [Policy Text Block]	Segment Reporting Operating segments are components of an entity that engage in business activities with discrete financial information available that is regularly reviewed by the chief operating decision maker (“CODM”) in order to assess performance and allocate resources. Our CODM is the Company’s President and Chief Executive Officer. For the periods covered in Part II, Item 8 of this Annual Report on Form 10-K, we have considered our Ruby Tuesday and Lime Fresh concepts to be our reportable operating segments. However, as discussed further in Note 3 to the Consolidated Financial Statements, we substantially exited our Lime Fresh concept during the fourth quarter of fiscal year 2016 with the sale of the assets related to our Company-owned Lime Fresh restaurants and the sale of the Lime Fresh brand's intellectual property and the franchise agreements associated with eight Lime Fresh concept restaurants.
Reclassification, Policy [Policy Text Block]	Reclassifications As shown in the table below, we reclassified amortization of intangible assets from Other restaurant operating costs to Depreciation and amortization in the Consolidated Statements of Operations and Comprehensive Loss for the prior fiscal years to be comparable with the classification for the fiscal year-ended May 31, 2016. We made this reclassification to more accurately reflect the nature of the expenses in our Consolidated Statements of Operations and Comprehensive Loss. Amounts presented are in thousands. As presented – Fiscal year ended June 2, 2015 Reclassifications As adjusted – Fiscal year ended June 2, 2015 Other restaurant operating costs $ 244,352 $ (2,243 ) $ 242,109 Depreciation and amortization 50,148 2,243 52,391 As presented – Fiscal year ended June 3, 2014 Reclassifications As adjusted – Fiscal year ended June 3, 2014 Other restaurant operating costs $ 260,447 $ (2,519 ) $ 257,928 Depreciation and amortization 54,828 2,519 57,347
New Accounting Pronouncements, Policy [Policy Text Block]	Accounting Pronouncements Not Yet Adopted In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) In August 2014, the FASB issued ASU 2014-15, Presentation of Finan cial Statements – Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern . fiscal year 2017). Early application is permitted. We do not believe the adoption of this guidance will have an impact on our Consolidated Financial Statements. In May 2014, the FASB and International Accounting Standards Board jointly issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) .

Note 1 - Summary of Significa26

Note 1 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	May 31, 2016
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	20 1 6 201 5 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Reacquired franchise rights $ 14,096 $ 10,903 $ 14,417 $ 9,871 Favorable leases * 1,408 336 2,059 403 Trade marks 237 158 4,208 862 Acquired franchise agreements – – 1,500 677 $ 15,741 $ 11,397 $ 22,184 $ 11,813
Reclassified Unamortized Debt Issuance Costs Reported in Balance Sheet [Table Text Block]	As presented June 2, 2015 Reclassifications As adjusted June 2, 2015 Prepaid rent and other expenses $ 13,181 $ (783 ) $ 12,398 Other assets 57,554 (3,156 ) 54,398 Current maturities of long-term debt, including capital leases 10,861 (783 ) 10,078 Long-term debt and capital leases less current maturities 234,173 (3,156 ) 231,017
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	201 6 201 5 201 4 Loss from continuing operations $ (50,682 ) $ (3,194 ) $ (64,910 ) Income from discontinued operations – – 564 Net loss $ (50,682 ) $ (3,194 ) $ (64,346 ) Weighted average common shares outstanding 60,871 60,580 60,231 Dilutive effect of stock options and restricted stock – – – Weighted average common and dilutive potential common shares outstanding 60,871 60,580 60,231 Loss per share – Basic Loss from continuing operations $ (0.83 ) $ (0.05 ) $ (1.08 ) Income from discontinued operations – – 0.01 Net loss per share $ (0.83 ) $ (0.05 ) $ (1.07 ) Loss per share – Diluted Loss from continuing operations $ (0.83 ) $ (0.05 ) $ (1.08 ) Income from discontinued operations – – 0.01 Net loss per share $ (0.83 ) $ (0.05 ) $ (1.07 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	201 6 201 5 201 4 Stock options 2,407 3,057 2,833 Restricted s tock / Restricted stock units 826 1,352 1,121 Total 3,233 4,409 3,954
Reclassified Amortization of Intangible Assets in the Statement of Operations and Comprehensive Income [Table Text Block]	As presented – Fiscal year ended June 2, 2015 Reclassifications As adjusted – Fiscal year ended June 2, 2015 Other restaurant operating costs $ 244,352 $ (2,243 ) $ 242,109 Depreciation and amortization 50,148 2,243 52,391 As presented – Fiscal year ended June 3, 2014 Reclassifications As adjusted – Fiscal year ended June 3, 2014 Other restaurant operating costs $ 260,447 $ (2,519 ) $ 257,928 Depreciation and amortization 54,828 2,519 57,347

Note 2 - Franchise Programs (Ta

Note 2 - Franchise Programs (Tables)	12 Months Ended
	May 31, 2016
Notes Tables
Schedule of Franchisor Disclosure [Table Text Block]	Ruby Tuesday Fiscal Year Domestic International Total 2016 – 5 5 2015 – 6 6 2014 1 6 7

Note 3 - Lime Fresh Mexican G28

Note 3 - Lime Fresh Mexican Grill and Other Former Concepts (Tables)	12 Months Ended
	May 31, 2016
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	June 3, 2014 Restaurant sales and operating revenue $ – Income before income taxes $ 458 Benefit for income taxes (106 ) Income from discontinued operations $ 564

Note 4 - Accounts and Other R29

Note 4 - Accounts and Other Receivables (Tables)	12 Months Ended
	May 31, 2016
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	201 6 201 5 Rebates receivable $ 1,001 $ 943 Amounts due from franchisees 3,013 1,995 Third-party gift card sales 1,272 1,330 Receivables from sales of Lime Fresh Mexican Grill assets 5,289 – Other receivables 2,252 1,019 $ 12,827 $ 5,287

Note 5 - Property, Equipment,30

Note 5 - Property, Equipment, Assets Held for Sale, Operating Leases, and Sale-leaseback Transactions (Tables)	12 Months Ended
	May 31, 2016
Sublease [Member]
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Franchisee s Others Total 201 7 $ 247 $ 568 $ 815 2018 247 490 737 2019 208 393 601 2020 27 396 423 2021 – 411 411 Subsequent years – 1,324 1,324 Total minimum sub-lease payments $ 729 $ 3,582 $ 4,311
Property, Plant and Equipment [Table Text Block]	201 6 201 5 Land $ 209,930 $ 212,073 Buildings 398,984 426,813 Improvements 303,032 358,549 Restaurant equipment 222,646 247,775 Other equipment 82,204 87,782 Surplus properties* 4,354 10,504 Construction in progress and other 3,325 4,316 1,224,475 1,347,812 Less accumulated depreciation 553,225 595,638 Property and equipment, net $ 671,250 $ 752,174
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	201 7 $ 45,507 201 8 43,492 201 9 40,757 20 20 37,533 20 21 35,259 Subsequent years 410,636 Total minimum lease payments $ 613,184
Schedule of Rent Expense [Table Text Block]	20 1 6 20 15 20 14 Included within continuing operations Minimum rent $ 49,699 $ 50,489 $ 52,774 Contingent rent 662 745 430 50,361 51,234 53,204 Sublease rental income (940 ) (504 ) (409 ) $ 49,421 $ 50,730 $ 52,795

Note 6 - Long-term Debt and C31

Note 6 - Long-term Debt and Capital Leases (Tables)	12 Months Ended
	May 31, 2016
Notes Tables
Schedule of Long-term Debt Instruments [Table Text Block]	2016 2015 (as adjusted) Senior unsecured notes $ 212,546 $ 215,000 Unamortized discount (1,771 ) (2,162 ) Unamortized debt issuance costs (2,995 ) (3,656 ) Senior unsecured notes less unamortized discount and debt issuance costs 207,780 209,182 Revolving credit facility – – Mortgage loan obligations 15,745 31,607 Unamortized premium - mortgage loan obligations 75 383 Unamortized debt issuance costs - mortgage loan obligations (74 ) (283 ) Capital lease obligations 211 206 Total long-term debt and capital leases 223,737 241,095 Less current maturities 9,934 10,078 Long-term debt and capital leases, less current maturities $ 213,803 $ 231,017
Schedule of Maturities of Long-term Debt and Capital Lease Obligations [Table Text Block]	201 7 $ 10,971 201 8 1,525 201 9 1,519 20 20 213,642 20 21 503 Subsequent years 342 $ 228,502

Note 7 - Closures and Impairm32

Note 7 - Closures and Impairments Expense, Including Trademark Impairments (Tables)	12 Months Ended
	May 31, 2016
Notes Tables
Closures and Impairment Expenses [Table Text Block]	20 16 201 5 201 4 Closures and impairments from continuing operations: Property impairments $ 58,153 $ 9,822 $ 24,335 Closed restaurant lease reserves 4,090 1,461 7,302 Other closing expense 1,260 966 2,181 Gain on sale of surplus properties (822 ) (1,707 ) (987 ) Closures and impairments, net $ 62,681 $ 10,542 $ 32,831 Closures and impairments from discontinued operations $ (468 )
Future Lease Obligations Associated with Closed Properties [Table Text Block]	Reserve for Lease Obligations Balance at June 3, 2014 $ 10,873 Closing expense including rent and other lease charges 1,461 Payments (4,807 ) Other adjustments (476 ) Balance at June 2, 2015 7,051 Closing expense including rent and other lease charges 4,090 Payments (5,737 ) Other adjustments 866 Balance at May 31, 2016 $ 6,270

Note 8 - Employee Post-employ33

Note 8 - Employee Post-employment Benefits (Tables)	12 Months Ended
	May 31, 2016
Benefit Obligation [Member]
Notes Tables
Schedule of Defined Benefit Plans Disclosures [Table Text Block]	Pension Plans 201 6 201 5 Discount rate 4.0 % 4.2 % Rate of compensation increase 2.0 % 2.0 % Postretirement Medical and Life Benefits 201 6 201 5 Discount rate 3.5 % 3.6 % Rate of compensation increase 2.0 % 2.0 %
Net Periodic Benefit Cost [Member]
Notes Tables
Schedule of Defined Benefit Plans Disclosures [Table Text Block]	Pension Plans 2016 2015 2014 Discount rate 4.2 % 4.4 % 4.5 % Expected return on plan assets 6.3 % 7.0 % 7.0 % Rate of compensation increase 2.0 % 2.0 % 2.0 % Postretirement Medical and Life Benefits 2016 2015 2014 Discount rate 3.6 % 3.5 % 3.7 % Rate of compensation increase 2.0 % 2.0 % 2.0 %
Schedule of Allocation of Plan Assets [Table Text Block]	201 6 201 5 Target Allocation Actual Allocation Target Allocation Actual Allocation Equity securities 41-71 % 61 % 39-69 % 58 % Fixed income securities 13-43 % 20 % 12-42 % 23 % Public real estate investment trusts 0-10 % 5 % 0-10 % 5 % Cash and cash equivalents 0-20 % 4 % 0-20 % 1 % Other 0-21 % 10 % 0-24 % 13 % Total 100 % 100 %
Schedule of Defined Benefit Plans Disclosures [Table Text Block]	201 6 201 5 Level 2: Cash and cash equivalents $ 249 $ 78 Level 1: Equity securities U.S.-based companies 2,561 2,701 International-based companies 1,222 1,277 Fixed income securities 1,259 1,584 Public real estate investment trusts 315 328 Other 603 883 Fair value of plan assets as of measurement date $ 6,209 $ 6,851 Benefit payments after measurement date – (65 ) Total assets reported as of fiscal year end $ 6,209 $ 6,786
Schedule of Net Benefit Costs [Table Text Block]	Pension Plans 20 1 6 20 15 20 14 Service cost $ 312 $ 301 $ 356 Interest cost 1,999 1,773 1,737 Expected return on plan assets (411 ) (498 ) (444 ) Amortization of prior service cost (a) 1 1 1 Recognized actuarial loss 2,218 1,718 1,711 Curtailment expense 1 – – Net periodic benefit cost $ 4,120 $ 3,295 $ 3,361 Postretirement Medical and Life Benefits 201 6 201 5 201 4 Service cost $ 4 $ 4 $ 13 Interest cost 47 46 67 Amortization of prior service cost (a) – – (46 ) Recognized actuarial loss 130 134 244 Net periodic benefit cost $ 181 $ 184 $ 278
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]	Pension Plans Postretirement Medical and Life Benefits 20 1 6 20 15 20 1 6 20 15 Beginning of year $ (17,149 ) $ (17,086 ) $ (994 ) $ (1,017 ) Net actuarial (loss)/gain (1,891 ) (1,782 ) 373 (111 ) Amortization of prior service credit 1 1 – – Amortization of actuarial loss 2,218 1,718 130 134 End of year $ (16,821 ) $ (17,149 ) $ (491 ) $ (994 )
Schedule of Changes in Accumulated Postemployment Benefit Obligations [Table Text Block]	Pension Plans Postretirement Medical and Life Benefits 20 1 6 20 15 20 1 6 20 15 Change in benefit obligation: Beginning projected benefit obligation $ 43,843 $ 42,774 $ 1,404 $ 1,376 Service cost 312 301 4 4 Interest cost 1,999 1,773 47 46 Plan participant contributions – – 73 78 Actuarial loss /(gain) 1,411 1,620 (373 ) 111 Benefits paid (2,888 ) (2,625 ) (55 ) (211 ) Curtailment gain (248 ) – – – Benefit obligation at end of year $ 44,429 $ 43,843 $ 1,100 $ 1,404 Change in plan assets: Beginning fair value of plan assets $ 6,786 $ 7,020 $ – $ – Actual return on plan assets (318 ) 336 – – Employer contributions 2,629 2,055 (18 ) 133 Plan participant contributions – – 73 78 Benefits paid (2,888 ) (2,625 ) (55 ) (211 ) Fair value of plan assets at end of year $ 6,209 $ 6,786 $ – $ – Funded status at end of year $ (38,220 ) * $ (37,057 )* $ (1,100 ) $ (1,404 ) Amounts recognized in the Consolidated Balance Sheets: Accrued liabilities – payroll and related costs $ (2,527 ) $ (3,185 ) $ (113 ) $ (137 ) Other deferred liabilities (35,693 ) (33,872 ) (987 ) (1,267 ) Net amount recognized at year-end $ (38,220 ) $ (37,057 ) $ (1,100 ) $ (1,404 ) Amounts recognized in accumulated other comprehensive loss: Prior service cost $ – $ (1 ) $ – $ – Net actuarial loss (16,821 ) (17,148 ) (491 ) (994 ) Total amount recognized $ (16,821 ) $ (17,149 ) $ (491 ) $ (994 )
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	201 6 201 5 201 4 Recognized actuarial loss $ 2,348 $ 1,852 $ 1,955 Amortization of prior service cost/(credit) 1 1 (46 ) Curtailment expense 1 – – 2,350 1,853 1,909 Income taxes – – – Pension reclassification, net of tax $ 2,350 $ 1,853 $ 1,909
Schedule of Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block]	Pension Plans Postretirement Medical and Life Benefits May 31, 2016 June 2, 2015 May 31, 2016 June 2, 2015 Projected benefit obligation $ 44,429 $ 43,843 $ 1,100 $ 1,404 Accumulated benefit obligation 44,428 43,518 1,100 1,404 Fair value of plan assets 6,209 6,786 – –
Schedule of Expected Benefit Payments [Table Text Block]	Pension Plans Postretirement Medical and Life Benefits 201 7 $ 3,311 $ 113 201 8 2,411 122 201 9 2,352 108 20 20 2,751 100 20 21 5,236 102 2022-2026 17,785 401
Schedule of Unpaid Employee Separation Obligations Included in Accrued Payroll and Related Costs [Table Text Block]	Balance at June 3, 2014 $ 1,055 Employee severance and unused vacation accruals 1,211 Cash payments (1,953 ) Balance at June 2, 2015 $ 313 Employee severance and unused vacation accruals 1,006 Cash payments (1,002 ) Balance at May 31, 2016 $ 317

Note 9 - Income Taxes (Tables)

Note 9 - Income Taxes (Tables)	12 Months Ended
	May 31, 2016
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	201 6 20 15 20 14 Current: Federal $ (1,138 ) $ 1,714 $ (5,047 ) State 289 (48 ) (1,586 ) Foreign 118 118 322 (731 ) 1,784 (6,311 ) Deferred: Federal (1,449 ) (3,254 ) 2,346 State – (441 ) (700 ) (1,449 ) (3,695 ) 1,646 Benefit for income taxes from continuing operations (2,180 ) (1,911 ) (4,665 ) Benefit for income taxes from discontinued operations – – (106 ) Total benefit for income taxes $ (2,180 ) $ (1,911 ) $ (4,771 )
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	20 1 6 201 5 Deferred tax assets: General business credits carryforward $ 70,424 $ 53,955 Employee benefits 22,420 25,343 Deferred escalating minimum rents 20,803 20,536 State net operating losses 9,807 7,821 Insurance reserves 5,896 6,062 Goodwill 5,033 10,813 Deferred gain on sale-leaseback transactions 4,728 5,148 Closed restaurant lease reserves 2,520 2,798 Other 7,761 7,656 Gross deferred tax assets 149,392 140,132 Deferred tax asset valuation allowances (89,933 ) (62,799 ) Net deferred tax assets 59,459 77,333 Deferred tax liabilities: Depreciable property and equipment (48,367 ) (64,204 ) Other (11,092 ) (14,578 ) Total deferred tax liabilities (59,459 ) (78,782 ) Net deferred tax liability $ – $ (1,449 ) Reported in Consolidated Balance Sheets as: Deferred income taxes – current liability $ – $ (7 ) Deferred income taxes – noncurrent liability – (1,442 ) $ – $ (1,449 )
Summary of Valuation Allowance [Table Text Block]	201 6 201 5 201 4 Beginning of fiscal year $ (62,799 ) $ (54,582 ) $ (24,566 ) Changes in estimated realization of deferred tax assets: Continuing operations (28,192 ) (9,138 ) (31,187 ) Discontinued operations – – 288 Other reductions 1,058 921 883 End of fiscal year $ (89,933 ) $ (62,799 ) $ (54,582 )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	201 6 201 5 201 4 Statutory federal income taxes $ (18,502 ) $ (1,787 ) $ (24,351 ) State income taxes, net of federal income tax benefit (2,926 ) (711 ) (3,564 ) FICA tip credit (7,071 ) (7,280 ) (7,533 ) Work opportunity tax credit (1,389 ) (1,899 ) (1,233 ) Increase in valuation allowance 28,192 9,138 31,187 Permanent differences 319 528 2,243 Other, net (803 ) 100 (1,414 ) Total benefit for income taxes $ (2,180 ) $ (1,911 ) $ (4,665 )
Summary of Income Tax Contingencies [Table Text Block]	20 1 6 20 15 Beginning of fiscal year $ 3,870 $ 6,965 Additions for tax positions related to the current year 725 428 Reductions for tax positions related to the current year (113 ) – Additions for tax positions of prior years 868 114 Reductions for tax positions of prior years (150 ) (2,690 ) Reductions for settlements with taxing authorities – (295 ) Reductions due to statute settlements (652 ) (652 ) End of fiscal year $ 4,548 $ 3,870

Note 10 - Share-based Employe35

Note 10 - Share-based Employee Compensation (Tables)	12 Months Ended
	May 31, 2016
Notes Tables
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value Service-based vesting: Outstanding at beginning of year 2,441 $ 7.78 Cancellations and forfeitures (270 ) 6.51 Expired (105 ) 8.83 Outstanding at end of year 2,066 $ 7.89 3.04 $ – Exercisable at end of year 1,671 $ 8.20 2.60 $ – Market -based vesting: Outstanding at beginning of year 515 $ 8.60 Cancellations and forfeitures (515 ) 8.60 Outstanding at end of year – $ –
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2015 2014 Risk-free interest rate 1.48 % 1.17 % Expected dividend yield 0 % 0 % Expected stock price volatility 44.27 % 58.03 % Expected life (in years) 4.50 4.50 2014 Risk-free interest rate 0.45 % Expected dividend yield 0 % Expected stock price volatility 42.86 % Expected life (in years) 2.40
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]	2016 Shares Weighted Average Fair Value Service-Based Vesting: Unvested at beginning of year 803 $ 6.98 Granted 344 6.45 Vested (346 ) 7.44 Cancellations and forfeitures (237 ) 7.19 Unvested at end of year 564 $ 6.29 Performance-Based Vesting: Unvested at beginning of year – $ – Granted 262 6.51 Cancellations and forfeitures (37 ) 6.51 Unvested at end of year 225 $ 6.51

Note 11 - Segment Reporting (Ta

Note 11 - Segment Reporting (Tables)	12 Months Ended
	May 31, 2016
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	201 6 201 5 201 4 Revenues: Ruby Tuesday concept $ 1,075,965 $ 1,106,304 $ 1,147,348 Lime Fresh concept 15,263 20,262 21,398 Total revenues $ 1,091,228 $ 1,126,566 $ 1,168,746 Segment profit/(loss): Ruby Tuesday concept $ 60,934 $ 116,408 $ 69,543 Lime Fresh concept (4,642 ) (2,630 ) (6,070 ) Total segment profit $ 56,292 $ 113,778 $ 63,473 Depreciation and amortization: Ruby Tuesday concept $ 48,441 $ 48,552 $ 52,990 Lime Fresh concept 885 1,687 2,007 Support center and other 2,032 2,152 2,350 Total depreciation and amortization $ 51,358 $ 52,391 $ 57,347 Closures and impairments, net: Ruby Tuesday concept $ 56,270 $ 6,940 $ 27,617 Lime Fresh concept 6,411 3,078 5,214 Support center and other – 524 – Total closures and impairments, net $ 62,681 $ 10,542 $ 32,831 Capital expenditures: Ruby Tuesday concept $ 33,088 $ 29,509 $ 24,553 Lime Fresh concept 236 1,293 2,742 Support center and other 1,103 208 1,044 Total capital expenditures $ 34,427 $ 31,010 $ 28,339 Total assets: Ruby Tuesday concept $ 713,083 $ 786,931 $ 823,797 Lime Fresh concept 6,272 10,839 15,203 Support center and other 118,562 127,682 112,697 Total assets $ 837,917 $ 925,452 $ 951,697
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	201 6 201 5 201 4 Segment profit $ 56,292 $ 113,778 $ 63,473 Less: Depreciation and amortization (51,358 ) (52,391 ) (57,347 ) Unallocated general and administrative expenses (39,815 ) (42,710 ) (47,946 ) Preopening expenses (48 ) (290 ) (395 ) Trademark impairments (1,999 ) – (855 ) Gain on sales of Lime Fresh Mexican Grill assets 5,937 Interest expense, net (21,764 ) (22,735 ) (24,945 ) Other expense, net (107 ) (757 ) (1,560 ) Loss from continuing operations before income taxes $ (52,862 ) $ (5,105 ) $ (69,575 )

Note 13 - Fair Value Measurem37

Note 13 - Fair Value Measurements (Tables)	12 Months Ended
	May 31, 2016
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Level May 31, 2016 June 2, 2015 Deferred compensation plan – Assets 1 $ 6,660 $ 8,017 Deferred compensation plan – Liabilities 1 (6,660 ) (8,017 )
Fair Value Measurements, Nonrecurring [Table Text Block]	Fair Value Measurements Level May 31, 2016 June 2, 2015 Long-lived assets held for sale 2 $ 2,123 $ 3,708 Long-lived assets held for use 2 56,101 3,283 Long-lived assets held for use 3 553 – Total $ 58,777 $ 6,991
Schedule of Gains and Losses Recognized from Fair Value Measurements on Non-Recurring Basis [Table Text Block]	201 6 201 5 201 4 Included within continuing operations Long-lived assets held for sale $ 447 $ 1,830 $ 872 Long-lived assets held for use 57,706 7,992 23,464 Lime Fresh trademark 1,999 – 855 $ 60,152 $ 9,822 $ 25,191 Included within discontinued operations $ 177
Fair Value, by Balance Sheet Grouping [Table Text Block]	May 31, 2016 June 2, 2015 (as adjusted) Carrying Amount Fair Value Carrying Amount Fair Value Long-term debt (Level 2) $ 223,526 $ 223,212 $ 240,889 $ 255,194

Note 14 - Supplemental Conden38

Note 14 - Supplemental Condensed Consolidating Financial Statements (Tables)	12 Months Ended
	May 31, 2016
Notes Tables
Condensed Balance Sheet [Table Text Block]	Parent Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 67,208 $ 133 $ – $ 67,341 Accounts and other receivables 8,102 4,725 – 12,827 Inventories 15,401 6,194 – 21,595 Income tax receivable 167,065 – (164,062 ) 3,003 Other current assets 11,282 4,868 – 16,150 Total current assets 269,058 15,920 (164,062 ) 120,916 Property and equipment, net 501,482 169,768 – 671,250 Investment in subsidiaries 98,929 – (98,929 ) – Due from/(to) subsidiaries 76,208 213,816 (290,024 ) – Other assets 40,626 5,125 – 45,751 Total assets $ 986,303 $ 404,629 $ (553,015 ) $ 837,917 Liabilities & Shareholders ’ Equity Current liabilities: Accounts payable $ 17,405 $ 4,736 $ – $ 22,141 Accrued and other current liabilities 35,674 29,957 – 65,631 Current maturities of long-term debt, including capital leases (1,067 ) 11,001 – 9,934 Income tax payable – 164,062 (164,062 ) – Total current liabilities 52,012 209,756 (164,062 ) 97,706 Long-term debt and capital leases, less current maturities 209,058 4,745 – 213,803 Due to/(from) subsidiaries 213,816 76,208 (290,024 ) – Other deferred liabilities 103,637 14,991 – 118,628 Total liabilities 578,523 305,700 (454,086 ) 430,137 Shareholders ’ equity: Common stock 601 – – 601 Capital in excess of par value 75,938 – – 75,938 Retained earnings 341,350 98,929 (98,929 ) 341,350 Accumulated other comprehensive loss (10,109 ) – – (10,109 ) Total shareholders ’ equity 407,780 98,929 (98,929 ) 407,780 Total liabilities & shareholders ’ equity $ 986,303 $ 404,629 $ (553,015 ) $ 837,917 Parent Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 75,034 $ 297 $ – $ 75,331 Accounts and other receivables 1,557 3,730 – 5,287 Inventories 14,581 5,830 – 20,411 Income tax receivable 153,146 – (153,146 ) – Other current assets 15,543 2,308 – 17,851 Total current assets 259,861 12,165 (153,146 ) 118,880 Property and equipment, net 554,089 198,085 – 752,174 Investment in subsidiaries 128,824 – (128,824 ) – Due from/(to) subsidiaries 66,019 215,373 (281,392 ) – Other assets 44,118 10,280 – 54,398 Total assets $ 1,052,911 $ 435,903 $ (563,362 ) $ 925,452 Liabilities & Shareholders ’ Equity Current liabilities: Accounts payable $ 18,533 $ 4,472 $ – $ 23,005 Accrued and other current liabilities 42,458 33,764 – 76,222 Current maturities of long-term debt, including capital leases (994 ) 11,072 – 10,078 Income tax payable – 154,215 (153,146 ) 1,069 Deferred income taxes, net 2,839 (2,832 ) – 7 Total current liabilities 62,836 200,691 (153,146 ) 110,381 Long-term debt and capital leases, less current maturities 210,382 20,635 – 231,017 Deferred income taxes, net (3,865 ) 5,307 – 1,442 Due to/(from) subsidiaries 215,373 66,019 (281,392 ) – Other deferred liabilities 102,602 14,427 – 117,029 Total liabilities 587,328 307,079 (434,538 ) 459,869 Shareholders ’ equity: Common stock 621 – – 621 Capital in excess of par value 83,870 – – 83,870 Retained earnings 392,032 128,824 (128,824 ) 392,032 Accumulated other comprehensive loss (10,940 ) – – (10,940 ) Total shareholders ’ equity 465,583 128,824 (128,824 ) 465,583 Total liabilities & shareholders ’ equity $ 1,052,911 $ 435,903 $ (563,362 ) $ 925,452
Condensed Income Statement [Table Text Block]	Parent Guarantors Eliminations Consolidated Revenue: Restaurant sales and operating revenue $ 785,147 $ 299,887 $ – $ 1,085,034 Franchise revenue 245 5,949 – 6,194 Total revenue 785,392 305,836 – 1,091,228 Operating costs and expenses: Cost of goods sold 216,121 82,408 – 298,529 Payroll and related costs 263,499 111,062 – 374,561 Other restaurant operating costs 167,051 62,467 – 229,518 Depreciation and amortization 36,387 14,971 – 51,358 Selling, general, and administrative 70,012 39,615 – 109,627 Intercompany selling, general, and administrative allocations 42,870 (42,870 ) – – Closures and impairments, net 40,683 21,998 – 62,681 Trademark impairment – 1,999 – 1,999 Equity in earnings of subsidiaries (15,212 ) – 15,212 – Gain on sale s of Lime Fresh Mexican Grill assets (5,937 ) – – (5,937 ) Interest expense, net 18,339 3,425 – 21,764 Intercompany interest expense/(income) 12,143 (12,143 ) – – Gain on extinguishment of debt (10 ) – – (10 ) Total operating costs and expenses 845,946 282,932 15,212 1,144,090 (Loss)/income before income taxes (60,554 ) 22,904 (15,212 ) (52,862 ) (Benefit)/provision for income taxes (9,872 ) 7,692 – (2,180 ) Net (loss)/income $ (50,682 ) $ 15,212 $ (15,212 ) $ (50,682 ) Other comprehensive income: Pension liability reclassification 831 – – 831 Total comprehensive (loss)/income $ (49,851 ) $ 15,212 $ (15,212 ) $ (49,851 ) Parent Guarantors Eliminations Consolidated Revenue: Restaurant sales and operating revenue $ 809,171 $ 310,971 $ – $ 1,120,142 Franchise revenue 238 6,186 – 6,424 Total revenue 809,409 317,157 – 1,126,566 Operating costs and expenses: Cost of goods sold 220,537 84,769 – 305,306 Payroll and related costs 270,535 112,726 – 383,261 Other restaurant operating costs 175,819 66,290 – 242,109 Depreciation and amortization 37,466 14,925 – 52,391 Selling, general, and administrative 75,418 39,909 – 115,327 Intercompany selling, general, and administrative allocations 44,768 (44,768 ) – – Closures and impairments , net 7,914 2,628 – 10,542 Equity in earnings of subsidiaries (28,148 ) – 28,148 – Interest expense, net 18,489 4,246 – 22,735 Intercompany interest expense/(income) 12,009 (12,009 ) – – Total operating costs and expenses 834,807 268,716 28,148 1,131,671 (Loss)/income before income taxes (25,398 ) 48,441 (28,148 ) (5,105 ) (Benefit)/provision for income taxes (22,204 ) 20,293 – (1,911 ) Net (loss)/income $ (3,194 ) $ 28,148 $ (28,148 ) $ (3,194 ) Other comprehensive loss: Pension liability reclassification, net of tax (40 ) – – (40 ) Total comprehensive (loss)/income $ (3,234 ) $ 28,148 $ (28,148 ) $ (3,234 ) Parent Guarantors Eliminations Consolidated Revenue: Restaurant sales and operating revenue $ 842,842 $ 319,581 $ – $ 1,162,423 Franchise revenue 223 6,100 – 6,323 Total revenue 843,065 325,681 – 1,168,746 Operating costs and expenses: Cost of goods sold 233,562 87,959 – 321,521 Payroll and related costs 287,358 117,021 – 404,379 Other restaurant operating costs 186,737 71,191 – 257,928 Depreciation and amortization 40,506 16,841 – 57,347 Selling, general, and administrative 87,248 49,903 – 137,151 Intercompany selling, general, and administrative allocations 59,257 (59,257 ) – – Closures and impairments , net 18,904 13,927 – 32,831 Trademark impairment – 855 – 855 Equity in earnings of subsidiaries (21,005 ) – 21,005 – Interest expense, net 19,978 4,967 – 24,945 Intercompany interest expense/(income) 13,081 (13,081 ) – – Loss on extinguishment of debt 1,364 – – 1,364 Total operating costs and expenses 926,990 290,326 21,005 1,238,321 (Loss)/income from continuing operations before income taxes (83,925 ) 35,355 (21,005 ) (69,575 ) (Benefit)/p rovision for income taxes from (19,015 ) 14,350 – (4,665 ) (Loss)/income from continuing operations (64,910 ) 21,005 (21,005 ) (64,910 ) Income from discontinued operations, net of tax 564 – – 564 Net (loss)/income $ (64,346 ) $ 21,005 $ (21,005 ) $ (64,346 ) Other comprehensive income: Pension liability reclassification, net of tax 45 – – 45 Total comprehensive (loss)/income $ (64,301 ) $ 21,005 $ (21,005 ) $ (64,301 )
Condensed Cash Flow Statement [Table Text Block]	Parent Guarantors Eliminations Consolidated Net cash provided by operating activities $ 15,721 $ 71,061 $ (46,665 ) $ 40,117 Investing activities: Purchases of property and equipment (24,174 ) (10,253 ) – (34,427 ) Proceeds from disposal of assets 11,701 – – 11,701 Other, net 2,971 – – 2,971 Net cash used by investing activities (9,502 ) (10,253 ) – (19,755 ) Financing activities: Principal payments on long-term debt (2,379 ) (15,864 ) – (18,243 ) Stock repurchases (10,077 ) – – (10,077 ) Payments for debt issuance costs (32 ) – – (32 ) Intercompany transactions (1,557 ) (45,108 ) 46,665 – Net cash used by financing activities (14,045 ) (60,972 ) 46,665 (28,352 ) Decrease in cash and cash equivalents (7,826 ) (164 ) – (7,990 ) Cash and cash equivalents: Beginning of fiscal year 75,034 297 – 75,331 End of fiscal year $ 67,208 $ 133 $ – $ 67,341 Parent Guarantors Eliminations Consolidated Net cash provided by operating activities $ 63,076 $ 77,717 $ (85,882 ) $ 54,911 Investing activities: Purchases of property and equipment (23,326 ) (7,684 ) – (31,010 ) Proceeds from disposal of assets 10,213 1,047 – 11,260 Other, net 2,118 135 – 2,253 Net cash used by investing activities (10,995 ) (6,502 ) – (17,497 ) Financing activities: Principal payments on long-term debt 4 (13,642 ) – (13,638 ) Stock repurchases (73 ) – – (73 ) Payments for debt issuance costs (293 ) – – (293 ) Proceeds from exercise of stock options 556 – – 556 Excess tax benefits from share-based compensation 39 – – 39 Intercompany transactions (28,292 ) (57,590 ) 85,882 – Net cash used by financing activities (28,059 ) (71,232 ) 85,882 (13,409 ) Increase/(decrease) in cash and cash equivalents 24,022 (17 ) – 24,005 Cash and cash equivalents: Beginning of fiscal year 51,012 314 – 51,326 End of fiscal year $ 75,034 $ 297 $ – $ 75,331 Parent Guarantors Eliminations Consolidated Net cash provided by operating activities $ 5,854 $ 57,064 $ (17,543 ) $ 45,375 Investing activities: Purchases of property and equipment (21,132 ) (7,207 ) – (28,339 ) Proceeds from sale-leaseback transactions, net 5,637 – – 5,637 Proceeds from disposal of assets 14,503 1,023 – 15,526 Other, net 973 – – 973 Net cash used by investing activities (19 ) (6,184 ) – (6,203 ) Financing activities: Principal payments on long-term debt (20,019 ) (20,213 ) – (40,232 ) Stock repurchases (579 ) – – (579 ) Payments for debt issuance costs (1,802 ) – – (1,802 ) Proceeds from exercise of stock options 1,576 – – 1,576 Excess tax benefits from share-based compensation 284 – – 284 Intercompany transactions 13,082 (30,625 ) 17,543 – Net cash used by financing activities (7,458 ) (50,838 ) 17,543 (40,753 ) (Decrease)/increase in cash and cash equivalents (1,623 ) 42 – (1,581 ) Cash and cash equivalents: Beginning of fiscal year 52,635 272 – 52,907 End of fiscal year $ 51,012 $ 314 $ – $ 51,326

Note 15 - Supplemental Quarte39

Note 15 - Supplemental Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	May 31, 2016
Notes Tables
Quarterly Financial Information [Table Text Block]	For the Year Ended May 31, 2016 First Quarter Second Quarter Third Quarter Fourth Quarter Total Revenues $ 279,480 $ 260,956 $ 271,470 $ 279,322 $ 1,091,228 Gross profit* $ 45,697 $ 41,982 $ 47,659 $ 53,282 $ 188,620 Loss before income taxes $ (5,217 ) $ (15,979 ) $ (3,569 ) $ (28,097 ) $ (52,862 ) Benefit for income taxes (1,023 ) (180 ) (483 ) (494 ) (2,180 ) Net loss $ (4,194 ) $ (15,799 ) $ (3,086 ) $ (27,603 ) $ (50,682 ) Basic loss per share: Net loss per share ** $ (0.07 ) $ (0.26 ) $ (0.05 ) $ (0.46 ) $ (0.83 ) Diluted loss per share: Net loss per share ** $ (0.07 ) $ (0.26 ) $ (0.05 ) $ (0.46 ) $ (0.83 ) For the Year Ended June 2, 2015 First Quarter Second Quarter Third Quarter Fourth Quarter Total Revenues $ 281,182 $ 262,659 $ 285,913 $ 296,812 $ 1,126,566 Gross profit (as adjusted)* $ 50,975 $ 37,533 $ 50,465 $ 56,917 $ 195,890 (Loss)/income before income taxes $ (69 ) $ (9,868 ) $ (881 ) $ 5,713 $ (5,105 ) (Benefit)/provision for income taxes (2,634 ) (595 ) (112 ) 1,430 (1,911 ) Net income/(loss) $ 2,565 $ (9,273 ) $ (769 ) $ 4,283 $ (3,194 ) Basic loss per share: Net income/(loss) per share $ 0.04 $ (0.15 ) $ (0.01 ) $ 0.07 $ (0.05 ) Diluted loss per share: Net income/(loss) per share $ 0.04 $ (0.15 ) $ (0.01 ) $ 0.07 $ (0.05 )

Schedule II - Valuation and Q40

Schedule II - Valuation and Qualifying Accounts (Tables)	12 Months Ended
	May 31, 2016
Notes Tables
Summary of Allowance for Doubtful Accounts and Revenue Adjustments [Table Text Block]	Charged/ Charged/ Balance at (Credited) (Credited) Beginning to Costs to other Balance at Description of Period and Expenses Accounts Write-offs End of Period Allowance for Doubtful Notes Fiscal Year Ended May 31, 2016 $ – $ 106 $ – $ – $ 106 Fiscal Year Ended June 2, 2015 – (2 ) – 2 – Fiscal Year Ended June 3, 2014 259 307 – (566 ) –

Note 1 - Summary of Significa41

Note 1 - Summary of Significant Accounting Policies (Details Textual) $ in Thousands	Jun. 14, 2016	May 31, 2016USD ($)	May 31, 2016USD ($)	Nov. 29, 2016	May 31, 2016USD ($)	Jun. 02, 2015USD ($)	Jun. 03, 2014USD ($)	Aug. 11, 2016	Dec. 03, 2013
Scenario, Forecast [Member]
Number of Company-owned Restaurants Closed and Transferred to Third-party Buyer				1
Prepaid Rent and Other Expense [Member] | Line of Credit [Member]
Unamortized Debt Issuance Expense		$ 700	$ 700		$ 700	$ 700
Other Assets [Member] | Line of Credit [Member]
Unamortized Debt Issuance Expense		400	400		400	1,100
Current Maturities of Long-term Debt [Member] | Senior Notes and Mortgage Loan Obligations [Member]
Unamortized Debt Issuance Expense		700	700		700	800
Long-term Debt and Capital Leases, Less Current Maturities [Member] | Senior Notes and Mortgage Loan Obligations [Member]
Unamortized Debt Issuance Expense		$ 2,400	$ 2,400		$ 2,400	3,200
Foreign Countries [Member]
Number of Countries in which Entity Operates		14	14		14
Ruby Tuesday [Member]
Number of Restaurants		646	646		646
Royalty Fee Percentage					4.00%
Operating Agreements Support Service Fee Gross Sales Contribution Maximum					1.50%
Operating Agreements Marketing and Purchase Fee Gross Sales Contribution Maximum					3.00%
Lime Fresh [Member]
Number of Restaurants		2	2		2
Subsequent Event [Member]
Number of Company-owned Restaurants Closed and Transferred to Third-party Buyer	1
Number of Company-owned Restaurants Planned to Close								95
Lime Fresh [Member]
Number of Company-owned Restaurants Agreed During the Period to Sell		8	8		8
Significant Changes, Franchises Sold			8
Building and Building Improvements [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life					3 years
Building and Building Improvements [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life					35 years
Restaurant Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life					3 years
Restaurant Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life					15 years
Reacquired Franchise Rights [Member]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life					8 years 146 days
Lease Agreements [Member]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life					26 years 36 days
Trademarks [Member]
Finite-Lived Intangible Asset, Useful Life					10 years
Unamortized Debt Issuance Expense		$ 74	$ 74		$ 74	283
Number of Restaurants		646	646		646				49
Number of Franchise Restaurants		78	78		78
Number of States Primarily Outside Company Existing Core Markets in Which Entity Operates		12	12		12
Off-market Lease, Unfavorable		$ 600	$ 600		$ 600	800
Amortization of Intangible Assets					1,800	2,200	$ 2,500
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months		900	900		900
Finite-Lived Intangible Assets, Amortization Expense, Year Two		700	700		700
Finite-Lived Intangible Assets, Amortization Expense, Year Three		600	600		600
Finite-Lived Intangible Assets, Amortization Expense, Year Four		600	600		600
Finite-Lived Intangible Assets, Amortization Expense, Year Five		$ 300	$ 300		$ 300
Percentage of Restaurants Located on Leased Properties		53.00%	53.00%		53.00%
Percentage of Restaurants Located on Leased Land		73.00%	73.00%		73.00%
Percentage of Restaurants Located on Leased Land and Building		27.00%	27.00%		27.00%
Expiration of Operating Leases					20 years
Revenue Recognition, Gift Cards, Breakage					$ 2,100	2,000	600
Marketing Expense					$ 51,400	$ 49,400	$ 67,200

Note 1 - Summary of Significa42

Note 1 - Summary of Significant Accounting Policies - Other Intangible Assets (Details) - USD ($) $ in Thousands		May 31, 2016	Jun. 02, 2015
Reacquired Franchise Rights [Member]
Gross Carrying Amount		$ 14,096	$ 14,417
Accumulated Amortization		10,903	9,871
Favorable Lease Valuations [Member]
Gross Carrying Amount	[1]	1,408	2,059
Accumulated Amortization	[1]	336	403
Trademarks [Member]
Gross Carrying Amount		237	4,208
Accumulated Amortization		158	862
Acquired Franchise Agreements [Member]
Gross Carrying Amount			1,500
Accumulated Amortization			677
Gross Carrying Amount		15,741	22,184
Accumulated Amortization		$ 11,397	$ 11,813
[1]	As of May 31, 2016 and June 2, 2015, we also had $0.6 million and $0.8 million, respectively, of unfavorable lease liabilities which resulted from the terms of acquired franchise operating lease contracts being unfavorable relative to market terms of comparable leases on the acquisition date. The majority of these liabilities are included within Other deferred liabilities in our Consolidated Balance Sheets.

Note 1 - Summary of Significa43

Note 1 - Summary of Significant Accounting Policies - Reclassified Unamortized Debt Issuance Costs (Details) - USD ($) $ in Thousands	May 31, 2016	Jun. 02, 2015
Scenario, Previously Reported [Member]
Prepaid Expense, Current		$ 13,181
Other Assets, Noncurrent		57,554
Long-term debt and capital leases less current maturities		234,173
Scenario, Adjustment [Member] | Adjustments for New Accounting Principle, Early Adoption [Member]
Prepaid Expense, Current		(783)
Other Assets, Noncurrent		(3,156)
Long-term debt and capital leases less current maturities		(3,156)
Prepaid Expense, Current	$ 11,508	12,398
Other Assets, Noncurrent	45,751	54,398
Long-term debt and capital leases less current maturities	$ 213,803	$ 231,017

Note 1 - Summary of Significa44

Note 1 - Summary of Significant Accounting Policies - Weighted-average Common and Dilutive Potential Common Shares Outstanding (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended												12 Months Ended
	May 31, 2016		Mar. 01, 2016		Dec. 01, 2015		Sep. 01, 2015		Jun. 02, 2015	Mar. 03, 2015	Dec. 02, 2014	Sep. 02, 2014	May 31, 2016		Jun. 02, 2015	Jun. 03, 2014
Loss from continuing operations													$ (50,682)		$ (3,194)	$ (64,910)
Income from discontinued operations																564
Net (loss)/income	$ (27,603)		$ (3,086)		$ (15,799)		$ (4,194)		$ 4,283	$ (769)	$ (9,273)	$ 2,565	$ (50,682)		$ (3,194)	$ (64,346)
Weighted average common shares outstanding (in shares)													60,871		60,580	60,231
Weighted average common and dilutive potential common shares outstanding (in shares)													60,871		60,580	60,231
Loss from continuing operations (in dollars per share)													$ (0.83)		$ (0.05)	$ (1.08)
Income from discontinued operations (in dollars per share)																0.01
Net loss per share (in dollars per share)	$ (0.46)	[1]	$ (0.05)	[1]	$ (0.26)	[1]	$ (0.07)	[1]	$ 0.07	$ (0.01)	$ (0.15)	$ 0.04	(0.83)	[1]	(0.05)	(1.07)
Loss from continuing operations (in dollars per share)													(0.83)		(0.05)	(1.08)
Income from discontinued operations (in dollars per share)																0.01
Net loss per share (in dollars per share)	$ (0.46)	[1]	$ (0.05)	[1]	$ (0.26)	[1]	$ (0.07)	[1]	$ 0.07	$ (0.01)	$ (0.15)	$ 0.04	$ (0.83)	[1]	$ (0.05)	$ (1.07)
[1]	The sum of the quarterly (loss)/income per share does not equal the reported annual amount as each is computed independently based upon the weighted average number of shares outstanding for the period.

Note 1 - Summary of Significa45

Note 1 - Summary of Significant Accounting Policies - Antidilutive Shares Excluded from Computation of Diluted Loss Per Share (Details) - shares shares in Thousands	12 Months Ended
	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
Employee Stock Option [Member]
Antidulitive securities excluded from computation of earnings per share (in shares)	2,407	3,057	2,833
Restricted Stock [Member]
Antidulitive securities excluded from computation of earnings per share (in shares)	826	1,352	1,121
Antidulitive securities excluded from computation of earnings per share (in shares)	3,233	4,409	3,954

Note 1 - Summary of Significa46

Note 1 - Summary of Significant Accounting Policies - Reclassified Amortization of Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
Scenario, Previously Reported [Member]
Other restaurant operating costs		$ 244,352	$ 260,447
Depreciation and amortization		50,148	54,828
Scenario, Adjustment [Member]
Other restaurant operating costs		(2,243)	(2,519)
Depreciation and amortization		2,243	2,519
Other restaurant operating costs	$ 229,518	242,109	257,928
Depreciation and amortization	$ 51,358	$ 52,391	$ 57,347

Note 2 - Franchise Programs (De

Note 2 - Franchise Programs (Details Textual) $ in Millions	Jul. 26, 2016	May 31, 2016USD ($)	May 31, 2016USD ($)	May 31, 2016USD ($)	Jun. 02, 2015USD ($)	Jun. 03, 2014USD ($)
Ruby Tuesday [Member]
Number of Restaurants Opened by Traditional Franchisees Pursuant to Development Agreements				5	6	7
Number of Franchises		27	27	27
Number of Franchise Restaurants		78	78	78
Number of Traditional Franchisees that Had Agreements to Develop New Franchised Ruby Tuesday Restaurants		6	6	6
Lime Fresh [Member]
Number of Restaurants Opened by Traditional Franchisees Pursuant to Development Agreements				1		2
Lime Fresh [Member]
Number of Franchises		0	0	0
Number of Company-owned Restaurants Agreed During the Period to Sell		8	8	8
Proceeds from Sale of Intangible Assets		$ 4.6	$ 4.6
Illinois [Member] | Subsequent Event [Member]
Number of Franchise Restaurants Closed	10
Subsequent Event [Member]
Number of Franchise Restaurants Closed	10
Development and Licensing Fee Income in Conjunction with New Openings				$ 0.2	$ 0.2	$ 0.2
Number of Franchise Restaurants		78	78	78
Deferred Development and Licensing Fees		$ 0.4	$ 0.4	$ 0.4	$ 0.6

Note 2 - Franchise Programs - R

Note 2 - Franchise Programs - Restaurants Opened By Traditional Franchisees Pursuant to Development Agreements (Details) - Ruby Tuesday [Member]	12 Months Ended
	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
Domestic [Member]
Number of Restaurants			1
International [Member]
Number of Restaurants	5	6	6
Number of Restaurants	5	6	7

Note 3 - Lime Fresh Mexican G49

Note 3 - Lime Fresh Mexican Grill and Other Former Concepts (Details Textual) $ in Thousands	Jun. 14, 2016	Jun. 01, 2016USD ($)	May 31, 2016USD ($)	May 31, 2016USD ($)	May 31, 2016USD ($)	Jun. 02, 2015USD ($)	Jun. 03, 2014USD ($)
Lime Fresh [Member] | Pre-amendment [Member]
Disposal Group, Including Discontinued Operation, Consideration			$ 6,000	$ 6,000	$ 6,000
Lime Fresh [Member] | Assets [Member]
Disposal Group, Including Discontinued Operation, Consideration			$ 5,000	$ 5,000	$ 5,000
Lime Fresh [Member] | Subsequent Event [Member]
Number of Restaurants Closed	1
Proceeds from Sale of Property, Plant, and Equipment		$ 5,000
Lime Fresh [Member]
Sale of Assets, Number of Buyers			2
Number of Company-owned Restaurants Agreed During the Period to Sell			8	8	8
Disposal Group, Including Discontinued Operation, Consideration			$ 5,300	$ 5,300	$ 5,300
Company-owned Restaurants Agreed to Sell, Number of Restaurants for Which Closing Requirements Were Satisfied			6
Sale of Assets, Amount to Be Received, Holdback Until Transfer of All Remaining Restaurants			$ 1,000	$ 1,000	$ 1,000
Sale of Assets, Number of Restaurants Remaining to Be Closed and Transferred to the Buyer			2	2	2
Number of Restaurants Closed			6		11
Gain (Loss) on Disposition of Business					$ 3,100
Proceeds from Sale of Intangible Assets			$ 4,600	$ 4,600
Gain (Loss) on Disposition of Intangible Assets			2,800
Disposal Group, Including Discontinued Operation, Consideration			$ 5,289	$ 5,289	5,289
Number of Restaurants Closed							33
Proceeds from Sale of Property, Plant, and Equipment					$ 11,701	$ 11,260	$ 15,526

Note 3 - Lime Fresh Mexican G50

Note 3 - Lime Fresh Mexican Grill and Other Former Concepts - Financial Results of Discontinued Operations (Details) $ in Thousands	12 Months Ended
	Jun. 03, 2014USD ($)
Restaurant sales and operating revenue
Income before income taxes	458
Benefit for income taxes	(106)
Income from discontinued operations	$ 564

Note 4 - Accounts and Other R51

Note 4 - Accounts and Other Receivables (Details Textual) $ in Thousands	May 31, 2016USD ($)	Jun. 02, 2015USD ($)
Lime Fresh [Member] | Assets [Member]
Disposal Group, Including Discontinued Operation, Consideration	$ 5,000
Lime Fresh [Member] | Finite-Lived Intangible Assets [Member]
Disposal Group, Including Discontinued Operation, Consideration	$ 300
Lime Fresh [Member]
Sale of Assets, Number of Buyers	2
Disposal Group, Including Discontinued Operation, Consideration	$ 5,300
Disposal Group, Including Discontinued Operation, Consideration	$ 5,289

Note 4 - Accounts Receivable -

Note 4 - Accounts Receivable - Accounts Receivable, Current (Details) - USD ($) $ in Thousands	May 31, 2016	Jun. 02, 2015
Rebates [Member]
Receivables	$ 1,001	$ 943
Receivables	12,827	5,287
Amounts due from franchisees	3,013	1,995
Third-party gift card sales	1,272	1,330
Disposal Group, Including Discontinued Operation, Consideration	5,289
Other receivables	$ 2,252	$ 1,019

Note 5 - Property, Equipment,53

Note 5 - Property, Equipment, Assets Held for Sale, Operating Leases, and Sale-leaseback Transactions (Details Textual) $ in Thousands	Jul. 26, 2016	May 31, 2016USD ($)	Jun. 02, 2015USD ($)	Jun. 03, 2014USD ($)
Accrued Liabilities, Rent and Other [Member]
Sale Leaseback Transaction, Deferred Gain, Net		$ 1,100	$ 1,100
Other Deferred Liabilities [Member]
Sale Leaseback Transactions Noncurrent Portion of Deferred Gain		10,900	11,900
Other Restaurant Operating Costs [Member]
Sale Leaseback Transaction, Current Period Gain Recognized		1,100	1,100	$ 1,100
Closure and Impairments [Member]
Operating Leases, Rent (Income) Expense Relating to Lease Reserves		3,600	1,200	5,700
Subsequent Event [Member]
Number of Franchise Restaurants Closed	10
Disposal Group, Including Discontinued Operation, Assets, Current		4,642	5,453
Property, Plant and Equipment, Disposals		6,700	9,500	14,000
Gain (Loss) on Disposition of Property Plant Equipment		900	1,700	1,500
Proceeds from Sale of Property Plant and Equipment, Net		7,600	$ 11,200	$ 15,400
Sale Leaseback Transaction Number of Restaurants				3
Sale Leaseback Transaction, Gross Proceeds, Investing Activities				$ 5,900
Sale Leaseback Transaction Costs				300
Sale Leaseback Transaction, Net Book Value				$ 4,800
Sale Leaseback Transaction Lease Terms				15 years
Sale Leaseback Transaction Lease Renewal Terms				20 years
Sale Leaseback Transaction, Deferred Gain, Gross				$ 800
Operating Leases, Future Minimum Payments Due, Future Minimum Sublease Rentals		4,300
Obligation for Future Rent and Other Lease-related Charges for Closed Restaurants		$ 900

Note 5 - Property, Equipment,54

Note 5 - Property, Equipment, Assets Held for Sale, Operating Leases, and Sale-leaseback Transactions - Property and Equipment, Net (Details) - USD ($) $ in Thousands		May 31, 2016	Jun. 02, 2015
Land [Member]
Property, plant and equipment		$ 209,930	$ 212,073
Building [Member]
Property, plant and equipment		398,984	426,813
Building Improvements [Member]
Property, plant and equipment		303,032	358,549
Restaurant Equipment [Member]
Property, plant and equipment		222,646	247,775
Other Equipment [Member]
Property, plant and equipment		82,204	87,782
Other Capitalized Property Plant and Equipment [Member]
Property, plant and equipment	[1]	4,354	10,504
Construction in Progress and Other [Member]
Property, plant and equipment		3,325	4,316
Property, plant and equipment		1,224,475	1,347,812
Less accumulated depreciation		553,225	595,638
Property and equipment, net		$ 671,250	$ 752,174
[1]	Surplus properties represent assets held for sale that are not classified as such in the Consolidated Balance Sheets as we do not expect to sell these assets within the next 12 months. These assets primarily consist of parcels of land upon which we have no intention to build restaurants, closed properties which include a building, and liquor licenses not needed for operations.

Note 5 - Property, Equipment,55

Note 5 - Property, Equipment, Assets Held for Sale, Operating Leases, and Sale-leaseback Transactions - Future Minimum Lease Payments Required Under Operating Leases (Details) $ in Thousands	May 31, 2016USD ($)
2,017	$ 45,507
2,018	43,492
2,019	40,757
2,020	37,533
2,021	35,259
Subsequent years	410,636
Total minimum lease payments	$ 613,184

Note 5 - Property, Equipment,56

Note 5 - Property, Equipment, Assets Held for Sale, Operating Leases, and Sale-leaseback Transactions - Rental Income Under Noncancelable Sublease Agreements (Details) $ in Thousands	May 31, 2016USD ($)
Franchisees [Member]
2,017	$ 247
2,018	247
2,019	208
2,020	27
2,021
Subsequent years
Total minimum sub-lease payments	729
Other Entities [Member]
2,017	568
2,018	490
2,019	393
2,020	396
2,021	411
Subsequent years	1,324
Total minimum sub-lease payments	3,582
2,017	815
2,018	737
2,019	601
2,020	423
2,021	411
Subsequent years	1,324
Total minimum sub-lease payments	$ 4,311

Note 5 - Property, Equipment,57

Note 5 - Property, Equipment, Assets Held for Sale, Operating Leases, and Sale-leaseback Transactions - Minimum and Contingent Rent Expense and Sublease Rental Income (Details) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
Minimum rent	$ 49,699	$ 50,489	$ 52,774
Contingent rent	662	745	430
	50,361	51,234	53,204
Sublease rental income	(940)	(504)	(409)
	$ 49,421	$ 50,730	$ 52,795

Note 6 - Long-term Debt and C58

Note 6 - Long-term Debt and Capital Leases (Details Textual)	Dec. 03, 2013USD ($)	May 14, 2012USD ($)	May 31, 2016USD ($)	May 31, 2016USD ($)	Jun. 02, 2015USD ($)	Jun. 03, 2014USD ($)
Senior Notes [Member]
Debt Instrument, Cumulative Sinking Fund Payments			$ 0	$ 0
Debt Instrument, Maturity Date				May 15, 2020
Debt Instrument, Repurchase Amount			2,500,000	$ 2,500,000	$ 0	$ 20,000,000
Long-term Debt			207,780,000	207,780,000	209,182,000
Debt Instrument, Face Amount		$ 250,000,000
Debt Instrument, Interest Rate, Stated Percentage		7.625%
Debt Instrument, Unamortized Discount		$ 3,700,000	1,771,000	1,771,000	2,162,000
Debt Instrument, Term		8 years
Debt Instrument Repurchased Amount Authorized			20,000,000	20,000,000
Debt Instrument, Repurchased Face Amount			2,400,000	2,400,000		20,000,000
Interest Paid						200,000
Gain (Loss) on Repurchase of Debt Instrument						(700,000)
Long-term Debt, Gross			212,546,000	212,546,000	215,000,000
Mortgages [Member] | Minimum [Member]
Range of Loan Balances			$ 600,000	$ 600,000
Debt Instrument, Interest Rate, Effective Percentage			7.60%	7.60%
Mortgages [Member] | Maximum [Member]
Range of Loan Balances			$ 6,900,000	$ 6,900,000
Debt Instrument, Interest Rate, Effective Percentage			10.17%	10.17%
Mortgages [Member] | Interest Expense [Member]
Gain (Loss) on Extinguishment of Debt, before Write off of Debt Issuance Cost				$ (1,600,000)
Write off of Deferred Debt Issuance Cost				100,000
Mortgages [Member]
Long-term Debt			$ 13,300,000	13,300,000	9,000,000
Secured Debt			15,700,000	15,700,000
Long-term Debt and Capital Lease Obligations, Current			9,600,000	9,600,000
Repayments of Long-term Debt				13,300,000	9,000,000
Payments of Debt Extinguishment Costs					1,000,000
Revolving Credit Facility [Member] | Federal Funds Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate	2.50%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate	3.50%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.00%
Revolving Credit Facility [Member] | Base Rate [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate	1.50%
Revolving Credit Facility [Member] | Base Rate [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate	2.50%
Revolving Credit Facility [Member] | Minimum [Member]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.40%
Revolving Credit Facility [Member] | Maximum [Member]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.75%
Revolving Credit Facility [Member]
Long-term Line of Credit			0	0
Debt Instrument, Term	4 years
Line of Credit Facility, Current Borrowing Capacity	$ 50,000,000
Option to Increase Revolving Credit Facility Capacity	$ 35,000,000
Credit Facility Interest Rate, Floor	0.00%
Debt Instrument, Collateral Amount, Appraised Value	$ 101,400,000
Debt Instrument, Collateral Amount			78,200,000	78,200,000
Line of Credit Facility, Remaining Borrowing Capacity			$ 38,400,000	38,400,000
Line of Credit Facility, Maximum Leverage Ratio			4.4
Line of Credit Facility, Minimum Fixed Charge Coverage Ratio			1.6
Sub-limit for Standby Letters of Credit [Member]
Line of Credit Facility, Current Borrowing Capacity	$ 25,000,000
Rent and Other Line Item [Member]
Interest Payable, Current			$ 1,000,000	$ 1,000,000	1,100,000
Number of Restaurants	49		646	646
Secured Debt			$ 15,745,000	$ 15,745,000	31,607,000
Long-term Debt and Capital Lease Obligations, Current			$ 9,934,000	9,934,000	10,078,000
Repayments of Long-term Debt				$ 18,243,000	$ 13,638,000	$ 40,232,000
Number of Properties Released for Collateral Purposes with the Repayment of Debt			44	44

Note 6 - Long-term Debt and C59

Note 6 - Long-term Debt and Capital Leases - Long-Term Debt and Capital Lease Obligations (Details) - USD ($)	May 31, 2016	Jun. 02, 2015	May 14, 2012
Senior Notes [Member]
Senior unsecured notes	$ 212,546,000	$ 215,000,000
Unamortized discount	(1,771,000)	(2,162,000)	$ (3,700,000)
Unamortized debt issuance costs	(2,995,000)	(3,656,000)
Senior unsecured notes less unamortized discount and debt issuance costs	207,780,000	209,182,000
Unamortized debt issuance costs	(74,000)	(283,000)
Mortgage loan obligations	15,745,000	31,607,000
Unamortized premium - mortgage loan obligations	75,000	383,000
Capital lease obligations	211,000	206,000
Total long-term debt and capital leases	223,737,000	241,095,000
Less current maturities	9,934,000	10,078,000
Long-term debt and capital leases, less current maturities	$ 213,803,000	$ 231,017,000

Note 6 - Long-term Debt and C60

Note 6 - Long-term Debt and Capital Leases - Estimated Annual Maturities of Long-term Debt and Capital Lease Obligations (Details) $ in Thousands	May 31, 2016USD ($)
2,017	$ 10,971
2,018	1,525
2,019	1,519
2,020	213,642
2,021	503
Subsequent years	342
	$ 228,502

Note 7 - Closures and Impairm61

Note 7 - Closures and Impairments Expense, Including Trademark Impairments (Details Textual) $ in Thousands	Jul. 26, 2016	Jun. 14, 2016	May 31, 2016USD ($)	May 31, 2016USD ($)	Dec. 01, 2015USD ($)	May 31, 2016USD ($)	Jun. 02, 2015USD ($)	Jun. 03, 2014USD ($)	Aug. 11, 2016
Restaurants Expected to Close [Member]
Asset Impairment Charges				$ 39,200
Lime Fresh [Member] | Subsequent Event [Member]
Number of Restaurants Closed		1
Lime Fresh [Member] | Pre-amendment [Member]
Disposal Group, Including Discontinued Operation, Consideration			$ 6,000	$ 6,000		$ 6,000
Lime Fresh [Member]
Asset Impairment Charges						$ 6,400
Number of Company-owned Restaurants Agreed During the Period to Sell			8	8		8
Disposal Group, Including Discontinued Operation, Consideration			$ 5,300	$ 5,300		$ 5,300
Number of Restaurants Closed			6			11
Subsequent Event [Member]
Number of Company-owned Restaurants Planned to Close									95
Number of Franchise Restaurants Closed	10
Ruby Tuesday [Member]
Asset Impairment Charges						$ 14,700
Surplus Properties [Member]
Asset Impairment Charges						800
Open Restaurants With Deteriorating Operational Performance [Member]
Asset Impairment Charges							$ 7,700
Surplus Properties [Member]
Asset Impairment Charges							1,800
Lease Expirations and Restaurant Closures [Member]
Asset Impairment Charges							300
Closed Upon Expiration of Lease [Member]
Number of Restaurants Closed								11
Early Restaurant Closures [Member]
Asset Impairment Charges								$ 4,800
Lime Fresh Trademark [Member]
Impairment of Intangible Assets, Finite-lived					$ 2,000			900
Rent and Other [Member]
Operating Lease Obligation			$ 6,200	6,200		6,200	7,000
Asset Impairment Charges						58,647	10,896	$ 24,132
Disposal Group, Including Discontinued Operation, Consideration			$ 5,289	$ 5,289		5,289
Number of Restaurants Closed								33
Impairment of Intangible Assets, Finite-lived						$ 1,999		$ 855
Number of Subleased Restaurants Currently in Default			3	3		3
Obligation for Future Rent and Other Lease-related Charges for Closed Restaurants			$ 900	$ 900		$ 900
Operating Lease Obligation			$ 6,270	$ 6,270		$ 6,270	$ 7,051	$ 10,873

Note 7 - Closures and Impairm62

Note 7 - Closures and Impairments Expense, Including Trademark Impairments - Closures and Impairments Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
Property [Member] | Continuing Operations [Member]
Closures and impairments from continuing operations:
Closure and impairment	$ 58,153	$ 9,822	$ 24,335
Continuing Operations [Member] | Other Closing Expense [Member]
Closures and impairments from continuing operations:
Closure and impairment	1,260	966	2,181
Continuing Operations [Member]
Closures and impairments from continuing operations:
Closure and impairment	62,681	10,542	32,831
Closed restaurant lease reserves	4,090	1,461	7,302
Gain on sale of surplus properties	(822)	(1,707)	(987)
Discontinued Operations [Member]
Closures and impairments from continuing operations:
Closure and impairment			(468)
Closure and impairment	62,681	10,542	32,831
Closed restaurant lease reserves	4,090	1,461
Gain on sale of surplus properties	$ (5,937)

Note 7 - Closures and Impairm63

Note 7 - Closures and Impairments Expense, Including Trademark Impairments - Future Liabilites Associated with Closed Properties (Details) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2016	Jun. 02, 2015
Balance	$ 7,051	$ 10,873
Closed restaurant lease reserves	4,090	1,461
Payments	(5,737)	(4,807)
Other adjustments	866	(476)
Balance	$ 6,270	$ 7,051

Note 8 - Employee Post-employ64

Note 8 - Employee Post-employment Benefits (Details Textual)	3 Months Ended	7 Months Ended	12 Months Ended
	Dec. 03, 2013USD ($)	Jun. 30, 2014	May 31, 2016USD ($)	Jun. 02, 2015USD ($)	Jun. 03, 2014USD ($)
Management [Member]
Restructuring and Related Cost, Number of Positions Eliminated		82
Former Executives [Member] | Employee Severance [Member]
Payments for Postemployment Benefits				$ 300,000
Former Executives [Member]
Severance Costs				300,000
Former President and Executive Vice President [Member]
Deferred Compensation Arrangement with Individual, Allocated Share-based Compensation Expense, Forfeiture Credits			$ 1,600,000
Former Chief Operating Officer [Member]
Severance Costs					$ 900,000
Chief People Officer [Member]
Severance Costs	$ 400,000
Staff Personnel [Member]
Restructuring and Related Cost, Number of Positions Eliminated		82
Pension Benefits [Member]
Defined Benefit Plan, Future Amortization of Gain (Loss)			1,700,000
Deferred Compensation Plan [Member]
Prepaid Expense, Current			700,000	700,000
Other Assets, Noncurrent			6,000,000	7,300,000
Employee-related Liabilities			700,000	700,000
Other Liabilities, Noncurrent			6,000,000	7,300,000
Retirement Plan [Member]
Defined Benefit Plans, Estimated Future Employer Contributions in Current Fiscal Year			200,000
Pension Plan [Member] | Cash and Cash Equivalents [Member]
Assets Held-in-trust			400,000
Pension Plan [Member]
Cash Surrender Value of Life Insurance			27,900,000	29,500,000
Postretirement Medical and Life Benefits [Member]
Defined Benefit Plan, Future Amortization of Gain (Loss)			1,700,000
Employee Severance [Member]
Employee-related Liabilities			317,000	313,000	1,055,000
Employee-related Liabilities, Current			$ 300,000	300,000
Minimum [Member] | Equity Securities [Member]
Defined Benefit Plan, Target Plan Asset Allocations			4171.00%
Minimum [Member] | Fixed Income Securities [Member]
Defined Benefit Plan, Target Plan Asset Allocations			1343.00%
Minimum [Member] | Cash and Cash Equivalents [Member]
Defined Benefit Plan, Target Plan Asset Allocations			20.00%
Minimum [Member]
Primary Investment Objectives, Focus on Time Horizon			10 years
Equity Securities [Member]
Defined Benefit Plan, Target Plan Asset Allocations			56.00%
Fixed Income Securities [Member]
Defined Benefit Plan, Target Plan Asset Allocations			28.00%
Defined Contribution Plan, Cost Recognized			$ 300,000	0	0
Prepaid Expense, Current			11,508,000	12,398,000
Other Assets, Noncurrent			45,751,000	54,398,000
Employee-related Liabilities, Current			$ 14,561,000	20,351,000
Defined Benefit Pension Plans			3
Defined Benefit Plan, Target Allocation, Percentage of Assets, Alternative Investments			16.00%
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year			$ 2,500,000
Defined Benefit Plan, Health Care Cost Trend Rate Assumed for Next Fiscal Year			7.60%
Defined Benefit Plan, Ultimate Health Care Cost Trend Rate			5.00%
Defined Benefit Plan Health Care Cost Trend Rate Assumed for Next Fiscal Year, Impact on Net Periodic Postretirement Benefit Expense, Percent			1.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Match			25.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay			4.00%
Deferred Compensation, Net			$ 6,700,000	8,000,000
Other Liabilities, Noncurrent			67,093,000	66,261,000
Investment in RTI Common Stock and Related Liability Payable in RTI Common Stock			500,000	700,000
Deferred Compensation Arrangement with Individual, Allocated Share-based Compensation Expense, Forfeiture Credits			1,600,000
Severance Costs			$ 1,006,000	$ 1,211,000	$ 4,300,000

Note 8 - Employee Post-employ65

Note 8 - Employee Post-employment Benefits - Allocation of Retirement Plan's Assets Held in Trust (Details)	12 Months Ended
	May 31, 2016
Minimum [Member] | Equity Securities [Member]
Target Allocation	4171.00%
Minimum [Member] | Fixed Income Securities [Member]
Target Allocation	1343.00%
Minimum [Member] | Public Real Estate Investment Trusts [Member]
Target Allocation	10.00%
Minimum [Member] | Cash and Cash Equivalents [Member]
Target Allocation	20.00%
Minimum [Member] | Other Retirement Plan Assets [Member]
Target Allocation	21.00%
Maximum [Member] | Equity Securities [Member]
Target Allocation	3969.00%
Maximum [Member] | Fixed Income Securities [Member]
Target Allocation	1242.00%
Maximum [Member] | Public Real Estate Investment Trusts [Member]
Target Allocation	10.00%
Maximum [Member] | Cash and Cash Equivalents [Member]
Target Allocation	20.00%
Maximum [Member] | Other Retirement Plan Assets [Member]
Target Allocation	24.00%
Equity Securities [Member]
Target Allocation	56.00%
Actual Allocation	58.00%
Fixed Income Securities [Member]
Target Allocation	28.00%
Actual Allocation	23.00%
Public Real Estate Investment Trusts [Member]
Actual Allocation	5.00%
Cash and Cash Equivalents [Member]
Actual Allocation	1.00%
Other Retirement Plan Assets [Member]
Actual Allocation	13.00%
Actual Allocation	100.00%

Note 8 - Employee Post-employ66

Note 8 - Employee Post-employment Benefits - Fair Values of Assets Held by the Retirement Plan by Asset Category (Details) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2016	Jun. 02, 2015
Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 2 [Member]
Fair value of plan assets as of measurement date	$ 249	$ 78
Total assets reported as of fiscal year end	249	78
Equity Securities [Member] | Fair Value, Inputs, Level 1 [Member] | US-based Companies [Member]
Fair value of plan assets as of measurement date	2,561	2,701
Total assets reported as of fiscal year end	2,561	2,701
Equity Securities [Member] | Fair Value, Inputs, Level 1 [Member] | International-based Companies [Member]
Fair value of plan assets as of measurement date	1,222	1,277
Total assets reported as of fiscal year end	1,222	1,277
Fixed Income Securities [Member] | Fair Value, Inputs, Level 1 [Member] | As of Measurement Date [Member]
Fair value of plan assets as of measurement date	1,259	1,584
Total assets reported as of fiscal year end	1,259	1,584
Public Real Estate Investment Trusts [Member] | Fair Value, Inputs, Level 1 [Member] | As of Measurement Date [Member]
Fair value of plan assets as of measurement date	315	328
Total assets reported as of fiscal year end	315	328
Other Retirement Plan Assets [Member] | Fair Value, Inputs, Level 1 [Member] | As of Measurement Date [Member]
Fair value of plan assets as of measurement date	603	883
Total assets reported as of fiscal year end	603	883
As of Measurement Date [Member]
Fair value of plan assets as of measurement date	6,209	6,851
Total assets reported as of fiscal year end	6,209	6,851
Fair value of plan assets as of measurement date	6,209	6,786
Benefit payments after measurement date		(65)
Total assets reported as of fiscal year end	$ 6,209	$ 6,786

Note 8 - Employee Post-employ67

Note 8 - Employee Post-employment Benefits - Components of Net Periodic Benefit Cost (Details) - USD ($) $ in Thousands		12 Months Ended
		May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
Pension Plan [Member]
Service cost		$ 312	$ 301	$ 356
Interest cost		1,999	1,773	1,737
Expected return on plan assets		(411)	(498)	(444)
Amortization of prior service cost (a)	[1]	1	1	1
Recognized actuarial loss		2,218	1,718	1,711
Curtailment expense		1
Net periodic benefit cost		4,120	3,295	3,361
Amortization of prior service cost/(credit)	[1]	(1)	(1)	(1)
Postretirement Medical and Life Benefits [Member]
Service cost		4	4	13
Interest cost		47	46	67
Amortization of prior service cost (a)	[1]			46
Recognized actuarial loss		130	134	244
Net periodic benefit cost		181	184	278
Amortization of prior service cost/(credit)	[1]			$ (46)
[1]	Prior service costs are amortized on a straight-line basis over the average remaining service period of employees expected to receive benefits.

Note 8 - Employee Post-employ68

Note 8 - Employee Post-employment Benefits - Changes in the Amounts Recognized in Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2016	May 31, 2016	Jun. 02, 2015
Pension Plan [Member]
Beginning of year	$ (17,149)		$ (17,086)
Net actuarial (loss)/gain	(1,891)		(1,782)
Amortization of prior service credit	1		1
Amortization of actuarial loss	2,218		1,718
End of year	(16,821)	$ (16,821)	(17,149)
Postretirement Medical and Life Benefits [Member]
Beginning of year	(994)	(994)	(1,017)
Net actuarial (loss)/gain		373	(111)
Amortization of prior service credit
Amortization of actuarial loss		130	134
End of year	$ (491)	$ (491)	$ (994)

Note 8 - Employee Post-employ69

Note 8 - Employee Post-employment Benefits - Change in Benefit Obligation and Plan Assets and Reconciliation of Funded Status (Details) - USD ($) $ in Thousands		12 Months Ended
		May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
Pension Plan [Member]
Beginning projected benefit obligation		$ 43,843	$ 42,774
Service cost		312	301	$ 356
Interest cost		1,999	1,773	1,737
Plan participant contributions
Actuarial loss/(gain)		1,411	1,620
Benefits paid		(2,888)	(2,625)
Curtailment gain		(248)
Benefit obligation at end of year		44,429	43,843	42,774
Beginning fair value of plan assets		6,786	7,020
Actual return on plan assets		(318)	336
Employer contributions		2,629	2,055
Ending fair value of plan assets		6,209	6,786	7,020
Funded status at end of year	[1]	(38,220)	(37,057)
Consolidated Balance Sheets:		(2,527)	(3,185)
Other deferred liabilities		(35,693)	(33,872)
Net amount recognized at year-end		(38,220)	(37,057)
Prior service cost			(1)
Net actuarial loss		(16,821)	(17,148)
Total amount recognized		(16,821)	(17,149)
Postretirement Medical and Life Benefits [Member]
Beginning projected benefit obligation		1,404	1,376
Service cost		4	4	13
Interest cost		47	46	67
Plan participant contributions		73	78
Actuarial loss/(gain)		(373)	111
Benefits paid		(55)	(211)
Curtailment gain
Benefit obligation at end of year		1,100	1,404	1,376
Beginning fair value of plan assets
Actual return on plan assets
Employer contributions		(18)	133
Ending fair value of plan assets
Funded status at end of year		(1,100)	(1,404)
Consolidated Balance Sheets:		(113)	(137)
Other deferred liabilities		(987)	(1,267)
Net amount recognized at year-end		(1,100)	(1,404)
Prior service cost
Net actuarial loss		(491)	(994)
Total amount recognized		(491)	(994)
Benefits paid			(65)
Beginning fair value of plan assets		6,786
Ending fair value of plan assets		$ 6,209	$ 6,786
[1]	The funded status reflected above includes the liabilities attributable to all of the Pension Plans but only the assets of the Retirement Plan as the other plans are not considered funded for Employee Retirement Income Security Act purposes. To provide a source for the payment of benefits under the Executive Supplemental Pension Plan and the Management Retirement Plan, we own whole-life insurance contracts on some of the participants. The cash value of these policies, which are included within the Other Assets caption in our Consolidated Balance Sheets, was $27.9 million and $29.5 million at May 31, 2016 and June 2, 2015, respectively. In addition, we held in trust $0.4 million and a negligible amount of cash and cash equivalents as of May 31, 2016 and June 2, 2015, respectively, relating to these policies. We maintain a rabbi trust to hold the policies and death benefits as they are received.

Note 8 - Employee Post-employ70

Note 8 - Employee Post-employment Benefits - Reclassification of Amounts Out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
Reclassification out of Accumulated Other Comprehensive Income [Member]
Recognized actuarial loss	$ 2,348	$ 1,852	$ 1,955
Amortization of prior service cost/(credit)	1	1	(46)
Curtailment expense	1
	2,350	1,853	1,909
Income taxes
Pension reclassification, net of tax	$ 2,350	$ 1,853	$ 1,909

Note 8 - Employee Post-employ71

Note 8 - Employee Post-employment Benefits - Pension Plans with Benefit Obligations in Excess of Plan Assets (Details) - USD ($) $ in Thousands	May 31, 2016	Jun. 02, 2015
Pension Plan [Member]
Projected benefit obligation	$ 44,429	$ 43,843
Accumulated benefit obligation	44,428	43,518
Fair value of plan assets	6,209	6,786
Postretirement Medical and Life Benefits [Member]
Projected benefit obligation	1,100	1,404
Accumulated benefit obligation	1,100	1,404
Fair value of plan assets

Note 8 - Employee Post-employ72

Note 8 - Employee Post-employment Benefits - Weighted-average Assumptions Used to Determine the Net Periodic Benefit Cost (Details)	12 Months Ended
	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
Pension Plan [Member]
Discount rate	4.20%	4.40%	4.50%
Expected return on plan assets	6.30%	7.00%	7.00%
Rate of compensation increase	2.00%	2.00%	2.00%
Postretirement Medical and Life Benefits [Member]
Discount rate	3.60%	3.50%	3.70%
Rate of compensation increase	2.00%	2.00%	2.00%

Note 8 - Employee Post-employ73

Note 8 - Employee Post-employment Benefits - Weighted-average Assumptions Used to Determine the Benefit Obligation (Details)	May 31, 2016	Jun. 02, 2015
Pension Plan [Member]
Discount rate	4.00%	4.20%
Rate of compensation increase	2.00%	2.00%
Postretirement Medical and Life Benefits [Member]
Discount rate	3.50%	3.60%
Rate of compensation increase	2.00%	2.00%

Note 8 - Employee Post-employ74

Note 8 - Employee Post-employment Benefits - Benefits Expected to be Paid in Each of the Next Five Years and in the Aggregate for the Five Years Thereafter (Details) $ in Thousands	May 31, 2016USD ($)
Pension Plan [Member]
2,017	$ 3,311
2,018	2,411
2,019	2,352
2,020	2,751
2,021	5,236
2022-2026	17,785
Postretirement Medical and Life Benefits [Member]
2,017	113
2,018	122
2,019	108
2,020	100
2,021	102
2022-2026	$ 401

Note 8 - Employee Post-employ75

Note 8 - Employee Post-employment Benefits - Roll Forward of Employee Separation Obligations (Details) - USD ($)	12 Months Ended
	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
Employee Severance [Member]
Balance	$ 313,000	$ 1,055,000
Balance	317,000	313,000	$ 1,055,000
Severance Costs	1,006,000	1,211,000	$ 4,300,000
Cash payments	$ (1,002,000)	$ (1,953,000)

Note 9 - Income Taxes (Details

Note 9 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
State and Local Jurisdiction [Member]
Operating Loss Carryforwards	$ 255,500
Reasonably Possible Amounts Will Change Within Next Twelve Months [Member]
Unrecognized Tax Benefits	400
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	400	$ 400
Unrecognized Tax Benefits	4,548	3,870	$ 6,965
Unrecognized Tax Benefit Reclassified Against Deferred Tax Assets	3,700	3,300
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	2,300	2,400
Unrecognized Tax Benefits Including Income Tax Penalties and Interest Accrued	$ 1,300	$ 1,000

Note 9 - Income Taxes - Compone

Note 9 - Income Taxes - Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	May 31, 2016	Mar. 01, 2016	Dec. 01, 2015	Sep. 01, 2015	Jun. 02, 2015	Mar. 03, 2015	Dec. 02, 2014	Sep. 02, 2014	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
Federal									$ (1,138)	$ 1,714	$ (5,047)
State									289	(48)	(1,586)
Foreign									118	118	322
									(731)	1,784	(6,311)
Federal									(1,449)	(3,254)	2,346
State										(441)	(700)
									(1,449)	(3,695)	1,646
Benefit for income taxes from continuing operations	$ (494)	$ (483)	$ (180)	$ (1,023)	$ 1,430	$ (112)	$ (595)	$ (2,634)	(2,180)	(1,911)	(4,665)
Benefit for income taxes from discontinued operations											(106)
Total benefit for income taxes									$ (2,180)	$ (1,911)	$ (4,771)

Note 9 - Income Taxes - Deferre

Note 9 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014	Jun. 04, 2013
General business credits carryforward	$ 70,424	$ 53,955
Employee benefits	22,420	25,343
Deferred escalating minimum rents	20,803	20,536
State net operating losses	9,807	7,821
Insurance reserves	5,896	6,062
Goodwill	5,033	10,813
Deferred gain on sale-leaseback transactions	4,728	5,148
Closed restaurant lease reserves	2,520	2,798
Other	7,761	7,656
Gross deferred tax assets	149,392	140,132
Deferred tax asset valuation allowances	(89,933)	(62,799)	$ (54,582)	$ (24,566)
Net deferred tax assets	59,459	77,333
Depreciable property and equipment	(48,367)	(64,204)
Other	(11,092)	(14,578)
Total deferred tax liabilities	(59,459)	(78,782)
Net deferred tax liability		(1,449)
Deferred income taxes – current liability		(7)
Deferred income taxes – noncurrent liability		$ (1,442)

Note 9 - Income Taxes - Rollfor

Note 9 - Income Taxes - Rollforward of Deferred Tax Asset Valuation Allowance (Details) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
Continuing Operations [Member]
Changes in estimated realization of deferred tax assets	$ (28,192)	$ (9,138)	$ (31,187)
Discontinued Operations [Member]
Changes in estimated realization of deferred tax assets			288
Other Reductions [Member]
Changes in estimated realization of deferred tax assets	1,058	921	883
Beginning of fiscal year	62,799	54,582	24,566
End of fiscal year	$ 89,933	$ 62,799	$ 54,582

Note 9 - Income Taxes - Reconci

Note 9 - Income Taxes - Reconciliation from the Statutory Federal Income Tax Expense to the Reported Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	May 31, 2016	Mar. 01, 2016	Dec. 01, 2015	Sep. 01, 2015	Jun. 02, 2015	Mar. 03, 2015	Dec. 02, 2014	Sep. 02, 2014	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
FICA Tip Credit [Member]
Tax credit									$ (7,071)	$ (7,280)	$ (7,533)
Work Opportunity Credit [Member]
Tax credit									(1,389)	(1,899)	(1,233)
Statutory federal income taxes									(18,502)	(1,787)	(24,351)
State income taxes, net of federal income tax benefit									(2,926)	(711)	(3,564)
Increase in valuation allowance									28,192	9,138	31,187
Permanent differences									319	528	2,243
Other, net									(803)	100	(1,414)
Total benefit for income taxes	$ (494)	$ (483)	$ (180)	$ (1,023)	$ 1,430	$ (112)	$ (595)	$ (2,634)	$ (2,180)	$ (1,911)	$ (4,665)

Note 9 - Income Taxes - Recon81

Note 9 - Income Taxes - Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2016	Jun. 02, 2015
Beginning of fiscal year	$ 3,870	$ 6,965
Additions for tax positions related to the current year	725	428
Reductions for tax positions related to the current year	(113)
Additions for tax positions of prior years	868	114
Reductions for tax positions of prior years	(150)	(2,690)
Reductions for settlements with taxing authorities		(295)
Reductions due to statute settlements	(652)	(652)
End of fiscal year	$ 4,548	$ 3,870

Note 10 - Share-based Employe82

Note 10 - Share-based Employee Compensation (Details Textual) $ / shares in Units, $ in Millions	6 Months Ended	12 Months Ended
	Dec. 03, 2015$ / shares	May 31, 2016USD ($)$ / sharesshares	Jun. 02, 2015USD ($)$ / sharesshares	Jun. 03, 2014USD ($)$ / sharesshares
SIP and 1996 SIP [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		5,434,000
SIP and 1996 SIP [Member] | Restricted Stock Service-based [Member] | Cliff Vest [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		3 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		244,000
Number Of Annual Installments		3
SIP and 1996 SIP [Member] | High-performance and Inducement Award Restricted Stock [Member] | Cliff Vest [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		262,000
SIP and 1996 SIP [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		3 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term		7 years
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized		6,997,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number		1,563,000
Employee Stock Option [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized | $		$ 0.2
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition		328 days
High-performance and Inducement Award, Performance-based Stock Options [Member] | Certain Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value | $ / shares				$ 2.42
Restricted Stock [Member] | Non-employee Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		1 year
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		100,000	109,000	60,000
Restricted Stock [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized | $		$ 2.1
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Vested | $		$ 2.1	$ 5.4	$ 3.4
Restricted Stock Service-based [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		344,000
Selling, General and Administrative Expenses [Member]
Allocated Share-based Compensation Expense | $		$ 2.1	$ 7.1	7.6
Preferred Stock, Shares Issued		0	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		0
Preferred Stock, Shares Authorized		250,000
Preferred Stock, Par or Stated Value Per Share | $ / shares		$ 0.01
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value | $			$ 0.1	0.7
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition		1 year 146 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value | $		$ 1.7	$ 1.9	$ 1
ShareBasedCompensationArrangementByShareBasedPaymentAwardBenchmarkPricePerShare | $ / shares	$ 14
Consecutive Days To Vest	20 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value | $ / shares			$ 2.27	$ 4.43
Deferred Compensation Arrangement with Individual, Allocated Share-based Compensation Expense, Forfeiture Credits | $		$ 1.6
Share-based Compensation Arrangement by Share-based Payment Award Accelerated Compensation Cost | $			$ 0.2	$ 0.3

Note 10 - Share-based Employe83

Note 10 - Share-based Employee Compensation - Summary of Stock Option Activity (Details)	12 Months Ended
	May 31, 2016$ / sharesshares
Stock Options Services-Based [Member]
Outstanding (in shares) | shares	2,441,000
Outstanding (in dollars per share) | $ / shares	$ 7.78
Cancellations and forfeitures (in shares) | shares	(270,000)
Cancellations and forfeitures (in dollars per share) | $ / shares	$ 6.51
Expired (in shares) | shares	(105,000)
Expired (in dollars per share) | $ / shares	$ 8.83
Outstanding (in shares) | shares	2,066,000
Outstanding (in dollars per share) | $ / shares	$ 7.89
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	3 years 14 days
Exercisable at end of year (in shares) | shares	1,671,000
Exercisable at end of year (in dollars per share) | $ / shares	$ 8.20
Exercisable at end of year	2 years 219 days
Stock Options Performance-based [Member]
Outstanding (in shares) | shares	515,000
Outstanding (in dollars per share) | $ / shares	$ 8.60
Cancellations and forfeitures (in shares) | shares	(515,000)
Cancellations and forfeitures (in dollars per share) | $ / shares	$ 8.60
Outstanding (in shares) | shares	0
Outstanding (in dollars per share) | $ / shares	$ 0

Note 10 - Share-based Employe84

Note 10 - Share-based Employee Compensation - Weighted Average Assumptions Used in Estimating Fair Value of Option Grant (Details)	12 Months Ended
	Jun. 02, 2015	Jun. 03, 2014
Black Scholes Option-pricing Model [Member]
Risk-free interest rate	1.48%	1.17%
Expected dividend yield	0.00%	0.00%
Expected stock price volatility	44.27%	58.03%
Expected life (in years)	4 years 182 days	4 years 182 days
Monte-Carlo Simulation Model [Member]
Risk-free interest rate		0.45%
Expected dividend yield		0.00%
Expected stock price volatility		42.86%
Expected life (in years)		2 years 146 days

Note 10 - Share-based Employe85

Note 10 - Share-based Employee Compensation - Summary of Restricted Stock Activity (Details) shares in Thousands	12 Months Ended
	May 31, 2016$ / sharesshares
Restricted Stock Service-based [Member]
Unvested (in shares) | shares	803
Unvested (in dollars per share) | $ / shares	$ 6.98
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | shares	344
Granted (in dollars per share) | $ / shares	$ 6.45
Vested (in shares) | shares	(346)
Vested (in dollars per share) | $ / shares	$ 7.44
Cancellations and forfeitures (in shares) | shares	(237)
Cancellations and forfeitures (in dollars per share) | $ / shares	$ 7.19
Unvested (in shares) | shares	564
Unvested (in dollars per share) | $ / shares	$ 6.29
Restricted Stock Performance-based [Member]
Unvested (in shares) | shares
Unvested (in dollars per share) | $ / shares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | shares	262
Granted (in dollars per share) | $ / shares	$ 6.51
Cancellations and forfeitures (in shares) | shares	(37)
Cancellations and forfeitures (in dollars per share) | $ / shares	$ 6.51
Unvested (in shares) | shares	225
Unvested (in dollars per share) | $ / shares	$ 6.51

Note 11 - Segment Reporting (De

Note 11 - Segment Reporting (Details Textual)	12 Months Ended
	May 31, 2016	Jun. 03, 2014
Lime Fresh [Member]
Sale of Assets, Number of Buyers	2
Number of Restaurants Closed	11
Sale of Assets, Number of Restaurants Remaining to Be Closed and Transferred to the Buyer	2
Number of Restaurants Closed		33

Note 11 - Segment Reporting - F

Note 11 - Segment Reporting - Financial Results by Reportable Segment (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	May 31, 2016	Mar. 01, 2016	Dec. 01, 2015	Sep. 01, 2015	Jun. 02, 2015	Mar. 03, 2015	Dec. 02, 2014	Sep. 02, 2014	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
Ruby Tuesday [Member]
Revenues:
Revenues									$ 1,075,965	$ 1,106,304	$ 1,147,348
Segment profit/(loss):
Segment profit/(loss)									60,934	116,408	69,543
Depreciation and amortization:
Depreciation and amortization									48,441	48,552	52,990
Closures and impairments from continuing operations:
Closures and impairments, net									56,270	6,940	27,617
Capital expenditures:
Capital expenditures									33,088	29,509	24,553
Total assets:
Total assets	$ 713,083				$ 786,931				713,083	786,931	823,797
Lime Fresh [Member]
Revenues:
Revenues									15,263	20,262	21,398
Segment profit/(loss):
Segment profit/(loss)									(4,642)	(2,630)	(6,070)
Depreciation and amortization:
Depreciation and amortization									885	1,687	2,007
Closures and impairments from continuing operations:
Closures and impairments, net									6,411	3,078	5,214
Capital expenditures:
Capital expenditures									236	1,293	2,742
Total assets:
Total assets	6,272				10,839				6,272	10,839	15,203
Support Center and Other [Member]
Depreciation and amortization:
Depreciation and amortization									2,032	2,152	2,350
Closures and impairments from continuing operations:
Closures and impairments, net										524
Capital expenditures:
Capital expenditures									1,103	208	1,044
Total assets:
Total assets	118,562				127,682				118,562	127,682	112,697
Revenues	279,322	$ 271,470	$ 260,956	$ 279,480	296,812	$ 285,913	$ 262,659	$ 281,182	1,091,228	1,126,566	1,168,746
Segment profit/(loss)									56,292	113,778	63,473
Depreciation and amortization									51,358	52,391	57,347
Closures and impairments, net									62,681	10,542	32,831
Capital expenditures									34,427	31,010	28,339
Total assets	$ 837,917				$ 925,452				$ 837,917	$ 925,452	$ 951,697

Note 11 - Segment Reporting - R

Note 11 - Segment Reporting - Reconciliation of Segment Profit to (Loss) Income from Continuing Operations before Taxes (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	May 31, 2016	Mar. 01, 2016	Dec. 01, 2015	Sep. 01, 2015	Jun. 02, 2015	Mar. 03, 2015	Dec. 02, 2014	Sep. 02, 2014	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
Corporate, Non-Segment [Member]
Unallocated general and administrative expenses									$ (39,815)	$ (42,710)	$ (47,946)
Segment profit/(loss)									56,292	113,778	63,473
Depreciation and amortization									(51,358)	(52,391)	(57,347)
Unallocated general and administrative expenses									(109,627)	(115,327)	(137,151)
Preopening expenses									(48)	(290)	(395)
Trademark impairments									(1,999)		(855)
Gain on sales of Lime Fresh Mexican Grill assets									5,937
Interest expense, net									(21,764)	(22,735)	(24,945)
Other expense, net									(107)	(757)	(1,560)
(Loss)/income	$ (28,097)	$ (3,569)	$ (15,979)	$ (5,217)	$ 5,713	$ (881)	$ (9,868)	$ (69)	$ (52,862)	$ (5,105)	$ (69,575)

Note 12 - Commitments and Con89

Note 12 - Commitments and Contingencies (Details Textual) $ in Millions	May 31, 2016USD ($)
Letters of Credit Outstanding, Amount	$ 11.6
Purchase Obligation	$ 58.3

Note 13 - Fair Value Measurem90

Note 13 - Fair Value Measurements - Fair Values of Financial Assets and Liabilities Measured on a Recurring Basis (Details) - Fair Value, Inputs, Level 1 [Member] - USD ($) $ in Thousands	May 31, 2016	Jun. 02, 2015
Deferred compensation plan – Assets	$ 6,660	$ 8,017
Deferred compensation plan – Liabilities	$ (6,660)	$ (8,017)

Note 13 - Fair Value Measurem91

Note 13 - Fair Value Measurements - Fair Values Financial Assets and Liabilities Measured on a Non-recurring Basis (Details) - USD ($) $ in Thousands	May 31, 2016	Jun. 02, 2015
Fair Value, Inputs, Level 2 [Member] | Disposal Group, Held-for-sale, Not Discontinued Operations [Member]
Assets, Fair Value Disclosure, Nonrecurring	$ 2,123	$ 3,708
Fair Value, Inputs, Level 2 [Member] | Assets Held for Use [Member]
Assets, Fair Value Disclosure, Nonrecurring	56,101	3,283
Fair Value, Inputs, Level 3 [Member] | Assets Held for Use [Member]
Assets, Fair Value Disclosure, Nonrecurring	553
Assets, Fair Value Disclosure, Nonrecurring	$ 58,777	$ 6,991

Note 13 - Fair Value Measurem92

Note 13 - Fair Value Measurements - Losses Recognized from Fair Value Measurements on Non-recurring Basis (Details) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
Continuing Operations [Member]
Included within continuing operations
Long-lived assets held for sale	$ 447	$ 1,830	$ 872
Long-lived assets held for use	57,706	7,992	23,464
Lime Fresh trademark	1,999		855
Asset Impairment Charges	60,152	9,822	25,191
Discontinued Operations [Member]
Included within continuing operations
Asset Impairment Charges			177
Lime Fresh trademark	1,999		855
Asset Impairment Charges	$ 58,647	$ 10,896	$ 24,132

Note 13 - Fair Value Measurem93

Note 13 - Fair Value Measurements - Carrying Amounts and Fair Values of Other Financial Instruments Not Measured on a Recurring Basis (Details) - Fair Value, Inputs, Level 2 [Member] - USD ($) $ in Thousands	May 31, 2016	Jun. 02, 2015
Long-term debt	$ 223,526	$ 240,889
Long-term debt	$ 223,212	$ 255,194

Note 14 - Supplemental Conden94

Note 14 - Supplemental Condensed Consolidating Financial Statements - Condensed Consolidating Balance Sheet (Details) - USD ($) $ in Thousands	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014	Jun. 04, 2013
Parent Company [Member]
Current assets:
Cash and cash equivalents	$ 67,208	$ 75,034	$ 51,012	$ 52,635
Accounts and other receivables	8,102	1,557
Inventories	15,401	14,581
Income tax receivable	167,065	153,146
Other current assets	11,282	15,543
Total current assets	269,058	259,861
Property and equipment, net	501,482	554,089
Investment in subsidiaries	98,929	128,824
Due from/(to) subsidiaries	76,208	66,019
Other assets	40,626	44,118
Total assets	986,303	1,052,911
Current liabilities:
Accounts payable	17,405	18,533
Accrued and other current liabilities	35,674	42,458
Long-term Debt and Capital Lease Obligations, Current	(1,067)	(994)
Income tax payable
Total current liabilities	52,012	62,836
Long-term debt and capital leases less current maturities	209,058	210,382
Due to/(from) subsidiaries	213,816	215,373
Other deferred liabilities	103,637	102,602
Total liabilities	578,523	587,328
Deferred income taxes, net		2,839
Deferred income taxes, net		(3,865)
Shareholders’ equity:
Common stock	601	621
Capital in excess of par value	75,938	83,870
Retained earnings	341,350	392,032
Accumulated other comprehensive loss	(10,109)	(10,940)
Total shareholders’ equity	407,780	465,583
Total liabilities & shareholders’ equity	986,303	1,052,911
Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	133	297	314	272
Accounts and other receivables	4,725	3,730
Inventories	6,194	5,830
Income tax receivable
Other current assets	4,868	2,308
Total current assets	15,920	12,165
Property and equipment, net	169,768	198,085
Investment in subsidiaries
Due from/(to) subsidiaries	213,816	215,373
Other assets	5,125	10,280
Total assets	404,629	435,903
Current liabilities:
Accounts payable	4,736	4,472
Accrued and other current liabilities	29,957	33,764
Long-term Debt and Capital Lease Obligations, Current	11,001	11,072
Income tax payable	164,062	154,215
Total current liabilities	209,756	200,691
Long-term debt and capital leases less current maturities	4,745	20,635
Due to/(from) subsidiaries	76,208	66,019
Other deferred liabilities	14,991	14,427
Total liabilities	305,700	307,079
Deferred income taxes, net		(2,832)
Deferred income taxes, net		5,307
Shareholders’ equity:
Common stock
Capital in excess of par value
Retained earnings	98,929	128,824
Accumulated other comprehensive loss
Total shareholders’ equity	98,929	128,824
Total liabilities & shareholders’ equity	404,629	435,903
Consolidation, Eliminations [Member]
Current assets:
Cash and cash equivalents
Accounts and other receivables
Inventories
Income tax receivable	(164,062)	(153,146)
Other current assets
Total current assets	(164,062)	(153,146)
Property and equipment, net
Investment in subsidiaries	(98,929)	(128,824)
Due from/(to) subsidiaries	(290,024)	(281,392)
Other assets
Total assets	(553,015)	(563,362)
Current liabilities:
Accounts payable
Accrued and other current liabilities
Long-term Debt and Capital Lease Obligations, Current
Income tax payable	(164,062)	(153,146)
Total current liabilities	(164,062)	(153,146)
Long-term debt and capital leases less current maturities
Due to/(from) subsidiaries	(290,024)	(281,392)
Other deferred liabilities
Total liabilities	(454,086)	(434,538)
Deferred income taxes, net
Deferred income taxes, net
Shareholders’ equity:
Common stock
Capital in excess of par value
Retained earnings	(98,929)	(128,824)
Accumulated other comprehensive loss
Total shareholders’ equity	(98,929)	(128,824)
Total liabilities & shareholders’ equity	(553,015)	(563,362)
Cash and cash equivalents	67,341	75,331	51,326	52,907
Accounts and other receivables	12,827	5,287
Inventories	21,595	20,411
Income tax receivable	3,003
Other current assets	16,150	17,851
Total current assets	120,916	118,880
Property and equipment, net	671,250	752,174
Investment in subsidiaries
Due from/(to) subsidiaries
Other assets	45,751	54,398
Total assets	837,917	925,452	951,697
Accounts payable	22,141	23,005
Accrued and other current liabilities	65,631	76,222
Long-term Debt and Capital Lease Obligations, Current	9,934	10,078
Income tax payable		1,069
Total current liabilities	97,706	110,381
Long-term debt and capital leases less current maturities	213,803	231,017
Due to/(from) subsidiaries
Other deferred liabilities	118,628	117,029
Total liabilities	430,137	459,869
Deferred income taxes, net		7
Deferred income taxes, net		1,442
Common stock	601	621
Capital in excess of par value	75,938	83,870
Retained earnings	341,350	392,032
Accumulated other comprehensive loss	(10,109)	(10,940)
Total shareholders’ equity	407,780	465,583	$ 461,209	$ 516,835
Total liabilities & shareholders’ equity	$ 837,917	$ 925,452

Note 14 - Supplemental Conden95

Note 14 - Supplemental Condensed Consolidating Financial Statements - Condensed Consolidated Statement of Operations and Comprehensive (Loss) Income (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	May 31, 2016	Mar. 01, 2016	Dec. 01, 2015	Sep. 01, 2015	Jun. 02, 2015	Mar. 03, 2015	Dec. 02, 2014	Sep. 02, 2014	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
Parent Company [Member]
Revenues:
Restaurant sales and operating revenue									$ 785,147	$ 809,171	$ 842,842
Franchise revenue									245	238	223
Revenues									785,392	809,409	843,065
Operating costs and expenses:
Cost of goods sold									216,121	220,537	233,562
Payroll and related costs									263,499	270,535	287,358
Other restaurant operating costs									167,051	175,819	186,737
Depreciation and amortization									36,387	37,466	40,506
Selling, general, and administrative									70,012	75,418	87,248
Intercompany selling, general, and administrative allocations									42,870	44,768	59,257
Closures and impairments, net									40,683	7,914	18,904
Lime Fresh trademark
Equity in earnings of subsidiaries									(15,212)	(28,148)	(21,005)
Gain on sales of Lime Fresh Mexican Grill assets									(5,937)
Interest expense, net									18,339	18,489	19,978
Intercompany interest expense/(income)									12,143	12,009	13,081
(Gain) loss on extinguishment of debt									(10)		1,364
Total operating costs and expenses									845,946	834,807	926,990
(Loss)/income									(60,554)	(25,398)	(83,925)
(Benefit)/provision for income taxes from continuing operations									(9,872)	(22,204)	(19,015)
Net (loss)/income									(50,682)	(3,194)	(64,346)
Intercompany selling, general, and administrative allocations									42,870	44,768	59,257
(Loss)/income from continuing operations											(64,910)
Income from discontinued operations, net of tax											564
Other comprehensive income:
Pension liability reclassification									831	(40)	45
Total comprehensive (loss)/income									(49,851)	(3,234)	(64,301)
Guarantor Subsidiaries [Member]
Revenues:
Restaurant sales and operating revenue									299,887	310,971	319,581
Franchise revenue									5,949	6,186	6,100
Revenues									305,836	317,157	325,681
Operating costs and expenses:
Cost of goods sold									82,408	84,769	87,959
Payroll and related costs									111,062	112,726	117,021
Other restaurant operating costs									62,467	66,290	71,191
Depreciation and amortization									14,971	14,925	16,841
Selling, general, and administrative									39,615	39,909	49,903
Intercompany selling, general, and administrative allocations									(42,870)	(44,768)	(59,257)
Closures and impairments, net									21,998	2,628	13,927
Lime Fresh trademark									1,999		855
Equity in earnings of subsidiaries
Gain on sales of Lime Fresh Mexican Grill assets
Interest expense, net									3,425	4,246	4,967
Intercompany interest expense/(income)									(12,143)	(12,009)	(13,081)
(Gain) loss on extinguishment of debt
Total operating costs and expenses									282,932	268,716	290,326
(Loss)/income									22,904	48,441	35,355
(Benefit)/provision for income taxes from continuing operations									7,692	20,293	14,350
Net (loss)/income									15,212	28,148	21,005
Intercompany selling, general, and administrative allocations									(42,870)	(44,768)	(59,257)
(Loss)/income from continuing operations											21,005
Income from discontinued operations, net of tax
Other comprehensive income:
Pension liability reclassification
Total comprehensive (loss)/income									15,212	28,148	21,005
Consolidation, Eliminations [Member]
Revenues:
Restaurant sales and operating revenue
Franchise revenue
Revenues
Operating costs and expenses:
Cost of goods sold
Payroll and related costs
Other restaurant operating costs
Depreciation and amortization
Selling, general, and administrative
Intercompany selling, general, and administrative allocations
Closures and impairments, net
Lime Fresh trademark
Equity in earnings of subsidiaries									15,212	28,148	21,005
Gain on sales of Lime Fresh Mexican Grill assets
Interest expense, net
Intercompany interest expense/(income)
(Gain) loss on extinguishment of debt
Total operating costs and expenses									15,212	28,148	21,005
(Loss)/income									(15,212)	(28,148)	(21,005)
(Benefit)/provision for income taxes from continuing operations
Net (loss)/income									(15,212)	(28,148)	(21,005)
Intercompany selling, general, and administrative allocations
(Loss)/income from continuing operations											(21,005)
Income from discontinued operations, net of tax
Other comprehensive income:
Pension liability reclassification
Total comprehensive (loss)/income									(15,212)	(28,148)	(21,005)
Restaurant sales and operating revenue									1,085,034	1,120,142	1,162,423
Franchise revenue									6,194	6,424	6,323
Revenues	$ 279,322	$ 271,470	$ 260,956	$ 279,480	$ 296,812	$ 285,913	$ 262,659	$ 281,182	1,091,228	1,126,566	1,168,746
Cost of goods sold									298,529	305,306	321,521
Payroll and related costs									374,561	383,261	404,379
Other restaurant operating costs									229,518	242,109	257,928
Depreciation and amortization									51,358	52,391	57,347
Selling, general, and administrative									109,627	115,327	137,151
Intercompany selling, general, and administrative allocations
Closures and impairments, net									62,681	10,542	32,831
Lime Fresh trademark									1,999		855
Equity in earnings of subsidiaries
Gain on sales of Lime Fresh Mexican Grill assets									(5,937)
Interest expense, net									21,764	22,735	24,945
Intercompany interest expense/(income)
(Gain) loss on extinguishment of debt									(10)		1,364
Total operating costs and expenses									1,144,090	1,131,671	1,238,321
(Loss)/income	(28,097)	(3,569)	(15,979)	(5,217)	5,713	(881)	(9,868)	(69)	(52,862)	(5,105)	(69,575)
(Benefit)/provision for income taxes from continuing operations	(494)	(483)	(180)	(1,023)	1,430	(112)	(595)	(2,634)	(2,180)	(1,911)	(4,665)
Net (loss)/income	$ (27,603)	$ (3,086)	$ (15,799)	$ (4,194)	$ 4,283	$ (769)	$ (9,273)	$ 2,565	(50,682)	(3,194)	(64,346)
Intercompany selling, general, and administrative allocations
(Loss)/income from continuing operations									(50,682)	(3,194)	(64,910)
Income from discontinued operations, net of tax											564
Pension liability reclassification									831	(40)	45
Total comprehensive (loss)/income									$ (49,851)	$ (3,234)	$ (64,301)

Note 14 - Supplemental Conden96

Note 14 - Supplemental Condensed Consolidating Financial Statement - Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
Parent Company [Member]
Net cash provided by operating activities	$ 15,721	$ 63,076	$ 5,854
Investing activities:
Purchases of property and equipment	(24,174)	(23,326)	(21,132)
Proceeds from Sale of Property, Plant, and Equipment	11,701	10,213	14,503
Other, net	2,971	2,118	973
Net cash used by investing activities	(9,502)	(10,995)	(19)
Proceeds from sale-leaseback transactions, net			5,637
Financing activities:
Principal payments on long-term debt	(2,379)	4	(20,019)
Stock repurchases	(10,077)	(73)	(579)
Payments for debt issuance costs	(32)	(293)	(1,802)
Intercompany transactions	(1,557)	(28,292)	13,082
Net cash used by financing activities	(14,045)	(28,059)	(7,458)
Increase (Decrease) in cash and cash equivalents	(7,826)	24,022	(1,623)
Beginning of fiscal year	75,034	51,012	52,635
End of fiscal year	67,208	75,034	51,012
Net cash provided by operating activities	15,721	63,076	5,854
Proceeds from exercise of stock options		556	1,576
Excess tax benefits from share-based compensation		39	284
Net cash provided/(used) by financing activities	(14,045)	(28,059)	(7,458)
Guarantor Subsidiaries [Member]
Net cash provided by operating activities	71,061	77,717	57,064
Investing activities:
Purchases of property and equipment	(10,253)	(7,684)	(7,207)
Proceeds from Sale of Property, Plant, and Equipment		1,047	1,023
Other, net		135
Net cash used by investing activities	(10,253)	(6,502)	(6,184)
Proceeds from sale-leaseback transactions, net
Financing activities:
Principal payments on long-term debt	(15,864)	(13,642)	(20,213)
Stock repurchases
Payments for debt issuance costs
Intercompany transactions	(45,108)	(57,590)	(30,625)
Net cash used by financing activities	(60,972)	(71,232)	(50,838)
Increase (Decrease) in cash and cash equivalents	(164)	(17)	42
Beginning of fiscal year	297	314	272
End of fiscal year	133	297	314
Net cash provided by operating activities	71,061	77,717	57,064
Proceeds from exercise of stock options
Excess tax benefits from share-based compensation
Net cash provided/(used) by financing activities	(60,972)	(71,232)	(50,838)
Consolidation, Eliminations [Member]
Net cash provided by operating activities	(46,665)	(85,882)	(17,543)
Investing activities:
Purchases of property and equipment
Proceeds from Sale of Property, Plant, and Equipment
Other, net
Net cash used by investing activities
Proceeds from sale-leaseback transactions, net
Financing activities:
Principal payments on long-term debt
Stock repurchases
Payments for debt issuance costs
Intercompany transactions	46,665	85,882	17,543
Net cash used by financing activities	46,665	85,882	17,543
Increase (Decrease) in cash and cash equivalents
Beginning of fiscal year
End of fiscal year
Net cash provided by operating activities	(46,665)	(85,882)	(17,543)
Proceeds from exercise of stock options
Excess tax benefits from share-based compensation
Net cash provided/(used) by financing activities	46,665	85,882	17,543
Net cash provided by operating activities	40,117	54,911	45,375
Purchases of property and equipment	(34,427)	(31,010)	(28,339)
Proceeds from Sale of Property, Plant, and Equipment	11,701	11,260	15,526
Other, net	2,971	2,253	973
Net cash used by investing activities	(19,755)	(17,497)	(6,203)
Proceeds from sale-leaseback transactions, net			5,637
Principal payments on long-term debt	(18,243)	(13,638)	(40,232)
Stock repurchases	(10,077)	(73)	(579)
Payments for debt issuance costs	(32)	(293)	(1,802)
Intercompany transactions
Net cash used by financing activities	(28,352)	(13,409)	(40,753)
Increase (Decrease) in cash and cash equivalents	(7,990)	24,005	(1,581)
Beginning of fiscal year	75,331	51,326	52,907
End of fiscal year	67,341	75,331	51,326
Net cash provided by operating activities	40,117	54,911	45,375
Proceeds from exercise of stock options		556	1,576
Excess tax benefits from share-based compensation		39	284
Net cash provided/(used) by financing activities	$ (28,352)	$ (13,409)	$ (40,753)

Note 15 - Quarterly Financial R

Note 15 - Quarterly Financial Results (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended												12 Months Ended
		May 31, 2016		Mar. 01, 2016		Dec. 01, 2015		Sep. 01, 2015		Jun. 02, 2015	Mar. 03, 2015	Dec. 02, 2014	Sep. 02, 2014	May 31, 2016		Jun. 02, 2015	Jun. 03, 2014
Revenues		$ 279,322		$ 271,470		$ 260,956		$ 279,480		$ 296,812	$ 285,913	$ 262,659	$ 281,182	$ 1,091,228		$ 1,126,566	$ 1,168,746
Gross profit*	[1]	53,282		47,659		41,982		45,697		56,917	50,465	37,533	50,975	188,620		195,890
Loss before income taxes		(28,097)		(3,569)		(15,979)		(5,217)		5,713	(881)	(9,868)	(69)	(52,862)		(5,105)	(69,575)
Benefit for income taxes from continuing operations		(494)		(483)		(180)		(1,023)		1,430	(112)	(595)	(2,634)	(2,180)		(1,911)	(4,665)
Net loss		$ (27,603)		$ (3,086)		$ (15,799)		$ (4,194)		$ 4,283	$ (769)	$ (9,273)	$ 2,565	$ (50,682)		$ (3,194)	$ (64,346)
Net loss per share ** (in dollars per share)		$ (0.46)	[2]	$ (0.05)	[2]	$ (0.26)	[2]	$ (0.07)	[2]	$ 0.07	$ (0.01)	$ (0.15)	$ 0.04	$ (0.83)	[2]	$ (0.05)	$ (1.07)
Net loss per share ** (in dollars per share)		$ (0.46)	[2]	$ (0.05)	[2]	$ (0.26)	[2]	$ (0.07)	[2]	$ 0.07	$ (0.01)	$ (0.15)	$ 0.04	$ (0.83)	[2]	$ (0.05)	$ (1.07)
[1]	We define gross profit as revenue less cost of goods sold, payroll and related costs, and other restaurant operating costs.
[2]	The sum of the quarterly (loss)/income per share does not equal the reported annual amount as each is computed independently based upon the weighted average number of shares outstanding for the period.

Note 16 - Subsequent Events (De

Note 16 - Subsequent Events (Details Textual) $ in Thousands	Jul. 26, 2016	Jul. 19, 2016shares	May 31, 2016USD ($)	May 31, 2016USD ($)	Jun. 02, 2015USD ($)	Jun. 03, 2014USD ($)	Aug. 11, 2016USD ($)
Subsequent Event [Member] | Restaurants Expected to Close [Member]
Operating Leases, Future Minimum Payments Due							$ 46,000
Subsequent Event [Member] | Restricted Stock Units (RSUs) [Member] | SIP and 1996 SIP [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | shares		284,000
Subsequent Event [Member] | SIP and 1996 SIP [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares		803,000
Number Of Annual Installments		3
Subsequent Event [Member]
Number of Company-owned Restaurants Planned to Close							95
Number of Franchise Restaurants Closed	10
Restaurants Expected to Close [Member] | Land and Other Assets Which Will Become Available-for-sale [Member]
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment, Current			$ 26,600	$ 26,600
Restaurants Expected to Close [Member]
Asset Impairment Charges			39,200
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment, Current			40,500	40,500
Asset Impairment Charges				58,647	$ 10,896	$ 24,132
Operating Leases, Future Minimum Payments Due			$ 613,184	$ 613,184
Number of Franchisees That Defaulted on Lease Payments			1	1
Number of Subleased Restaurants Currently in Default			3	3
Obligation for Future Rent and Other Lease-related Charges for Closed Restaurants			$ 900	$ 900

Schedule II - Valuation and Q99

Schedule II - Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	May 31, 2016	Jun. 02, 2015	Jun. 03, 2014
Balance at beginning of period			$ 259
Charged/(credited) to costs and expenses	106	(2)	307
Charged/(credited) to other accounts
Write-offs		2	(566)
Balance at end of period	$ 106