Carrols Restaurant (TAST) 10-K 9 Mar 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Jan. 03, 2016	Mar. 04, 2016	Jun. 28, 2015
Document And Entity Information [Abstract]
Entity Registrant Name	CARROLS RESTAURANT GROUP, INC.
Entity Central Index Key	809,248
Current Fiscal Year End Date	--01-03
Entity Filer Category	Accelerated Filer
Document Type	10-K
Document Period End Date	Jan. 3, 2016
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		35,827,660
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Public Float			$ 357,079,380

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jan. 03, 2016	Dec. 28, 2014
ASSETS
Cash	$ 22,274	$ 21,221
Receivables, Net, Current	6,161	4,034
Inventory, Net	7,126	7,785
Prepaid rent	4,168	3,164
Prepaid expenses and other current assets	5,266	3,009
Refundable income taxes	0	2,416
Total current assets	44,995	41,629
Property and equipment, net	220,114	179,383
Franchise rights, net	118,881	102,900
Goodwill	20,438	17,793
Franchise agreements, net	15,467	14,602
Favorable leases, net (Note 5)	5,652	4,725
Other assets	1,709	3,541
Total assets	427,256	364,573
LIABILITIES AND STOCKHOLDERS' EQUITY
Current portion of long-term debt	1,435	1,272
Accounts payable	20,436	19,239
Accrued interest	2,672	2,170
Accrued payroll, related taxes and benefits	27,582	17,321
Accrued real estate taxes	5,117	4,908
Other liabilities	14,012	10,273
Total current liabilities	71,254	55,183
Long-term debt, net of current portion and deferred financing costs	202,042	154,252
Lease financing obligations	1,193	1,190
Deferred income-sale-leaseback of real estate	12,589	15,108
Accrued postretirement benefits	3,060	3,121
Unfavorable leases, net	12,004	13,027
Other liabilities	17,115	16,157
Total liabilities	$ 319,257	$ 258,038
Commitments and contingencies
Stockholders' equity:
Preferred stock, par value $.01	$ 0	$ 0
Voting common stock, par value $.01	350	348
Additional paid-in capital	139,083	137,647
Retained Earnings	(30,958)	(30,962)
Accumulated other comprehensive income	(335)	(357)
Treasury stock, at cost	(141)	(141)
Total stockholders' equity	107,999	106,535
Total liabilities and stockholders' equity	$ 427,256	$ 364,573

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jan. 03, 2016	Dec. 28, 2014
Franchise agreements, accumulated amortization	$ 8,471	$ 7,502
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred Stock, shares issued	100	100
Preferred stock, shares outstanding	100	100
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	35,508,660	35,222,667
Common stock, shares outstanding	35,039,890	34,827,240

Consolidated Statements Of Oper

Consolidated Statements Of Operations And Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Restaurant sales	$ 859,004	$ 692,755	$ 663,483
Costs and expenses:
Cost of sales	240,322	209,664	201,532
Restaurant wages and related expenses	267,950	219,718	208,404
Restaurant rent expense	58,096	48,865	47,198
Other restaurant operating expenses	135,874	113,586	106,508
Advertising expense	32,242	27,961	29,615
General and administrative	50,515	40,001	37,228
Depreciation and amortization	39,845	36,923	33,594
Impairment and other lease charges	3,078	3,541	4,462
Other expense (income)	(126)	47	17
Total operating expenses	827,796	700,306	668,558
Income (loss) from operations	31,208	(7,551)	(5,075)
Interest Expense	18,569	18,801	18,841
Loss on extinguishment of debt	12,635	0	0
Income (loss) before income taxes	4	(26,352)	(23,916)
Provision (benefit) for income taxes	0	11,765	(10,397)
Net income (loss)	$ 4	$ (38,117)	$ (13,519)
Basic and diluted net income (loss) per share	$ 0	$ (1.23)	$ (0.59)
Basic weighted average common shares outstanding	34,958,847	30,885,275	22,958,963
Diluted weighted average common shares outstanding	44,623,251	30,885,275	22,958,963
Other comprehensive income (loss), net of tax:
Net income (loss)	$ 4	$ (38,117)	$ (13,519)
Change in postretirement benefit obligations, net of tax	22	(1,059)	33
Comprehensive income (loss)	$ 26	$ (39,176)	$ (13,486)

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Income (Loss) Consolidated Statements of Comprehensive Loss (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Stock-based compensation	$ 1,438	$ 1,180	$ 1,205

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity - USD ($)	Total	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]
Balance at Dec. 30, 2012	$ 90,173,000	$ 227,000	$ 0	$ 68,056,000	$ 21,362,000	$ 669,000	$ (141,000)
Common stock, shares outstanding at Dec. 30, 2012		22,748,241
Stock-based compensation	1,205,000	$ 0	0	1,205,000	0	0	0
Vesting of non-vested shares and excess tax benefits	0	$ 3,000	0	(3,000)	0	0	0
Vesting of non-vested shares, shares		300,093
Distribution of Net Assets, Spin-Off	(688,000)				(688,000)
Net income (loss)	(13,519,000)	$ 0	0	0	(13,519,000)	0	0
Change in postretirement benefit obligations	33,000	$ 0	0	0	0	33,000	0
Common stock, shares outstanding at Dec. 29, 2013		23,048,334
Balance at Dec. 29, 2013	77,204,000	$ 230,000	0	69,258,000	7,155,000	702,000	(141,000)
Stock-based compensation	1,180,000	0	0	1,180,000	0	0	0
Vesting of non-vested shares and excess tax benefits	$ 0	$ 3,000	0	(3,000)	0	0	0
Vesting of non-vested shares, shares		278,906
Stock Issued During Period, Shares, New Issues	11,500,000
Issuance of preferred stock	$ 67,327,000	$ 115,000	0	67,212,000	0	0	0
Net income (loss)	(38,117,000)	0	0	0	(38,117,000)	0	0
Change in postretirement benefit obligations	$ (1,059,000)	$ 0	0	0	0	(1,059,000)	0
Common stock, shares outstanding at Dec. 28, 2014	34,827,240	34,827,240
Balance at Dec. 28, 2014	$ 106,535,000	$ 348,000	0	137,647,000	(30,962,000)	(357,000)	(141,000)
Stock-based compensation	1,438,000	0	0	1,438,000	0	0	0
Vesting of non-vested shares and excess tax benefits	0	$ 2,000	0	(2,000)	0	0	0
Vesting of non-vested shares, shares		212,650
Net income (loss)	4,000	$ 0	0	0	4,000	0	0
Change in postretirement benefit obligations	$ 22,000	$ 0	0	0	0	22,000	0
Common stock, shares outstanding at Jan. 03, 2016	35,039,890	35,039,890
Balance at Jan. 03, 2016	$ 107,999,000	$ 350,000	$ 0	$ 139,083,000	$ (30,958,000)	$ (335,000)	$ (141,000)

Consolidated Statement of Stoc7

Consolidated Statement of Stockholders' Equity Parentheticals - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Accumulated Defined Benefit Plans Adjustment [Member]
Other Comprehensive Income (Loss), Tax	$ 0	$ 0	$ 30

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Cash flows provided from (used for) operating activities:
Net income (loss)	$ 4	$ (38,117)	$ (13,519)
Adjustments to reconcile net income to net cash provided from operating activities:
Loss on disposals of property and equipment	364	537	925
Stock-based compensation	1,438	1,180	1,205
Impairment and other lease charges	3,078	3,541	4,462
Depreciation and amortization	39,845	36,923	33,594
Amortization of deferred financing costs	874	1,007	1,004
Amortization of deferred gains from sale-leaseback transactions	(2,535)	(1,793)	(1,799)
Deferred income taxes	0	11,548	(6,284)
Loss on extinguishment of debt	12,635	0	0
Refundable income taxes	2,416	177	(2,379)
Accounts receivable	(2,127)	(1,094)	3,653
Accounts payable	2,054	2,194	(2,691)
Accrued interest	502	30	2
Accrued payroll, related taxes and benefits	10,261	(700)	2,780
Other	1,893	(726)	628
Net cash provided from operating activities	70,702	14,707	21,581
Cash flows used for investing activities:
New restaurant development	(574)	(1,696)	(3,166)
Restaurant remodeling	(41,582)	(38,197)	(37,450)
Other restaurant capital expenditures	(10,772)	(6,720)	(7,203)
Corporate and restaurant information systems	(3,920)	(5,397)	(2,667)
Total capital expenditures	(56,848)	(52,010)	(50,486)
Acquisition of restaurants, net of cash acquired	(52,750)	(52,200)	0
Proceeds from sale of other assets	534	54	0
Increase in restricted cash balance	0	20,000	0
Properties purchased for sale-leaseback	(3,513)	(3,412)	(3,144)
Proceeds from sale-leaseback transactions	9,148	19,565	3,144
Net cash used for investing activities	(103,429)	(68,003)	(50,486)
Cash flows provided from (used for) financing activities:
Proceeds from issuance of senior secured second lien notes	200,000	0	0
Redemption of 11.25% senior secured second lien notes	(159,771)	0	0
Financing costs associated with issuance of debt	(5,169)	(62)	(8)
Proceeds from public stock offering, net of expenses	0	67,327	0
Borrowings under senior credit facility	0	59,000	0
Repayments under senior credit facility	0	(59,000)	0
Principal payments on capital leases	(1,280)	(1,050)	(1,075)
Net cash provided from (used for) financing activities	33,780	66,215	(1,083)
Net increase (decrease) in cash	1,053	12,919	(29,988)
Cash, beginning of period	21,221	8,302
Cash, end of period	22,274	21,221	8,302
Supplemental disclosures:
Interest paid on long-term debt	17,088	17,659	17,731
Interest paid on lease financing obligations	104	103	101
Accruals for capital expenditures	3,779	4,683	524
Income taxes paid (refunded), net	2,416	41	1,733
Capital lease obligations incurred	615	1,459	116
Non-cash assets acquired	0	0	858
Non-cash reduction of capital lease assets and obligation	$ 0	$ 1,055	$ 0

Basis of Presentation (Notes)

Basis of Presentation (Notes)	12 Months Ended
	Jan. 03, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis Of Presentation	Basis of Presentation Business Description. At January 3, 2016 Carrols Restaurant Group, Inc. ("Carrols Restaurant Group") operated, as franchisee, 705 restaurants under the trade name “Burger King®” in 16 Northeastern, Midwestern and Southeastern states. Basis of Consolidation. Carrols Restaurant Group is a holding company and conducts all of its operations through its wholly-owned subsidiary, Carrols Corporation (“Carrols”) and Carrols' wholly-owned subsidiary, Carrols LLC, a Delaware limited liability company . The consolidated financial statements presented herein include the accounts of Carrols Restaurant Group and its wholly-owned subsidiary Carrols. Unless the context otherwise requires, Carrols Restaurant Group, Carrols and Carrols LLC are collectively referred to as the “Company.” All intercompany transactions have been eliminated in consolidation. Fiscal Year. The Company uses a 52 - 53 week fiscal year ending on the Sunday closest to December 31. The fiscal year ended January 3, 2016 contained 53 weeks and the fiscal years ended December 28, 2014 and December 29, 2013 each contained 52 weeks. Spin-Off. On May 7, 2012, the Company completed the spin-off of Fiesta Restaurant Group, Inc. ("Fiesta"), a wholly owned subsidiary of Carrols, through a pro-rata dividend to the stockholders of Carrols Restaurant Group of all of the outstanding shares of Fiesta's common stock (the "Spin-off"). As a result of the Spin-off, in addition to net asset distributions in 2012, Carrols made a net asset distribution of $0.7 million in 2013 related to income taxes for the periods prior to the Spin-off. In connection with the Spin-off, on April 24, 2012 Carrols Restaurant Group and Carrols entered into several agreements with Fiesta that govern the Company’s post Spin-off relationship with Fiesta, including a Separation and Distribution Agreement, Tax Matters Agreement, Employee Matters Agreement and Transition Services Agreement. Amounts earned by Carrols under the Transition Services Agreement were $3.4 million during the year ended December 29, 2013 . Use of Estimates. The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant items subject to such estimates include: accrued occupancy costs, insurance liabilities, the evaluation for impairment of goodwill, long-lived assets and franchise rights, lease accounting matters, the valuation of assets and liabilities acquired and the valuation of deferred income tax assets. Actual results could differ from those estimates. Cash and Cash Equivalents. The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. Inventories. Inventories, primarily consisting of food and paper, are stated at the lower of cost or market. Property and Equipment. The Company capitalizes all direct costs incurred to construct and substantially improve its restaurants. These costs are depreciated and charged to expense based upon their property classification when placed in service. Property and equipment is recorded at cost. Repair and maintenance activities are expensed as incurred. Depreciation and amortization is provided using the straight-line method over the following estimated useful lives: Owned buildings 9 to 30 years Equipment 3 to 7 years Computer hardware and software 3 to 7 years Assets subject to capital leases Shorter of useful life or lease term Leasehold improvements are depreciated over the shorter of their estimated useful lives or the underlying lease term. In circumstances where an economic penalty would be presumed by the non-exercise of one or more renewal options under the lease, the Company includes those renewal option periods when determining the lease term. For significant leasehold improvements made during the latter part of the lease term, the Company amortizes those improvements over the shorter of their useful life or the expected lease term. The expected lease term would consider the exercise of renewal options if the value of the improvements would imply that an economic penalty would be incurred without the renewal of the option. Building costs incurred for new restaurants on leased land are depreciated over the lease term, which is generally a period of twenty years . Business Combinations. The Company allocates the purchase price of an acquired business to its net identifiable assets and liabilities based on the estimated fair values. The excess of the purchase price over the amount allocated to the assets and liabilities, if any, is recorded as goodwill. The Company uses all available information to estimate fair values of identifiable intangible assets and property acquired. In making these determinations, the Company may engage an independent third party valuation specialist to assist with the valuation of certain leasehold improvements, franchise rights and favorable and unfavorable leases. On May 30, 2012, the Company acquired 278 Burger King restaurants from BKC, including BKC's assignment of its right of first refusal on franchise restaurant transfers in 20 states as follows: Connecticut (except Hartford county), Delaware, Indiana, Kentucky, Maine, Maryland, Massachusetts (except for Middlesex, Norfolk and Suffolk counties), Michigan, New Hampshire, New Jersey, New York (except for Bronx, Kings, Nassau, New York, Queens, Richmond, Suffolk and Westchester counties), North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, Washington DC and West Virginia, (the "ROFR") pursuant to an operating agreement with BKC dated May 30, 2012, and as amended on January 26, 2015 and December 17, 2015. Franchise Rights. For its restaurant acquisitions prior to 2002, the Company generally allocated to franchise rights, an intangible asset, the excess of purchase price and related costs over the value assigned to the net tangible and intangible assets acquired. For acquisitions subsequent to 2002, the Company determined the fair value of franchise rights based upon the acquired restaurants' future earnings, discounting those earnings using an appropriate market discount rate and subtracting a contributory charge for net working capital, property and equipment and assembled workforce to determine the fair value attributable to these franchise rights. Amounts allocated to franchise rights for each acquisition are amortized using the straight-line method over the average remaining term of the acquired franchise agreements plus one twenty -year renewal period. Franchise Agreements. Fees for initial franchises and renewals are amortized using the straight-line method over the term of the agreement, which is generally twenty years . Goodwill. Goodwill represents the excess of purchase price over the value assigned to the net tangible and identifiable intangible assets of businesses acquired. Goodwill is not amortized but is tested for impairment at least annually as of the fiscal year end. Favorable and Unfavorable Leases. Favorable and unfavorable leases are due to the terms of acquired operating lease contracts being favorable or unfavorable relative to market terms of comparable leases on the acquisition date. Favorable and unfavorable leases are amortized as a component of rent expense on a straight-line basis over the remaining lease terms at the time of the acquisition. Impairment of Long-Lived Assets. The Company assesses the recoverability of property and equipment, franchise rights and other intangible assets by determining whether the carrying value of these assets can be recovered over their respective remaining lives through undiscounted future operating cash flows. Impairment is reviewed whenever events or changes in circumstances indicate that the carrying amounts of these assets may not be fully recoverable. Deferred Financing Costs. Financing costs incurred in obtaining long-term debt and lease financing obligations are capitalized and amortized over the life of the related obligation as interest expense using the effective interest method. Long-term debt on the consolidated balance sheet is presented net of the unamortized amount of the financing costs related to long-term borrowings. Leases. All leases are reviewed for capital or operating classification at their inception. The majority of the Company’s leases are operating leases. Many of the lease agreements contain rent holidays, rent escalation clauses and/or contingent rent provisions. Rent expense for leases that contain scheduled rent increases is recognized on a straight-line basis over the lease term, including any option periods included in the determination of the lease term. Contingent rentals are generally based upon a percentage of sales or a percentage of sales in excess of stipulated amounts and are generally not considered minimum rent payments but are recognized as rent expense when incurred. Lease Financing Obligations. Lease financing obligations pertain to real estate sale-leaseback transactions accounted for under the financing method. The assets (land and building) subject to these obligations remain on the Company’s consolidated balance sheet at their historical costs and such assets (excluding land) continue to be depreciated over their remaining useful lives. The proceeds received by the Company from these transactions are recorded as lease financing obligations and the lease payments are applied as payments of principal and interest. The selection of the interest rate on lease financing obligations is evaluated at inception of the lease based on the Company’s incremental borrowing rate adjusted to the rate required to prevent recognition of a non-cash loss or negative amortization of the obligation through the end of the primary lease term. Revenue Recognition . Revenues from Company restaurants are recognized when payment is tendered at the time of sale, net of sales discounts and excluding sales tax collected. Income Taxes. Deferred income tax assets and liabilities are based on the difference between the financial statement and tax bases of assets and liabilities as measured by the tax rates that are anticipated to be in effect when those differences reverse. The deferred tax provision generally represents the net change in deferred tax assets and liabilities during the period including any changes in valuation allowances. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is established when it is necessary to reduce deferred tax assets to an amount for which realization is likely. The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The Company and its subsidiary file a consolidated federal income tax return. Advertising Costs. All advertising costs are expensed as incurred. Cost of Sales. The Company includes the cost of food, beverage and paper, net of any vendor discounts and rebates, in cost of sales. Pre-opening Costs. The Company’s pre-opening costs are expensed as incurred and generally include payroll costs associated with the opening of a new restaurant, rent and promotional costs. Insurance. The Company is insured for workers’ compensation, general liability and medical insurance claims under policies where it pays all claims, subject to stop-loss limitations both for individual claims and in certain cases claims in the aggregate. Losses are accrued based upon the Company’s estimates of the aggregate liability for claims based on Company experience and other methods used to measure such estimates. The Company does not discount any of its self-insurance obligations. Fair Value of Financial Instruments. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants on the measurement date. In determining fair value, the accounting standards establish a three level hierarchy for inputs used in measuring fair value as follows: Level 1 inputs are quoted prices in active markets for identical assets or liabilities; Level 2 inputs are observable for the asset or liability, either directly or indirectly, including quoted prices in active markets for similar assets or liabilities; and Level 3 inputs are unobservable and reflect our own assumptions. Financial instruments include cash, accounts receivable, accounts payable, and long-term debt. The carrying amounts of cash, accounts receivable and accounts payable approximate fair value because of the short-term nature of these financial instruments. The fair value of the Carrols Restaurant Group 8.0% Senior Secured Second Lien Notes due 2022 is based on a recent trading value, which is considered Level 2, and at January 3, 2016 was approximately $212.0 million . Fair value measurements of non-financial assets and non-financial liabilities are primarily used in the impairment analysis of long-lived assets, goodwill and intangible assets. Long-lived assets and definite-lived intangible assets are measured at fair value on a nonrecurring basis using Level 3 inputs. As described in Note 5, the Company recorded long-lived asset impairment charges of $1.5 million , $2.6 million and $2.8 million during the years ended January 3, 2016 , December 28, 2014 and December 29, 2013 , respectively. Stock-Based Compensation. For non-vested stock awards, the fair market value of the award, determined based upon the closing value of the Company’s stock price on the grant date, is recorded to compensation expense on a straight-line basis over the requisite service period. The Company applies the Black-Scholes valuation model in determining the fair value of stock options granted to employees, which is then amortized on a straight-line basis to compensation expense over the requisite service period. The Company has adopted an incentive stock plan under which incentive stock options, non-qualified stock options and non-vested shares may be granted to employees and non-employee directors. On an annual basis, the Company has granted incentive stock options, non-qualified stock options and/or non-vested shares under this plan. Non-vested shares granted to corporate employees generally vest 25% per year over four years and non-vested shares granted to non-employee directors generally vest at varying rates over two to five years . Forfeiture rates are based on a stratification of employees by expected exercise behavior and range from 0% to 15% . See Note 10 to the consolidated financial statements. Gift cards. The Company sells gift cards in its restaurants that are issued under Burger King Corporation's ("BKC") gift card program. Proceeds from the sale of Burger King gift cards at the Company’s restaurants are received by BKC. The Company recognizes revenue from gift cards upon redemption by the customer. Concentrations of Credit Risk. Financial instruments that potentially subject the Company to a concentration of credit risk consist primarily of cash and cash equivalents. The Company maintains its day-to-day operating cash balances in interest-bearing transaction accounts at financial institutions, which are insured by the Federal Deposit Insurance Corporation up to $250,000 . Although the Company maintains balances that exceed the federally insured limit, it has not experienced any losses related to these balances and believes its credit risk to be minimal. Segment Information. Operating segments are components of an entity for which separate financial information is available and is regularly reviewed by the chief operating decision maker in order to allocate resources and assess performance. The Company's chief operating decision maker currently evaluates the Company's operations from a number of different operational perspectives, however resource allocation decisions are made on a total-company basis. The Company derives all significant revenues from a single operating segment. Accordingly, the Company views the operating results of its Burger King restaurants as one reportable segment. Recently Issued Accounting Pronouncements. In April 2014, the Financial Accounting Standards Board ("FASB") issued ASU No. 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity (ASU 2014-08), which limits dispositions that qualify for discontinued operations presentation to those that represent strategic shifts that have or will have a major effect on an entity’s operations and financial results. Strategic shifts could include a disposal of a major geographical area, a major line of business, a major equity method investment or other major parts of the business. ASU 2014-08 was effective for the Company during the first quarter of 2015. The adoption of this ASU has not had an impact on the Company's consolidated financial statements. In April 2015, the FASB issued ASU 2015-03, Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, and in August 2015, the FASB issued ASU 2015-15, Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements. These ASU's require debt issuance costs related to a recognized debt liability to be presented in the balance sheet as a direct deduction from the carrying value of that debt liability, consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected by these ASU's. These ASU's are effective retrospectively for prior fiscal years, and interim periods within those years, beginning after December 15, 2015. Early adoption is permitted for financial statements that have not been previously issued, and retrospective application is required for each balance sheet presented. The Company early adopted these ASU's in the fourth quarter of 2015, and deferred financing costs previously recorded as an asset, other than those related to the Company's senior credit facility, in the amount of $ 4,529 and $3,170 for the years ended January 3, 2016 and December 28, 2014 , respectively, have been reclassified as a reduction to the Company's long-term debt on the consolidated balance sheets. Additionally, the Company reclassified deferred financing costs related to lease financing obligations previously recorded as an asset in the amount of $10 and $12 , for the years ended January 3, 2016 and December 28, 2014 , respectively, to a reduction to lease financing obligations on the consolidated balance sheets. In April 2015, the FASB issued ASU 2015-04, Compensation – Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets (ASU 2015-04), which allows an employer whose fiscal year-end does not coincide with a calendar month-end the ability, as a practical expedient, to measure defined benefit retirement obligations and related plan assets as of the month-end that is closest to its fiscal year-end. The ASU is effective for the public business entities for annual periods beginning after December 15, 2015, and for interim periods within those fiscal years. Early adoption is permitted and the ASU should be applied prospectively. The Company early adopted this guidance during the fourth quarter of 2015. As a result of our early adoption, the date used to measure our fiscal year 2015 retirement benefit plan obligations and plan assets for all plans was December 31, 2015. The adoption of this ASU did not have a significant impact on the Company's consolidated financial statements. In September 2015, the FASB issued ASU No. 2015-16 Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments, which requires that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. These amendments require the acquirer to record, in the same period’s financial statements, the effect on earnings of changes to depreciation, amortization, or other income effects, if any, that results from changes to the provisional amounts, calculated as if the accounting for the acquisition activity had been completed at the acquisition date. The amendments also require an entity to separately present or disclose the portion of the amount recorded in the current-period earnings, by line item, that would have been reflected in previous reporting periods. This amendment is effective for fiscal years beginning after December 15, 2015, with early adoption permitted. The Company early adopted this ASU in the fourth quarter of 2015 and the adoption did not have a material impact on our consolidated financial statements. In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes, which requires entities to present all deferred tax assets and deferred tax liabilities as noncurrent in a classified balance sheet. The ASU is effective for public business entities for fiscal years beginning after December 15, 2016, with early adoption permitted. The Company early adopted this ASU in the fourth quarter of 2015, and retrospectively applied the guidance to its prior year consolidated balance sheet. The Company reclassified current deferred tax assets of $1,642 to a reduction of non-current deferred tax liabilities on the consolidated balance sheets as of December 28, 2014. Subsequent Events. The Company reviewed and evaluated subsequent events through the issuance date of the Company’s consolidated financial statements. On February 23, 2016, the Company acquired 12 Burger King restaurants located in Central Pennsylvania for $7.1 million .

Acquisition

Acquisition	12 Months Ended
	Jan. 03, 2016
Business Combinations [Abstract]
Acquisition [Text Block]	Acquisitions 2015 Acquisitions During the year ended January 3, 2016, the Company acquired an aggregate of 55 restaurants from other franchisees, which are referred to as the "2015 acquired restaurants", in the following transactions: Closing Date Number of Restaurants Purchase Price Number of Fee-Owned Restaurants (1) Market Location March 31, 2015 4 $ 794 Northern Vermont August 4, 2015 5 663 Charlotte, North Carolina October 1, 2015 (2) 5 5,044 1 Wheeling, West Virginia October 20, 2015 1 709 Kalamazoo, Michigan November 17, 2015 2 618 Evansville, Indiana November 17, 2015 (2) 6 10,945 5 Evansville, Indiana December 1, 2015 (2) 23 26,175 10 Detroit, Michigan December 8, 2015 9 7,802 Northern New Jersey 55 $ 52,750 16 (1) The 2015 acquisitions included the purchase of 16 fee-owned properties. Three of these fee-owned properties were sold in sale-leaseback transactions during the fourth quarter of 2015 for net proceeds of $4.3 million . The remaining thirteen fee-owned properties valued at $18.3 million are expected to be sold in sale-leaseback transactions in 2016 although there can be no assurance that such transactions will be completed in 2016 or at all. (2) Acquisitions resulting from the exercise of the ROFR. The Company allocated the aggregate purchase price to the net tangible and intangible assets acquired in the acquisitions at their estimated fair values. The following table summarizes the final allocation of the aggregate purchase price for the eight 2015 acquisitions: Inventory $ 544 Land and buildings 22,614 Restaurant equipment 2,844 Restaurant equipment - subject to capital lease 443 Leasehold improvements 1,770 Franchise fees 1,000 Franchise rights 20,666 Favorable leases 1,475 Goodwill 2,645 Capital lease obligations for restaurant equipment (494 ) Unfavorable leases (324 ) Other liabilities (433 ) Net assets acquired $ 52,750 The results of operations for the restaurants acquired are included from the closing date of the respective acquisition. The 2015 acquired restaurants contributed restaurant sales of $12.9 million during the year ended January 3, 2016 . It is impracticable to disclose net earnings for the post-acquisition periods as net earnings of these restaurants were not tracked on a collective basis due to the integration of administrative functions, including field supervision. During the year ended January 3, 2016 , acquisition costs of approximately $1.0 million related to the 2015 acquisitions were recorded in general and administrative expense. The pro forma impact on the results of operations for the 2015 acquisitions is included below. The pro forma results of operations are not necessarily indicative of the results that would have occurred had the 2015 acquisitions been consummated at the beginning of the periods presented, nor are they necessarily indicative of any future consolidated operating results. The following table summarizes the Company's unaudited proforma operating results: Year Ended January 3, 2016 December 28, 2014 (1) Restaurant sales $ 918,456 $ 862,357 Net income (loss) $ 6,447 $ (27,252 ) Basic and diluted net income (loss) per share $ 0.14 $ (0.88 ) (1) Includes pro forma adjustments for 2014 acquisitions of restaurant sales of $100.8 million and net income of $4.8 million . This pro forma financial information does not give effect to any anticipated synergies, operating efficiencies or cost savings or any transaction costs related to the 2015 acquired restaurants. 2014 Acquisitions During the year ended December 28, 2014, the Company acquired an aggregate of 123 restaurants from other franchisees, which are referred to as the "2014 acquired restaurants", in the following transactions: Closing Date Number of Restaurants Purchase Price Number of Fee-Owned Restaurants (1) Market Location April 30, 2014 (1) 4 $ 681 Fort Wayne, Indiana June 30, 2014 (1) 4 3,819 1 Pittsburgh, Pennsylvania July 22, 2014 21 8,609 Rochester, New York and Southern Tier of Western New York October 8, 2014 (1) 30 20,330 12 Wilmington and Greenville, North Carolina November 4, 2014 64 18,761 Nashville, Tennessee; Indiana and Illinois 123 $ 52,200 13 (1) The 2014 acquisitions included the purchase of 13 fee-owned properties. Ten of these fee-owned properties were sold in sale-leaseback transactions during the fourth quarter of 2014 for net proceeds of $12,961 and one property was sold in a sale-leaseback transaction in 2015 for net proceeds of $1,123 . (2) In connection with the acquisition on November 4, 2014 , the Company entered into an agreement with BKC to remodel 46 of the restaurants acquired over a five-year period beginning in 2014. The Company allocated the aggregate purchase price to the net tangible and intangible assets acquired in the acquisitions at their estimated fair values. The following table summarizes the final allocation of the aggregate purchase price for the five 2014 acquisitions: Inventory $ 1,267 Land and buildings 15,955 Restaurant equipment 5,818 Restaurant equipment - subject to capital lease 1,381 Leasehold improvements 1,804 Franchise fees 3,064 Franchise rights 17,098 Favorable leases 2,096 Deferred income taxes 1,526 Other assets 65 Goodwill 9,631 Capital lease obligation for restaurant equipment (1,458 ) Unfavorable leases (5,912 ) Other liabilities (135 ) Net assets acquired $ 52,200 The results of operations for the restaurants acquired are included from the closing date of the respective acquisition. The 2014 acquired restaurants and contributed restaurant sales of $144.6 million and $34.0 million in the years ended January 3, 2016 and December 28, 2014 , respectively. It is impracticable to disclose net earnings for the post-acquisition periods as net earnings of these restaurants were not tracked on a collective basis due to the integration of administrative functions, including field supervision. During the years ended January 3, 2016 and December 28, 2014 , transaction and integration costs of approximately $0.2 million and $1.9 million , respectively, related to the 2014 acquisitions were recorded in general and administrative expense. The pro forma impact on the results of operations for the 2014 acquisitions is included below. The pro forma results of operations are not necessarily indicative of the results that would have occurred had the 2014 acquisitions been consummated at the beginning of the periods presented, nor are they necessarily indicative of any future consolidated operating results. The following table summarizes the Company's unaudited proforma operating results: Year ended December 28, 2014 December 29, 2013 Restaurant sales $ 793,521 $ 800,264 Net income (loss) $ (31,364 ) $ (9,964 ) Basic and diluted net loss per share $ (1.02 ) $ (0.43 ) This pro forma financial information does not give effect to any anticipated synergies, operating efficiencies or cost savings or any transaction costs related to the 2014 acquired restaurants. Valuation Methodology The Company engaged a third party valuation specialist to assist with the valuation of certain leasehold improvements, franchise rights and favorable and unfavorable leases. The Company estimated that the carrying value of restaurant equipment, subject to certain adjustments, and restaurant equipment subject to capital leases was equivalent to fair value of this equipment at the date of the acquisitions. The fair value determination of franchise agreements assumed for certain restaurants was based on the amounts paid for such agreements as if the terms were at market rates. The fair values of acquired land, buildings and certain leasehold improvements were determined using both the cost approach and market approach. The fair value of the favorable and unfavorable leases acquired, as well as the fair value of land, buildings and leasehold improvements acquired, were measured using significant inputs observable in the open market. As such, the Company categorizes these as Level 2 inputs under ASC 820. The fair value of acquired franchise rights was primarily determined using the income approach. Goodwill recorded in connection with these acquisitions was attributable to the workforce of the acquired restaurants and synergies expected to arise from cost savings opportunities. Acquired goodwill that is expected to be deductible for income tax purposes was $3,311 in 2015 and $7,221 in 2014. Deferred income tax assets are primarily due to the book and tax bases difference of net favorable and unfavorable leases. The weighted average amortization period of the amortizable intangible assets acquired is as follows: 2015 Acquisitions 2014 Acquisitions Favorable leases 15.5 13.4 Unfavorable leases 6.5 15.0 Franchise rights 26.6 30.4

Property and Equipment

Property and Equipment	12 Months Ended
	Jan. 03, 2016
Property, Plant and Equipment [Abstract]
Property and equipment	Property and Equipment Property and equipment at January 3, 2016 and December 28, 2014 consisted of the following: January 3, 2016 December 28, 2014 Land $ 19,126 $ 6,316 Owned buildings 13,625 8,335 Leasehold improvements 215,673 185,109 Equipment 181,283 170,053 Assets subject to capital leases 16,547 16,018 446,254 385,831 Less accumulated depreciation and amortization (226,140 ) (206,448 ) $ 220,114 $ 179,383 Assets subject to capital leases primarily pertain to buildings leased for certain restaurant locations and certain leases of restaurant equipment and had accumulated amortization at January 3, 2016 and December 28, 2014 of $9,553 and $8,168 , respectively. Depreciation expense for all property and equipment for the years ended January 3, 2016 , December 28, 2014 and December 29, 2013 was $33,878 , $31,372 and $28,364 , respectively.

Intangible Assets (Notes)

Intangible Assets (Notes)	12 Months Ended
	Jan. 03, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, Franchise Rights, Favorable and Unfavorable Leases	Intangible Assets Goodwill. The Company is required to review goodwill for impairment annually, or more frequently, when events and circumstances indicate that the carrying amount may be impaired. If the determined fair value of goodwill is less than the related carrying amount, an impairment loss is recognized. The Company performs its annual impairment assessment as of the last day of the fiscal year. In performing its goodwill impairment test, the Company compared the net book value of its reporting unit to its estimated fair value, the latter determined by employing a combination of a discounted cash flow analysis and a market-based approach. There have been no recorded goodwill impairment losses during the years ended January 3, 2016 , December 28, 2014 and December 29, 2013 . Goodwill at December 29, 2013 $ 8,162 Acquisitions of restaurants (Note 2) 9,631 Goodwill at December 28, 2014 17,793 Acquisitions of restaurants (Note 2) 2,645 Goodwill at January 3, 2016 $ 20,438 Franchise Rights. Amounts allocated to franchise rights for each acquisition of Burger King restaurants are amortized using the straight-line method over the average remaining term of the acquired franchise agreements plus one twenty -year renewal period. The following is a summary of the Company’s franchise rights as of the respective balance sheet dates: January 3, 2016 December 28, 2014 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Franchise rights $ 206,750 $ 87,869 $ 186,084 $ 83,184 Amortization expense related to franchise rights for the years ended January 3, 2016 , December 28, 2014 and December 29, 2013 was $4,685 , $4,366 and $4,120 , respectively, and the Company expects annual amortization to be $5,446 in 2016 and $5,372 in 2017 , 2018 , 2019 and 2020 . No impairment charges were recorded related to the Company’s franchise rights for the years ended January 3, 2016 , December 28, 2014 and December 29, 2013 . Favorable and Unfavorable Leases. Amounts allocated to favorable and unfavorable leases are being amortized using the straight-line method over the remaining terms of the underlying lease agreements as a net reduction of restaurant rent expense. The following is a summary of the Company’s favorable and unfavorable leases as of the respective balance sheet dates, which are included as assets and liabilities, respectively, on the accompanying consolidated balance sheets: January 3, 2016 December 28, 2014 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Favorable leases $ 6,991 $ 1,339 $ 5,566 $ 841 Unfavorable leases $ 15,448 $ 3,444 $ 15,267 $ 2,240 The net reduction of rent expense related to the amortization of favorable and unfavorable leases for the years ended January 3, 2016 , December 28, 2014 and December 29, 2013 was $799 , $715 and $557 , respectively, and the Company expects the net annual amortization to be $705 in 2016 , $646 in 2017 , $633 in 2018 , $566 in 2019 and $492 in 2020 .

Impairment Of Long-Lived Assets

Impairment Of Long-Lived Assets And Other Lease Charges	12 Months Ended
	Jan. 03, 2016
Restructuring Costs and Asset Impairment Charges [Abstract]
Asset Impairment Charges [Text Block]	Impairment of Long-Lived Assets and Other Lease Charges The Company reviews its long-lived assets, principally property and equipment, for impairment at the restaurant level. If an indicator of impairment exists for any of its assets, an estimate of the undiscounted future cash flows over the life of the primary asset for each restaurant is compared to that long-lived asset’s carrying value. If the carrying value is greater than the undiscounted cash flow, the Company then determines the fair value of the asset and if an asset is determined to be impaired, the loss is measured by the excess of the carrying amount of the asset over its fair value. For closed restaurant locations, the Company reviews the future minimum lease payments and related ancillary costs from the date of the restaurant closure to the end of the remaining lease term and records a lease charge for the lease liabilities to be incurred, net of any estimated sublease recoveries. The Company determined the fair value of restaurant equipment, for those restaurants reviewed for impairment, based on current economic conditions and the Company’s history of using these assets in the operation of its business. These fair value asset measurements rely on significant unobservable inputs and are considered Level 3 in the fair value hierarchy. During the year ended January 3, 2016 the Company recorded other lease charges of $1.6 million associated with the closure of ten of the Company's restaurants and impairment charges of $1.5 million , consisting of approximately $1.3 million of capital expenditures at previously impaired restaurants and $0.2 million related to initial impairment charges for two underperforming restaurants. During the year ended December 28, 2014 , the Company recorded other lease charges of $1.0 million associated with the closure of three of the Company's restaurants and impairment charges of $2.6 million , consisting of approximately $1.1 million of capital expenditures at previously impaired restaurants and $1.4 million related to initial impairment charges for nine underperforming restaurants. During the year ended December 29, 2013 , the Company recorded other lease charges of $1.6 million associated with the closure of four of the Company's restaurants and impairment charges of $2.8 million , consisting of $0.9 million of capital expenditures at previously impaired restaurants and $1.9 million related to initial impairment charges for nineteen underperforming restaurants. The following table presents the activity in the accrual for closed restaurant locations: January 3, 2016 December 28, 2014 Balance, beginning of year $ 1,721 $ 1,466 Provisions for restaurant closures 1,472 724 Changes in estimates of accrued costs (95 ) 87 Payments, net (1,228 ) (721 ) Other adjustments, including the effect of discounting future obligations 218 165 Balance, end of year $ 2,088 $ 1,721 Changes in estimates of accrued costs primarily relate to revisions to certain sublease income assumptions and costs.

Other Liabilities, Long-Term (N

Other Liabilities, Long-Term (Notes)	12 Months Ended
	Jan. 03, 2016
Liabilities, Noncurrent [Abstract]
Other Liabilities Disclosure [Text Block]	Other Liabilities, Long-Term Other liabilities, long-term, at January 3, 2016 and December 28, 2014 consisted of the following: January 3, 2016 December 28, 2014 Accrued occupancy costs $ 10,473 $ 9,287 Accrued workers’ compensation and general liability claims 3,606 3,211 Deferred compensation 997 567 Long-term obligation to BKC for right of first refusal 190 939 Other 1,849 2,153 $ 17,115 $ 16,157 Accrued occupancy costs above include long-term obligations pertaining to closed restaurant locations, contingent rent, and accruals to expense operating lease rental payments on a straight-line basis over the lease term.

Leases

Leases	12 Months Ended
	Jan. 03, 2016
Leases [Abstract]
Leases Disclosure [Text Block]	Leases The Company utilizes land and buildings in its operations under various lease agreements. The Company does not consider any one of these individual leases material to the Company's operations. Initial lease terms are generally for twenty years and, in many cases, provide for renewal options and in most cases rent escalations. Certain leases require contingent rent, determined as a percentage of sales as defined by the terms of the applicable lease agreement. For most locations, the Company is obligated for occupancy related costs including payment of property taxes, insurance and utilities. In the years ended January 3, 2016 , December 28, 2014 and December 29, 2013 , the Company sold seven , fifteen and two restaurant properties, respectively, in sale-leaseback transactions for net proceeds of $9,148 , $19,565 and $3,144 , respectively. These leases have been classified as operating leases and contain a twenty -year initial term plus renewal options. Deferred gains from sale-leaseback transactions of restaurant properties of $16 and $373 were recognized during the years ended January 3, 2016 and December 28, 2014 , respectively, and are being amortized over the term of the related leases. There were no deferred gains recognized during the year ended December 29, 2013 . The amortization of deferred gains from sale-leaseback transactions was $2,535 , $1,793 and $1,799 for the years ended January 3, 2016 , December 28, 2014 and December 29, 2013 , respectively. Minimum rent commitments under capital and non-cancelable operating leases at January 3, 2016 were as follows : Fiscal year ending: Capital Operating January 1, 2017 $ 1,943 $ 57,305 December 31, 2017 1,943 55,209 December 30, 2018 1,949 53,572 December 29, 2019 1,950 51,998 January 3, 2021 1,278 49,828 Thereafter 481 433,891 Total minimum lease payments 9,544 $ 701,803 Less amount representing interest (1,538 ) Total obligations under capital leases 8,006 Less current portion (1,435 ) Long-term obligations under capital leases $ 6,571 Total rent expense on operating leases, including contingent rent on both operating and capital leases, was as follows: Year ended January 3, 2016 December 28, 2014 December 29, 2013 Minimum rent on real property $ 53,085 $ 45,371 $ 43,650 Contingent rent on real property 5,011 3,494 3,548 Restaurant rent expense 58,096 48,865 47,198 Administrative and equipment rent 276 264 225 $ 58,372 $ 49,129 $ 47,423

Long-Term Debt

Long-Term Debt	12 Months Ended
	Jan. 03, 2016
Long-term Debt, Unclassified [Abstract]
Long-Term Debt	Long-term Debt Long-term debt at January 3, 2016 and December 28, 2014 consisted of the following: January 3, 2016 December 28, 2014 Collateralized: Carrols Restaurant Group 8% Senior Secured Second Lien Notes $ 200,000 $ — Carrols Restaurant Group 11.25% Senior Secured Second Lien Notes — 150,000 Capital leases 8,006 8,694 208,006 158,694 Less: current portion (1,435 ) (1,272 ) Less: deferred financing costs (4,529 ) (3,170 ) $ 202,042 $ 154,252 On April 29, 2015, the Company issued $200.0 million of 8.0% Senior Secured Second Lien Notes due 2022 (the "8% Notes") pursuant to an indenture dated as of April 29, 2015 governing such notes. In connection with the issuance of the 8% Notes, on April 15, 2015 the Company commenced a cash tender offer to purchase or redeem its outstanding $150 million aggregate principal amount of 11.25% Senior Secured Second Lien Notes (the "11.25% Notes"). The tender and redemption premium associated with the repurchase and redemption of the 11.25% Notes and other transactions costs of approximately $9.8 million and the write-off of $2.8 million of previously deferred financing costs related to the 11.25% Notes are reflected as loss on extinguishment of debt in the year ended January 3, 2016. 8% Notes. The 8% Notes mature and are payable on May 1, 2022. Interest is payable semi-annually on May 1 and November 1 commencing November 1, 2015. The 8% Notes are guaranteed by the Company's subsidiaries and are secured by second-priority liens on substantially all of the Company's and its subsidiaries' assets (including a pledge of all of the capital stock and equity interests of its subsidiaries). The 8% Notes are redeemable at the option of the Company in whole or in part at any time after May 1, 2018 at a price of 104% of the principal amount plus accrued and unpaid interest, if any, if redeemed before May 1, 2019, 102% of the principal amount plus accrued and unpaid interest, if any, if redeemed after May 1, 2019 but before May 1, 2020 and 100% of the principal amount plus accrued and unpaid interest, if any, if redeemed after May 1, 2020. Prior to May 1, 2018, the Company may redeem some or all of the 8% Notes at a redemption price of 100% of the principal amount of each note plus accrued and unpaid interest, if any, and a make-whole premium. In addition, the indenture governing the 8% Notes also provides that the Company may redeem up to 35% of the 8% Notes using the proceeds of certain equity offerings completed before May 15, 2018. The 8% Notes are jointly and severally guaranteed, unconditionally and in full by the Company's subsidiaries which are directly or indirectly 100% owned by the Company. Separate condensed consolidating information is not included because Carrols Restaurant Group is a holding company that has no independent assets or operations. There are no significant restrictions on its ability or any of the guarantor subsidiaries' ability to obtain funds from its respective subsidiaries. All consolidated amounts in our financial statements are representative of the combined guarantors. The indenture governing the 8% Notes includes certain covenants, including limitations and restrictions on the Company and its subsidiaries who are guarantors under such indenture to, among other things: incur indebtedness or issue preferred stock; incur liens; pay dividends or make distributions in respect of capital stock or make certain other restricted payments or investments; sell assets; agree to payment restrictions affecting certain subsidiaries; enter into transaction with affiliates; or merge, consolidate or sell substantially all of the Company's assets. The indenture governing the 8% Notes and the security agreement provide that any capital stock and equity interests of any of the Company's subsidiaries will be excluded from the collateral to the extent that the par value, book value or market value of such capital stock or equity interests exceeds 20% of the aggregate principal amount of the 8% Notes then outstanding. The indenture governing the 8% Notes contains customary default provisions, including without limitation, a cross default provision pursuant to which it is an event of default under the 8% Notes and the indenture governing the 8% Notes if there is a default under any of the Company's indebtedness having an outstanding principal amount of $20.0 million or more which results in the acceleration of such indebtedness prior to its stated maturity or is caused by a failure to pay principal when due. Senior Credit Facility. On May 30, 2012, the Company entered into a senior credit facility, which was amended on February 12, 2016 to provide for aggregate revolving credit borrowings of up to $55.0 million (including $20.0 million available for letters of credit) and to extend the maturity date to February 12, 2021. The amended senior credit facility also provides for potential incremental borrowing increases of up to $25.0 million , in the aggregate. There were no revolving credit borrowings outstanding under the amended senior credit facility at January 3, 2016. After reserving $13.4 million for letters of credit issued under the amended senior credit facility, $41.6 million was available for revolving credit borrowings under the amended senior credit facility at February 12, 2016. Effective on February 12, 2016, borrowings under the senior credit facility will bear interest at a rate per annum, at the Company’s option, of: (i) the Alternate Base Rate plus the applicable margin of 1.75% to 2.75% based on the Company’s Adjusted Leverage Ratio, or (ii) the LIBOR Rate plus the applicable margin of 2.75% to 3.75% based on the Company’s Adjusted Leverage Ratio. At February 12, 2016, the Company's LIBOR rate margin was 2.75% based on the Company's Adjusted Leverage Ratio at the end of fiscal 2015. Prior to the February 12, 2016 amendment, the Company's entered into the second amendment to the senior credit facility on April 29, 2015 which allowed for aggregate revolving credit borrowings of up to $30.0 million (including $20.0 million available for letters of credit) and matured on April 29, 2020. Revolving credit borrowings bore interest, at the Company's option, of (i) the Alternate Base Rate plus the applicable margin of 2.00% to 2.75% based on the Company’s Adjusted Leverage Ratio, or (ii) the LIBOR Rate plus the applicable margin of 3.00% to 3.75% based on the Company’s Adjusted Leverage ratio. At January 3, 2016 , the Company's LIBOR rate margin was 3.50% based on the Company's Adjusted Leverage Ratio at that date. After reserving $13.4 million for letters of credit issued under the senior credit facility, $16.6 million was available for revolving credit borrowings under the amended senior credit facility at January 3, 2016. On December 19, 2014, the Company entered into the first amendment to the senior credit facility which provided for the release of $20.0 million of cash collateral, originally deposited on May 30, 2012 in an account with the Administrative Agent. The Company’s obligations under the amended senior credit facility are guaranteed by its subsidiaries and are secured by first priority liens on substantially all of the assets of the Company and its subsidiaries, including a pledge of all of the capital stock and equity interests of its subsidiaries. Under the amended senior credit facility, the Company is required to make mandatory prepayments of borrowings in the event of dispositions of assets, debt issuances and insurance and condemnation proceeds (all subject to certain exceptions). The amended senior credit facility contains certain covenants, including without limitation, those limiting the Company’s and its subsidiaries' ability to, among other things, incur indebtedness, incur liens, sell or acquire assets or businesses, change the character of its business in all material respects, engage in transactions with related parties, make certain investments, make certain restricted payments or pay dividends. In addition, the amended senior credit facility requires the Company to meet certain financial ratios, including a Fixed Charge Coverage Ratio, Adjusted Leverage Ratio and First Lien Leverage Ratio (all as defined under the amended senior credit facility). The Company was in compliance with the covenants under its senior credit facility at January 3, 2016 . The amended senior credit facility contains customary default provisions, including that the lenders may terminate their obligation to advance and may declare the unpaid balance of borrowings, or any part thereof, immediately due and payable upon the occurrence and during the continuance of customary defaults which include, without limitation, payment default, covenant defaults, bankruptcy type defaults, cross-defaults on other indebtedness, judgments or upon the occurrence of a change of control. Prior Senior Secured Second Lien Notes. On May 30, 2012, the Company issued $150 million of 11.25% Senior Secured Second Lien Notes due 2018 pursuant to an indenture governing such 11.25% Notes. Interest was payable semi-annually on May 15 and November 15. The 11.25% Notes were repurchased or redeemed in connection with the issuance of the 8.0% Notes on April 29, 2015. At January 3, 2016 , principal payments required on long-term debt, including capital leases, were as follows: 2016 $ 1,435 2017 1,536 2018 1,649 2019 1,766 2020 1,211 Thereafter 200,409 $ 208,006 The weighted average interest rate on all debt, excluding lease financing obligations, for the years ended January 3, 2016 , December 28, 2014 and December 29, 2013 was 8.9% , 11.2% and 11.3% , respectively. Interest expense on the Company’s long-term debt, excluding lease financing obligations, was $18,462 , $18,694 and $18,734 for the years ended January 3, 2016 , December 28, 2014 and December 29, 2013 , respectively.

Income Taxes

Income Taxes	12 Months Ended
	Jan. 03, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The provision (benefit) for income taxes was comprised of the following: Year ended January 3, 2016 December 28, 2014 December 29, 2013 Current: Federal $ — $ — $ (4,325 ) State — 217 212 — 217 (4,113 ) Deferred: Federal (2,901 ) (11,330 ) (5,561 ) State (58 ) (1,448 ) (1,347 ) (2,959 ) (12,778 ) (6,908 ) Change in valuation allowance 2,959 24,326 624 Provision (benefit) for income taxes $ — $ 11,765 $ (10,397 ) Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amount used for income tax purposes. The components of deferred income tax assets and liabilities at January 3, 2016 and December 28, 2014 were as follows: January 3, 2016 December 28, 2014 Deferred income tax assets: Deferred income on sale-leaseback of certain real estate $ 4,881 $ 5,857 Lease financing obligations 242 227 Postretirement benefit obligations 1,229 1,244 Stock-based compensation expense 378 273 Federal net operating loss carryforwards 17,696 11,091 State net operating loss carryforwards 3,795 3,077 Goodwill and other intangibles, net 2,639 2,641 Occupancy costs 7,120 7,017 Tax credit carryforwards 13,667 9,498 Accrued vacation benefits 2,314 2,020 Accrued workers compensation 2,087 2,020 Other 1,869 2,074 Gross deferred income tax assets 57,917 47,039 Less: Valuation allowance (30,374 ) (27,423 ) Net deferred income tax assets $ 27,543 $ 19,616 Deferred income tax liabilities: Accumulated other comprehensive income-postretirement benefits $ (42 ) $ (34 ) Inventory and other reserves (103 ) (246 ) Property and equipment depreciation (3,803 ) 4,080 Franchise rights (23,595 ) (23,416 ) Total deferred income tax liabilities $ (27,543 ) $ (19,616 ) Carrying value of net deferred income tax assets $ — $ — The Company performs an assessment of positive and negative evidence regarding the realization of its net deferred income tax assets as required by ASC 740. Under ASC 740, the weight given to negative and positive evidence is commensurate only to the extent that such evidence can be objectively verified. ASC 740 also prescribes that objective historical evidence, in particular the Company’s three-year cumulative loss position, be given greater weight than subjective evidence, including the Company’s forecasts of future taxable income, which include assumptions that cannot be objectively verified. The Company considers all available positive and negative evidence and has determined, based on the required weight of that evidence under ASC 740, that a valuation allowance was needed for all of its net deferred income tax assets at January 3, 2016 and December 28, 2014 . As a result, the Company recorded income tax expense of $24.3 million in 2014 relative to this valuation reserve. During the year ended January 3, 2016 , the Company established an additional valuation allowance of $3.0 million related to changes in its net deferred income tax assets. The Company's federal net operating loss carryforwards expire beginning in 2033. As of January 3, 2016 , the Company had federal net operating loss carryforwards of approximately $50.6 million . The Company’s state net operating loss carryforwards expire beginning in 2017 through 2034. The estimation of future taxable income for federal and state purposes and the Company's ability to realize deferred tax assets can significantly change based on future events and operating results. Thus, recorded valuation allowances may be subject to future changes that could have a material impact on the consolidated financial statements. If the Company determines that it is more likely than not that it will realize these deferred tax assets in the future, the Company will make an adjustment to the valuation allowance at that time. A reconciliation of the statutory federal income tax benefit to the tax provision (benefit) applied to income from continuing operations for the years ended January 3, 2016 , December 28, 2014 , and December 29, 2013 was as follows: Year ended January 3, 2016 December 28, 2014 December 29, 2013 Statutory federal income tax benefit $ 1 $ (9,223 ) $ (8,371 ) State income taxes, net of federal benefit 6 (749 ) (656 ) Change in valuation allowances 2,959 24,326 624 Employment tax credits (2,710 ) (2,291 ) (2,298 ) Miscellaneous (256 ) (298 ) 304 Provision (benefit) for income taxes $ — $ 11,765 $ (10,397 ) The Company's policy is to recognize interest and/or penalties related to uncertain tax positions in income tax expense. At January 3, 2016 and December 28, 2014 , the Company had no unrecognized tax benefits and no accrued interest related to uncertain tax positions. The tax years 2012 - 2015 remain open to examination by the major taxing jurisdictions to which the Company is subject. In 2014, the Company concluded an examination of its consolidated federal income tax return for the tax years 2009 through 2012. Although it is not reasonably possible to estimate the amount by which unrecognized tax benefits may increase within the next twelve months due to uncertainties regarding the timing of examinations, the Company does not expect unrecognized tax benefits to significantly change in the next twelve months.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Jan. 03, 2016
Share-based Compensation [Abstract]
Stock-Based Compensation	Stock-Based Compensation 2006 Stock Incentive Plan. In 2006, the Company adopted a stock plan entitled the 2006 Stock Incentive Plan, as amended, (the “2006 Plan”) and reserved and authorized a total of 3,300,000 shares of common stock for grant thereunder. On June 9, 2011, the stockholders approved an amendment to the 2006 Plan increasing the number of shares of common stock available for issuance by an additional 1,000,000 shares. As of January 3, 2016 , 1,842,167 shares were available for future grant or issuance. On January 15, 2015, the Company granted 274,200 non-vested shares of stock to officers of the Company. These shares vest and become non-forfeitable 25% per year and are being expensed over their four -year vesting period. In addition, during 2015 the Company issued an aggregate of 21,541 non-vested shares of common stock to non-employee directors. The non-vested stock awards vest over five years at the rate of 20% on each anniversary date of the award, provided that the participant has continuously remained a director of the Company. Stock-based compensation expense for the years ended January 3, 2016 , December 28, 2014 , and December 29, 2013 was $1.4 million , $1.2 million and $1.2 million , respectively. A summary of all non-vested share activity for the year ended January 3, 2016 was as follows: Shares Weighted Average Grant Date Price Non-vested at December 28, 2014 395,427 $ 6.68 Granted 295,741 8.22 Vested (212,650) 7.26 Forfeited (9,748) 6.21 Non-vested at January 3, 2016 468,770 7.40 The fair value of the non-vested shares is based on the closing price of the Company's common stock on the date of grant. As of January 3, 2016 , total non-vested stock-based compensation expense was approximately $2.5 million and the remaining weighted average vesting period for non-vested shares was 2.3 years .

Stockholder's Equity

Stockholder's Equity	12 Months Ended
	Jan. 03, 2016
Preferred Stock, Number of Shares, Par Value and Other Disclosures [Abstract]
Preferred Stock [Text Block]	Preferred Stock . In 2012, the Company issued to Burger King Corporation ("BKC") 100 shares of Series A Convertible Preferred Stock pursuant to a certificate of designation. These shares are convertible into 9,414,580 shares of Carrols Restaurant Group Common Stock ("Carrols Common Stock"). The Preferred Stock and the shares of Carrols Common Stock to be issued upon conversion rank senior to Carrols Common Stock with respect to rights on liquidation, winding-up and dissolution of Carrols Restaurant Group. The Preferred Stock is perpetual, will receive any dividends and amounts upon a liquidation event on an as converted basis, does not pay interest and has no mandatory prepayment features. BKC also has certain approval and voting rights as set forth in the certificate of designation for the Preferred Stock so long as it owns greater than 10.0% of the outstanding shares of Carrols Common Stock (on an as-converted basis). The Preferred Stock will vote with the Company's common stock on an as converted basis and provides for the right of BKC to elect (a) two members to the Company's board of directors until the date on which the number of shares of common stock into which the outstanding shares of the Preferred Stock held by BKC are then convertible constitutes less than 14.5% of the total number of outstanding shares of common stock and (b) one member to the Company's board of directors until BKC owns Preferred Stock (on an as converted basis to common stock) which equals less than 10.0% of the total number of outstanding shares of common stock. Common Stock Public Offering. On April 30, 2014 , the Company completed an underwritten public offering of 10.0 million shares of common stock at a price of $6.20 per share (the "Public Offering"). The Company also issued and sold an additional 1.5 million shares of common stock pursuant to the underwriters exercise of the option to purchase additional shares at the same terms and conditions as offered in the Public Offering, for a total share issuance of 11.5 million shares. All shares were issued and sold by the Company and the net proceeds received were approximately $67.3 million in the aggregate after deducting underwriting discounts and commissions and offering expenses. The Company used the net proceeds of the Public Offering to accelerate the remodeling of the Company's restaurants to BKC's 20/20 restaurant image and to acquire franchised Burger King restaurants. A shelf registration statement (including a prospectus) relating to these securities was filed by the Company with the Securities and Exchange Commission (“SEC”) and was declared effective by the SEC on February 1, 2016.

Net Income (Loss) Per Share

Net Income (Loss) Per Share	12 Months Ended
	Jan. 03, 2016
Earnings Per Share [Abstract]
Net Income (Loss) Per Share	Net Income (Loss) per Share The Company applies the two-class method to calculate and present net income (loss) per share. The Company's non-vested share awards and Series A Convertible Preferred Stock issued to BKC contain non-forfeitable rights to dividends and are considered participating securities for purposes of computing net income (loss) per share pursuant to the two-class method. Under the two-class method, net earnings are reduced by the amount of dividends declared (whether paid or unpaid) and the remaining undistributed earnings are then allocated to common stock and participating securities, based on their respective rights to receive dividends. As the Company incurred net losses for the years ended December 28, 2014 and December 29, 2013 and those losses are not allocated to the participating securities under the two-class method, such method is not applicable for the aforementioned reporting periods. Basic net income (loss) per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of shares of common stock outstanding for the reporting period. Diluted net income (loss) per share reflects additional shares of common stock outstanding, where applicable, calculated using the treasury stock method or the two-class method. The following table sets forth the calculation of basic and diluted net income (loss) per share: Year ended January 3, 2016 December 28, 2014 December 29, 2013 Basic net income (loss) per share: Net income (loss) $ 4 $ (38,117 ) $ (13,519 ) Less: Income attributable to non-vested shares — — — Less: Income attributable to preferred stock (1 ) — — Net income available to common stockholders $ 3 $ (38,117 ) $ (13,519 ) Weighted average common shares outstanding 34,958,847 30,885,275 22,958,963 Basic net income (loss) per share $ 0.00 $ (1.23 ) $ (0.59 ) Diluted net income (loss) per share: Net income (loss) $ 4 $ (38,117 ) $ (13,519 ) Shares used in computed basic net income (loss) per share 34,958,847 30,885,275 22,958,963 Dilutive effect of preferred stock and non-vested shares 9,664,404 — — Shares used in computed diluted net income (loss) per share 44,623,251 30,885,275 22,958,963 Diluted net income (loss) per share $ 0.00 $ (1.23 ) $ (0.59 ) Shares excluded from diluted net income (loss) per share computation (1) — 9,810,007 10,077,503 (1) Shares issuable upon conversion of preferred stock and non-vested shares were excluded from the computation of diluted net loss in periods of net loss because their effect would have been anti-dilutive.

Commitments And Contingencies

Commitments And Contingencies	12 Months Ended
	Jan. 03, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	Commitments and Contingencies Lease Guarantees. As of January 3, 2016 , the Company is a guarantor under 30 Fiesta restaurant property leases, with lease terms expiring on various dates through 2030, and is the primary lessee on five Fiesta restaurant property leases, which it subleases to Fiesta. The Company is fully liable for all obligations under the terms of the leases in the event that Fiesta fails to pay any sums due under the lease, subject to indemnification provisions of the Separation and Distribution Agreement entered into in connection with the Spin-off. The maximum potential amount of future undiscounted rental payments the Company could be required to make under these leases at January 3, 2016 was $31.7 million . The obligations under these leases will generally continue to decrease over time as these operating leases expire. No payments related to these guarantees have been made by the Company to date and none are expected to be required to be made in the future. The Company has not recorded a liability for these guarantees in accordance with ASC 460 - Guarantees as Fiesta has indemnified the Company for all such obligations and the Company did not believe it was probable it would be required to perform under any of the guarantees or direct obligations. Litigation. The Company is a party to various litigation matters that arise in the ordinary course of business. The Company does not believe that the outcome of any of these other matters will have a material adverse effect on its consolidated financial statements.

Related Parties

Related Parties	12 Months Ended
	Jan. 03, 2016
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	Transactions with Related Parties As part of the 2012 acquisition, the Company issued to BKC 100 shares of Series A Convertible Preferred Stock which is convertible into 9,414,580 shares of Carrols Common Stock, or 28.9% of the outstanding shares of common stock calculated on a fully diluted basis on the date of the closing of the 2012 acquisition (and 21.0% of the outstanding shares of common stock as of January 3, 2016 ) on a fully diluted basis. See Note 11—Stockholder's Equity for further information. As a result of the 2012 acquisition, BKC has two representatives on the Company's board of directors. Each of the Company's restaurants operates under a separate franchise agreement with BKC. These franchise agreements generally provide for an initial term of twenty years and currently have an initial franchise fee of $50 . Any franchise agreement, including renewals, can be extended at the Company's discretion for an additional 20 year term, with BKC's approval, provided that, among other things, the restaurant meets the current Burger King image standard and the Company is not in default under terms of the franchise agreement. In addition to the initial franchise fee, the Company generally pays BKC a monthly royalty at a rate of 4.5% of sales. Royalty expense was $36.2 million , $29.1 million , and $27.7 million for the years ended January 3, 2016 , December 28, 2014 and December 29, 2013 , respectively. The Company is also generally required to contribute 4% of restaurant sales from the Company's restaurants to an advertising fund utilized by BKC for its advertising, promotional programs and public relations activities, and amounts for additional local advertising in markets that approve such advertising. Advertising expense associated with these expenditures was $ 32.0 million , $ 27.5 million and $28.9 million for the years ended January 3, 2016 , December 28, 2014 and December 29, 2013 , respectively. As of January 3, 2016 , December 28, 2014 , and December 29, 2013 , the Company leased 293 , 311 and 295 of its restaurant locations from BKC, respectively. As of January 3, 2016 , for 163 of the restaurants, the terms and conditions of the lease with BKC are identical to those between BKC and their third-party lessor. Aggregate rent under these BKC leases for the years ended January 3, 2016 , December 28, 2014 and December 29, 2013 was $28.4 million , $26.6 million , and $26.7 million , respectively. The Company believes the related party lease terms have not been significantly affected by the fact that the Company and BKC are deemed to be related parties. As of January 3, 2016 , the Company owed BKC $ 0.9 million associated with its purchase of the right of first refusal related to the 2012 acquisition and $ 5.7 million related to the payment of advertising, royalties and rent, which is remitted on a monthly basis.

Retirement Plans

Retirement Plans	12 Months Ended
	Jan. 03, 2016
Compensation and Retirement Disclosure [Abstract]
Compensation and Employee Benefit Plans [Text Block]	Retirement Plans The Company offers its salaried employees the option to participate in the Carrols Corporation Retirement Savings Plan (the “Retirement Plan”). The Retirement Plan includes a savings option pursuant to section 401(k) of the Internal Revenue Code in addition to a post-tax savings option. Participating employees may contribute up to 50% of their salary annually to either of the savings options, subject to other limitations. The employees may allocate their contributions to various investment options available under a trust established by the Retirement Plan. The Company may elect to contribute to the Retirement Plan on an annual basis. The Company's contribution is equal to 50% of the employee's contribution subject to a maximum annual amount and begins to vest after one year of service and fully vests after five years of service. A year of service is defined as a plan year during which an employee completes at least 1,000 hours of service. Expense recognized for the Company's contributions to the Retirement Plan was $463 , $370 and $346 for the years ended January 3, 2016 , December 28, 2014 and December 29, 2013 , respectively. The Company also has an Amended and Restated Deferred Compensation Plan which permits employees not eligible to participate in the Retirement Plan because they have been excluded as “highly compensated” employees (as so defined in the Retirement Plan) to voluntarily defer portions of their base salary and annual bonus. All amounts deferred by the participants earn interest at 8% per annum. There is no Company matching on any portion of the funds. At January 3, 2016 and December 28, 2014 , a total of $997 and $567 , respectively, was deferred under this plan, including accrued interest.

Postretirement Benefits (Notes)

Postretirement Benefits (Notes)	12 Months Ended
	Jan. 03, 2016
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]
Pension and Other Postretirement Benefits Disclosure [Text Block]	Postretirement Benefits The Company sponsors a postretirement medical and life insurance plan covering substantially all Burger King administrative and restaurant management personnel who retire or terminate after qualifying for such benefits. The following was the plan status and accumulated postretirement benefit obligation (APBO) at January 3, 2016 and December 28, 2014 : January 3, 2016 December 28, 2014 Change in benefit obligation: Benefit obligation at beginning of year $ 3,121 $ 2,370 Service cost 127 85 Interest cost 114 92 Plan participants' contributions 101 89 Actuarial loss (gain) (214 ) 808 Benefits paid (220 ) (342 ) Medicare part D prescription drug subsidy 31 19 Benefit obligation at end of year $ 3,060 $ 3,121 Change in plan assets: Fair value of plan assets at beginning of year $ — $ — Employer contributions 88 234 Plan participants' contributions 101 89 Benefits paid (220 ) (342 ) Medicare part D prescription drug subsidy 31 19 Fair value of plan assets at end of year — — Funded status $ (3,060 ) $ (3,121 ) Weighted average assumptions: Discount rate used to determine benefit obligations 4.25 % 3.83 % Discount rate used to determine net periodic benefit cost 3.83 % 4.48 % The discount rate is determined based on high-quality fixed income investments that match the duration of expected retiree medical and life insurance benefits. The Company has typically used the corporate AA/Aa bond rate for this assumption. The actuarial loss in 2014 was due primarily to the Company utilizing an updated mortality table as well as increased medical and prescription drug cost trend rates. Components of net periodic postretirement benefit income recognized in the consolidated statements of operations were: Year ended January 3, 2016 December 28, 2014 December 29, 2013 Service cost $ 127 $ 85 $ 89 Interest cost 114 92 91 Amortization of net gains and losses 163 104 135 Amortization of prior service credit (355 ) (355 ) (357 ) Net periodic postretirement benefit expense (income) $ 49 $ (74 ) $ (42 ) Amounts recognized in accumulated other comprehensive income that have not yet been recognized as components of net periodic benefit income, consisted of: Year ended January 3, 2016 December 28, 2014 Prior service credit $ 2,327 $ 2,682 Net loss (2,218 ) (2,595 ) Deferred income taxes (444 ) (444 ) Accumulated other comprehensive loss $ (335 ) $ (357 ) The estimated net loss that will be amortized from accumulated other comprehensive income into net periodic postretirement benefit income over the next fiscal year is $142 . The amount of prior service credit for the postretirement benefit plan that will be amortized from accumulated other comprehensive income into net periodic postretirement benefit income over the next fiscal year is $355 . The following table reflects the changes in accumulated other comprehensive income for the years ended January 3, 2016 and December 28, 2014 : Year ended January 3, 2016 December 28, 2014 Net actuarial loss (gain) $ (214 ) $ 808 Amortization of net loss (163 ) (104 ) Amortization of prior service credit 355 355 Total recognized in accumulated other comprehensive loss $ (22 ) $ 1,059 Assumed health care cost trend rates at year end were as follows: January 3, 2016 December 28, 2014 December 29, 2013 Medical benefits cost trend rate assumed for the following year pre-65 7.75 % 8.00 % 7.50 % Medical benefits cost trend rate assumed for the following year post-65 6.75 % 7.00 % 5.88 % Prescription drug benefit cost trend rate assumed for the following year 11.00 % 9.00 % 6.75 % Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) 3.89 % 3.89 % 5.00 % Year that the rate reaches the ultimate trend rate 2075 2075 2021 The assumed healthcare cost trend rate represents the Company's estimate of the annual rates of change in the costs of the healthcare benefits currently provided by the Company's postretirement plan. The healthcare cost trend rate implicitly considers estimates of healthcare inflation, changes in healthcare utilization and delivery patterns, technological advances and changes in the health status of the plan participants. Assumed health care cost trend rates have a significant effect on the amounts reported for the health care plans. A one-percentage-point change in the health care cost trend rates would have the following effects: 1% Point Increase 1% Point Decrease Effect on total of service and interest cost components $ 66 $ 47 Effect on postretirement benefit obligation 584 434 During 2016, the Company expects to contribute approximately $100 to its postretirement benefit plan. The benefits, net of Medicare Part D subsidy receipts, expected to be paid in each year from 2015 through 2020 are $100 , $126 , $152 , $155 and $162 respectively, and for the years 2021-2025 the aggregate amount is $890 .

Selected Quarterly Financial an

Selected Quarterly Financial and Earnings Data (Unaudited) (Notes)	12 Months Ended
	Jan. 03, 2016
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information [Text Block]	Selected Quarterly Financial Data (Unaudited) Year Ended January 3, 2016 First Quarter Second Quarter Third Quarter Fourth Quarter (7) Restaurant sales $ 193,170 $ 219,102 (1) $ 217,676 (1) $ 229,056 (1) Income (loss) from operations (4,462) (2) 12,358 (1)(2) 11,751 (1)(2) 11,561 (1)(2) Net income (loss) (9,276) (4,977) 7,239 7,018 Basic and diluted net income (loss) per share (0.27 ) (0.14 ) 0.16 0.16 Restaurants at end of period 659 (5) 657 660 705 Year Ended December 28, 2014 First Quarter Second Quarter Third Quarter Fourth Quarter Restaurant sales $ 151,453 $ 168,583 (3) $ 179,822 (3) $ 192,897 (3) Income (loss) from operations (6,484) (4) 1,597 (3)(4) 330 (3)(4) (2,994) (3)(4) Net loss (7,429) (1,932) (1,721) (27,035) (6) Basic and diluted net loss per share (0.32 ) (0.06 ) (0.05 ) (0.78 ) Restaurants at end of period 560 560 581 674 (1) In fiscal 2015 the Company acquired four restaurants in the second quarter, five restaurants in the third quarter and 46 restaurants in the fourth quarter (See Note 2). In fiscal 2015 the Company recorded acquisition costs related to the 2014 and 2015 acquisitions of $0.2 million in the first quarter, $0.1 million in the third quarter, and $0.8 million in the fourth quarter(See Note 2). (2) In fiscal 2015 the Company recorded impairment and other lease charges of $1.6 million in the first quarter, $0.7 million in the second quarter, $0.4 million in the third quarter and $0.3 million in the fourth quarter (See Note 5). (3) In fiscal 2014 the Company acquired four restaurants in the second quarter, 25 restaurants in the third quarter and 94 restaurants in the fourth quarter (See Note 2). In fiscal 2014 the Company recorded acquisition costs related to the 2014 acquisitions of $0.1 million in the first quarter, $0.2 million in the second quarter, $0.4 million in the third quarter, and $1.2 million in the fourth quarter (See Note 2). (4) In fiscal 2014 the Company recorded impairment and other lease charges of $0.6 million in the first quarter, $0.4 million in the second quarter, $0.8 million in the third quarter and $1.7 million in the fourth quarter (See Note 5). (5) The Company closed 15 restaurants during the first quarter of fiscal 2015. (6) The Company recorded income tax expense of $24.3 million related to establishing a valuation allowance for all of the Company's net deferred tax assets in the fourth quarter of 2014 (See Note 9). (7) The fourth quarter of fiscal 2015 contained 14 weeks.

Valuation and Qualifying Accoun

Valuation and Qualifying Accounts (Notes)	12 Months Ended
	Jan. 03, 2016
Valuation and Qualifying Accounts [Abstract]
Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	Column B Column C Column D Column E Description Balance at Beginning of Period Charged to Costs and Expenses Charged to other accounts Deductions Balance at End of Period Year Ended January 3, 2016 Deferred income tax valuation allowance $ 27,423 $ 2,959 $ (8 ) $ — $ 30,374 Year Ended December 28, 2014 Deferred income tax valuation allowance 2,687 $ 24,326 $ 410 — 27,423 Year Ended December 29, 2013 Deferred income tax valuation allowance 2,063 624 — — 2,687

Basis Of Presentation (Policies

Basis Of Presentation (Policies)	12 Months Ended
	Jan. 03, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Consolidation [Policy Text Block]	Basis of Consolidation. Carrols Restaurant Group is a holding company and conducts all of its operations through its wholly-owned subsidiary, Carrols Corporation (“Carrols”) and Carrols' wholly-owned subsidiary, Carrols LLC, a Delaware limited liability company . The consolidated financial statements presented herein include the accounts of Carrols Restaurant Group and its wholly-owned subsidiary Carrols. Unless the context otherwise requires, Carrols Restaurant Group, Carrols and Carrols LLC are collectively referred to as the “Company.” All intercompany transactions have been eliminated in consolidation.
Fiscal Period [Policy Text Block]	Fiscal Year. The Company uses a 52 - 53 week fiscal year ending on the Sunday closest to December 31. The fiscal year ended January 3, 2016 contained 53 weeks and the fiscal years ended December 28, 2014 and December 29, 2013 each contained 52 weeks.
Use of Estimates [Policy Text Block]	Use of Estimates. The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant items subject to such estimates include: accrued occupancy costs, insurance liabilities, the evaluation for impairment of goodwill, long-lived assets and franchise rights, lease accounting matters, the valuation of assets and liabilities acquired and the valuation of deferred income tax assets. Actual results could differ from those estimates.
Cash and Cash Equivalents [Policy Text Block]	Cash and Cash Equivalents. The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents.
Inventory [Policy Text Block]	Inventories. Inventories, primarily consisting of food and paper, are stated at the lower of cost or market.
Property and Equipment [Policy Text Block]	Property and Equipment. The Company capitalizes all direct costs incurred to construct and substantially improve its restaurants. These costs are depreciated and charged to expense based upon their property classification when placed in service. Property and equipment is recorded at cost. Repair and maintenance activities are expensed as incurred. Depreciation and amortization is provided using the straight-line method over the following estimated useful lives: Owned buildings 9 to 30 years Equipment 3 to 7 years Computer hardware and software 3 to 7 years Assets subject to capital leases Shorter of useful life or lease term Leasehold improvements are depreciated over the shorter of their estimated useful lives or the underlying lease term. In circumstances where an economic penalty would be presumed by the non-exercise of one or more renewal options under the lease, the Company includes those renewal option periods when determining the lease term. For significant leasehold improvements made during the latter part of the lease term, the Company amortizes those improvements over the shorter of their useful life or the expected lease term. The expected lease term would consider the exercise of renewal options if the value of the improvements would imply that an economic penalty would be incurred without the renewal of the option. Building costs incurred for new restaurants on leased land are depreciated over the lease term, which is generally a period of twenty years .
Business Combinations Policy [Policy Text Block]	Business Combinations. The Company allocates the purchase price of an acquired business to its net identifiable assets and liabilities based on the estimated fair values. The excess of the purchase price over the amount allocated to the assets and liabilities, if any, is recorded as goodwill. The Company uses all available information to estimate fair values of identifiable intangible assets and property acquired. In making these determinations, the Company may engage an independent third party valuation specialist to assist with the valuation of certain leasehold improvements, franchise rights and favorable and unfavorable leases.
Intangible Assets [Policy Text Block]	Franchise Rights. For its restaurant acquisitions prior to 2002, the Company generally allocated to franchise rights, an intangible asset, the excess of purchase price and related costs over the value assigned to the net tangible and intangible assets acquired. For acquisitions subsequent to 2002, the Company determined the fair value of franchise rights based upon the acquired restaurants' future earnings, discounting those earnings using an appropriate market discount rate and subtracting a contributory charge for net working capital, property and equipment and assembled workforce to determine the fair value attributable to these franchise rights. Amounts allocated to franchise rights for each acquisition are amortized using the straight-line method over the average remaining term of the acquired franchise agreements plus one twenty -year renewal period. Franchise Agreements. Fees for initial franchises and renewals are amortized using the straight-line method over the term of the agreement, which is generally twenty years . Favorable and Unfavorable Leases. Favorable and unfavorable leases are due to the terms of acquired operating lease contracts being favorable or unfavorable relative to market terms of comparable leases on the acquisition date. Favorable and unfavorable leases are amortized as a component of rent expense on a straight-line basis over the remaining lease terms at the time of the acquisition. Favorable and Unfavorable Leases. Amounts allocated to favorable and unfavorable leases are being amortized using the straight-line method over the remaining terms of the underlying lease agreements as a net reduction of restaurant rent expense. Franchise Rights. Amounts allocated to franchise rights for each acquisition of Burger King restaurants are amortized using the straight-line method over the average remaining term of the acquired franchise agreements plus one twenty -year renewal period.
Goodwill [Policy Text Block]	Goodwill. Goodwill represents the excess of purchase price over the value assigned to the net tangible and identifiable intangible assets of businesses acquired. Goodwill is not amortized but is tested for impairment at least annually as of the fiscal year end. Goodwill. The Company is required to review goodwill for impairment annually, or more frequently, when events and circumstances indicate that the carrying amount may be impaired. If the determined fair value of goodwill is less than the related carrying amount, an impairment loss is recognized. The Company performs its annual impairment assessment as of the last day of the fiscal year. In performing its goodwill impairment test, the Company compared the net book value of its reporting unit to its estimated fair value, the latter determined by employing a combination of a discounted cash flow analysis and a market-based approach.
Impairment or Disposal of Long-Lived Assets [Policy Text Block]	Impairment of Long-Lived Assets. The Company assesses the recoverability of property and equipment, franchise rights and other intangible assets by determining whether the carrying value of these assets can be recovered over their respective remaining lives through undiscounted future operating cash flows. Impairment is reviewed whenever events or changes in circumstances indicate that the carrying amounts of these assets may not be fully recoverable. The Company reviews its long-lived assets, principally property and equipment, for impairment at the restaurant level. If an indicator of impairment exists for any of its assets, an estimate of the undiscounted future cash flows over the life of the primary asset for each restaurant is compared to that long-lived asset’s carrying value. If the carrying value is greater than the undiscounted cash flow, the Company then determines the fair value of the asset and if an asset is determined to be impaired, the loss is measured by the excess of the carrying amount of the asset over its fair value. For closed restaurant locations, the Company reviews the future minimum lease payments and related ancillary costs from the date of the restaurant closure to the end of the remaining lease term and records a lease charge for the lease liabilities to be incurred, net of any estimated sublease recoveries.
Deferred Financing Costs [Policy Text Block]	Deferred Financing Costs. Financing costs incurred in obtaining long-term debt and lease financing obligations are capitalized and amortized over the life of the related obligation as interest expense using the effective interest method.
Leases [Policy Text Block]	Leases. All leases are reviewed for capital or operating classification at their inception. The majority of the Company’s leases are operating leases. Many of the lease agreements contain rent holidays, rent escalation clauses and/or contingent rent provisions. Rent expense for leases that contain scheduled rent increases is recognized on a straight-line basis over the lease term, including any option periods included in the determination of the lease term. Contingent rentals are generally based upon a percentage of sales or a percentage of sales in excess of stipulated amounts and are generally not considered minimum rent payments but are recognized as rent expense when incurred. The Company utilizes land and buildings in its operations under various lease agreements. The Company does not consider any one of these individual leases material to the Company's operations. Initial lease terms are generally for twenty years and, in many cases, provide for renewal options and in most cases rent escalations. Certain leases require contingent rent, determined as a percentage of sales as defined by the terms of the applicable lease agreement. For most locations, the Company is obligated for occupancy related costs including payment of property taxes, insurance and utilities.
Lease Financing Obligations [Policy Text Block]	Lease Financing Obligations. Lease financing obligations pertain to real estate sale-leaseback transactions accounted for under the financing method. The assets (land and building) subject to these obligations remain on the Company’s consolidated balance sheet at their historical costs and such assets (excluding land) continue to be depreciated over their remaining useful lives. The proceeds received by the Company from these transactions are recorded as lease financing obligations and the lease payments are applied as payments of principal and interest. The selection of the interest rate on lease financing obligations is evaluated at inception of the lease based on the Company’s incremental borrowing rate adjusted to the rate required to prevent recognition of a non-cash loss or negative amortization of the obligation through the end of the primary lease term.
Revenue Recognition [Policy Text Block]	Revenue Recognition . Revenues from Company restaurants are recognized when payment is tendered at the time of sale, net of sales discounts and excluding sales tax collected.
Income Tax [Policy Text Block]	Income Taxes. Deferred income tax assets and liabilities are based on the difference between the financial statement and tax bases of assets and liabilities as measured by the tax rates that are anticipated to be in effect when those differences reverse. The deferred tax provision generally represents the net change in deferred tax assets and liabilities during the period including any changes in valuation allowances. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is established when it is necessary to reduce deferred tax assets to an amount for which realization is likely. The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The Company and its subsidiary file a consolidated federal income tax return.
Advertising Costs [Policy Text Block]	Advertising Costs. All advertising costs are expensed as incurred.
Cost of Sales [Policy Text Block]	Cost of Sales. The Company includes the cost of food, beverage and paper, net of any vendor discounts and rebates, in cost of sales.
Pre-opening Costs [Policy Text Block]	Pre-opening Costs. The Company’s pre-opening costs are expensed as incurred and generally include payroll costs associated with the opening of a new restaurant, rent and promotional costs.
Insurance [Policy Text Block]	Insurance. The Company is insured for workers’ compensation, general liability and medical insurance claims under policies where it pays all claims, subject to stop-loss limitations both for individual claims and in certain cases claims in the aggregate. Losses are accrued based upon the Company’s estimates of the aggregate liability for claims based on Company experience and other methods used to measure such estimates. The Company does not discount any of its self-insurance obligations.
Fair Value of Financial Instruments [Policy Text Block]	Fair Value of Financial Instruments. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants on the measurement date. In determining fair value, the accounting standards establish a three level hierarchy for inputs used in measuring fair value as follows: Level 1 inputs are quoted prices in active markets for identical assets or liabilities; Level 2 inputs are observable for the asset or liability, either directly or indirectly, including quoted prices in active markets for similar assets or liabilities; and Level 3 inputs are unobservable and reflect our own assumptions. Financial instruments include cash, accounts receivable, accounts payable, and long-term debt. The carrying amounts of cash, accounts receivable and accounts payable approximate fair value because of the short-term nature of these financial instruments. The fair value of the Carrols Restaurant Group 8.0% Senior Secured Second Lien Notes due 2022 is based on a recent trading value, which is considered Level 2, and at January 3, 2016 was approximately $212.0 million . Fair value measurements of non-financial assets and non-financial liabilities are primarily used in the impairment analysis of long-lived assets, goodwill and intangible assets. Long-lived assets and definite-lived intangible assets are measured at fair value on a nonrecurring basis using Level 3 inputs.
Stock-based Compensation [Policy Text Block]	Stock-Based Compensation. For non-vested stock awards, the fair market value of the award, determined based upon the closing value of the Company’s stock price on the grant date, is recorded to compensation expense on a straight-line basis over the requisite service period. The Company applies the Black-Scholes valuation model in determining the fair value of stock options granted to employees, which is then amortized on a straight-line basis to compensation expense over the requisite service period. The Company has adopted an incentive stock plan under which incentive stock options, non-qualified stock options and non-vested shares may be granted to employees and non-employee directors. On an annual basis, the Company has granted incentive stock options, non-qualified stock options and/or non-vested shares under this plan. Non-vested shares granted to corporate employees generally vest 25% per year over four years and non-vested shares granted to non-employee directors generally vest at varying rates over two to five years . Forfeiture rates are based on a stratification of employees by expected exercise behavior and range from 0% to 15% . See Note 10 to the consolidated financial statements.
Gift Cards [Policy Text Block]	Gift cards. The Company sells gift cards in its restaurants that are issued under Burger King Corporation's ("BKC") gift card program. Proceeds from the sale of Burger King gift cards at the Company’s restaurants are received by BKC. The Company recognizes revenue from gift cards upon redemption by the customer.
Concentrations of Credit Risk [Policy Text Block]	Concentrations of Credit Risk. Financial instruments that potentially subject the Company to a concentration of credit risk consist primarily of cash and cash equivalents. The Company maintains its day-to-day operating cash balances in interest-bearing transaction accounts at financial institutions, which are insured by the Federal Deposit Insurance Corporation up to $250,000 . Although the Company maintains balances that exceed the federally insured limit, it has not experienced any losses related to these balances and believes its credit risk to be minimal.
Segment Information [Policy Text Block]	Segment Information. Operating segments are components of an entity for which separate financial information is available and is regularly reviewed by the chief operating decision maker in order to allocate resources and assess performance. The Company's chief operating decision maker currently evaluates the Company's operations from a number of different operational perspectives, however resource allocation decisions are made on a total-company basis. The Company derives all significant revenues from a single operating segment. Accordingly, the Company views the operating results of its Burger King restaurants as one reportable segment.
Subsequent Events [Policy Text Block]	Subsequent Events. The Company reviewed and evaluated subsequent events through the issuance date of the Company’s consolidated financial statements. On February 23, 2016, the Company acquired 12 Burger King restaurants located in Central Pennsylvania for $7.1 million .

Intangible Assets (Policies)

Intangible Assets (Policies)	12 Months Ended
	Jan. 03, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill [Policy Text Block]	Goodwill. Goodwill represents the excess of purchase price over the value assigned to the net tangible and identifiable intangible assets of businesses acquired. Goodwill is not amortized but is tested for impairment at least annually as of the fiscal year end. Goodwill. The Company is required to review goodwill for impairment annually, or more frequently, when events and circumstances indicate that the carrying amount may be impaired. If the determined fair value of goodwill is less than the related carrying amount, an impairment loss is recognized. The Company performs its annual impairment assessment as of the last day of the fiscal year. In performing its goodwill impairment test, the Company compared the net book value of its reporting unit to its estimated fair value, the latter determined by employing a combination of a discounted cash flow analysis and a market-based approach.
Intangible Assets [Policy Text Block]	Franchise Rights. For its restaurant acquisitions prior to 2002, the Company generally allocated to franchise rights, an intangible asset, the excess of purchase price and related costs over the value assigned to the net tangible and intangible assets acquired. For acquisitions subsequent to 2002, the Company determined the fair value of franchise rights based upon the acquired restaurants' future earnings, discounting those earnings using an appropriate market discount rate and subtracting a contributory charge for net working capital, property and equipment and assembled workforce to determine the fair value attributable to these franchise rights. Amounts allocated to franchise rights for each acquisition are amortized using the straight-line method over the average remaining term of the acquired franchise agreements plus one twenty -year renewal period. Franchise Agreements. Fees for initial franchises and renewals are amortized using the straight-line method over the term of the agreement, which is generally twenty years . Favorable and Unfavorable Leases. Favorable and unfavorable leases are due to the terms of acquired operating lease contracts being favorable or unfavorable relative to market terms of comparable leases on the acquisition date. Favorable and unfavorable leases are amortized as a component of rent expense on a straight-line basis over the remaining lease terms at the time of the acquisition. Favorable and Unfavorable Leases. Amounts allocated to favorable and unfavorable leases are being amortized using the straight-line method over the remaining terms of the underlying lease agreements as a net reduction of restaurant rent expense. Franchise Rights. Amounts allocated to franchise rights for each acquisition of Burger King restaurants are amortized using the straight-line method over the average remaining term of the acquired franchise agreements plus one twenty -year renewal period.

Impairment Of Long-Lived Asse29

Impairment Of Long-Lived Assets And Other Lease Charges (Policies)	12 Months Ended
	Jan. 03, 2016
Restructuring Costs and Asset Impairment Charges [Abstract]
Impairment or Disposal of Long-Lived Assets [Policy Text Block]	Impairment of Long-Lived Assets. The Company assesses the recoverability of property and equipment, franchise rights and other intangible assets by determining whether the carrying value of these assets can be recovered over their respective remaining lives through undiscounted future operating cash flows. Impairment is reviewed whenever events or changes in circumstances indicate that the carrying amounts of these assets may not be fully recoverable. The Company reviews its long-lived assets, principally property and equipment, for impairment at the restaurant level. If an indicator of impairment exists for any of its assets, an estimate of the undiscounted future cash flows over the life of the primary asset for each restaurant is compared to that long-lived asset’s carrying value. If the carrying value is greater than the undiscounted cash flow, the Company then determines the fair value of the asset and if an asset is determined to be impaired, the loss is measured by the excess of the carrying amount of the asset over its fair value. For closed restaurant locations, the Company reviews the future minimum lease payments and related ancillary costs from the date of the restaurant closure to the end of the remaining lease term and records a lease charge for the lease liabilities to be incurred, net of any estimated sublease recoveries.

Leases (Policies)

Leases (Policies)	12 Months Ended
	Jan. 03, 2016
Leases [Abstract]
Leases [Policy Text Block]	Leases. All leases are reviewed for capital or operating classification at their inception. The majority of the Company’s leases are operating leases. Many of the lease agreements contain rent holidays, rent escalation clauses and/or contingent rent provisions. Rent expense for leases that contain scheduled rent increases is recognized on a straight-line basis over the lease term, including any option periods included in the determination of the lease term. Contingent rentals are generally based upon a percentage of sales or a percentage of sales in excess of stipulated amounts and are generally not considered minimum rent payments but are recognized as rent expense when incurred. The Company utilizes land and buildings in its operations under various lease agreements. The Company does not consider any one of these individual leases material to the Company's operations. Initial lease terms are generally for twenty years and, in many cases, provide for renewal options and in most cases rent escalations. Certain leases require contingent rent, determined as a percentage of sales as defined by the terms of the applicable lease agreement. For most locations, the Company is obligated for occupancy related costs including payment of property taxes, insurance and utilities.

Net Income (Loss) Per Share Ear

Net Income (Loss) Per Share Earnings per share narrative (Policies)	12 Months Ended
	Jan. 03, 2016
Earnings Per Share [Abstract]
Earnings Per Share, Policy [Policy Text Block]	The Company applies the two-class method to calculate and present net income (loss) per share. The Company's non-vested share awards and Series A Convertible Preferred Stock issued to BKC contain non-forfeitable rights to dividends and are considered participating securities for purposes of computing net income (loss) per share pursuant to the two-class method. Under the two-class method, net earnings are reduced by the amount of dividends declared (whether paid or unpaid) and the remaining undistributed earnings are then allocated to common stock and participating securities, based on their respective rights to receive dividends. As the Company incurred net losses for the years ended December 28, 2014 and December 29, 2013 and those losses are not allocated to the participating securities under the two-class method, such method is not applicable for the aforementioned reporting periods. Basic net income (loss) per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of shares of common stock outstanding for the reporting period. Diluted net income (loss) per share reflects additional shares of common stock outstanding, where applicable, calculated using the treasury stock method or the two-class method.

Basis Of Presentation (Tables)

Basis Of Presentation (Tables)	12 Months Ended
	Jan. 03, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Property and equipment [Table Text Block]	The Company capitalizes all direct costs incurred to construct and substantially improve its restaurants. These costs are depreciated and charged to expense based upon their property classification when placed in service. Property and equipment is recorded at cost. Repair and maintenance activities are expensed as incurred. Depreciation and amortization is provided using the straight-line method over the following estimated useful lives: Owned buildings 9 to 30 years Equipment 3 to 7 years Computer hardware and software 3 to 7 years Assets subject to capital leases Shorter of useful life or lease term Property and equipment at January 3, 2016 and December 28, 2014 consisted of the following: January 3, 2016 December 28, 2014 Land $ 19,126 $ 6,316 Owned buildings 13,625 8,335 Leasehold improvements 215,673 185,109 Equipment 181,283 170,053 Assets subject to capital leases 16,547 16,018 446,254 385,831 Less accumulated depreciation and amortization (226,140 ) (206,448 ) $ 220,114 $ 179,383

Acquisition (Tables)

Acquisition (Tables)	12 Months Ended
	Jan. 03, 2016
Business Acquisition [Line Items]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	2014 Acquisitions During the year ended December 28, 2014, the Company acquired an aggregate of 123 restaurants from other franchisees, which are referred to as the "2014 acquired restaurants", in the following transactions: Closing Date Number of Restaurants Purchase Price Number of Fee-Owned Restaurants (1) Market Location April 30, 2014 (1) 4 $ 681 Fort Wayne, Indiana June 30, 2014 (1) 4 3,819 1 Pittsburgh, Pennsylvania July 22, 2014 21 8,609 Rochester, New York and Southern Tier of Western New York October 8, 2014 (1) 30 20,330 12 Wilmington and Greenville, North Carolina November 4, 2014 64 18,761 Nashville, Tennessee; Indiana and Illinois 123 $ 52,200 13 (1) The 2014 acquisitions included the purchase of 13 fee-owned properties. Ten of these fee-owned properties were sold in sale-leaseback transactions during the fourth quarter of 2014 for net proceeds of $12,961 and one property was sold in a sale-leaseback transaction in 2015 for net proceeds of $1,123 . (2) In connection with the acquisition on November 4, 2014 , the Company entered into an agreement with BKC to remodel 46 of the resta During the year ended January 3, 2016, the Company acquired an aggregate of 55 restaurants from other franchisees, which are referred to as the "2015 acquired restaurants", in the following transactions: Closing Date Number of Restaurants Purchase Price Number of Fee-Owned Restaurants (1) Market Location March 31, 2015 4 $ 794 Northern Vermont August 4, 2015 5 663 Charlotte, North Carolina October 1, 2015 (2) 5 5,044 1 Wheeling, West Virginia October 20, 2015 1 709 Kalamazoo, Michigan November 17, 2015 2 618 Evansville, Indiana November 17, 2015 (2) 6 10,945 5 Evansville, Indiana December 1, 2015 (2) 23 26,175 10 Detroit, Michigan December 8, 2015 9 7,802 Northern New Jersey 55 $ 52,750 16 (1) The 2015 acquisitions included the purchase of 16 fee-owned properties. Three of these fee-owned properties were sold in sale-leaseback transactions during the fourth quarter of 2015 for net proceeds of $4.3 million . The remaining thirteen fee-owned properties valued at $18.3 million are expected to be sold in sale-leaseback transactions in 2016 although there can be no assurance that such transactions will be completed in 2016 or at all.
Schedule of Purchase Price Allocation [Table Text Block]	(2) Acquisitions resulting from the exercise of the ROFR. The Company allocated the aggregate purchase price to the net tangible and intangible assets acquired in the acquisitions at their estimated fair values. The following table summarizes the final allocation of t The following table summarizes the final allocation of the aggregate purchase price for the five 2014 acquisitions: Inventory $ 1,267 Land and buildings 15,955 Restaurant equipment 5,818 Restaurant equipment - subject to capital lease 1,381 Leasehold improvements 1,804 Franchise fees 3,064 Franchise rights 17,098 Favorable leases 2,096 Deferred income taxes 1,526 Other assets 65 Goodwill 9,631 Capital lease obligation for restaurant equipment (1,458 ) Unfavorable leases (5,912 ) Other liabilities (135 ) Net assets acquired $ 52,200
Business Acquisition, Pro Forma Information [Table Text Block]	The following table summarizes the Company's unaudited proforma operating results: Year ended December 28, 2014 December 29, 2013 Restaurant sales $ 793,521 $ 800,264 Net income (loss) $ (31,364 ) $ (9,964 ) Basic and diluted net loss per share $ (1.02 ) $ (0.43 ) The following table summarizes the Company's unaudited proforma operating results: Year Ended January 3, 2016 December 28, 2014 (1) Restaurant sales $ 918,456 $ 862,357 Net income (loss) $ 6,447 $ (27,252 ) Basic and diluted net income (loss) per share $ 0.14 $ (0.88 ) (1) Includes pro forma adjustments for 2014 acquisitions of restaurant sales of $100.8 million and net income of $4.8 million .
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	The weighted average amortization period of the amortizable intangible assets acquired is as follows: 2015 Acquisitions 2014 Acquisitions Favorable leases 15.5 13.4 Unfavorable leases 6.5 15.0 Franchise rights 26.6 30.4

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Jan. 03, 2016
Property, Plant and Equipment [Abstract]
Property and equipment [Table Text Block]	The Company capitalizes all direct costs incurred to construct and substantially improve its restaurants. These costs are depreciated and charged to expense based upon their property classification when placed in service. Property and equipment is recorded at cost. Repair and maintenance activities are expensed as incurred. Depreciation and amortization is provided using the straight-line method over the following estimated useful lives: Owned buildings 9 to 30 years Equipment 3 to 7 years Computer hardware and software 3 to 7 years Assets subject to capital leases Shorter of useful life or lease term Property and equipment at January 3, 2016 and December 28, 2014 consisted of the following: January 3, 2016 December 28, 2014 Land $ 19,126 $ 6,316 Owned buildings 13,625 8,335 Leasehold improvements 215,673 185,109 Equipment 181,283 170,053 Assets subject to capital leases 16,547 16,018 446,254 385,831 Less accumulated depreciation and amortization (226,140 ) (206,448 ) $ 220,114 $ 179,383

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Jan. 03, 2016
Goodwill [Line Items]
Schedule of Goodwill [Table Text Block]	Goodwill at December 29, 2013 $ 8,162 Acquisitions of restaurants (Note 2) 9,631 Goodwill at December 28, 2014 17,793 Acquisitions of restaurants (Note 2) 2,645 Goodwill at January 3, 2016 $ 20,438
Intangible Assets [Table Text Block]	The following is a summary of the Company’s favorable and unfavorable leases as of the respective balance sheet dates, which are included as assets and liabilities, respectively, on the accompanying consolidated balance sheets: January 3, 2016 December 28, 2014 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Favorable leases $ 6,991 $ 1,339 $ 5,566 $ 841 Unfavorable leases $ 15,448 $ 3,444 $ 15,267 $ 2,240 The following is a summary of the Company’s franchise rights as of the respective balance sheet dates: January 3, 2016 December 28, 2014 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Franchise rights $ 206,750 $ 87,869 $ 186,084 $ 83,184

Impairment Of Long-Lived Asse36

Impairment Of Long-Lived Assets And Other Lease Charges (Tables)	12 Months Ended
	Jan. 03, 2016
Restructuring Costs and Asset Impairment Charges [Abstract]
Closed Restaurant Reserve [Table Text Block]	The following table presents the activity in the accrual for closed restaurant locations: January 3, 2016 December 28, 2014 Balance, beginning of year $ 1,721 $ 1,466 Provisions for restaurant closures 1,472 724 Changes in estimates of accrued costs (95 ) 87 Payments, net (1,228 ) (721 ) Other adjustments, including the effect of discounting future obligations 218 165 Balance, end of year $ 2,088 $ 1,721

Other Liabilities, Long-Term (T

Other Liabilities, Long-Term (Tables)	12 Months Ended
	Jan. 03, 2016
Liabilities, Noncurrent [Abstract]
Schedule of Other Liabilities [Table Text Block]	Other liabilities, long-term, at January 3, 2016 and December 28, 2014 consisted of the following: January 3, 2016 December 28, 2014 Accrued occupancy costs $ 10,473 $ 9,287 Accrued workers’ compensation and general liability claims 3,606 3,211 Deferred compensation 997 567 Long-term obligation to BKC for right of first refusal 190 939 Other 1,849 2,153 $ 17,115 $ 16,157

Leases (Tables)

Leases (Tables)	12 Months Ended
	Jan. 03, 2016
Leases [Abstract]
Schedule of minimum rent commitments [Table Text Block]	Minimum rent commitments under capital and non-cancelable operating leases at January 3, 2016 were as follows : Fiscal year ending: Capital Operating January 1, 2017 $ 1,943 $ 57,305 December 31, 2017 1,943 55,209 December 30, 2018 1,949 53,572 December 29, 2019 1,950 51,998 January 3, 2021 1,278 49,828 Thereafter 481 433,891 Total minimum lease payments 9,544 $ 701,803 Less amount representing interest (1,538 ) Total obligations under capital leases 8,006 Less current portion (1,435 ) Long-term obligations under capital leases $ 6,571
Schedule of rent expense [Table Text Block]	Total rent expense on operating leases, including contingent rent on both operating and capital leases, was as follows: Year ended January 3, 2016 December 28, 2014 December 29, 2013 Minimum rent on real property $ 53,085 $ 45,371 $ 43,650 Contingent rent on real property 5,011 3,494 3,548 Restaurant rent expense 58,096 48,865 47,198 Administrative and equipment rent 276 264 225 $ 58,372 $ 49,129 $ 47,423

Long-Term Debt Long-Term Debt (

Long-Term Debt Long-Term Debt (Tables)	12 Months Ended
	Jan. 03, 2016
Long-term Debt, Unclassified [Abstract]
Schedule of Long-term Debt Instruments [Table Text Block]	Long-term debt at January 3, 2016 and December 28, 2014 consisted of the following: January 3, 2016 December 28, 2014 Collateralized: Carrols Restaurant Group 8% Senior Secured Second Lien Notes $ 200,000 $ — Carrols Restaurant Group 11.25% Senior Secured Second Lien Notes — 150,000 Capital leases 8,006 8,694 208,006 158,694 Less: current portion (1,435 ) (1,272 ) Less: deferred financing costs (4,529 ) (3,170 ) $ 202,042 $ 154,252
Schedule of Maturities of Long-term Debt [Table Text Block]	At January 3, 2016 , principal payments required on long-term debt, including capital leases, were as follows: 2016 $ 1,435 2017 1,536 2018 1,649 2019 1,766 2020 1,211 Thereafter 200,409 $ 208,006

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jan. 03, 2016
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The provision (benefit) for income taxes was comprised of the following: Year ended January 3, 2016 December 28, 2014 December 29, 2013 Current: Federal $ — $ — $ (4,325 ) State — 217 212 — 217 (4,113 ) Deferred: Federal (2,901 ) (11,330 ) (5,561 ) State (58 ) (1,448 ) (1,347 ) (2,959 ) (12,778 ) (6,908 ) Change in valuation allowance 2,959 24,326 624 Provision (benefit) for income taxes $ — $ 11,765 $ (10,397 )
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The components of deferred income tax assets and liabilities at January 3, 2016 and December 28, 2014 were as follows: January 3, 2016 December 28, 2014 Deferred income tax assets: Deferred income on sale-leaseback of certain real estate $ 4,881 $ 5,857 Lease financing obligations 242 227 Postretirement benefit obligations 1,229 1,244 Stock-based compensation expense 378 273 Federal net operating loss carryforwards 17,696 11,091 State net operating loss carryforwards 3,795 3,077 Goodwill and other intangibles, net 2,639 2,641 Occupancy costs 7,120 7,017 Tax credit carryforwards 13,667 9,498 Accrued vacation benefits 2,314 2,020 Accrued workers compensation 2,087 2,020 Other 1,869 2,074 Gross deferred income tax assets 57,917 47,039 Less: Valuation allowance (30,374 ) (27,423 ) Net deferred income tax assets $ 27,543 $ 19,616 Deferred income tax liabilities: Accumulated other comprehensive income-postretirement benefits $ (42 ) $ (34 ) Inventory and other reserves (103 ) (246 ) Property and equipment depreciation (3,803 ) 4,080 Franchise rights (23,595 ) (23,416 ) Total deferred income tax liabilities $ (27,543 ) $ (19,616 ) Carrying value of net deferred income tax assets $ — $ —
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	A reconciliation of the statutory federal income tax benefit to the tax provision (benefit) applied to income from continuing operations for the years ended January 3, 2016 , December 28, 2014 , and December 29, 2013 was as follows: Year ended January 3, 2016 December 28, 2014 December 29, 2013 Statutory federal income tax benefit $ 1 $ (9,223 ) $ (8,371 ) State income taxes, net of federal benefit 6 (749 ) (656 ) Change in valuation allowances 2,959 24,326 624 Employment tax credits (2,710 ) (2,291 ) (2,298 ) Miscellaneous (256 ) (298 ) 304 Provision (benefit) for income taxes $ — $ 11,765 $ (10,397 )

Stock-based Compensation Stock-

Stock-based Compensation Stock-Based Compensation (Tables)	12 Months Ended
	Jan. 03, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Nonvested Share Activity [Table Text Block]	A summary of all non-vested share activity for the year ended January 3, 2016 was as follows: Shares Weighted Average Grant Date Price Non-vested at December 28, 2014 395,427 $ 6.68 Granted 295,741 8.22 Vested (212,650) 7.26 Forfeited (9,748) 6.21 Non-vested at January 3, 2016 468,770 7.40

Net Income (Loss) Per Share E42

Net Income (Loss) Per Share Earnings per Share Table (Tables)	12 Months Ended
	Jan. 03, 2016
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The following table sets forth the calculation of basic and diluted net income (loss) per share: Year ended January 3, 2016 December 28, 2014 December 29, 2013 Basic net income (loss) per share: Net income (loss) $ 4 $ (38,117 ) $ (13,519 ) Less: Income attributable to non-vested shares — — — Less: Income attributable to preferred stock (1 ) — — Net income available to common stockholders $ 3 $ (38,117 ) $ (13,519 ) Weighted average common shares outstanding 34,958,847 30,885,275 22,958,963 Basic net income (loss) per share $ 0.00 $ (1.23 ) $ (0.59 ) Diluted net income (loss) per share: Net income (loss) $ 4 $ (38,117 ) $ (13,519 ) Shares used in computed basic net income (loss) per share 34,958,847 30,885,275 22,958,963 Dilutive effect of preferred stock and non-vested shares 9,664,404 — — Shares used in computed diluted net income (loss) per share 44,623,251 30,885,275 22,958,963 Diluted net income (loss) per share $ 0.00 $ (1.23 ) $ (0.59 ) Shares excluded from diluted net income (loss) per share computation (1) — 9,810,007 10,077,503 (1) Shares issuable upon conversion of preferred stock and non-vested shares were excluded from the computation of diluted net loss in periods of net loss because their effect would have been anti-dilutive.

Postretirement Benefits (Tables

Postretirement Benefits (Tables)	12 Months Ended
	Jan. 03, 2016
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]
Schedule of Net Funded Status [Table Text Block]	The following was the plan status and accumulated postretirement benefit obligation (APBO) at January 3, 2016 and December 28, 2014 : January 3, 2016 December 28, 2014 Change in benefit obligation: Benefit obligation at beginning of year $ 3,121 $ 2,370 Service cost 127 85 Interest cost 114 92 Plan participants' contributions 101 89 Actuarial loss (gain) (214 ) 808 Benefits paid (220 ) (342 ) Medicare part D prescription drug subsidy 31 19 Benefit obligation at end of year $ 3,060 $ 3,121 Change in plan assets: Fair value of plan assets at beginning of year $ — $ — Employer contributions 88 234 Plan participants' contributions 101 89 Benefits paid (220 ) (342 ) Medicare part D prescription drug subsidy 31 19 Fair value of plan assets at end of year — — Funded status $ (3,060 ) $ (3,121 ) Weighted average assumptions: Discount rate used to determine benefit obligations 4.25 % 3.83 % Discount rate used to determine net periodic benefit cost 3.83 % 4.48 %
Schedule of Net Benefit Costs [Table Text Block]	Components of net periodic postretirement benefit income recognized in the consolidated statements of operations were: Year ended January 3, 2016 December 28, 2014 December 29, 2013 Service cost $ 127 $ 85 $ 89 Interest cost 114 92 91 Amortization of net gains and losses 163 104 135 Amortization of prior service credit (355 ) (355 ) (357 ) Net periodic postretirement benefit expense (income) $ 49 $ (74 ) $ (42 )
Schedule of Net Periodic Benefit Cost Not yet Recognized [Table Text Block]	Amounts recognized in accumulated other comprehensive income that have not yet been recognized as components of net periodic benefit income, consisted of: Year ended January 3, 2016 December 28, 2014 Prior service credit $ 2,327 $ 2,682 Net loss (2,218 ) (2,595 ) Deferred income taxes (444 ) (444 ) Accumulated other comprehensive loss $ (335 ) $ (357 )
Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]	The following table reflects the changes in accumulated other comprehensive income for the years ended January 3, 2016 and December 28, 2014 : Year ended January 3, 2016 December 28, 2014 Net actuarial loss (gain) $ (214 ) $ 808 Amortization of net loss (163 ) (104 ) Amortization of prior service credit 355 355 Total recognized in accumulated other comprehensive loss $ (22 ) $ 1,059
Schedule of Health Care Cost Trend Rates [Table Text Block]	Assumed health care cost trend rates at year end were as follows: January 3, 2016 December 28, 2014 December 29, 2013 Medical benefits cost trend rate assumed for the following year pre-65 7.75 % 8.00 % 7.50 % Medical benefits cost trend rate assumed for the following year post-65 6.75 % 7.00 % 5.88 % Prescription drug benefit cost trend rate assumed for the following year 11.00 % 9.00 % 6.75 % Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) 3.89 % 3.89 % 5.00 % Year that the rate reaches the ultimate trend rate 2075 2075 2021
Schedule of Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates [Table Text Block]	A one-percentage-point change in the health care cost trend rates would have the following effects: 1% Point Increase 1% Point Decrease Effect on total of service and interest cost components $ 66 $ 47 Effect on postretirement benefit obligation 584 434

Selected Quarterly Financial 44

Selected Quarterly Financial and Earnings Data (Unaudited) (Tables)	12 Months Ended
	Jan. 03, 2016
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information [Table Text Block]	Selected Quarterly Financial Data (Unaudited) Year Ended January 3, 2016 First Quarter Second Quarter Third Quarter Fourth Quarter (7) Restaurant sales $ 193,170 $ 219,102 (1) $ 217,676 (1) $ 229,056 (1) Income (loss) from operations (4,462) (2) 12,358 (1)(2) 11,751 (1)(2) 11,561 (1)(2) Net income (loss) (9,276) (4,977) 7,239 7,018 Basic and diluted net income (loss) per share (0.27 ) (0.14 ) 0.16 0.16 Restaurants at end of period 659 (5) 657 660 705 Year Ended December 28, 2014 First Quarter Second Quarter Third Quarter Fourth Quarter Restaurant sales $ 151,453 $ 168,583 (3) $ 179,822 (3) $ 192,897 (3) Income (loss) from operations (6,484) (4) 1,597 (3)(4) 330 (3)(4) (2,994) (3)(4) Net loss (7,429) (1,932) (1,721) (27,035) (6) Basic and diluted net loss per share (0.32 ) (0.06 ) (0.05 ) (0.78 ) Restaurants at end of period 560 560 581 674 (1) In fiscal 2015 the Company acquired four restaurants in the second quarter, five restaurants in the third quarter and 46 restaurants in the fourth quarter (See Note 2). In fiscal 2015 the Company recorded acquisition costs related to the 2014 and 2015 acquisitions of $0.2 million in the first quarter, $0.1 million in the third quarter, and $0.8 million in the fourth quarter(See Note 2). (2) In fiscal 2015 the Company recorded impairment and other lease charges of $1.6 million in the first quarter, $0.7 million in the second quarter, $0.4 million in the third quarter and $0.3 million in the fourth quarter (See Note 5). (3) In fiscal 2014 the Company acquired four restaurants in the second quarter, 25 restaurants in the third quarter and 94 restaurants in the fourth quarter (See Note 2). In fiscal 2014 the Company recorded acquisition costs related to the 2014 acquisitions of $0.1 million in the first quarter, $0.2 million in the second quarter, $0.4 million in the third quarter, and $1.2 million in the fourth quarter (See Note 2). (4) In fiscal 2014 the Company recorded impairment and other lease charges of $0.6 million in the first quarter, $0.4 million in the second quarter, $0.8 million in the third quarter and $1.7 million in the fourth quarter (See Note 5). (5) The Company closed 15 restaurants during the first quarter of fiscal 2015. (6) The Company recorded income tax expense of $24.3 million related to establishing a valuation allowance for all of the Company's net deferred tax assets in the fourth quarter of 2014 (See Note 9). (7) The fourth quarter of fiscal 2015 contained 14 weeks.

Basis Of Presentation Narrative

Basis Of Presentation Narrative (Details)	3 Months Ended	12 Months Ended
	Jan. 03, 2016USD ($)	Jan. 03, 2016USD ($)	Dec. 28, 2014	Dec. 29, 2013USD ($)	Sep. 27, 2015	Jun. 28, 2015	Mar. 29, 2015	Sep. 28, 2014	Jun. 29, 2014	Mar. 30, 2014
Entity Information [Line Items]
Number of restaurants	705	705	674		660	657	659	581	560	560
Number of states	16	16
Weeks In fiscal period	14	53	52	52
Franchise Term Renewal Period		20 years
Franchise Agreement, Term		20 years
Cash, FDIC Insured Amount	$ 250,000	$ 250,000
Number of Reportable Segments		1
Distribution of Net Assets, Spin-Off				$ (688,000)
Administrative Costs, Fees for Services under Transition Services Agreement				$ 3,400,000
Minimum [Member]
Entity Information [Line Items]
Weeks In fiscal period		52
Maximum [Member]
Entity Information [Line Items]
Weeks In fiscal period		53

Basis Of Presentation Property

Basis Of Presentation Property and Equipment (Details)	12 Months Ended
	Jan. 03, 2016
Property and equipment [Line Items]
Operating leases, term	20 years
Building [Member] | Maximum [Member]
Property and equipment [Line Items]
Useful life	30 years
Building [Member] | Minimum [Member]
Property and equipment [Line Items]
Useful life	9 years
Equipment [Member] | Maximum [Member]
Property and equipment [Line Items]
Useful life	7 years
Equipment [Member] | Minimum [Member]
Property and equipment [Line Items]
Useful life	3 years
Computer Equipment [Member] | Maximum [Member]
Property and equipment [Line Items]
Useful life	7 years
Computer Equipment [Member] | Minimum [Member]
Property and equipment [Line Items]
Useful life	3 years

Basis Of Presentation Fair Valu

Basis Of Presentation Fair Value Measurements (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term Debt, Fair Value	$ 212
Underperforming Restaurants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Asset Impairment Charges	$ 1.5	$ 2.6	$ 2.8

Basis Of Presentation Stock-Bas

Basis Of Presentation Stock-Based Compensation (Details)	12 Months Ended
	Jan. 03, 2016Rate
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Forfeiture rate	0.00%
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Forfeiture rate	15.00%
Management [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Award Vesting Rate	25.00%
Stock Award Vesting Period	4 years
Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Award Vesting Rate	20.00%
Stock Award Vesting Period	5 years
Director [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Award Vesting Period	2 years
Director [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Award Vesting Period	5 years

Basis Of Presentation Recently

Basis Of Presentation Recently Issued Accounting Pronouncements (Details) - USD ($) $ in Thousands	Jan. 03, 2016	Dec. 28, 2014
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred Finance Costs, Net	$ 4,529	$ 3,170
Deferred Tax Assets, Net, Current		1,642
Lease Financing Obligations [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred Finance Costs, Noncurrent, Net	$ 10	$ 12

Basis Of Presentation Subsequen

Basis Of Presentation Subsequent Events (Details) $ in Thousands	Feb. 23, 2016USD ($)	Jan. 03, 2016	Sep. 27, 2015	Jun. 28, 2015	Dec. 28, 2014	Sep. 28, 2014	Jun. 29, 2014	Jan. 03, 2016USD ($)	Dec. 28, 2014USD ($)	Dec. 29, 2013USD ($)
Subsequent Event [Line Items]
Restaurants Acquired		46	5	4	94	25	4	55	123
Payments to Acquire Businesses, Net of Cash Acquired								$ (52,750)	$ (52,200)	$ 0
Subsequent Event [Member]
Subsequent Event [Line Items]
Restaurants Acquired	12
Payments to Acquire Businesses, Net of Cash Acquired	$ (7,100)

Acquisition Table of 2015 Acqui

Acquisition Table of 2015 Acquisitions (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 03, 2016USD ($)	Sep. 27, 2015USD ($)	Jun. 28, 2015	Mar. 29, 2015USD ($)	Dec. 28, 2014USD ($)	Sep. 28, 2014USD ($)	Jun. 29, 2014USD ($)	Mar. 30, 2014USD ($)	Jan. 03, 2016USD ($)	Dec. 28, 2014USD ($)	Dec. 29, 2013USD ($)
Business Acquisition [Line Items]
Restaurants Acquired	46	5	4		94	25	4		55	123
Payments to Acquire Businesses, Net of Cash Acquired									$ 52,750	$ 52,200	$ 0
Proceeds from sale-leaseback transactions									9,148	19,565	$ 3,144
Land and building	$ 22,614				$ 15,955				$ 22,614	$ 15,955
Acquisition-related costs	$ 800	$ 100		$ 200	$ 1,200	$ 400	$ 200	$ 100
2015 Acquisitions [Member]
Business Acquisition [Line Items]
Properties purchased for sale-leaseback, number									16
Properties sold in sale-leaseback transactions	3
Proceeds from sale-leaseback transactions	$ 4,300
Revenue of acquired restaurants since acquisition									$ 12,900
Acquisition-related costs									$ 1,000
March 31, 2015 Acquisition [Member]
Business Acquisition [Line Items]
Restaurants Acquired									4
Payments to Acquire Businesses, Net of Cash Acquired									$ 794
August 4, 2015 Acquisition [Member]
Business Acquisition [Line Items]
Restaurants Acquired									5
Payments to Acquire Businesses, Net of Cash Acquired									$ 663
October 1, 2015 Acquisition [Member]
Business Acquisition [Line Items]
Restaurants Acquired									5
Payments to Acquire Businesses, Net of Cash Acquired									$ 5,044
Properties purchased for sale-leaseback, number									1
October 20, 2015 Acquisition [Member]
Business Acquisition [Line Items]
Restaurants Acquired									1
Payments to Acquire Businesses, Net of Cash Acquired									$ 709
November 17, 2015 Acquisition 1 [Member]
Business Acquisition [Line Items]
Restaurants Acquired									2
Payments to Acquire Businesses, Net of Cash Acquired									$ 618
November 17, 2015 Acquisition 2 [Member]
Business Acquisition [Line Items]
Restaurants Acquired									6
Payments to Acquire Businesses, Net of Cash Acquired									$ 10,945
Properties purchased for sale-leaseback, number									5
December 1, 2015 Acquisition [Member]
Business Acquisition [Line Items]
Restaurants Acquired									23
Payments to Acquire Businesses, Net of Cash Acquired									$ 26,175
Properties purchased for sale-leaseback, number									10
December 8, 2015 Acquisition [Member]
Business Acquisition [Line Items]
Restaurants Acquired									9
Payments to Acquire Businesses, Net of Cash Acquired									$ 7,802
Expected to be Sold in Next Fiscal Year [Member] | 2015 Acquisitions [Member]
Business Acquisition [Line Items]
Properties sold in sale-leaseback transactions	13
Land and building	$ 18,300								$ 18,300

Acquisition Purchase Price Allo

Acquisition Purchase Price Allocation, 2015 Acquisitions (Details) $ in Thousands	12 Months Ended
	Jan. 03, 2016USD ($)	Dec. 28, 2014USD ($)	Dec. 29, 2013USD ($)
Business Acquisition [Line Items]
Number of acquisitions	8	5
Inventory	$ 544	$ 1,267
Land and building	22,614	15,955
Restaurant equipment	2,844	5,818
Restaurant equipment - subject to capital lease	443	1,381
Leasehold improvements	1,770	1,804
Franchise fees	1,000	3,064
Franchise rights	20,666	17,098
Favorable leases	1,475	2,096
Goodwill	20,438	17,793	$ 8,162
Capital lease obligation for restaurant equipment	(494)	(1,458)
Unfavorable leases	(324)	(5,912)
Other liabilities	(433)	(135)
Purchase price	52,750	$ 52,200
2015 Acquisitions [Member]
Business Acquisition [Line Items]
Goodwill	$ 2,645

Acquisition Pro Forma Informati

Acquisition Pro Forma Information, 2015 Acquisitions (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
2015 Acquisitions [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Restaurant sales	$ 918,456	$ 862,357
Net income (loss)	$ 6,447	$ (27,252)
Basic and diluted net income (loss) per share	$ 0.14	$ (0.88)
2014 Acquisitions [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Restaurant sales		$ 793,521	$ 800,264
Net income (loss)		$ (31,364)	$ (9,964)
Basic and diluted net income (loss) per share		$ (1.02)	$ (0.43)
Business Acquisition, Pro Forma Revenue Adjustment		$ 100,800
Business Acquisition, Pro Forma Net Income Adjustments		$ 4,800

Acquisition Table of 2014 Acqui

Acquisition Table of 2014 Acquisitions (Details)	3 Months Ended								12 Months Ended
	Jan. 03, 2016USD ($)	Sep. 27, 2015USD ($)	Jun. 28, 2015	Mar. 29, 2015USD ($)	Dec. 28, 2014USD ($)	Sep. 28, 2014USD ($)	Jun. 29, 2014USD ($)	Mar. 30, 2014USD ($)	Jan. 03, 2016USD ($)	Dec. 28, 2014USD ($)	Dec. 29, 2013USD ($)
Business Acquisition [Line Items]
Restaurants Acquired	46	5	4		94	25	4		55	123
Payments to Acquire Businesses, Net of Cash Acquired									$ 52,750,000	$ 52,200,000	$ 0
Proceeds from sale-leaseback transactions									$ 9,148,000	$ 19,565,000	$ 3,144,000
Acquisition-related costs	$ 800,000	$ 100,000		$ 200,000	$ 1,200,000	$ 400,000	$ 200,000	$ 100,000
April 30, 2014 Acquisition [Member]
Business Acquisition [Line Items]
Restaurants Acquired										4
Payments to Acquire Businesses, Net of Cash Acquired										$ 681,000
June 30, 2014 Acquisition [Member]
Business Acquisition [Line Items]
Restaurants Acquired										4
Properties purchased for sale-leaseback, number										1
Payments to Acquire Businesses, Net of Cash Acquired										$ 3,819,000
July 22, 2014 Acquisition [Member]
Business Acquisition [Line Items]
Restaurants Acquired										21
Payments to Acquire Businesses, Net of Cash Acquired										$ 8,609,000
October 8, 2014 Acquisition [Member]
Business Acquisition [Line Items]
Restaurants Acquired										30
Properties purchased for sale-leaseback, number										12
Payments to Acquire Businesses, Net of Cash Acquired										$ 20,330,000
November 4, 2014 Acquisition [Member]
Business Acquisition [Line Items]
Restaurants Acquired										64
Payments to Acquire Businesses, Net of Cash Acquired										$ 18,761,000
Restaurants to be remodeled										46
2014 Acquisitions [Member]
Business Acquisition [Line Items]
Properties purchased for sale-leaseback, number										13
Properties sold in sale-leaseback transactions					10				1
Proceeds from sale-leaseback transactions					$ 12,961,000				$ 1,123,000
Revenue of acquired restaurants since acquisition									144,600,000	$ 34,000,000
Acquisition-related costs									$ 200,000	$ 1,900,000

Acquisition Purchase Price Al55

Acquisition Purchase Price Allocation, 2014 Acquisitions (Details)	12 Months Ended
	Jan. 03, 2016USD ($)	Dec. 28, 2014USD ($)	Dec. 29, 2013USD ($)
Business Acquisition [Line Items]
Number of acquisitions	8	5
Inventory	$ 544,000	$ 1,267,000
Land and building	22,614,000	15,955,000
Restaurant equipment	2,844,000	5,818,000
Restaurant equipment - subject to capital lease	443,000	1,381,000
Leasehold improvements	1,770,000	1,804,000
Franchise fees	1,000,000	3,064,000
Franchise rights	20,666,000	17,098,000
Favorable leases	1,475,000	2,096,000
Deferred income taxes		1,526,000
Other assets		65,000
Goodwill	20,438,000	17,793,000	$ 8,162,000
Capital lease obligation for restaurant equipment	(494,000)	(1,458,000)
Unfavorable leases	(324,000)	(5,912,000)
Other liabilities	(433,000)	(135,000)
Purchase price	$ 52,750,000	52,200,000
2014 Acquisitions [Member]
Business Acquisition [Line Items]
Deferred income taxes		7,221
Goodwill		$ 9,631,000

Acquisition Pro Forma Informa56

Acquisition Pro Forma Information, 2014 Acquisitions (Details) - 2014 Acquisitions [Member] - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 28, 2014	Dec. 29, 2013
Business Acquisition [Line Items]
Restaurant sales	$ 793,521	$ 800,264
Net income (loss)	$ (31,364)	$ (9,964)
Basic and diluted net income (loss) per share	$ (1.02)	$ (0.43)

Acquisition Details (Details)

Acquisition Details (Details) - USD ($)	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014
Business Acquisition [Line Items]
Deferred income taxes		$ 1,526,000
2015 Acquisitions [Member]
Business Acquisition [Line Items]
Deferred income taxes	$ 3,311
2014 Acquisitions [Member]
Business Acquisition [Line Items]
Deferred income taxes		$ 7,221
Off-Market Favorable Lease [Member] | 2015 Acquisitions [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	15 years 6 months
Off-Market Favorable Lease [Member] | 2014 Acquisitions [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		13 years 5 months
Above Market Leases [Member] | 2015 Acquisitions [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	6 years 6 months
Above Market Leases [Member] | 2014 Acquisitions [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		15 years
Franchise Rights [Member] | 2015 Acquisitions [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	26 years 7 months
Franchise Rights [Member] | 2014 Acquisitions [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		30 years 5 months

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Property and equipment [Line Items]
Land	$ 19,126	$ 6,316
Owned buildings	13,625	8,335
Leasehold improvements	215,673	185,109
Equipment	181,283	170,053
Assets subject to capital leases	16,547	16,018
Propert and equipment, gross	446,254	385,831
Less accumulated depreciation and amortization	(226,140)	(206,448)
Property and equipment, net	220,114	179,383
Capital leases, accumulated depreciation	9,553	8,168
Depreciation expense	39,845	36,923	$ 33,594
Property and Equipment [Member]
Property and equipment [Line Items]
Depreciation expense	$ 33,878	$ 31,372	$ 28,364

Intangible Assets Goodwill Disc

Intangible Assets Goodwill Disclosures (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Goodwill [Line Items]
Goodwill	$ 17,793	$ 8,162
Goodwill, Period Increase (Decrease)	2,645	9,631
Goodwill	20,438	17,793	$ 8,162
Goodwill impairment loss	$ 0	$ 0	$ 0

Intangible Assets Franchise Rig

Intangible Assets Franchise Rights Disclosures (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Finite-Lived Intangible Assets [Line Items]
Franchise Term Renewal Period	20 years
Franchise Rights, Gross	$ 206,750	$ 186,084
Franchise Rights, Accumulated Amortization	87,869	83,184
Franchise rights impairment	0	0	$ 0
Franchise Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization expense	4,685	$ 4,366	$ 4,120
Expected Amortization, next fiscal year	5,446
Expected Amortization, year two	5,372
Expected Amortization, year three	5,372
Expected Amortization, year four	5,372
Expected Amortization, year five	$ 5,372

Intangible Assets Favorable and

Intangible Assets Favorable and Unfavorable Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Acquired Finite-Lived Intangible Assets [Line Items]
Favorable lease, gross	$ 6,991	$ 5,566
Favorable leases, accumulated amortization	1,339	841
Unfavorable leases, gross	15,448	15,267
Unfavorable leases, accumulated amortization	3,444	2,240
Favorable and Unfavorable Leases [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Amortization expense	799	$ 715	$ 557
Expected Amortization, next fiscal year	705
Expected Amortization, year two	646
Expected Amortization, year three	633
Expected Amortization, year four	566
Expected Amortization, year five	$ 492

Impairment Of Long-Lived Asse62

Impairment Of Long-Lived Assets And Other Lease Charges (Details) $ in Millions	12 Months Ended
	Jan. 03, 2016USD ($)	Dec. 28, 2014USD ($)	Dec. 29, 2013USD ($)
Impaired Long-Lived Assets Held and Used [Line Items]
Other lease charges	$ 1.6	$ 1	$ 1.6
Other lease charges, number of restaurants	10	3	4
Asset impairment charges, number of restaurants	2	9	19
Underperforming Restaurants [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment charges	$ 1.5	$ 2.6	$ 2.8
Previously Impaired [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment charges	1.3	1.1	0.9
Initial Impairments [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment charges	$ 0.2	$ 1.4	$ 1.9

Impairment Of Long-Lived Asse63

Impairment Of Long-Lived Assets And Other Lease Charges Closed Restaurant Reserve Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014
Restructuring Cost and Reserve [Line Items]
Balance, beginning of year	$ 1,721	$ 1,466
Payments, net	(1,228)	(721)
Other adjustments	218	165
Balance, end of year	2,088	1,721
Provisions for closures [Member]
Restructuring Cost and Reserve [Line Items]
Provisions for restaurant closures	1,472	724
Changes in estimates [Member]
Restructuring Cost and Reserve [Line Items]
Provisions for restaurant closures	$ (95)	$ 87

Other Liabilities, Long-Term (D

Other Liabilities, Long-Term (Details) - USD ($) $ in Thousands	Jan. 03, 2016	Dec. 28, 2014
Liabilities, Noncurrent [Abstract]
Accrued Occupancy Costs	$ 10,473	$ 9,287
Accrued workers' compensation and general liability claims	3,606	3,211
Deferred compensation	997	567
ROFR Liability	190	939
Other Accrued Liabilities, Noncurrent	1,849	2,153
Other Liabilities, Noncurrent	$ 17,115	$ 16,157

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Leases [Abstract]
Sale leaseback transactions, number	7	15	2
Proceeds from sale-leaseback transactions	$ 9,148	$ 19,565	$ 3,144
Operating leases, term	20 years
Sale leaseback transaction, deferred gains	$ 16	373
Amortization of deferred gains from sale leaseback transactions	$ 2,535	$ 1,793	$ 1,799

Leases Minimum Rent Disclosures

Leases Minimum Rent Disclosures (Details) - USD ($) $ in Thousands	Jan. 03, 2016	Dec. 28, 2014
Leases [Abstract]
Capital lease payments due in twelve months	$ 1,943
Capital lease payments due in two years	1,943
Capital lease payments due in three years	1,949
Capital lease payments due in four years	1,950
Capital lease payments due in five years	1,278
Capital lease payments due thereafter	481
Capital leases, future minimum payments due	9,544
Less amount representing interest	(1,538)
Total obligations under capital leases	8,006	$ 8,694
Less current portion	(1,435)
Long-term obligations under capital leases	6,571
Operating lease payments due in next twelve months	57,305
Operating lease payments due in two years	55,209
Operating lease payments due in three years	53,572
Operating lease payments due in four years	51,998
Operating lease payments due in five years	49,828
Operating lease payments due thereafter	433,891
Operating leases, future minimum payments due	$ 701,803

Leases Rent Expense Disclosures

Leases Rent Expense Disclosures (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Operating Leased Assets [Line Items]
Minimum rent on real property	$ 53,085	$ 45,371	$ 43,650
Contingent rent on real property	5,011	3,494	3,548
Restaurant rent expense	58,096	48,865	47,198
Rent expense on operating leases	58,372	49,129	47,423
General and Administrative Expense [Member]
Operating Leased Assets [Line Items]
Rent expense on operating leases	$ 276	$ 264	$ 225

Long-Term Debt Long Term Debt (

Long-Term Debt Long Term Debt (Details) - USD ($) $ in Thousands	Jan. 03, 2016	Dec. 28, 2014
Debt Instrument [Line Items]
Capital leases	$ 8,006	$ 8,694
Long-term Debt	208,006	158,694
Less: current portion	(1,435)	(1,272)
Less: deferred financing costs	4,529	3,170
Long-term debt, net of current portion and deferred financing costs	202,042	154,252
8% Senior Notes [Member]
Debt Instrument [Line Items]
Carrols Restaurant Group Senior Secured Second Lien Notes	200,000	0
11.25% Senior Notes [Member]
Debt Instrument [Line Items]
Carrols Restaurant Group Senior Secured Second Lien Notes	$ 0	$ 150,000

Long-Term Debt Senior Secured S

Long-Term Debt Senior Secured Second Lien Notes (Details) - USD ($)	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Debt Instrument [Line Items]
Proceeds from issuance of senior secured second lien notes	$ 200,000,000	$ 0	$ 0
Gains (Losses) on Extinguishment of Debt	$ (12,635,000)	$ 0	$ 0
Interest Rate	8.00%	11.25%
Senior Notes, Amount Redeemable with Proceeds from Equity Offerings	35.00%
Collateral exclusion for material subsidiaries, percentage of Senior Notes	20.00%
Senior Notes, Cross Default Provision, Minimum Debt Principal Amount	$ 20,000,000
Debt Instrument, Redemption, Period Two [Member]
Debt Instrument [Line Items]
Senior Notes, Redemption Price, Year Five	1.04
Debt Instrument, Redemption, Period Three [Member]
Debt Instrument [Line Items]
Senior Notes, Redemption Price, Year Five	1.02
Debt Instrument, Redemption, Period Four [Member]
Debt Instrument [Line Items]
Senior Notes, Redemption Price, Year Five	1
Debt Instrument, Redemption, Period One [Member]
Debt Instrument [Line Items]
Senior Notes, Redemption Price, Year Five	1
Transaction costs [Member]
Debt Instrument [Line Items]
Gains (Losses) on Extinguishment of Debt	9,800,000
Deferred Financing [Member]
Debt Instrument [Line Items]
Gains (Losses) on Extinguishment of Debt	$ 2,800,000

Long-Term Debt Senior Credit Fa

Long-Term Debt Senior Credit Facility (Details) - USD ($) $ in Thousands	Feb. 12, 2016	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Debt Instrument [Line Items]
Line of Credit Facility, Current Borrowing Capacity		$ 30,000
Long-term Line of Credit		0
Letters of Credit Outstanding, Amount		13,400
Line of Credit Facility, Unused Borrowing Capacity		$ 16,600
Line of Credit Facility, Interest Rate at Period End		3.50%
Increase (Decrease) in Restricted Cash		$ 0	$ (20,000)	$ 0
Letter of Credit [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Current Borrowing Capacity		$ 20,000
Base Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum		2.00%
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Maximum		2.75%
London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum		3.00%
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Maximum		3.75%
Subsequent Event [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Current Borrowing Capacity	$ 55,000
Line of Credit Facility, Potential Incremental Increases	25,000
Letters of Credit Outstanding, Amount	13,400
Line of Credit Facility, Unused Borrowing Capacity	$ 41,600
Line of Credit Facility, Interest Rate at Period End	2.75%
Subsequent Event [Member] | Letter of Credit [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Current Borrowing Capacity	$ 20,000
Subsequent Event [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum	1.75%
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Maximum	2.75%
Subsequent Event [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum	2.75%
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Maximum	3.75%

Long-Term Debt Long-Term Debt D

Long-Term Debt Long-Term Debt Disclosures (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Debt Disclosure [Abstract]
Debt, Weighted Average Interest Rate	8.90%	11.20%	11.30%
Interest Expense, Debt	$ 18,462	$ 18,694	$ 18,734

Long-Term Debt Future Maturitie

Long-Term Debt Future Maturities (Details) - USD ($) $ in Thousands	Jan. 03, 2016	Dec. 28, 2014
Debt Disclosure [Abstract]
Next Twelve Months	$ 1,435
Year Two	1,536
Year Three	1,649
Year Four	1,766
Year Five	1,211
Thereafter	200,409
Long-term Debt	$ 208,006	$ 158,694

Income Taxes Schedule of Compon

Income Taxes Schedule of Components of income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Income Tax Disclosure [Abstract]
Federal	$ 0	$ 0	$ (4,325)
State	0	217	212
Current Income Tax Expense (Benefit)	0	217	(4,113)
Federal	(2,901)	(11,330)	(5,561)
State	(58)	(1,448)	(1,347)
Deferred	(2,959)	(12,778)	(6,908)
Valuation allowance	2,959	24,326	624
Provision (benefit) for income taxes	$ 0	$ 11,765	$ (10,397)

Income Taxes Schedule of Deferr

Income Taxes Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]
Deferred income on sale-leaseback of certain real estate	$ 4,881	$ 5,857
Lease financing obligations	242	227
Postretirement benefit expenses	1,229	1,244
Stock-based compensation expense	378	273
Federal net operating loss carryforwards	17,696	11,091
State net operating loss carryforwards	3,795	3,077
Goodwill and other intangibles, net	2,639	2,641
Occupancy costs	7,120	7,017
Tax credit carryforwards	13,667	9,498
Accrued vacation benefits	2,314	2,020
Accrued workers compensation	2,087	2,020
Other	1,869	2,074
Gross deferred income tax assets	57,917	47,039
Less: Valuation allowance	(30,374)	(27,423)	$ (2,687)	$ (2,063)
Net deferred income tax assets	27,543	19,616
Property and equipment depreciation	(3,803)	4,080
Accumulated other comprehensive income-postretirement benefits	(42)	(34)
Inventory and other reserves	(103)	(246)
Franchise rights	(23,595)	(23,416)
Deferred Tax Liabilities, Gross	(27,543)	(19,616)
Carrying value of net deferred income tax assets	$ 0	$ 0

Income Taxes Narrative (Details

Income Taxes Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013	Dec. 31, 2012
Operating Loss Carryforwards [Line Items]
Change in valuation allowance	$ (2,959)	$ (24,326)	$ (624)
Deferred Tax Assets, Valuation Allowance	30,374	27,423	$ 2,687	$ 2,063
Unrecognized Tax Benefits	0	0
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	0	$ 0
Domestic Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Federal operating loss carryforwards	$ 50,600

Income Taxes Effective Rate Rec

Income Taxes Effective Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Statutory federal income tax provision (benefit)	$ 1	$ (9,223)	$ (8,371)
State income taxes (benefit), net of federal provision (benefit)	6	(749)	(656)
Change in valuation allowance	2,959	24,326	624
Employment tax credits	(2,710)	(2,291)	(2,298)
Miscellaneous	(256)	(298)	304
Provision (benefit) for income taxes	$ 0	$ 11,765	$ (10,397)

Stock-based Compensation Stoc77

Stock-based Compensation Stock-Based Compensation Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013	Jan. 01, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Authorized Under Stock Incentive Plan	3,300,000
Additional Shares Authorized				1,000,000
Shares Available for Grant	1,842,167
Stock-based compensation	$ 1,438	$ 1,180	$ 1,205
Nonvested stock-based compensation expense	$ 2,500
Remaining weighted average vesting period	2 years 4 months
Management [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Awards Issued During Period	274,200
Stock Award Vesting Period	4 years
Stock Award Vesting Rate	25.00%
Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Awards Issued During Period	21,541
Stock Award Vesting Period	5 years
Stock Award Vesting Rate	20.00%

Stock-based Compensation Summar

Stock-based Compensation Summary of Non-Vested Stock Activity (Details)	12 Months Ended
	Jan. 03, 2016$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Nonvested shares at beginning of period | shares	395,427
Nonvested shares, Weighted Average Grant Date Price at beginning of period | $ / shares	$ 6.68
Grants in Period | shares	295,741
Grants in Period, Weighted Average Grant Date Price | $ / shares	$ 8.22
Vested | shares	(212,650)
Vested, Weighted Average Grant Date Price | $ / shares	$ 7.26
Forfeited | shares	(9,748)
Forfeited, Weighted Average Grant Date Price | $ / shares	$ 6.21
Nonvested shares at end of period | shares	468,770
Nonvested shares, Weighted Average Grant Date Price at end of period | $ / shares	$ 7.40

Stockholder's Equity Preferred

Stockholder's Equity Preferred Stock (Details)	12 Months Ended
	Jan. 03, 2016Rateshares	Dec. 28, 2014shares
Class of Stock [Line Items]
Preferred Stock, Shares Issued | shares	100	100
Convertible Preferred Stock, Common Shares Issuable upon Conversion | shares	9,414,580
Minimum [Member]
Class of Stock [Line Items]
Common Stock Ownership | Rate	10.00%
Board of directors, number of members	1
Maximum [Member]
Class of Stock [Line Items]
Common Stock Ownership | Rate	14.50%
Board of directors, number of members	2

Stockholder's Equity Public Off

Stockholder's Equity Public Offering (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013	Apr. 30, 2014
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues		11,500,000
Shares Issued, Price Per Share				$ 6.20
Proceeds from public stock offering, net of expenses	$ 0	$ 67,327	$ 0
Public Offering [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues		10,000,000
Over-Allotment Option [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues		1,500,000

Net Income (Loss) Per Share E81

Net Income (Loss) Per Share Earnings Per Share Table (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 03, 2016	Sep. 27, 2015	Jun. 28, 2015	Mar. 29, 2015	Dec. 28, 2014	Sep. 28, 2014	Jun. 29, 2014	Mar. 30, 2014	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Net income (loss)	$ 7,018	$ 7,239	$ (4,977)	$ (9,276)	$ (27,035)	$ (1,721)	$ (1,932)	$ (7,429)	$ 4	$ (38,117)	$ (13,519)
Net income available to common stockholders									$ 3	$ (38,117)	$ (13,519)
Basic weighted average common shares outstanding									34,958,847	30,885,275	22,958,963
Basic and diluted net income (loss) per share	$ 0.16	$ 0.16	$ (0.14)	$ (0.27)	$ (0.78)	$ (0.05)	$ (0.06)	$ (0.32)	$ 0	$ (1.23)	$ (0.59)
Net income (loss)	$ 7,018	$ 7,239	$ (4,977)	$ (9,276)	$ (27,035)	$ (1,721)	$ (1,932)	$ (7,429)	$ 4	$ (38,117)	$ (13,519)
Basic weighted average common shares outstanding									34,958,847	30,885,275	22,958,963
Weighted Average Number Diluted Shares Outstanding Adjustment									9,664,404	0	0
Diluted weighted average common shares outstanding									44,623,251	30,885,275	22,958,963
Basic and diluted net income (loss) per share	$ 0.16	$ 0.16	$ (0.14)	$ (0.27)	$ (0.78)	$ (0.05)	$ (0.06)	$ (0.32)	$ 0	$ (1.23)	$ (0.59)
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount									0	9,810,007	10,077,503
Restricted Stock [Member]
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Less: income attributable to participating securities									$ 0	$ 0	$ 0
Convertible Preferred Stock [Member]
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Less: income attributable to participating securities									$ (1)	$ 0	$ 0

Commitments And Contingencies L

Commitments And Contingencies Lease Guarantees (Details) $ in Millions	Jan. 03, 2016USD ($)
Guarantor Obligations [Line Items]
Maximum potential undiscounted rental payments	$ 31.7
Property Lease Guarantee [Member]
Guarantor Obligations [Line Items]
Property Leases	30
Performance Guarantee [Member]
Guarantor Obligations [Line Items]
Property Leases	5

Related Parties (Details)

Related Parties (Details) $ in Thousands	12 Months Ended
	Jan. 03, 2016USD ($)yrRateshares	Dec. 28, 2014USD ($)shares	Dec. 29, 2013USD ($)	May. 30, 2012Rate
Related Party Transaction [Line Items]
Preferred Stock, Shares Issued | shares	100	100
Convertible Preferred Stock, Common Shares Issuable upon Conversion | shares	9,414,580
Franchise Term | yr	20
Sale of Stock, Percentage of Ownership after Transaction | Rate	21.00%			28.90%
Restaurant rent expense	$ 58,096	$ 48,865	$ 47,198
Related Party Transaction, Accounts Payable	20,436	19,239
Related Party, Burger King Corporate [Member]
Related Party Transaction [Line Items]
Initial Franchise Fees	$ 50
Related Party Transaction, Royalty Fee Rate | Rate	4.50%
Royalty Expense	$ 36,200	29,100	27,700
Related Party Transaction, Advertising Fee Rate | Rate	4.00%
Advertising Expense	$ 32,000	$ 27,500	$ 28,900
Leases, Number of Leased Restaurants	293	311	295
Restaurant rent expense	$ 28,400	$ 26,600	$ 26,700
Related Party Transaction, Other Liabilities	900
Related Party Transaction, Accounts Payable	$ 5,700
Property Leases Identical to BKC's Lease with Third Party [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Leases, Number of Leased Restaurants	163

Retirement Plans (Details)

Retirement Plans (Details) $ in Thousands	12 Months Ended
	Jan. 03, 2016USD ($)Rate	Dec. 28, 2014USD ($)	Dec. 29, 2013USD ($)
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan, Employer Matching Contribution, Percent | Rate	50.00%
Defined Contribution Plan, Requisite Service Period, Hours of Service	1,000
Defined Contribution Plan, Cost Recognized	$ 463	$ 370	$ 346
Deferred Compensation Arrangements, Interest Rate | Rate	8.00%
Deferred Compensation Arrangement with Individual, Employer Contribution	$ 0
Deferred compensation	$ 997	$ 567
Minimum [Member]
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan, Vesting Period of Company Contributions	1 year
Maximum [Member]
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan, Vesting Period of Company Contributions	5 years

Postretirement Benefits Schedul

Postretirement Benefits Schedule of Net Funded Status and APBO (Details) - USD ($)	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]
Benefit obligation at beginning of year	$ 3,121,000	$ 2,370,000
Service cost	127,000	85,000	$ 89,000
Interest cost	114,000	92,000	91,000
Plan participants' contributions	101,000	89,000
Actuarial loss (gain)	(214,000)	808,000
Benefits paid	(220,000)	(342,000)
Medicare part D prescription drug subsidy	31,000	19,000
Benefit obligation at end of year	3,060,000	3,121,000	2,370,000
Employer contributions	88,000	234,000
Fair value of plan assets at beginning of year	0	0
Fair value of plan assets at end of year	0	0	$ 0
Funded status	$ (3,060,000)	$ (3,121,000)
Discount rate used to determine benefit obligations	4.25%	3.83%
Discount rate used to determine net periodic benefit cost	3.83%	4.48%

Postretirement Benefits Compone

Postretirement Benefits Components of Net Periodic Postretirement Benefit Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Compensation and Retirement Disclosure [Abstract]
Service cost	$ 127	$ 85	$ 89
Interest cost	114	92	91
Amortization of net gains and losses	163	104	135
Amortization of prior service credit	(355)	(355)	(357)
Net periodic postretirement benefit income	$ 49	$ (74)	$ (42)

Postretirement Benefits Amounts

Postretirement Benefits Amounts Recognized in Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014
Defined Benefit Plan Disclosure [Line Items]
Prior service cost	$ 2,327	$ 2,682
Net gain	(2,218)	(2,595)
Deferred Tax Liabilities, Other Comprehensive Income	(42)	(34)
Accumulated other comprehensive income	(335)	(357)
Accumulated Defined Benefit Plans Adjustment, Net Unamortized Gain (Loss) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Amount to be Amortized from Accumulated Other Comprehensive Income (Loss) Next Fiscal Year	142
Accumulated Defined Benefit Plans Adjustment, Net Prior Service Cost (Credit) [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Amount to be Amortized from Accumulated Other Comprehensive Income (Loss) Next Fiscal Year	(355)
Other Comprehensive Income (Loss) [Member]
Defined Benefit Plan Disclosure [Line Items]
Deferred Tax Liabilities, Other Comprehensive Income	$ (444)	$ (444)

Postretirement Benefits Change

Postretirement Benefits Change in Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Compensation and Retirement Disclosure [Abstract]
Net actuarial (gain) loss	$ (214)	$ 808
Amortization of net loss	(163)	(104)
Amortization of prior service credit	355	355
Total recognized in accumulated other comprehensive income	$ (22)	$ 1,059	$ (33)

Postretirement Benefits Assumed

Postretirement Benefits Assumed Health Care Trend Rates (Details)	12 Months Ended
	Jan. 03, 2016Rate	Dec. 28, 2014Rate	Dec. 29, 2013Rate
Compensation and Retirement Disclosure [Abstract]
Defined Benefit Plan, Health Care Cost Trend Rate Assumed for Next Fiscal Year, pre-65	7.75%	8.00%	7.50%
Defined Benefit Plan, Health Care Cost Trend Rate Assumed for Next Fiscal Year, post-65	6.75%	7.00%	5.88%
Prescription drug benefit cost trend rate assumed for the following year	11.00%	9.00%	6.75%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)	3.89%	3.89%	5.00%
Year that the rate reaches the ultimate trend rate	2,075	2,075	2,021

Postretirement Benefits Expecte

Postretirement Benefits Expected Future Benefit Payments (Details) $ in Thousands	12 Months Ended
	Jan. 03, 2016USD ($)
Compensation and Retirement Disclosure [Abstract]
Defined Benefit Plan, Estimated Future Employer Contributions in Next Fiscal Year	$ 100
Defined Benefit Plan, Expected Future Benefit Payments, Next Twelve Months	100
Defined Benefit Plan, Expected Future Benefit Payments, Year Two	126
Defined Benefit Plan, Expected Future Benefit Payments, Year Three	152
Defined Benefit Plan, Expected Future Benefit Payments, Year Four	155
Defined Benefit Plan, Expected Future Benefit Payments, Rolling Year Five	162
Defined Benefit Plan, Expected Future Benefit Payments, Five Fiscal Years Thereafter	$ 890

Postretirement Benefits Postret

Postretirement Benefits Postretirement Benefits (Details) $ in Thousands	12 Months Ended
	Jan. 03, 2016USD ($)
Compensation and Retirement Disclosure [Abstract]
Defined Benefit Plan, Effect of One Percentage Point Increase on Service and Interest Cost Components	$ 66
Defined Benefit Plan, Effect of One Percentage Point Decrease on Service and Interest Cost Components	47
Defined Benefit Plan, Effect of One Percentage Point Increase on Accumulated Postretirement Benefit Obligation	584
Defined Benefit Plan, Effect of One Percentage Point Decrease on Accumulated Postretirement Benefit Obligation	$ 434

Selected Quarterly Financial 92

Selected Quarterly Financial and Earnings Data (Unaudited) Quarterly Table (Details) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 03, 2016USD ($)$ / shares	Sep. 27, 2015USD ($)$ / shares	Jun. 28, 2015USD ($)$ / shares	Mar. 29, 2015USD ($)$ / shares	Dec. 28, 2014USD ($)$ / shares	Sep. 28, 2014USD ($)$ / shares	Jun. 29, 2014USD ($)$ / shares	Mar. 30, 2014USD ($)$ / shares	Jan. 03, 2016USD ($)$ / shares	Dec. 28, 2014USD ($)$ / shares	Dec. 29, 2013USD ($)$ / shares
Quarterly Financial Information Disclosure [Abstract]
Restaurant sales	$ 229,056	$ 217,676	$ 219,102	$ 193,170	$ 192,897	$ 179,822	$ 168,583	$ 151,453	$ 859,004	$ 692,755	$ 663,483
Operating income (loss)	11,561	11,751	12,358	(4,462)	(2,994)	330	1,597	(6,484)	31,208	(7,551)	(5,075)
Net income (loss)	$ 7,018	$ 7,239	$ (4,977)	$ (9,276)	$ (27,035)	$ (1,721)	$ (1,932)	$ (7,429)	$ 4	$ (38,117)	$ (13,519)
Basic and diluted net income (loss) per share | $ / shares	$ 0.16	$ 0.16	$ (0.14)	$ (0.27)	$ (0.78)	$ (0.05)	$ (0.06)	$ (0.32)	$ 0	$ (1.23)	$ (0.59)
Restaurants at end of period	705	660	657	659	674	581	560	560	705	674

Selected Quarterly Financial 93

Selected Quarterly Financial and Earnings Data (Unaudited) (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 03, 2016USD ($)	Sep. 27, 2015USD ($)	Jun. 28, 2015USD ($)	Mar. 29, 2015USD ($)	Dec. 28, 2014USD ($)	Sep. 28, 2014USD ($)	Jun. 29, 2014USD ($)	Mar. 30, 2014USD ($)	Jan. 03, 2016USD ($)	Dec. 28, 2014USD ($)	Dec. 29, 2013USD ($)
Quarterly Financial Information Disclosure [Abstract]
Restaurants Acquired	46	5	4		94	25	4		55	123
Acquisition-related costs	$ 800	$ 100		$ 200	$ 1,200	$ 400	$ 200	$ 100
Impairment and other lease charges	$ 300	$ 400	$ 700	$ 1,600	$ 1,700	$ 800	$ 400	$ 600	$ 3,078	$ 3,541	$ 4,462
Income tax expense, valuation allowance									2,959	24,326	624
Closed restaurants				15
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount									$ (2,959)	$ (24,326)	$ (624)
Weeks In fiscal period	14								53	52	52

Valuation and Qualifying Acco94

Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2016	Dec. 28, 2014	Dec. 29, 2013
Valuation and Qualifying Accounts Disclosure [Line Items]
Deferred Tax Assets, Valuation Allowance Beginning of Year	$ 27,423	$ 2,687
Valuation Allowances and Reserves, Charged to Cost and Expense	2,959	24,326	$ 624
Valuation Allowances and Reserves, Charged to Other Accounts	(8)	410	0
Valuation Allowances and Reserves, Deductions	0	0	0
Deferred Tax Assets, Valuation Allowance, End of Year	$ 30,374	$ 27,423	$ 2,687