Carrols Restaurant (TAST) 10-Q 9 Aug 18 2018 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 01, 2018	Jul. 02, 2017	Aug. 01, 2018
Document Information [Line Items]
Stock-based compensation	$ 1,385	$ 903	$ 2,970	$ 1,786
Entity Registrant Name			CARROLS RESTAURANT GROUP, INC.
Entity Central Index Key			809,248
Current Fiscal Year End Date			--12-30
Entity Filer Category			Accelerated Filer
Document Type			10-Q
Document Period End Date			Jul. 1, 2018
Document Fiscal Year Focus			2,018
Document Fiscal Period Focus			Q2
Amendment Flag			false
Entity Common Stock, Shares Outstanding					36,538,903

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jul. 01, 2018	Dec. 31, 2017
ASSETS
Cash	$ 38,165	$ 29,412
Trade and other receivables	11,203	9,420
Inventories	8,367	9,373
Prepaid rent	5,235	5,134
Prepaid expenses and other current assets	7,006	6,622
Refundable income taxes	29	54
Total current assets	70,005	60,015
Property and equipment, net	272,972	274,098
Franchise rights, net	148,750	152,028
Goodwill	36,792	36,792
Franchise agreements, net	23,534	23,192
Favorable leases, net	5,584	5,862
Deferred income taxes	27,533	27,647
Other assets	2,310	1,880
Total assets	587,480	581,514
LIABILITIES AND STOCKHOLDERS' EQUITY
Current portion of long-term debt	1,875	1,808
Accounts payable	22,835	29,245
Accrued interest	3,672	3,672
Accrued payroll, related taxes and benefits	26,961	26,635
Accrued real estate taxes	5,369	5,269
Other liabilities	13,909	12,900
Total current liabilities	74,621	79,529
Long-term debt, net of current portion	277,665	278,519
Lease financing obligations	3,734	1,196
Deferred income-sale-leaseback of real estate	10,660	11,451
Accrued postretirement benefits	4,947	4,838
Unfavorable leases, net	12,412	13,111
Other liabilities	26,725	23,810
Total liabilities	410,764	412,454
Commitments and contingencies
Stockholders' equity:
Preferred stock, par value $.01	0	0
Voting common stock, par value $.01	358	354
Additional paid-in capital	147,616	144,650
Accumulated deficit	30,093	25,407
Accumulated other comprehensive income	(1,210)	(1,210)
Treasury stock, at cost	(141)	(141)
Total stockholders' equity	176,716	169,060
Total liabilities and stockholders' equity	$ 587,480	$ 581,514

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jul. 01, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Property and equipment, accumulated depreciation	$ 308,918	$ 289,760
Franchise rights, accumulated amortization	104,183	100,615
Franchise agreements, accumulated amortization	11,304	11,028
Favorable leases, accumulated amortization	2,076	1,943
Unfavorable leases, accumulated amortization	$ 5,752	$ 5,053
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	36,538,903	36,158,711
Common stock, shares, outstanding	35,722,838	35,436,252

Consolidated Statements Of Oper

Consolidated Statements Of Operations And Comprehensive Loss - USD ($)	3 Months Ended		6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 01, 2018	Jul. 02, 2017
Revenues:
Restaurant sales	$ 303,050,000	$ 279,478,000	$ 574,636,000	$ 519,330,000
Costs and expenses:
Cost of sales	81,917,000	78,724,000	154,922,000	142,960,000
Restaurant wages and related expenses	96,954,000	87,948,000	188,098,000	169,019,000
Restaurant rent expense	19,879,000	18,892,000	39,853,000	36,489,000
Other restaurant operating expenses	44,589,000	41,910,000	87,428,000	81,105,000
Advertising expense	12,356,000	11,431,000	23,621,000	21,332,000
General and administrative (including stock-based compensation expense of $1,385, $903, $2,970 and $1,786 respectively)	16,020,000	14,411,000	32,156,000	29,987,000
Depreciation and amortization	14,621,000	13,366,000	28,871,000	26,517,000
Impairment and other lease charges	2,881,000	432,000	3,190,000	963,000
Other expense (income), net	0	(29,000)	0	(29,000)
Total operating expenses	289,217,000	267,143,000	558,139,000	508,401,000
Income from operations	13,833,000	12,335,000	16,497,000	10,929,000
Interest expense	5,917,000	5,029,000	11,843,000	9,830,000
Gain on bargain purchase (Note 2)	(208,000)	0	(230,000)	0
Income before income taxes	8,124,000	7,306,000	4,884,000	1,099,000
Provision for income taxes (Note 7)	336,000	1,267,000	198,000	656,000
Net income	$ 7,788,000	$ 6,039,000	$ 4,686,000	$ 443,000
Basic and diluted net income (loss) per share	$ 0.17	$ 0.13	$ 0.10	$ 0.01
Basic weighted average common shares outstanding	35,720,243	35,415,416	35,693,027	35,399,820
Diluted weighted average common shares outstanding	45,201,266	44,941,819	45,234,604	44,980,576
Other comprehensive income (loss), net of tax:
Net income	$ 7,788,000	$ 6,039,000	$ 4,686,000	$ 443,000
Other comprehensive income	0	0	0	0
Comprehensive income	$ 7,788,000	$ 6,039,000	$ 4,686,000	$ 443,000

Consolidated Statements of Ope5

Consolidated Statements of Operations And Comprehensive Loss (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 01, 2018	Jul. 02, 2017
Stock-based compensation	$ 1,385	$ 903	$ 2,970	$ 1,786

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholder's Equity Statement - USD ($)	Total	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Treasury Stock [Member]
Beginning balance (in shares) at Jan. 01, 2017		35,258,579
Beginning balance at Jan. 01, 2017	$ 154,656,000	$ 353,000	$ 0	$ 141,133,000	$ 14,514,000	$ (1,203,000)	$ (141,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cumulative-effect adjustment from adoption of ASU 2016-09	3,734,000				3,734,000
Stock-based compensation	3,518,000	$ 0	0	3,518,000	0	0	0
Vesting of non-vested shares and excess tax benefits (in shares)		177,673
Vesting of non-vested shares and excess tax benefits	0	$ 1,000	0	(1,000)	0	0	0
Net income	7,159,000	0	0	0	7,159,000	0	0
Change in postretirement benefit obligations, net of tax benefit of $4	$ (7,000)	$ 0	0	0	0	(7,000)	0
Ending balance (in shares) at Dec. 31, 2017	35,436,252	35,436,252
Ending balance at Dec. 31, 2017	$ 169,060,000	$ 354,000	0	144,650,000	25,407,000	(1,210,000)	(141,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	2,970,000	$ 0	0	2,970,000	0	0	0
Vesting of non-vested shares and excess tax benefits (in shares)		286,586
Vesting of non-vested shares and excess tax benefits	0	$ 4,000	0	(4,000)	0	0	0
Net income	$ 4,686,000	$ 0	0	0	4,686,000	0	0
Ending balance (in shares) at Jul. 01, 2018	35,722,838	35,722,838
Ending balance at Jul. 01, 2018	$ 176,716,000	$ 358,000	$ 0	$ 147,616,000	$ 30,093,000	$ (1,210,000)	$ (141,000)

Consolidated Statements of Cha7

Consolidated Statements of Changes in Stockholder's Equity Parentheticals $ in Thousands	12 Months Ended
	Dec. 31, 2017USD ($)
Statement of Stockholders' Equity [Abstract]
Other comprehensive income, tax	$ 4

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017
Cash flows provided from (used for) operating activities:
Net income	$ 4,686	$ 443
Adjustments to reconcile net income to net cash provided from operating activities:
Loss on disposals of property and equipment	209	479
Stock-based compensation	2,970	1,786
Gain on bargain purchase	(230)	0
Impairment and other lease charges	3,190	963
Depreciation and amortization	28,871	26,517
Amortization of deferred financing costs	601	437
Amortization of bond premium	(449)	(24)
Amortization of deferred gains from sale-leaseback transactions	(790)	(839)
Deferred income taxes	38	656
Changes in other operating assets and liabilities	(269)	(1,689)
Net cash provided from operating activities	38,827	28,729
Cash flows used for investing activities:
New restaurant development	(12,157)	(2,606)
Restaurant remodeling	(10,995)	(12,681)
Other restaurant capital expenditures	(7,973)	(7,810)
Corporate and restaurant information systems	(1,338)	(3,717)
Total capital expenditures	(32,463)	(26,814)
Acquisition of restaurants, net of cash acquired (Note 2)	0	(36,563)
Properties purchased for sale-leaseback	(2,123)	0
Proceeds from sale-leaseback transactions	2,862	2,717
Net cash used for investing activities	(31,724)	(60,660)
Cash flows provided from (used for) financing activities:
Proceeds from issuance of 8% senior secured second lien notes	0	79,875
Borrowings under senior credit facility	4,500	183,250
Repayments under senior credit facility	(4,500)	(196,750)
Proceeds from lease financing obligations	2,692	0
Principal payments on capital leases	(888)	(804)
Costs associated with financing long-term debt	(154)	(1,921)
Net cash provided from financing activities	1,650	63,650
Net increase in cash	8,753	31,719
Cash and cash equivalents, beginning of period	29,412	2,002
Cash and cash equivalents, end of period	38,165	33,721
Supplemental disclosures:
Interest paid on long-term debt	11,639	9,198
Interest paid on lease financing obligations	52	66
Accruals for capital expenditures	3,230	1,992
Non-cash reduction of lease financing obligations	0	1,744
Income taxes paid	(133)	0
Capital lease obligations acquired or incurred	$ 0	$ 277

Basis Of Presentation (Notes)

Basis Of Presentation (Notes)	6 Months Ended
	Jul. 01, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis Of Presentation	Basis of Presentation Business Description. At July 1, 2018 Carrols Restaurant Group, Inc. ("Carrols Restaurant Group") operated, as franchisee, 807 restaurants under the trade name “Burger King ® ” in 17 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, and Carrols LLC's wholly-owned subsidiary Republic Foods, Inc., a Maryland corporation ("Republic Foods") . The unaudited condensed 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, Carrols LLC and Republic Foods, Inc. 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 three and six months ended July 1, 2018 and July 2, 2017 each contained thirteen and twenty-six weeks, respectively. The 2018 fiscal year will end December 30, 2018 will contain 52 weeks. Basis of Presentation. The accompanying unaudited condensed consolidated financial statements as of and for the six months ended July 1, 2018 and July 2, 2017 have been prepared without an audit, pursuant to the rules and regulations of the Securities and Exchange Commission and do not include certain of the information and the footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all normal and recurring adjustments considered necessary for a fair presentation of such unaudited consolidated financial statements have been included. The results of operations for the three and six months ended July 1, 2018 and July 2, 2017 are not necessarily indicative of the results to be expected for the full year. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto contained in the Company’s Annual Report on Form 10-K/A for the year ended December 31, 2017 . The December 31, 2017 consolidated balance sheet data is derived from those audited consolidated financial statements. Use of Estimates. The preparation of the accompanying unaudited condensed 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 unaudited condensed 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, evaluation for impairment of long-lived assets and franchise rights, lease accounting matters, the valuation of acquired assets and liabilities and the valuation of deferred income tax assets. Actual results could differ from those estimates. 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 determined based on the chief operating decision maker's evaluation of the total Company operations. 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. Business Combinations. In accordance with ASC 805, 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 excess value of the net identifiable assets and liabilities acquired over the purchase price, if any, is recorded as a bargain purchase gain. 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. The Company estimates that the seller's carrying value of acquired restaurant equipment, subject to certain adjustments, is equivalent to fair value of this equipment at the date of the acquisition. The fair values of assumed franchise agreements are valued as if the remaining term of the agreement is at the market rate. The fair values of acquired land, buildings, certain leasehold improvements and restaurant equipment subject to capital leases are 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, leasehold improvements and restaurant equipment subject to capital leases acquired is measured using significant inputs observable in the open market. The Company categorizes all such inputs as Level 2 inputs under ASC 820. The fair value of acquired franchise rights is primarily determined using the income approach, and unobservable inputs classified as Level 3 under ASC 820. 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. At July 1, 2018 and December 31, 2017 , the Company had $36.3 million and $27.6 million , respectively, invested in money market funds, which are classified as cash equivalents on the consolidated balance sheet. 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 the Company's own assumptions. Financial instruments include cash and cash equivalents, trade and other receivables, accounts payable and long-term debt. The carrying amounts of cash and cash equivalents, trade and other receivables 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 July 1, 2018 and December 31, 2017 was approximately $287.4 million and $290.5 million , respectively. 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 4, the Company recorded long-lived asset impairment charges of $2.3 million and $2.4 million during the three and six months ended July 1, 2018 and $0.2 million and $0.6 million during the three and six months ended July 2, 2017 . Recently Issued Accounting Pronouncements Not Yet Adopted. In January 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. This ASU simplifies the accounting for goodwill by eliminating step 2 from the goodwill impairment test. Under the new ASU, if the carrying amount of a reporting unit exceeds its fair value, an impairment loss will be recognized for the amount by which the carrying amount exceeds its fair value. This update is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years, with early adoption permitted. The Company believes that this pronouncement will have no impact on its consolidated financial statements and related disclosures. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The ASU requires a lessee to recognize a liability for lease obligations, representing the discounted obligation to make minimum lease payments, and a corresponding right-of-use asset on the balance sheet. The ASU is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, with early adoption permitted. The Company will recognize and measure leases using the required modified retrospective approach and will elect an optional practical expedient to retain the current classification of leases. The Company anticipates the ASU will have a material impact on the consolidated balance sheet due to the significance of the Company's operating lease portfolio. Recently Issued Accounting Pronouncements Adopted. In May 2014, the FASB issued amended guidance for revenue recognition. The new guidance outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods and services. Additionally, the guidance requires improved disclosure to help users of financial statements better understand the nature, amount, timing, and uncertainty of revenue that is recognized. The new guidance supersedes most current revenue recognition guidance, including industry-specific guidance, and became effective for the Company on January 1, 2018. The new guidance did not impact the Company's recognition of revenue from Company-operated restaurant sales and did not impact the manner in which the Company recognizes revenue from its advertising fund or gift card program, as these are managed by its franchisor. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. This ASU addresses the classification of certain cash receipts and payments in the statement of cash flows in order to eliminate diversity in practice. This update is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years, with early adoption permitted. This new guidance did not impact the Company's consolidated financial statements and related disclosures.

Acquisition (Notes)

Acquisition (Notes)	6 Months Ended
	Jul. 01, 2018
Business Combinations [Abstract]
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	Acquisitions In 2012, as part of an acquisition of restaurants from Burger King Corporation ("BKC"), the Company was assigned BKC's right of first refusal on the sale of franchisee-operated restaurants in 20 states (the "ROFR"). Since the beginning of 2017, the Company has acquired an aggregate of 65 restaurants from other franchisees in the following transactions, some of which were subject to the ROFR: Closing Date Number of Restaurants Purchase Price Market Location 2017 Acquisitions: February 28, 2017 43 $ 20,366 Cincinnati, Ohio June 5, 2017 (1) 17 16,355 Baltimore, Maryland and Washington, DC November 28, 2017 4 1,202 Maine 64 $ 37,923 2018 Acquisitions: February 13, 2018 (2) 1 — New York Total 2017 and 2018 Acquisitions 65 $ 37,923 (1) Acquisitions resulting from the exercise of the ROFR. (2) This acquisition resulted in a bargain purchase gain because the fair value of assets acquired, largely representing a franchise right asset of $290 , exceeded the total fair value of consideration paid by $230 . The Company recognized this gain and recorded it as "Gain on bargain purchase" in the condensed consolidated statements of comprehensive income. The restaurants acquired in 2017 and 2018 contributed restaurant sales of $24.3 million and $45.7 million in the three and six months ended July 1, 2018 and $16.0 million and $20.6 million in the three and six months ended July 2, 2017 , respectively. It is impracticable to disclose net earnings for the post-acquisition period for the acquired restaurants as net earnings of these restaurants were not tracked on a collective basis due to the integration of administrative functions, including field supervision. The unaudited pro forma impact on the results of operations for the restaurants acquired in 2017 and 2018 for the three and six months ended July 1, 2018 and July 2, 2017 is included below. The unaudited pro forma results of operations are not necessarily indicative of the results that would have occurred had the 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 pro forma operating results: Three Months Ended Six Months Ended July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Restaurant sales $ 303,050 $ 287,415 $ 574,756 $ 543,818 Net income $ 7,855 $ 6,677 $ 4,838 $ 2,188 Basic and diluted net income per share $ 0.17 $ 0.15 $ 0.11 $ 0.05 This unaudited pro forma financial information does not give effect to any anticipated synergies, operating efficiencies, cost savings or any integration costs related to the acquired restaurants. The unaudited pro forma financial results exclude transaction costs recorded as general and administrative expenses of $0.1 million and $0.2 million during the three and six months ended July 1, 2018 and $0.4 million and $1.2 million during the three and six months ended July 2, 2017 .

Intangible Assets (Notes)

Intangible Assets (Notes)	6 Months Ended
	Jul. 01, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill And Franchise Rights [Text Block]	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 its fiscal year and does not believe circumstances have changed since the last assessment date which would make it necessary to reassess the value of its goodwill. There have been no recorded goodwill impairment losses during the six months ended July 1, 2018 or July 2, 2017 and no changes in goodwill for the six months ended July 1, 2018 . 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 Company assesses the potential impairment of franchise rights whenever events or changes in circumstances indicate that the carrying value may not be recoverable. If an indicator of impairment exists, an estimate of the aggregate undiscounted cash flows from the acquired restaurants is compared to the respective carrying value of franchise rights for each acquisition. 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. No impairment charges were recorded related to the Company’s franchise rights for the six months ended July 1, 2018 or July 2, 2017 . The change in franchise rights for the six months ended July 1, 2018 is summarized below: Balance at December 31, 2017 $ 152,028 Acquisitions of restaurants (Note 2) 290 Amortization expense (3,568 ) Balance at July 1, 2018 $ 148,750 Amortization expense related to franchise rights was $1.8 million and $1.7 million for the three months ended July 1, 2018 and July 2, 2017 , respectively and $3.6 million and $3.3 million for the six months ended July 1, 2018 and July 2, 2017 , respectively. The Company expects annual amortization expense to be $7.1 million in 2018 and $7.1 million in each of the following five years. 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 net reduction of rent expense related to the amortization of favorable and unfavorable leases was $0.2 million for both the three months ended July 1, 2018 and July 2, 2017 and $0.4 million for both the six months ended July 1, 2018 and July 2, 2017 . The Company expects the net annual reduction of rent expense to be $0.8 million in 2018 , $0.8 million in 2019 , $0.7 million in 2020 , $0.6 million in 2021 , $0.6 million in 2022 and $0.7 million in 2023 .

Impairment Of Long-Lived Assets

Impairment Of Long-Lived Assets And Other Lease Charges (Notes)	6 Months Ended
	Jul. 01, 2018
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 determines 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 three months ended July 1, 2018 , the Company recorded impairment and other lease charges of $2.9 million which included $1.9 million r elated to the write-off of defective product holding unit kitchen equipment that was replaced, a loss of $0.6 million associated with a sale-leaseback of a restaurant property and $0.4 million of capital expenditures at underperforming restaurants. During the six months ended July 1, 2018 , the Company also recorded impairment and other lease charges of $0.1 million associated with the closure of two underperforming restaurants. During the three months ended July 2, 2017 , the Company recorded impairment and other lease charges of $0.4 million which included $0.2 million of capital expenditures at previously impaired restaurants and $0.2 million of other lease charges associated with changes in estimates of future costs related to closed restaurants. During the six months ended July 2, 2017 , the Company recorded impairment and other lease charges of $1.0 million , which included $0.4 million of capital expenditures at previously impaired restaurants, $0.2 million of asset impairment charges at three underperforming restaurants and $0.4 million of other lease charges primarily due to three restaurants closed during the first quarter. The following table presents the activity in the accrual for closed restaurant locations: Six Months Ended Year Ended July 1, 2018 December 31, 2017 Balance, beginning of the period $ 2,028 $ 1,513 Provisions for closures 87 1,174 Changes in estimates of accrued costs (14 ) 81 Payments, net (418 ) (862 ) Other adjustments, including the effect of discounting future obligations 64 122 Balance, end of the period $ 1,747 $ 2,028 Changes in estimates of accrued costs primarily relate to revisions or terminations of certain closed restaurant leases, changes in assumptions for sublease income and other costs.

Other Liabilities, Long-Term (N

Other Liabilities, Long-Term (Notes)	6 Months Ended
	Jul. 01, 2018
Other Liabilities, Noncurrent [Abstract]
Other Liabilities Disclosure [Text Block]	Other Liabilities, Long-Term Other liabilities, long-term, at July 1, 2018 and December 31, 2017 consisted of the following: July 1, 2018 December 31, 2017 Deferred rent $ 15,371 $ 14,040 Other accrued occupancy costs 3,321 3,189 Accrued workers’ compensation and general liability claims 4,633 3,353 Deferred compensation 3,224 3,053 Other 176 175 $ 26,725 $ 23,810 Other accrued occupancy costs above include long-term obligations pertaining to closed restaurant locations, contingent rent and unamortized lease incentives.

Long-Term Debt (Notes)

Long-Term Debt (Notes)	6 Months Ended
	Jul. 01, 2018
Long-term Debt, Unclassified [Abstract]
Long-Term Debt	Long-term Debt Long-term debt at July 1, 2018 and December 31, 2017 consisted of the following: July 1, 2018 December 31, 2017 Collateralized: Carrols Restaurant Group 8% Senior Secured Second Lien Notes $ 275,000 $ 275,000 Capital leases 4,795 5,681 279,795 280,681 Less: current portion of capital leases (1,875 ) (1,808 ) Less: deferred financing costs (4,222 ) (4,770 ) Add: bond premium $ 3,967 $ 4,416 Total Long-term Debt $ 277,665 $ 278,519 8% Notes. On April 29, 2015, the Company issued $200.0 million principal amount of 8.0% Senior Secured Second Lien Notes due 2022 (the "Existing Notes") pursuant to an indenture dated as of April 29, 2015 governing such notes. On June 23, 2017, the Company issued an additional $75.0 million principal amount of 8.0% Senior Secured Second Lien Notes due 2022 (the "Additional Notes" and together with the "Existing Notes", the "8% Notes") for net proceeds of $35.5 million after repayment of outstanding revolving credit borrowings of $42.6 million and transaction fees of $1.8 million . The 8% Notes mature and are payable on May 1, 2022. Interest is payable semi-annually on May 1 and November 1. 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. 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 the Company's ability or any of the guarantor subsidiaries' ability to obtain funds from its respective subsidiaries. All consolidated amounts in our unaudited condensed consolidated 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 has a maturity date of February 12, 2021, and was most recently amended on June 20, 2017 to increase the permitted indebtedness of our second lien notes to a principal amount not to exceed $300.0 million in order to provide for the additional $75.0 million of the 8% Notes issued on June 23, 2017. On January 13, 2017, the senior credit facility was amended to, among other things, provide for maximum revolving credit borrowings of up to $73.0 million (including $20.0 million available for letters of credit). The amended senior credit facility also provides for potential incremental borrowing increases of up to $25.0 million , in the aggregate. As of July 1, 2018 , there were no revolving credit borrowings outstanding and $12.0 million of letters of credit were issued under the senior credit facility. After reserving for issued letters of credit and outstanding revolving credit borrowings, $61.0 million was available for revolving credit borrowings under the amended senior credit facility at July 1, 2018 . Borrowings under the senior credit facility 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 (all terms as defined under the senior credit facility). At July 1, 2018 the Company's LIBOR Rate margin was 2.75% and the Alternate Base Rate margin was 1.75% based on the Company's Adjusted Leverage Ratio at the end of the first quarter of 2018. The Company’s obligations under the senior credit facility are jointly and severally 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 financial covenants under its senior credit facility at July 1, 2018 . 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.

Income Taxes (Notes)

Income Taxes (Notes)	6 Months Ended
	Jul. 01, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The provision for income taxes for the three and six months ended July 1, 2018 and July 2, 2017 was comprised of the following: Three Months Ended Six Months Ended July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Current $ 57 $ — $ 160 $ — Deferred 279 1,267 38 656 Provision for income taxes $ 336 $ 1,267 $ 198 $ 656 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 provision for income taxes for the three and six months ended July 1, 2018 was derived using an estimated effective annual income tax rate for all of 2018 of 1.5% , which excludes any discrete tax adjustments and is below the statutory rate due to the effect of fixed employment tax credits on taxable income. The benefits of federal employment credits are not directly related to the amount of pre-tax income recorded in a period. Accordingly, in periods where recorded pre-tax income is relatively small, the proportional effect of these items on the effective tax rate may be significant. The income tax expense for the six months ended July 1, 2018 contains net discrete tax adjustments of $0.1 million of tax expense. On December 22, 2017, the Tax Cuts and Jobs Act (the "Act") was signed into law. The Act reduces the corporate tax rate to 21% from 35% while retaining the employment tax credits the Company is eligible for. In addition, the Act provides for one hundred percent expensing of certain qualified property placed in service after September 27, 2017. The provision for income taxes for the three and six months ended July 2, 2017 was derived using an estimated effective annual income tax rate for all of 2017 of 14.5% , which excludes any discrete tax adjustments and was below the statutory rate due to the effect of fixed employment tax credits on taxable income. The income tax expense for the six months ended July 2, 2017 contains net discrete tax adjustments of $0.6 million of income tax expense. As of July 1, 2018 , the Company had federal net operating loss carryforwards of approximately $84.4 million which expire beginning in 2033 . The Company's state net operating loss carryforwards expire beginning in 2018 through 2036. The Company's policy is to recognize interest and/or penalties related to uncertain tax positions in income tax expense. At July 1, 2018 and December 31, 2017 , the Company had no unrecognized tax benefits and no accrued interest related to uncertain tax positions. The tax years 2014 - 2017 remain open to examination by the major taxing jurisdictions to which the Company is subject. Although it is not reasonably possible to estimate the amount by which unrecognized tax benefits may increase within the next twelve months due to the 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 (Notes

Stock-Based Compensation (Notes)	6 Months Ended
	Jul. 01, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation Stock-based compensation expense for three months ended July 1, 2018 and July 2, 2017 was $1.4 million and $0.9 million , respectively and was $3.0 million and $1.8 million for the six months ended July 1, 2018 and July 2, 2017 , respectively. A summary of all non-vested shares activity for the six months ended July 1, 2018 was as follows: Shares Weighted Average Grant Date Price Non-vested at December 31, 2017 722,459 $ 12.76 Granted 380,192 13.25 Vested (286,586 ) 12.48 Non-vested at July 1, 2018 816,065 $ 13.09 The fair value of non-vested shares is based on the closing price on the date of grant. As of July 1, 2018 , the total non-vested unrecognized stock-based compensation expense was approximately $8.5 million and the remaining weighted average vesting period for non-vested shares was 1.9 years. The Company expects to record an additional $2.4 million in stock-based compensation expense related to the vesting of these awards for the remainder of 2018 .

Commitments And Contingencies (

Commitments And Contingencies (Notes)	6 Months Ended
	Jul. 01, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	Commitments and Contingencies Lease Guarantees. Fiesta Restaurant Group, Inc. ("Fiesta"), a former wholly-owned subsidiary of the Company, was spun-off in 2012 to the Company's stockholders. As of July 1, 2018 , the Company is a guarantor under 27 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 of Fiesta. The maximum potential amount of future undiscounted rental payments the Company could be required to make under these leases at July 1, 2018 was $17.9 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 meet the disclosure or recognition standards, nor will they have a material adverse effect on its consolidated financial statements.

Related Parties (Notes)

Related Parties (Notes)	6 Months Ended
	Jul. 01, 2018
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	Transactions with Related Parties In connection with an acquisition of restaurants from BKC in 2012, the Company issued to BKC 100 shares of Series A Convertible Preferred Stock which is convertible into approximately 20.5% of the outstanding shares of the Company's common stock on a fully diluted basis. Pursuant to the terms of the Series A Convertible Preferred Stock, BKC also 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 fifty thousand dollars. 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 $13.0 million and $11.9 million in the three months ended July 1, 2018 and July 2, 2017 , respectively and was $24.5 million and $22.1 million in the six months ended July 1, 2018 and July 2, 2017 , respectively. The Company is also generally required to contribute 4 % of restaurant sales from its restaurants to an advertising fund utilized by BKC for its advertising, promotional programs and public relations activities, and additional amounts for additional local advertising in markets that approve such advertising. Advertising expense associated with these expenditures was $12.1 million and $11.2 million in the three months ended July 1, 2018 and July 2, 2017 , respectively and was $23.0 million and $20.8 million in the six months ended July 1, 2018 and July 2, 2017 , respectively. As of July 1, 2018 , the Company leased 245 of its restaurant locations from BKC and 119 of these locations are subleased by BKC from a third-party lessor. Aggregate rent under these BKC leases was $6.8 million and $6.8 million for the three months ended July 1, 2018 and July 2, 2017 , respectively and $13.5 million and $13.4 million in the six months ended July 1, 2018 and July 2, 2017 , 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 July 1, 2018 , the Company owed BKC $8.3 million related to the payment of advertising, royalties and rent, which is remitted on a monthly basis.

Net Income (Loss) Per Share (No

Net Income (Loss) Per Share (Notes)	6 Months Ended
	Jul. 01, 2018
Earnings Per Share [Abstract]
Net Income (Loss) Per Share	Net Income per Share The Company applies the two-class method to calculate and present net income 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 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. Basic net income per share is computed by dividing net income available to common shareholders by the weighted average number of shares of common stock outstanding for the reporting period. Diluted net income 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 per share: Three Months Ended Six Months Ended July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Basic net income per share: Net income $ 7,788 $ 6,039 $ 4,686 $ 443 Less: Income attributable to non-vested shares (139 ) (104 ) (83 ) (8 ) Less: Income attributable to preferred stock (1,596 ) (1,246 ) (961 ) (91 ) Net income available to common stockholders $ 6,053 $ 4,689 $ 3,642 $ 344 Weighted average common shares outstanding 35,720,243 35,415,416 35,693,027 35,399,820 Basic net income per share $ 0.17 $ 0.13 $ 0.10 $ 0.01 Diluted net income per share: Net income $ 7,788 $ 6,039 $ 4,686 $ 443 Shares used in computing basic net income per share 35,720,243 35,415,416 35,693,027 35,399,820 Dilutive effect of preferred stock and non-vested shares 9,481,023 9,526,403 9,541,577 9,580,756 Shares used in computing diluted net income per share 45,201,266 44,941,819 45,234,604 44,980,576 Diluted net income per share (1) $ 0.17 $ 0.13 $ 0.10 $ 0.01 (1) Diluted net income per share is equal to basic net income per share for the periods presented due to the allocation of earnings to participating securities under the two-class method of calculating basic net income per share causing basic net income per share to be lower than diluted net income per share calculated under the treasury-stock method.

Basis Of Presentation (Policies

Basis Of Presentation (Policies)	6 Months Ended
	Jul. 01, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Consolidation, Policy [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, and Carrols LLC's wholly-owned subsidiary Republic Foods, Inc., a Maryland corporation ("Republic Foods") . The unaudited condensed 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, Carrols LLC and Republic Foods, Inc. are collectively referred to as the “Company.” All intercompany transactions have been eliminated in consolidation.
Fiscal Period, Policy [Policy Text Block]	Fiscal Year. The Company uses a 52 - 53 week fiscal year ending on the Sunday closest to December 31. The three and six months ended July 1, 2018 and July 2, 2017 each contained thirteen and twenty-six weeks, respectively.
Basis of Presentation, Policy [Policy Text Block]	Basis of Presentation. The accompanying unaudited condensed consolidated financial statements as of and for the six months ended July 1, 2018 and July 2, 2017 have been prepared without an audit, pursuant to the rules and regulations of the Securities and Exchange Commission and do not include certain of the information and the footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all normal and recurring adjustments considered necessary for a fair presentation of such unaudited consolidated financial statements have been included. The results of operations for the three and six months ended July 1, 2018 and July 2, 2017 are not necessarily indicative of the results to be expected for the full year.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates. The preparation of the accompanying unaudited condensed 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 unaudited condensed 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, evaluation for impairment of long-lived assets and franchise rights, lease accounting matters, the valuation of acquired assets and liabilities and the valuation of deferred income tax assets. Actual results could differ from those estimates.
Segment Reporting, Policy [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 determined based on the chief operating decision maker's evaluation of the total Company operations. 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.
Fair Value of Financial Instruments, Policy [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 the Company's own assumptions. Financial instruments include cash and cash equivalents, trade and other receivables, accounts payable and long-term debt. The carrying amounts of cash and cash equivalents, trade and other receivables 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 July 1, 2018 and December 31, 2017 was approximately $287.4 million and $290.5 million , respectively. 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.

Intangible Assets (Policies)

Intangible Assets (Policies)	6 Months Ended
	Jul. 01, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	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 its fiscal year and does not believe circumstances have changed since the last assessment date which would make it necessary to reassess the value of its goodwill.
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	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.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	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.

Impairment Of Long-Lived Asse22

Impairment Of Long-Lived Assets And Other Lease Charges (Policies)	6 Months Ended
	Jul. 01, 2018
Asset Impairment Charges [Abstract]
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	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 determines 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.

Stock-Based Compensation Polici

Stock-Based Compensation Policies (Policies)	6 Months Ended
	Jul. 01, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation Costs, Policy [Policy Text Block]	The fair value of non-vested shares is based on the closing price on the date of grant.

Net Income (Loss) Per Share (Po

Net Income (Loss) Per Share (Policies)	6 Months Ended
	Jul. 01, 2018
Earnings Per Share [Abstract]
Earnings Per Share, Policy [Policy Text Block]	The Company applies the two-class method to calculate and present net income 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 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. Basic net income per share is computed by dividing net income available to common shareholders by the weighted average number of shares of common stock outstanding for the reporting period. Diluted net income per share reflects additional shares of common stock outstanding, where applicable, calculated using the treasury stock method or the two-class method.

Acquisition (Tables)

Acquisition (Tables)	6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017
Business Acquisition [Line Items]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Since the beginning of 2017, the Company has acquired an aggregate of 65 restaurants from other franchisees in the following transactions, some of which were subject to the ROFR: Closing Date Number of Restaurants Purchase Price Market Location 2017 Acquisitions: February 28, 2017 43 $ 20,366 Cincinnati, Ohio June 5, 2017 (1) 17 16,355 Baltimore, Maryland and Washington, DC November 28, 2017 4 1,202 Maine 64 $ 37,923 2018 Acquisitions: February 13, 2018 (2) 1 — New York Total 2017 and 2018 Acquisitions 65 $ 37,923 (1) Acquisitions resulting from the exercise of the ROFR. (2) This acquisition resulted in a bargain purchase gain because the fair value of assets acquired, largely representing a franchise right asset of $290 , exceeded the total fair value of consideration paid by $230 . The Company recognized this gain and recorded it as "Gain on bargain purchase" in the condensed consolidated statements of comprehensive income.
Business Acquisition, Pro Forma Information [Table Text Block]		The following table summarizes the Company's unaudited pro forma operating results: Three Months Ended Six Months Ended July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Restaurant sales $ 303,050 $ 287,415 $ 574,756 $ 543,818 Net income $ 7,855 $ 6,677 $ 4,838 $ 2,188 Basic and diluted net income per share $ 0.17 $ 0.15 $ 0.11 $ 0.05

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jul. 01, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill [Table Text Block]	no changes in goodwill for the six months ended July 1, 2018 .
Schedule of Indefinite-Lived Intangible Assets [Table Text Block]	The change in franchise rights for the six months ended July 1, 2018 is summarized below: Balance at December 31, 2017 $ 152,028 Acquisitions of restaurants (Note 2) 290 Amortization expense (3,568 ) Balance at July 1, 2018 $ 148,750

Impairment Of Long-Lived Asse27

Impairment Of Long-Lived Assets And Other Lease Charges (Tables)	6 Months Ended
	Jul. 01, 2018
Asset Impairment Charges [Abstract]
Schedule of Closed-Store Restaurant Reserve by Type of Cost [Table Text Block]	The following table presents the activity in the accrual for closed restaurant locations: Six Months Ended Year Ended July 1, 2018 December 31, 2017 Balance, beginning of the period $ 2,028 $ 1,513 Provisions for closures 87 1,174 Changes in estimates of accrued costs (14 ) 81 Payments, net (418 ) (862 ) Other adjustments, including the effect of discounting future obligations 64 122 Balance, end of the period $ 1,747 $ 2,028

Other Liabilities, Long-Term (T

Other Liabilities, Long-Term (Tables)	6 Months Ended
	Jul. 01, 2018
Other Liabilities, Noncurrent [Abstract]
Schedule of Other Assets and Other Liabilities [Table Text Block]	Other liabilities, long-term, at July 1, 2018 and December 31, 2017 consisted of the following: July 1, 2018 December 31, 2017 Deferred rent $ 15,371 $ 14,040 Other accrued occupancy costs 3,321 3,189 Accrued workers’ compensation and general liability claims 4,633 3,353 Deferred compensation 3,224 3,053 Other 176 175 $ 26,725 $ 23,810

Long-Term Debt (Tables)

Long-Term Debt (Tables)	6 Months Ended
	Jul. 01, 2018
Long-term Debt, Unclassified [Abstract]
Schedule of Long-term Debt Instruments [Table Text Block]	Long-term debt at July 1, 2018 and December 31, 2017 consisted of the following: July 1, 2018 December 31, 2017 Collateralized: Carrols Restaurant Group 8% Senior Secured Second Lien Notes $ 275,000 $ 275,000 Capital leases 4,795 5,681 279,795 280,681 Less: current portion of capital leases (1,875 ) (1,808 ) Less: deferred financing costs (4,222 ) (4,770 ) Add: bond premium $ 3,967 $ 4,416 Total Long-term Debt $ 277,665 $ 278,519

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jul. 01, 2018
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The provision for income taxes for the three and six months ended July 1, 2018 and July 2, 2017 was comprised of the following: Three Months Ended Six Months Ended July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Current $ 57 $ — $ 160 $ — Deferred 279 1,267 38 656 Provision for income taxes $ 336 $ 1,267 $ 198 $ 656

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Jul. 01, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Nonvested Share Activity [Table Text Block]	A summary of all non-vested shares activity for the six months ended July 1, 2018 was as follows: Shares Weighted Average Grant Date Price Non-vested at December 31, 2017 722,459 $ 12.76 Granted 380,192 13.25 Vested (286,586 ) 12.48 Non-vested at July 1, 2018 816,065 $ 13.09

Net Income (Loss) Per Share (Ta

Net Income (Loss) Per Share (Tables)	6 Months Ended
	Jul. 01, 2018
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 per share: Three Months Ended Six Months Ended July 1, 2018 July 2, 2017 July 1, 2018 July 2, 2017 Basic net income per share: Net income $ 7,788 $ 6,039 $ 4,686 $ 443 Less: Income attributable to non-vested shares (139 ) (104 ) (83 ) (8 ) Less: Income attributable to preferred stock (1,596 ) (1,246 ) (961 ) (91 ) Net income available to common stockholders $ 6,053 $ 4,689 $ 3,642 $ 344 Weighted average common shares outstanding 35,720,243 35,415,416 35,693,027 35,399,820 Basic net income per share $ 0.17 $ 0.13 $ 0.10 $ 0.01 Diluted net income per share: Net income $ 7,788 $ 6,039 $ 4,686 $ 443 Shares used in computing basic net income per share 35,720,243 35,415,416 35,693,027 35,399,820 Dilutive effect of preferred stock and non-vested shares 9,481,023 9,526,403 9,541,577 9,580,756 Shares used in computing diluted net income per share 45,201,266 44,941,819 45,234,604 44,980,576 Diluted net income per share (1) $ 0.17 $ 0.13 $ 0.10 $ 0.01 (1) Diluted net income per share is equal to basic net income per share for the periods presented due to the allocation of earnings to participating securities under the two-class method of calculating basic net income per share causing basic net income per share to be lower than diluted net income per share calculated under the treasury-stock method.

Basis Of Presentation (Details)

Basis Of Presentation (Details)	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 01, 2018USD ($)Rate	Jul. 02, 2017USD ($)	Jul. 01, 2018USD ($)segmentRate	Jul. 02, 2017USD ($)	Dec. 30, 2018	Dec. 31, 2017USD ($)
Entity Information [Line Items]
Cash Equivalents, at Carrying Value	$ 36,300,000		$ 36,300,000			$ 27,600,000
Senior Secured Second Lien Notes, Interest Rate | Rate	8.00%		8.00%
Number of Restaurants	807		807
Number of States in which Entity Operates	17		17
Weeks In Fiscal Period	13	13	26
Number of Reportable Segments | segment			1
Long-term Debt, Fair Value	$ 287,400,000		$ 287,400,000			$ 290,500,000
Asset impairment charges	$ 2,300,000	$ 200,000	$ 2,400,000	$ 600,000
Minimum [Member]
Entity Information [Line Items]
Weeks In Fiscal Period			52
Maximum [Member]
Entity Information [Line Items]
Weeks In Fiscal Period			53
Subsequent Event [Member]
Entity Information [Line Items]
Weeks In Fiscal Period					52
Accounting Standards Update 2017-04 [Member]
Entity Information [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Income			$ 0

Acquisition (Details)

Acquisition (Details)	3 Months Ended		6 Months Ended		12 Months Ended	15 Months Ended
	Jul. 01, 2018USD ($)	Jul. 02, 2017USD ($)	Jul. 01, 2018USD ($)	Jul. 02, 2017USD ($)	Dec. 31, 2017USD ($)	Apr. 01, 2018USD ($)
Business Acquisition [Line Items]
Right of First Refusal, Number of States	20		20
Number of Restaurants Acquired						65
Business acquisitions, purchase price			$ 0	$ 36,563,000		$ 37,923,000
Proceeds from sale-leaseback transactions			2,862,000	2,717,000
Restaurant sales	$ 303,050,000	$ 279,478,000	$ 574,636,000	$ 519,330,000
November 17, 2015 Acquisition 2 [Member]
Business Acquisition [Line Items]
Number of Restaurants Acquired			1
Business acquisitions, purchase price			$ 0
Franchise rights	290,000		290,000
Liabilities assumed in excess of consideration	230,000		230,000
February 28, 2017 Acquisition [Member]
Business Acquisition [Line Items]
Number of Restaurants Acquired				43
Business acquisitions, purchase price				$ 20,366,000
June 6, 2017 Acquisition [Member]
Business Acquisition [Line Items]
Number of Restaurants Acquired				17
Business acquisitions, purchase price				$ 16,355,000
Acquired Restaurants [Member]
Business Acquisition [Line Items]
Restaurant sales	$ 24,300,000	$ 16,000,000	$ 45,700,000	$ 20,600,000
October 1, 2015 Acquisition [Member]
Business Acquisition [Line Items]
Number of Restaurants Acquired					4
Business acquisitions, purchase price					$ 1,202,000
October 20, 2015 Acquisition [Member]
Business Acquisition [Line Items]
Number of Restaurants Acquired					64
Business acquisitions, purchase price					$ 37,923,000

Acquisition Pro Forma Informati

Acquisition Pro Forma Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 01, 2018	Jul. 02, 2017
Business Combinations [Abstract]
Business Acquisition, Pro Forma Restaurant Sales	$ 303,050	$ 287,415	$ 574,756	$ 543,818
Business Acquisition, Pro Forma Net Income (Loss)	$ 7,855	$ 6,677	$ 4,838	$ 2,188
Business Acquisition, Pro Forma Earnings Per Share, Basic and Diluted	$ 0.17	$ 0.15	$ 0.11	$ 0.05
Acquisition costs	$ 100	$ 400	$ 200	$ 1,200

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Millions	6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, Impairment Loss	$ 0	$ 0

Franchise Rights (Details)

Franchise Rights (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 01, 2018	Jul. 02, 2017
Finite-Lived Intangible Assets [Line Items]
Franchise agreement, term			20 years
Franchise RIghts Rollforward [Abstract]
Balance, beginning			$ 152,028
Acquisitions of restaurants	$ 290		290
Amortization of intangible assets, franchise rights	(1,800)	$ (1,700)	(3,568)	$ (3,300)
Balance, end	148,750		148,750
Franchise Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets (excluding goodwill)		0	0	0
Franchise RIghts Rollforward [Abstract]
Amortization expense, expected for full fiscal period	7,100		7,100
Amortization expense, next twelve months	7,100		7,100
Second Fiscal Year	7,100		7,100
Third Fiscal Year	7,100		7,100
Fourth Fiscal Year	7,100		7,100
Fifth Fiscal Year	7,100		7,100
Leases, Acquired-in-Place, Market Adjustment [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	200	$ 200	400	$ 400
Franchise RIghts Rollforward [Abstract]
Amortization expense, expected for full fiscal period	800		800
Amortization expense, next twelve months	800		800
Second Fiscal Year	700		700
Third Fiscal Year	600		600
Fourth Fiscal Year	600		600
Fifth Fiscal Year	$ 700		$ 700

Favorable and Unfavorable Lease

Favorable and Unfavorable Leases (Details) - Leases, Acquired-in-Place, Market Adjustment [Member] - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 01, 2018	Jul. 02, 2017
Acquired Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 0.2	$ 0.2	$ 0.4	$ 0.4
Amortization expense, expected for full fiscal period	0.8		0.8
Amortization expense, next twelve months	0.8		0.8
Second Fiscal Year	0.7		0.7
Third Fiscal Year	0.6		0.6
Fourth Fiscal Year	0.6		0.6
Fifth Fiscal Year	$ 0.7		$ 0.7

Impairment Of Long-Lived Asse39

Impairment Of Long-Lived Assets And Other Lease Charges (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2018USD ($)	Jul. 02, 2017USD ($)	Jul. 01, 2018USD ($)	Jul. 02, 2017USD ($)
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment and other lease charges	$ 2,881	$ 432	$ 3,190	$ 963
Write-off of Equipment [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment and other lease charges	1,873
Sale-leaseback [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment and other lease charges	593
Underperforming Restaurants [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment and other lease charges	$ 394		$ 137	$ 200
Asset impairment charges, number of restaurants				3
Other lease charges, number of restaurants			2
Previously Impaired [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment and other lease charges		200		$ 400
Changes in Future Costs [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment and other lease charges		$ 187
Closed Restaurants [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment and other lease charges				$ 400
Asset impairment charges, number of restaurants				3

Impairment Of Long-Lived Asse40

Impairment Of Long-Lived Assets And Other Lease Charges Closed Restaurant Reserve Activity (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jul. 01, 2018	Dec. 31, 2017
Restructuring Reserve [Roll Forward]
Closed-restaurant reserve, beginning of the period	$ 2,028	$ 1,513
Provisions for restaurant closures	87	1,174
Changes in estimates of accrued costs	(14)	81
Payments, net	(418)	(862)
Other adjustments, including the effect of discounting future obligations	64	122
Closed-restaurant reserve, end of the period	$ 1,747	$ 2,028

Other Liabilities, Long-Term (D

Other Liabilities, Long-Term (Details) - USD ($) $ in Thousands	Jul. 01, 2018	Dec. 31, 2017
Other Liabilities, Noncurrent [Abstract]
Deferred rent	$ 15,371	$ 14,040
Accrued occupancy costs	3,321	3,189
Accrued workers' compensation and general liability claims	4,633	3,353
Deferred compensation	3,224	3,053
Other	176	175
Other Liabilities	$ 26,725	$ 23,810

Long-Term Debt Debt Balances (D

Long-Term Debt Debt Balances (Details) - USD ($) $ in Thousands	Jun. 23, 2017	Jul. 02, 2017	Jun. 28, 2015	Jul. 01, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
Proceeds from Issuance of Debt	$ 35,500	$ 75,000	$ 200,000
Carrols Restaurant Group Senior Secured Second Lien Notes				$ 275,000	$ 275,000
Senior Credit Facility - Revolving credit borrowings				0
Capital leases				4,795	5,681
Long-term Debt				279,795	280,681
Less: current portion				(1,875)	(1,808)
Less: deferred financing costs	$ (1,800)			(4,222)	(4,770)
Add: bond premium				3,967	4,416
Long-term debt, net of current portion				$ 277,665	$ 278,519

Long-Term Debt Senior Secured S

Long-Term Debt Senior Secured Second Lien Notes (Details) - USD ($) $ in Thousands	Jun. 23, 2017	Jul. 02, 2017	Jun. 28, 2015	Jul. 01, 2018	Dec. 31, 2017
Debt Instrument, Redemption [Line Items]
Carrols Restaurant Group Senior Secured Second Lien Notes				$ 275,000	$ 275,000
Senior Secured Second Lien Notes, Interest Rate				8.00%
Proceeds from Issuance of Debt	$ 35,500	$ 75,000	$ 200,000
Repayments of Debt	42,600
Debt Issuance Costs, Net	$ 1,800			$ 4,222	$ 4,770
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
Debt Instrument, Redemption, Period Two [Member]
Debt Instrument, Redemption [Line Items]
Senior Notes, Redemption Price				104.00%
Debt Instrument, Redemption, Period Three [Member]
Debt Instrument, Redemption [Line Items]
Senior Notes, Redemption Price				102.00%
Debt Instrument, Redemption, Period Four [Member]
Debt Instrument, Redemption [Line Items]
Senior Notes, Redemption Price				100.00%

Long-Term Debt Senior Credit Fa

Long-Term Debt Senior Credit Facility (Details) - USD ($) $ in Thousands	Jul. 01, 2018	Apr. 01, 2018
Debt Instrument [Line Items]
Permitted indebtedness	$ 300,000
Line of Credit Facility, Current Borrowing Capacity	73,000
Line of Credit Facility, Potential Incremental Increases	25,000
Senior Credit Facility - Revolving credit borrowings	0
Letters of Credit Outstanding, Amount	12,000
Line of Credit Facility, Remaining Borrowing Capacity	61,000
Letter of Credit [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Current Borrowing Capacity	$ 20,000
Alternative Base Rate [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Interest Rate		1.75%
Alternative Base Rate [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	1.75%
Alternative Base Rate [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	2.75%
London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Interest Rate	2.75%
London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	2.75%
London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	3.75%

Income Taxes Schedule of Compon

Income Taxes Schedule of Components of Income Tax Expense (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 01, 2018	Jul. 02, 2017
Income Tax Disclosure [Abstract]
Current	$ 57,000	$ 0	$ 160,000	$ 0
Deferred	279,000	1,267,000	38,000	656,000
Provision (benefit) for income taxes	$ 336,000	$ 1,267,000	$ 198,000	$ 656,000

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, Percent	1.50%	14.50%
Effective Income Tax Rate Reconciliation, Tax Credit, Other, Amount	$ 100	$ 600
Operating Loss Carryforwards	84,400
Unrecognized Tax Benefits	0		$ 0
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	$ 0		$ 0

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 01, 2018	Jul. 02, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-based compensation	$ 1,385	$ 903	$ 2,970	$ 1,786
Unrecognized Stock-Based Compensation Expense, Non-vested Shares	8,500		$ 8,500
Weighted Average Remaining Vesting Period, Non-Vested Shares			1 year 10 months 24 days
Expected Stock-Based Compensation, Remainder of Fiscal Year	$ 2,400		$ 2,400

Stock-Based Compensation Summar

Stock-Based Compensation Summary of Non-Vested Stock Activity (Details)	6 Months Ended
	Jul. 01, 2018$ / sharesshares
Nonvested share activity [Roll Forward]
Nonvested, beginning of period | shares	722,459
Weighted Average Grant Date Price, beginning of period | $ / shares	$ 12.76
Granted | shares	380,192
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value | $ / shares	$ 13.25
Vested Shares | shares	286,586
Weighted Average Grant Date Price, Vested Shares | $ / shares	$ 12.48
Nonvested, end of period | shares	816,065
Weighted Average Grant Date Price, end of period | $ / shares	$ 13.09

Commitments And Contingencies49

Commitments And Contingencies (Details)	6 Months Ended
	Jul. 01, 2018USD ($)
Guarantor Obligations [Line Items]
Maximum potential future undiscounted rental payments	$ 17,900,000
Guarantor Obligations, Payments Made	0
Guarantor Obligations, Expected Future Payments	$ 0
Property Lease Guarantee [Member]
Guarantor Obligations [Line Items]
Property leases	27
Primary Lessee [Member]
Guarantor Obligations [Line Items]
Property leases	5

Related Parties (Details)

Related Parties (Details) $ in Thousands	6 Months Ended
	Jul. 01, 2018USD ($)Rateshares	Dec. 31, 2017shares
Related Party Transaction [Line Items]
Preferred stock, shares issued | shares	100	100
Board of directors, number of members	2
Franchise agreement, term	20 years
Accounts payable to BKC	$ 8,300
Affiliated Entity [Member]
Related Party Transaction [Line Items]
Preferred stock, ownership percentage if converted | Rate	20.50%
Initial Franchise Fees	$ 50
Franchise Term	20 years
Property leases	245
BKC Subleases with third-party lessor [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Property leases	119

Related Parties Expense Disclos

Related Parties Expense Disclosures (Details) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 01, 2018USD ($)	Jul. 02, 2017USD ($)	Jul. 01, 2018USD ($)Rate	Jul. 02, 2017USD ($)
Affiliated Entity [Member]
Related Party Transaction [Line Items]
Royalty Expense	$ 13	$ 11.9	$ 24.5	$ 22.1
Advertising Expense	$ 12.1	11.2	$ 23	20.8
Property leases	245		245
Operating Leases, Rent Expense	$ 6.8	$ 6.8	$ 13.5	$ 13.4
Selling and Marketing Expense [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Rate | Rate			4.00%
Royalty Agreement Terms [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Rate | Rate			4.50%
BKC Subleases with third-party lessor [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Property leases	119		119

Net Income (Loss) Per Share (De

Net Income (Loss) Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 01, 2018	Jul. 02, 2017	Jul. 01, 2018	Jul. 02, 2017	Dec. 31, 2017
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income	$ 7,788	$ 6,039	$ 4,686	$ 443	$ 7,159
Net income (loss) available to common stockholders	$ 6,053	$ 4,689	$ 3,642	$ 344
Basic weighted average common shares outstanding	35,720,243	35,415,416	35,693,027	35,399,820
Basic net income (loss) per share	$ 0.17	$ 0.13	$ 0.10	$ 0.01
Dilutive effect of preferred stock and non-vested shares	9,481,023	9,526,403	9,541,577	9,580,756
Shares used in computing diluted net income (loss) per share	45,201,266	44,941,819	45,234,604	44,980,576
Diluted net income (loss) per share	$ 0.17	$ 0.13	$ 0.10	$ 0.01
Restricted Stock [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Less: Income attributable to participating securities	$ (139)	$ (104)	$ (83)	$ (8)
Preferred Stock [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Less: Income attributable to participating securities	$ (1,596)	$ (1,246)	$ (961)	$ (91)