Carrols Restaurant (TAST) 10-K 10 Mar 22 2021 FY Annual report Financial data

Cover Page

Cover Page - USD ($)	12 Months Ended
	Jan. 02, 2022	Mar. 02, 2022	Jul. 04, 2021
Cover [Abstract]
Document Type	10-K
Document Period End Date	Jan. 2, 2022
Current Fiscal Year End Date	--01-02
Entity File Number	001-33174
Entity Registrant Name	CARROLS RESTAURANT GROUP, INC.
Entity Address, Address Line One	968 James Street
Entity Address, Postal Zip Code	13203
Entity Address, City or Town	Syracuse,
Entity Address, State or Province	NY
City Area Code	315
Local Phone Number	424-0513
Title of 12(b) Security	Common Stock, par value $.01 per share
Trading Symbol	TAST
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		54,564,994
Entity Public Float			$ 203,157,199
Documents Incorporated by Reference	Portions of the registrant's definitive Proxy Statement for Carrols Restaurant Group, Inc's 2022 Annual Meeting of Stockholders, which is expected to be filed pursuant to Regulation 14A no later than 120 days after the conclusion of Carrols Restaurant Group, Inc.'s fiscal year ended January 2, 2022, are incorporated by reference into Part III of this annual report.
Entity Central Index Key	0000809248
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	83-3804854
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Entity Small Business	true

Audit Information

Audit Information	12 Months Ended
	Jan. 02, 2022
Audit Information [Abstract]
Auditor Location	Rochester, New York
Auditor Name	Deloitte & Touche LLP
Auditor Firm ID	34

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jan. 02, 2022	Jan. 03, 2021
ASSETS
Cash	$ 29,151	$ 64,964
Receivables, Net, Current	16,644	19,862
Inventory, Net	14,023	11,595
Prepaid rent	1,581	8,046
Prepaid expenses and other current assets	6,802	7,309
Refundable income taxes	147	169
Total current assets	68,348	111,945
Property and equipment, net	337,702	349,555
Franchise rights, net	326,769	334,597
Goodwill	124,451	122,619
Franchise agreements, net	30,788	31,584
Operating right-of-use assets, net	791,763	799,962
Other assets	7,243	6,823
Total assets	1,687,064	1,757,085
LIABILITIES AND STOCKHOLDERS' EQUITY
Current portion of long-term debt	5,794	5,525
Less: current portion	44,688	41,815
Accounts payable	31,164	27,596
Accrued interest	9,433	656
Accrued payroll, related taxes and benefits	50,855	49,417
Accrued real estate taxes	8,256	7,774
Other liabilities	18,433	23,558
Total current liabilities	168,623	156,341
Total Long-term Debt	465,317	475,695
Operating Lease, Liability, Noncurrent	802,959	809,969
Deferred Income Tax Liabilities, Net	7,617	11,362
Accrued postretirement benefits	1,552	1,523
Other liabilities	26,772	30,663
Total liabilities	1,472,840	1,485,553
Commitments and Contingencies
Stockholders' equity:
Preferred stock, par value $.01	0	0
Voting common stock, par value $.01	520	515
Additional paid-in capital	287,816	306,469
Retained Earnings	(61,396)	(18,367)
Accumulated other comprehensive income	1,411	(3,015)
Treasury stock, at cost	(14,127)	(14,070)
Total stockholders' equity	214,224	271,532
Total liabilities and stockholders' equity	$ 1,687,064	$ 1,757,085

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jan. 02, 2022	Jan. 03, 2021
Franchise rights, accumulated amortization	$ 14,608	$ 14,653
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	53,374,341	49,932,558
Common stock, shares outstanding	52,653,964	49,389,382

Consolidated Statements Of Oper

Consolidated Statements Of Operations And Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2022	Jan. 03, 2021	Dec. 29, 2019
Revenue	$ 1,652,370	$ 1,547,502	$ 1,462,765
Costs and expenses:
Cost of sales	499,685	452,738	431,969
Restaurant wages and related expenses	549,933	498,127	485,278
Lessee, Operating Leases, Rent Expense, Net	122,662	118,444	107,147
Other restaurant operating expenses	257,774	236,059	227,364
Advertising expense	65,433	60,735	58,689
General and administrative	83,660	84,051	84,734
Depreciation and amortization	80,798	81,727	74,674
Impairment and other lease charges	4,470	12,778	3,564
Other expense (income)	(1,186)	(1,271)	(1,911)
Total operating expenses	1,663,229	1,543,388	1,471,508
Income (loss) from operations	(10,859)	4,114	(8,743)
Interest Expense	28,791	27,283	27,856
Loss on extinguishment of debt	8,538	0	7,443
Income (loss) before income taxes	(48,188)	(23,169)	(44,042)
Provision (benefit) for income taxes	(5,159)	6,294	(12,123)
Net income (loss)	$ (43,029)	$ (29,463)	$ (31,919)
Basic and diluted net income (loss) per share	$ (0.86)	$ (0.58)	$ (0.74)
Basic weighted average common shares outstanding	49,899,274	50,751,185	43,421,715
Diluted weighted average common shares outstanding	49,899,274	50,751,185	43,421,715
Other comprehensive income (loss), net of tax:
Net income (loss)	$ (43,029)	$ (29,463)	$ (31,919)
Change in postretirement benefit obligations, net of tax	4,426	(5,284)	1,268
Comprehensive income (loss)	(38,603)	(34,747)	(30,651)
Restaurant sales
Revenue	1,652,370	1,547,502	1,452,516
Other revenue
Revenue	$ 0	$ 0	$ 10,249

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Income (Loss) Consolidated Statements of Comprehensive Loss (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2022	Jan. 03, 2021	Dec. 29, 2019
Income Statement [Abstract]
Stock-based compensation	$ 6,234	$ 5,223	$ 5,753

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]
Common stock, shares outstanding at Dec. 30, 2018		35,742,427	100
Balance at Dec. 30, 2018	$ 185,540	$ 357		$ 150,459	$ 35,511	$ (646)	$ (141)
Balance (Accounting Standards Update 2016-02 [Member]) at Dec. 30, 2018	7,504				7,504
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	5,753			5,753
Vesting of non-vested shares, shares		492,135
Vesting of non-vested shares	0	$ 4		(4)
Issuance of common and preferred stock, shares		7,364,413	10,000
Issuance of common and preferred stock	$ 145,333	$ 74		145,259
Treasury Stock, Shares, Acquired	553,112
Repurchase of treasury stock	$ (4,017)						(4,017)
Retirement of treasury stock				(141)			$ (141)
Conversion of preferred stock to common stock, shares		7,450,402	(10,000)
Conversion of preferred stock to common stock	0	$ 75		(75)
Net income (loss)	(31,919)				(31,919)
Change in postretirement benefit obligations	1,268					1,268
Common stock, shares outstanding at Dec. 29, 2019		51,049,377	100				553,112
Balance at Dec. 29, 2019	309,462	$ 510		301,251	11,096	622	$ (4,017)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	5,223			5,223
Vesting of non-vested shares, shares		436,739
Vesting of non-vested shares	$ 0	$ 5		(5)
Treasury Stock, Shares, Acquired	1,543,622
Repurchase of treasury stock	$ (10,053)						$ (10,053)
Net income (loss)	(29,463)				(29,463)
Change in Valuation of Interest Rate Swap	(4,221)					(4,221)
Change in postretirement benefit obligations	$ 584					584
Common stock, shares outstanding at Jan. 03, 2021	49,389,382	51,486,116	100				2,096,734
Balance at Jan. 03, 2021	$ 271,532	$ 515		306,469	(18,367)	(3,015)	$ (14,070)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	6,234			6,234
Vesting of non-vested shares, shares		551,395
Vesting of non-vested shares	$ 0	$ 5		(5)
Treasury Stock, Shares, Acquired	8,219
Repurchase of treasury stock	$ (57)						$ (57)
Special cash dividend	24,882			24,882
Net income (loss)	(43,029)				(43,029)
Change in Valuation of Interest Rate Swap	4,710					4,710
Change in postretirement benefit obligations	$ (284)					(284)
Common stock, shares outstanding at Jan. 02, 2022	52,653,964	52,037,511	100				2,104,953
Balance at Jan. 02, 2022	$ 214,224	$ 520		$ 287,816	$ (61,396)	$ 1,411	$ (14,127)

Consolidated Statement of Sto_2

Consolidated Statement of Stockholders' Equity Parentheticals - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2022	Jan. 03, 2021	Dec. 29, 2019
Accumulated Defined Benefit Plans Adjustment [Member]
Other Comprehensive Income (Loss), Tax	$ 94	$ 194	$ 420
Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent
Other Comprehensive Income (Loss), Tax	$ 2,002	$ 1,841

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2022	Jan. 03, 2021	Dec. 29, 2019
Cash flows provided from (used for) operating activities:
Net income (loss)	$ (43,029)	$ (29,463)	$ (31,919)
Adjustments to reconcile net income to net cash provided from operating activities:
Loss (gain) on disposals of property and equipment	8	(994)	(74)
Stock-based compensation	6,234	5,223	5,753
Impairment and other lease charges	4,470	12,778	3,564
Depreciation and amortization	80,798	81,727	74,674
Amortization of deferred financing costs	2,446	2,170	1,694
Amortization of bond premium and discount on debt	487	539	(80)
Deferred income taxes	(5,123)	6,026	(11,982)
Loss on extinguishment of debt - non-cash	8,538	0	129
Refundable income taxes	22	115	(284)
Trade and other receivables	3,218	(6,417)	(523)
Accounts payable	1,100	(5,927)	1,196
Accrued interest	8,777	(245)	(2,917)
Accrued payroll, related taxes and benefits	1,438	18,103	(538)
Increase (Decrease) in Other Operating Liabilities	903	10,993	238
Change in operating right-of-use assets and operating lease liabilities, net	8,147	10,906	3,980
Other	(7,563)	(1,589)	5,797
Net cash provided from operating activities	70,871	103,945	48,708
Cash flows used for investing activities:
New restaurant development	(9,000)	(17,824)	(53,596)
Restaurant remodeling	(16,712)	(15,317)	(50,383)
Other restaurant capital expenditures	(17,045)	(13,064)	(18,922)
Corporate and restaurant information systems	(9,006)	(10,685)	(11,978)
Total capital expenditures	(51,763)	(56,890)	(134,879)
Acquisition of restaurants, net of cash acquired	(30,819)	0	(130,646)
Proceeds from Sale of Other Assets, Investing Activities	229	0	0
Proceeds from insurance recoveries	1,523	2,071	323
Properties purchased for sale-leaseback	0	(15,537)	(1,207)
Proceeds from sale-leaseback transactions	22,251	22,499	48,364
Net cash used for investing activities	(58,579)	(47,857)	(218,045)
Cash flows provided from (used for) financing activities:
Proceeds from issuance of senior secured second lien notes	300,000	0	0
Repayments of Unsecured Debt	(321,375)	(4,625)	(2,125)
Proceeds from Issuance of Unsecured Debt	0	71,250	422,875
Retirement of 8% Senior Secured Second Lien Notes	0	0	(280,500)
Borrowings under new revolving credit facility	47,063	150,000	436,000
Repayments under new revolving credit facility	(47,063)	(195,750)	(390,250)
Proceeds from lease financing obligations	4,594	0	0
Payment of Special Cash Dividend, Financing Activities	(24,882)	0	0
Payments on finance lease liabilities	(981)	(1,617)	(2,170)
Costs associated with financing long-term debt	(5,404)	(3,303)	(11,516)
Purchase of treasury shares	(57)	(10,053)	(4,017)
Net cash provided from (used for) financing activities	(48,105)	5,902	168,297
Net increase (decrease) in cash	(35,813)	61,990	(1,040)
Cash and cash equivalents, beginning of period	64,964	2,974	4,014
Cash and cash equivalents, end of period	29,151	64,964	2,974
Supplemental disclosures:
Interest paid on long-term debt	16,976	24,714	29,055
Interest paid on lease financing obligations	104	104	104
Accruals for capital expenditures	2,858	1,241	15,062
Common stock issued for consideration in acquisition	0	0	145,333
Income taxes paid (refunded), net	(13)	153	144
Finance lease obligations acquired or incurred	$ 6,383	$ 754	$ 49

Basis of Presentation (Notes)

Basis of Presentation (Notes)	12 Months Ended
	Jan. 02, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis Of Presentation	Business Description At January 2, 2022 Carrols Restaurant Group, Inc. ("Carrols Restaurant Group") operated, as franchisee, 1,026 Burger King restaurants in 23 Northeastern, Midwestern, Southcentral and Southeastern states and 65 Popeyes restaurants in seven Southeastern states. Carrols Restaurant Group is a holding company and conducts all of its operations through its direct and indirect wholly-owned subsidiaries Carrols Corporation and New CFH, LLC and their wholly-owned subsidiaries. Carrols Corporation's material direct and indirect wholly-owned subsidiaries include its wholly-owned subsidiary Carrols LLC, a Delaware limited liability company. New CFH LLC's material direct and indirect wholly-owned subsidiaries include Frayser Quality, LLC and Nashville Quality, LLC (and together with New CFH, LLC's immaterial direct and indirect subsidiaries, collectively, "New CFH"). Unless the context otherwise requires, Carrols Restaurant Group and its direct and indirect wholly-owned subsidiaries are collectively referred to as the “Company.” COVID-19 . In March 2020, the World Health Organization declared the COVID-19 outbreak to be a global pandemic. The COVID-19 pandemic has significantly impacted the communities the Company's restaurants operate in as federal, state and local governments have taken a series of actions to contain its spread. In March 2020, the Company closed its dining rooms in all restaurants and modified operating hours in line with local ordinances and day-part sales trends. Over the course of the pandemic, each restaurant has operated according to its respective local governmental guidelines as well as safety procedures developed by Burger King and Popeyes. The COVID-19 pandemic and its impact on restaurants in communities in which the Company operates continues to evolve. During 2021, we saw a modest shift in guests returning to dining rooms, with take-out and dine-in representing approximately 14% of net sales in December of 2021, as compared to 10% of net sales in December of 2020 and 30% of net sales for all of 2019.

Acquisition

Acquisition	12 Months Ended
	Jan. 02, 2022
Business Combination and Asset Acquisition [Abstract]
Acquisition [Text Block]	Acquisitions 2021 Acquisitions In 2021, the Company acquired an aggregate of 19 Burger King restaurants from other franchisees in the following transactions (in thousands except number of restaurants): Closing Date Number of Restaurants Purchase Price Fee-Owned (1) Market Location June 17, 2021 14 $ 27,603 12 Fort Wayne, Indiana June 23, 2021 5 3,216 1 Battle Creek, Michigan 19 $ 30,819 13 (1) The 2021 acquisitions included the purchase of 13 fee-owned restaurants, of which 12 were sold in subsequent sale-leaseback transactions during the third quarter of 2021 for net proceeds of approximately $20.2 million. The Company allocated the aggregate purchase price for the 2021 acquisitions at their estimated fair values. The following table summarizes the final allocation of the aggregate purchase price for the 2021 acquisitions reflected in the consolidated balance sheets as of January 2, 2022: Inventory $ 229 Land and buildings 20,376 Restaurant equipment 850 Restaurant equipment - subject to finance leases 29 Right-of-use assets 2,997 Leasehold improvements 550 Franchise fees 411 Franchise rights 6,025 Deferred income taxes 484 Goodwill 1,832 Operating lease liabilities (2,900) Finance lease liabilities for restaurant equipment (35) Accounts payable (29) Net assets acquired $ 30,819 The results of operations for the restaurants acquired are included from the closing date of the respective acquisition. The 2021 acquired restaurants contributed restaurant sales of $12.9 million in the year ended January 2, 2022. 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 pro forma impact on the results of operations for the restaurants acquired in 2021 are included below. The 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: Year Ended January 2, 2022 January 3, 2021 Total revenue $ 1,663,860 $ 1,571,457 Net loss (41,796) (27,621) Basic and diluted net loss per share (0.84) (0.54) This pro forma financial information does not give effect to any anticipated synergies, operating efficiencies, cost savings or integration costs related to the 2021 acquired restaurants. The pro forma financial results exclude transaction costs recorded as general and administrative expenses of $0.4 million during the year ended January 2, 2022. 2019 Acquisitions During the year ended December 29, 2019, the Company acquired a total of 234 restaurants from other franchisees, which are referred to as the "2019 acquired restaurants", in the following transactions: Closing Date Number of Restaurants Purchase Price Fee Owned (3) Market Location April 30, 2019 (1) 220 $ 259,083 14 Southeastern states, primarily TN, MS, LA June 11, 2019 13 15,788 — Baltimore, Maryland August 20, 2019 (2) 1 1,108 — Pennsylvania 234 $ 275,979 14 (1) During the second quarter of 2019, the Company completed the merger with New CFH, LLC ("Cambridge") and acquired 165 Burger King restaurants and 55 Popeyes restaurants. (2) Acquisitions resulting from the exercise of the Company's right of first refusal on acquisitions in certain markets (see Note 16). (3) The 2019 acquisitions included the purchase of 14 fee-owned restaurants, of which six were sold in subsequent sale-leaseback transactions during 2019 for net proceeds of approximately $8.3 million and two in 2020 for net proceeds of approximately $3.4 million. On April 30, 2019 the Company completed a merger with Cambridge ("the Cambridge Merger") for a purchase price of $259.1 million through the issuance of shares of stock which consisted of (i) approximately 7.4 million shares of common stock, (ii) 10,000 shares of the Company's newly designated Series C Convertible Preferred Stock, which were converted into approximately 7.5 million shares of common stock on August 29, 2019, and (iii) the retirement of approximately $113.8 million of the indebtedness of Cambridge, net of cash acquired. All shares issued were subject to a two year restriction on sale or transfer subject to certain limited exceptions. As part of the transaction, Cambridge Franchise Holdings LLC ("Cambridge Holdings") now has the right to designate up to two director nominees and two Cambridge Holdings executives joined the Company's Board of Directors on April 30, 2019 (see Note 13). Under the purchase method of accounting, the aggregate purchase price is allocated to the net tangible and intangible assets based on their estimated fair values on the acquisition date. The purchase price allocation valued the common stock at $145.3 million based on the $9.81 closing price of the Company's stock on the date of acquisition. The Company allocated the aggregate purchase price to the net tangible and intangible assets acquired in the Cambridge Merger at their estimated fair values. The Company engaged a third party valuation specialist to assist with the valuation of franchise rights, leasehold improvements and favorable and unfavorable leases included in the operating right-to-use assets acquired. The fair value of other property and equipment and franchise agreements was based on the carrying value of the respective assets given that in the three years prior to the Cambridge Merger, Cambridge had completed valuations in connection with its own acquisition of 132 restaurants and also recently constructed 33 new restaurants. The fair value of the operating lease liability is based upon the lease payments over the remaining lease term discounted by the Company's incremental borrowing rate. The deferred income tax liability allocated from the purchase price represents book and tax differences primarily related to the fair value of the acquired franchise rights. Goodwill recorded in connection with the Cambridge Merger represents the excess of the purchase price over the aggregate fair value of net assets acquired and is related to the benefits expected as a result of the merger, including sales, operating synergies, development and growth opportunities. The Company believes that Cambridge's existing Burger King and Popeyes restaurant portfolios provide it with significant growth and development opportunities and due to the geographic location of the restaurants mitigate the dependence on the economic performance of any one particular geographic location or restaurant concept. The following table summarizes the final allocation of the aggregate purchase price for the Cambridge Merger: Inventory $ 2,839 Prepaid expenses 2,947 Other assets 1,846 Land and buildings 21,257 Restaurant equipment 25,358 Restaurant equipment - subject to finance leases 488 Right-of-use assets 251,431 Leasehold improvements 3,498 Franchise fees 7,300 Franchise rights 174,500 Deferred taxes (44,292) Goodwill 84,060 Finance lease obligations for restaurant equipment (568) Operating lease liabilities (255,897) Accounts payable (8,014) Accrued payroll, related taxes and benefits (3,133) Other liabilities (4,537) Net assets acquired $ 259,083 The Company allocated the aggregate purchase price for the 2019 acquisitions other than the Cambridge Merger at their estimated fair values. The following table summarizes the final allocation of the aggregate purchase price for these other 2019 acquisitions: Inventory $ 158 Restaurant equipment 743 Restaurant equipment - subject to finance leases 150 Right-of-use assets 9,515 Leasehold improvements 6,205 Franchise fees 394 Franchise rights (Note 5) 9,809 Deferred taxes 29 Goodwill (Note 5) 86 Operating lease liabilities (9,968) Finance lease obligations for restaurant equipment (185) Accounts payable (40) Net assets acquired $ 16,896 The results of operations for the restaurants acquired are included from the closing date of the respective acquisition. The 2019 acquired restaurants contributed restaurant sales of $288.9 million and $201.9 million during the years ended January 3, 2021 and December 29, 2019, respectively and other revenue of $10.2 million during the year ended December 29, 2019. 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. The pro forma impact on the results of operations for restaurants acquired in 2019 is included below. The pro forma results of operations are not necessarily indicative of the results that would have occurred had the restaurants acquired in 2019 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 29, 2019 Restaurant sales $ 1,568,533 Net loss (25,586) Basic and diluted net loss per share (0.59) This pro forma financial information does not give effect to any anticipated synergies, operating efficiencies or cost savings or any integration costs related to the 2019 acquired restaurants. The proforma results exclude transaction costs recorded as general and administrative expenses of $4.1 million during the year ended December 29, 2019. Acquired Intangible Assets Goodwill recorded in connection with the acquisitions in 2021 and 2019 represent costs in excess of fair values assigned to the underlying net assets of acquired restaurants. Acquired goodwill that is expected to be deductible for income tax purposes was $1.8 million in 2021 and $47.2 million in 2019. The weighted average amortization period of the intangible assets acquired is as follows: 2021 Acquisitions 2019 Acquisitions Franchise rights 28.7 32.7

Property and Equipment

Property and Equipment	12 Months Ended
	Jan. 02, 2022
Property, Plant and Equipment [Abstract]
Property and equipment	Property and Equipment Property and equipment at January 2, 2022 and January 3, 2021 consisted of the following: January 2, 2022 January 3, 2021 Land $ 10,021 $ 8,301 Owned buildings 14,581 13,325 Leasehold improvements 442,461 424,685 Equipment 337,533 320,909 Assets subject to finance leases 22,694 16,663 827,290 783,883 Less accumulated depreciation and amortization (489,588) (434,328) $ 337,702 $ 349,555

Intangible Assets (Notes)

Intangible Assets (Notes)	12 Months Ended
	Jan. 02, 2022
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. The Company evaluated the impact of the initial decline in market value below the Company’s net asset value during the third quarter of 2021 to determine whether there was a triggering event requiring it to perform a goodwill impairment test. The Company determined a triggering event occurred given this initial decline and performed a quantitative goodwill impairment test for its reporting units. As part of this goodwill impairment test, the Company considered certain qualitative factors, such as the Company’s performance, business forecasts and expansion plans. In addition, revisions to projected cash flows and future revenue for reporting units were compared to the results of the Company’s annual quantitative impairment test performed during the last quarter of 2020. Using both the income approach and the market approach, the Company compared the fair value of each of its reporting units to carrying value. Based on the results of this analysis, the fair value of each reporting unit exceeded carrying value and goodwill was not impaired. As disclosed in Note 2, the interim impairment test performed at the end of the third quarter will also serve as the Company's 2021 annual goodwill impairment test. The Company assessed events and circumstances from the date of its annual goodwill impairment test through January 2, 2022 and there were no indicators representing a further triggering event. There were no goodwill impairment losses recorded during the years ended January 2, 2022, January 3, 2021 and December 29, 2019. Goodwill at December 29, 2019 $ 122,619 Acquisitions of restaurants (Note 3) — Goodwill at January 3, 2021 122,619 Acquisitions of restaurants (Note 3) 1,832 Goodwill at January 2, 2022 $ 124,451 Franchise Rights. Amounts allocated to franchise rights for each acquisition of Burger King and Popeyes restaurants are amortized using the straight-line method over the average remaining term of the acquired franchise agreements plus one twenty-year renewal period. No impairment charges were recorded related to the Company’s franchise rights during the years ended January 2, 2022, January 3, 2021 and December 29, 2019. The following is a summary of the Company’s franchise rights as of the respective balance sheet dates: Balance at December 29, 2019 $ 348,941 Amortization expense (14,344) Balance at January 3, 2021 334,597 Acquisitions of restaurants (Note 3) 6,025 Amortization expense (13,853) Balance at January 2, 2022 $ 326,769

Impairment Of Long-Lived Assets

Impairment Of Long-Lived Assets And Other Lease Charges	12 Months Ended
	Jan. 02, 2022
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 any ROU asset impairment or lease-related costs during the remaining term, net of any estimated sublease recoveries. For restaurants reviewed for impairment, the Company determined the fair value of restaurant equipment based on current economic conditions. 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 2, 2022, the Company recorded impairment and other lease charges of $4.5 million consisting of $1.5 million related to initial impairment charges for nine underperforming restaurants, $0.5 million of capital expenditures at previously impaired restaurants, other lease charges of $0.6 million and $1.9 million related to impairment of certain owned non-operating properties. During the year ended January 3, 2021, the Company recorded impairment and other lease charges of $12.8 million consisting of $1.2 million for capital expenditures at previously impaired restaurants, $5.0 million related to initial impairment charges for fifteen underperforming restaurants, other lease charges of $4.6 million primarily from 22 restaurant closures, and $2.0 million related to impairment of its right of first refusal under its Area Development and Remodeling Agreement with BKC (see Note 16). During the year ended December 29, 2019, the Company recorded impairment and other lease charges of $3.6 million including $0.3 million for capital expenditures at previously impaired restaurants, $1.3 million related to initial impairment charges for seven underperforming restaurants, and other lease charges of $1.9 million mostly related to the closing of six convenience stores acquired in 2019.

Other Liabilities, Long-Term (N

Other Liabilities, Long-Term (Notes)	12 Months Ended
	Jan. 02, 2022
Liabilities, Noncurrent [Abstract]
Other Liabilities Disclosure [Text Block]	Other Liabilities, Long-Term Other liabilities, long-term, at January 2, 2022 and January 3, 2021 consisted of the following: January 2, 2022 January 3, 2021 Accrued occupancy costs $ 1,741 $ 2,394 Accrued workers’ compensation and general liability claims 4,947 5,499 Interest rate swap (Note 9) — 6,062 Deferred compensation 2,286 4,419 Deferred federal payroll taxes 10,808 10,808 Lease financing obligations 5,780 1,191 Other 1,210 290 $ 26,772 $ 30,663

Leases

Leases	12 Months Ended
	Jan. 02, 2022
Leases [Abstract]
Leases	Leases During the years ended January 2, 2022, January 3, 2021 and December 29, 2019, the Company sold 13, 12 and 27 restaurant properties, respectively, in sale-leaseback transactions for net proceeds of $22.3 million, $22.5 million and $48.4 million, respectively. These leases have been classified as operating leases and generally contain a twenty-year initial term plus renewal options. As a result of the COVID-19 pandemic and the resulting economic uncertainty in the restaurant industry in 2020, the Company contacted each of its landlords to potentially negotiate accommodations to preserve cash. For certain leases the Company was able to modify existing payment terms, in some cases through deferral of existing payments until future periods and in some cases through a reduction in payments due during this period. The Company elected the practical expedient to not evaluate whether a deferral of rent within the current term is a lease modification. Any concessions which resulted in extension of the existing lease term were accounted for as a lease modification under the current U.S. GAAP guidance. The total rent that was or will be deferred or abated as a result of requests for relief from our landlords other than BKC was $5.8 million, of which $4.8 million has been or remains to be repaid over various periods which began in the third quarter of 2020. Additionally, the Company received $0.4 million in 2020 from BKC for concessions related to leases the Company subleases from BKC with third party landlords (see Note 16). As of January 2, 2022, $0.2 million remains to be repaid to landlords related to these deferrals. Rent commitments under finance and non-cancelable operating leases at January 2, 2022 were as follows: Fiscal year ending: Operating Leases Finance Leases January 2, 2022 $ 101,758 $ 1,840 January 1, 2023 101,085 1,678 December 31, 2023 99,896 1,291 December 29, 2024 97,941 1,170 December 28, 2025 96,262 1,082 Thereafter 839,158 53 Total lease payments 1,336,100 7,114 Less: imputed interest (488,453) (808) Present value of lease liabilities 847,647 6,306 Less: current portion (44,688) (1,544) Total long-term lease liabilities $ 802,959 $ 4,762 Lease Cost The components and classification of lease expense for the years ended January 2, 2022, January 3, 2021 and December 29, 2019 are as follows: Year ended Lease cost Classification January 2, 2022 January 3, 2021 December 29, 2019 Operating lease cost (1) Restaurant rent expense $ 103,733 $ 102,651 $ 90,718 Operating lease cost (2) General and administrative 946 606 579 Variable lease cost - variable rent Restaurant rent expense 18,929 15,793 16,429 Variable lease cost - common area maintenance Other restaurant operating expenses 585 521 617 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization 755 1,233 1,778 Interest on lease liabilities Interest expense 133 130 256 Total lease cost $ 125,081 $ 120,934 $ 110,377 (1) Includes short-term leases which are not material. (2) Represents operating lease costs for property and equipment not directly related to restaurant operations. Lease Position Supplemental balance sheet information related to leases was as follows as of January 2, 2022 and January 3, 2021: Leases Classification January 2, 2022 January 3, 2021 Assets Operating leases Operating right-of-use assets, net $ 791,763 $ 799,962 Finance leases Property and equipment, net 6,153 644 Total leased assets $ 797,916 $ 800,606 Liabilities Current Operating leases Current portion of operating lease liabilities $ 44,688 $ 41,815 Finance leases Current portion of long-term debt and finance lease liabilities 1,544 525 Long-term Operating leases Operating lease liabilities 802,959 809,969 Finance leases Long-term debt and finance lease liabilities 4,762 383 Total lease liabilities $ 853,953 $ 852,692 Weighted Average Remaining Lease Term Operating leases 13.5 years 14.0 years Finance leases 4.3 years 2.4 years Weighted Average Discount Rate Operating leases 7.0 % 7.0 % Finance leases 5.8 % 8.9 % Other Information Supplemental cash flow information related to leases for the years ended January 2, 2022 and January 3, 2021 are as follows: Year ended January 2, 2022 January 3, 2021 December 29, 2019 Gain (loss) on sale-leaseback transactions $ (22) $ 189 $ 636 Lease assets and liabilities resulting from lease modifications and new leases 36,633 50,978 76,878 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 100,660 98,561 87,220 Operating cash flows from finance leases 133 130 256 Financing cash flows from finance lease obligations 981 1,617 2,170
Leases	Leases During the years ended January 2, 2022, January 3, 2021 and December 29, 2019, the Company sold 13, 12 and 27 restaurant properties, respectively, in sale-leaseback transactions for net proceeds of $22.3 million, $22.5 million and $48.4 million, respectively. These leases have been classified as operating leases and generally contain a twenty-year initial term plus renewal options. As a result of the COVID-19 pandemic and the resulting economic uncertainty in the restaurant industry in 2020, the Company contacted each of its landlords to potentially negotiate accommodations to preserve cash. For certain leases the Company was able to modify existing payment terms, in some cases through deferral of existing payments until future periods and in some cases through a reduction in payments due during this period. The Company elected the practical expedient to not evaluate whether a deferral of rent within the current term is a lease modification. Any concessions which resulted in extension of the existing lease term were accounted for as a lease modification under the current U.S. GAAP guidance. The total rent that was or will be deferred or abated as a result of requests for relief from our landlords other than BKC was $5.8 million, of which $4.8 million has been or remains to be repaid over various periods which began in the third quarter of 2020. Additionally, the Company received $0.4 million in 2020 from BKC for concessions related to leases the Company subleases from BKC with third party landlords (see Note 16). As of January 2, 2022, $0.2 million remains to be repaid to landlords related to these deferrals. Rent commitments under finance and non-cancelable operating leases at January 2, 2022 were as follows: Fiscal year ending: Operating Leases Finance Leases January 2, 2022 $ 101,758 $ 1,840 January 1, 2023 101,085 1,678 December 31, 2023 99,896 1,291 December 29, 2024 97,941 1,170 December 28, 2025 96,262 1,082 Thereafter 839,158 53 Total lease payments 1,336,100 7,114 Less: imputed interest (488,453) (808) Present value of lease liabilities 847,647 6,306 Less: current portion (44,688) (1,544) Total long-term lease liabilities $ 802,959 $ 4,762 Lease Cost The components and classification of lease expense for the years ended January 2, 2022, January 3, 2021 and December 29, 2019 are as follows: Year ended Lease cost Classification January 2, 2022 January 3, 2021 December 29, 2019 Operating lease cost (1) Restaurant rent expense $ 103,733 $ 102,651 $ 90,718 Operating lease cost (2) General and administrative 946 606 579 Variable lease cost - variable rent Restaurant rent expense 18,929 15,793 16,429 Variable lease cost - common area maintenance Other restaurant operating expenses 585 521 617 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization 755 1,233 1,778 Interest on lease liabilities Interest expense 133 130 256 Total lease cost $ 125,081 $ 120,934 $ 110,377 (1) Includes short-term leases which are not material. (2) Represents operating lease costs for property and equipment not directly related to restaurant operations. Lease Position Supplemental balance sheet information related to leases was as follows as of January 2, 2022 and January 3, 2021: Leases Classification January 2, 2022 January 3, 2021 Assets Operating leases Operating right-of-use assets, net $ 791,763 $ 799,962 Finance leases Property and equipment, net 6,153 644 Total leased assets $ 797,916 $ 800,606 Liabilities Current Operating leases Current portion of operating lease liabilities $ 44,688 $ 41,815 Finance leases Current portion of long-term debt and finance lease liabilities 1,544 525 Long-term Operating leases Operating lease liabilities 802,959 809,969 Finance leases Long-term debt and finance lease liabilities 4,762 383 Total lease liabilities $ 853,953 $ 852,692 Weighted Average Remaining Lease Term Operating leases 13.5 years 14.0 years Finance leases 4.3 years 2.4 years Weighted Average Discount Rate Operating leases 7.0 % 7.0 % Finance leases 5.8 % 8.9 % Other Information Supplemental cash flow information related to leases for the years ended January 2, 2022 and January 3, 2021 are as follows: Year ended January 2, 2022 January 3, 2021 December 29, 2019 Gain (loss) on sale-leaseback transactions $ (22) $ 189 $ 636 Lease assets and liabilities resulting from lease modifications and new leases 36,633 50,978 76,878 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 100,660 98,561 87,220 Operating cash flows from finance leases 133 130 256 Financing cash flows from finance lease obligations 981 1,617 2,170

Long-Term Debt

Long-Term Debt	12 Months Ended
	Jan. 02, 2022
Long-term Debt, Unclassified [Abstract]
Long-Term Debt	Long-term Debt Long-term debt at January 2, 2022 and January 3, 2021 consisted of the following: January 2, 2022 January 3, 2021 Senior Credit Facility: Term B Loans $ 171,875 $ 419,375 Term B-1 Loans — 73,875 Revolving credit borrowings (1) — — Senior Notes Due 2029 300,000 — Finance lease liabilities 6,306 908 Total Funded debt 478,181 494,158 Less: current portion of long-term debt and finance lease liabilities (5,794) (5,525) Less: unamortized debt issuance costs (6,490) (7,777) Less: original issue discount (580) (5,161) Total Long-term Debt $ 465,317 $ 475,695 (1) As of March 9, 2022 the Company had $20.0 million in revolving credit borrowings outstanding. Senior Credit Facility . On April 30, 2019, the Company entered into senior secured credit facilities in an aggregate principal amount of $550.0 million, consisting of (i) a Term Loan B Facility in an aggregate principal amount of $425.0 million (the “Term Loan B Facility”) maturing on April 30, 2026 and (ii) a revolving credit facility (including a sub-facility of $35.0 million for standby letters of credit) in an aggregate principal amount of $125.0 million maturing on April 30, 2024 (the “Revolving Credit Facility” and, together with the Term Loan B Facility, the " Senior Credit Facilities”). On December 13, 2019, the Company entered into the First Amendment to its Senior Credit Facilities (the “First Amendment”) which amended a financial covenant under the Senior Credit Facilities applicable solely with respect to the Revolving Credit Facility that previously required the Company to maintain quarterly a Total Net Leverage Ratio (as defined in the Senior Credit Facilities) of not greater than 4.75 to 1.00 (measured on a most recent four quarter basis), to now require that the Company maintain only a First Lien Leverage Ratio (as defined in the Senior Credit Facilities) of not greater than 5.75 to 1.00 (as measured on a most recent four quarter basis) if, and only if, on the last day of any fiscal quarter (beginning with the fiscal quarter ended December 29, 2019), the sum of the aggregate principal amount of outstanding revolving credit borrowings under the Revolving Credit Facility and the aggregate face amount of letters of credit issued under the Revolving Credit Facility (excluding undrawn letters of credit in an aggregate face amount up to $12.0 million) exceeds 35% of the aggregate amount of the maximum revolving credit borrowings under the Revolving Credit Facility. The First Amendment also reduced the aggregate maximum revolving credit borrowings under the Revolving Credit Facility by $10.0 million to a total of $115.0 million. On March 25, 2020, the Company entered into the Second Amendment to its Senior Credit Facilities (the “Second Amendment”). The Second Amendment, among other things, (i) increased the aggregate maximum commitments available for revolving credit borrowings (including standby letters of credit) under the Revolving Credit Facility (the “Revolving Committed Amount”) by $15.4 million to a total of $130.4 million, (ii) amended the definition of Applicable Margin (such definition and all other definitions used herein and otherwise not defined herein shall be the meanings set forth in the Senior Credit Facilities), (iii) provided for a commitment fee (the “Ticking Fee”) beginning on the 180th day after the Second Amendment Effective Date and for so long as the Revolving Committed Amount remained greater than $115.0 million, and (iv) provided that the Company shall use the proceeds of an Extension of Credit which results in the sum of the aggregate principal amount of outstanding Revolving Loans plus the aggregate amount of LOC Obligations equaling an amount in excess of $115.0 million solely for ongoing operations of the Company and its subsidiaries and shall not be held as cash on the balance sheet. The terms outlined as (ii), (iii) and (iv) were modified in the Sixth Amendment described below. On April 8, 2020, the Company entered into the Third Amendment to its Senior Credit Facilities which increased the aggregate maximum commitments available for revolving credit borrowings (including standby letters of credit) under the Revolving Credit Facility by $15.4 million to a total of $145.8 million. On April 16, 2020, the Company entered into the Fourth Amendment to its Senior Credit Facilities (the "Fourth Amendment"). The Fourth Amendment permits the Company to incur and, if necessary, repay indebtedness incurred pursuant to the Paycheck Protection Program (the "PPP") under the CARES Act. Subsequent to the Fourth Amendment, the Company withdrew its application for relief under the PPP and returned the funds upon receipt. On June 23, 2020 (the “Fifth Amendment Effective Date”), the Company entered into the Fifth Amendment to its Senior Credit Facilities (the “Fifth Amendment”). The Fifth Amendment increased the Term Loan (as defined in the Senior Credit Facilities) borrowings in the aggregate principal amount of $75 million of Incremental Term B-1 Loans (as defined in the Senior Credit Facilities). The Incremental Term B-1 Loans constituted a new tranche of Term Loans ranking pari passu in right of payment and security with the Initial Term Loans for all purposes under the Senior Credit Facilities. The Incremental Term B-1 Loans had the same terms as outstanding borrowings under the Company's existing Term Loan B facility pursuant to and in accordance with the Senior Credit Facilities, provided that (i) borrowings under the Incremental Term B-1 Loans bore interest at a rate per annum, at the Company’s option, of (a) the Alternate Base Rate (as defined in the Senior Credit Facilities) plus the applicable margin of 5.25% or (b) the LIBOR Rate (as defined in the Senior Credit Facilities) (which shall not be less than 1% for Incremental Term B-1 Loans) plus the applicable margin of 6.25% and (ii) certain prepayments of the Incremental Term B-1 Loans by the Company prior to the first anniversary of the Fifth Amendment Effective Date would be subject to a premium to the Administrative Agent (as defined in the Senior Credit Facilities), for the ratable account of each applicable Term Loan Lender (as defined in the Senior Credit Facilities) holding Incremental Term B-1 Loans on the date of such prepayment equal to the Applicable Make-Whole Amount (as defined in the Senior Credit Facilities) with respect to the principal amount of the Incremental Term B-1 Loans so prepaid. The principal amount of the Incremental Term B-1 Loans amortized in an aggregate annual amount equal to 1% of the original principal amount of the Incremental Term B-1 Loans and were repayable in consecutive quarterly installments on the last day of the Company's fiscal quarters beginning on the third fiscal quarter of 2020. The remaining outstanding principal amount of the Incremental Term B-1 Loan and all accrued but unpaid interest and other amounts payable with respect to the Incremental Term B-1 Loan would be due on April 30, 2026, which is the Term Loan Maturity Date (as defined in the Senior Credit Facilities). The net proceeds of the Incremental Term B-1 Loans were $71.3 million after original issue discount and were used for general corporate purposes, including repayment of the outstanding balance of the Revolving Credit Facility. The Term B-1 Loans were repaid in full on June 28, 2021. On April 6, 2021, the Company entered into the Sixth Amendment to its Senior Credit Facilities (the “Sixth Amendment”) which increased the aggregate maximum commitments available for revolving credit borrowings (including standby letters of credit) under the Revolving Credit Facility by $29.2 million to a total of $175.0 million. The Sixth Amendment also amended the definitions in the Senior Credit Facilities of (i) Applicable Margin, to provide that the Applicable Margin for borrowings under the Revolving Credit Facility (including Letter of Credit Fees) shall be at a rate per annum equal to 3.25% for LIBOR Rate Loans and 2.25% for Alternate Base Rate Loans, and (ii) Revolving Maturity Date, to provide that the Revolving Maturity Date is extended to January 29, 2026. In addition, the Sixth Amendment amended the Senior Credit Facilities to remove the obligation by the Company to (i) pay a Ticking Fee pursuant to the Ticking Fee Rate and (ii) use the proceeds of an Extension of Credit which results in the sum of the aggregate principal amount of outstanding Revolving Loans plus the aggregate amount of LOC Obligations equaling an amount in excess of $115.0 million solely for ongoing operations of the Company and its subsidiaries and not to hold as cash on the balance sheet. On June 28, 2021, the Company entered into the Seventh Amendment to its Senior Credit Facilities (the “Seventh Amendment”). The Seventh Amendment revised (a) the initial amount for calculating the Available Amount (as defined in the Senior Credit Facilities) from $27.0 million to $50.0 million which is utilized, among other items, in determining the amount of Restricted Payments (as defined in the Senior Credit Facilities) and Permitted Investments (as defined in the Senior Credit Facilities), (b) the calculation of the Company's ability to incur an Incremental Term Loan (as defined in the Senior Credit Facilities) or an increase to the Revolving Committed Amount from $135.0 million to $180.0 million, and (c) the general basket for Restricted Payments, Permitted Investments and Restricted Junior Debt Payment (as defined in the Senior Credit Facilities) from an aggregate amount not to exceed the greater of (i) $27.0 million and (ii) 20% of Consolidated EBITDA (as defined in the Senior Credit Facilities) as of the most recently completed Reference Period (as defined in the Senior Credit Facilities) to (i) $50.0 million and (ii) 40% of Consolidated EBITDA as of the most recently completed Reference Period. In addition, the Seventh Amendment revises the Total Net Leverage Ratio required for the Company to make Restricted Payments or prepay Junior Debt (as defined in the Senior Credit Facilities) with unutilized Available Amount from 3.00 to 1.00 to 4.00 to 1.00. The Seventh Amendment also provided for affiliates of the Company to acquire up to 20% of the outstanding term loans pursuant to certain transactions. On September 30, 2021, the Company entered into the Eighth Amendment to its Senior Credit Facilities (the “Eighth Amendment”). The Eighth Amendment increased the aggregate maximum commitments available for revolving credit borrowings under the revolving credit facility by $40.0 million to a total of $215.0 million. The Company’s obligations under the Senior Credit Facilities 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 Senior Credit Facilities, 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 Senior Credit Facilities contain 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 Senior Credit Facilities require the Company to meet a First Lien Leverage Ratio (as defined in the Senior Credit Facilities) if revolving credit borrowings exceed 35% of the aggregate borrowing capacity, as described under the First Amendment above. As there were no borrowings under the Revolving Credit Facility at January 2, 2022, no First Lien Leverage Ratio calculation was required. However, if the Company had been subject to the First Lien Leverage Ratio, the Company's First Lien Leverage Ratio was 1.67 to 1.00 as of January 2, 2022 which was below the required First Lien Leverage Ratio of 5.75 to 1.00. As a result, the Company does not expect to have to reduce its term loan borrowings mandatorily with Excess Cash Flow (as defined in the Senior Credit Facilities).The Company was in compliance with the covenants under its Senior Credit Facilities at January 2, 2022. The Senior Credit Facilities contain 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 events of default which include, without limitation, payment default, covenant default, bankruptcy default, cross-default on other indebtedness, judgment default and the occurrence of a change of control. The Term Loan B Facility requires quarterly installment payments, which began on September 30, 2019. Amounts outstanding at January 2, 2022 are due and payable as follows: (i) seventeen quarterly installments of $1.1 million; (ii) one final payment of $153.8 million on April 30, 2026. At January 2, 2022, borrowings under the Senior Credit Facilities bore interest as follows (subject to interest rate swap as described below): (i) Revolving Credit Facility: at a rate per annum equal to (a) the Alternate Base Rate (as defined in the Senior Credit Facilities) plus 2.50% or (b) LIBOR Rate (as defined in the Senior Credit Facilities) plus 3.50%. (ii) Term Loan B Facility borrowings: at a rate per annum equal to (a) the Alternate Base Rate (as defined in the Senior Credit Facilities) plus 2.25% or (b) LIBOR Rate (as defined in the Senior Credit Facilities) plus 3.25%. As of January 2, 2022, there were no revolving credit borrowings outstanding and $9.0 million of letters of credit issued under the Revolving Credit Facility. After reserving for issued letters of credit and outstanding revolving credit borrowings, $206.0 million was available for revolving credit borrowings under the Revolving Credit Facility at January 2, 2022. As of March 9, 2022, after reserving for issued letters of credit and $20.0 million in revolving credit borrowings, $186.0 million was available for revolving credit borrowings. Senior Notes due 2029 . On June 28, 2021, the Company issued $300.0 million principal amount of 5.875% Senior Notes due 2029 (the “Notes”) in a private placement. The proceeds of the offering, together with $46.0 million of revolving credit borrowings under the Senior Credit Facilities, were used to (i) repay $74.4 million of outstanding term B-1 loans and $243.6 million of outstanding term B loans under the Senior Credit Facilities (which included scheduled principal payments), (ii) to pay fees and expenses related to the offering of the Notes and the Seventh Amendment and (iii) for working capital and general corporate purposes, including for possible future repurchases of its common stock and/or a dividend payment and/or payments on its common stock. In connection with these transactions, the Company recognized a loss of $8.5 million on the early repayment of the outstanding Term B-1 and Term B loans. Carrols Restaurant Group and certain of its subsidiaries (the "Guarantors") entered into the Indenture (the “Indenture”) dated as of June 28, 2021 with the Bank of New York Mellon Trust Company governing the Notes. The Indenture provides that the Notes will mature on July 1, 2029 and will bear interest at the rate of 5.875% per annum, payable semi-annually on July 1 and January 1 of each year, beginning on January 1, 2022. The entire principal amount of the Notes will be due and payable in full on the maturity date. The Indenture further provides that the Company (i) may redeem some or all of the Notes at any time after July 1, 2024 at the redemption prices described therein, (ii) may redeem up to 40% of the Notes using the proceeds of certain equity offerings completed before July 1, 2024 and (iii) must offer to purchase the Notes if it sells certain of its assets or if specific kinds of changes in control occur, all as set forth in the Indenture. The Notes are senior unsecured obligations of Carrols Restaurant Group and are guaranteed on an unsecured basis by the Guarantors. The Indenture contains certain covenants that limit the ability of Carrols Restaurant Group and the Guarantors 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 Restricted Subsidiaries (as defined in the Indenture); enter into transactions with affiliates; or merge, consolidate or sell substantially all of the assets. Such restrictions are subject to certain exceptions and qualifications all as set forth in the Indenture. The Company was in compliance with all such covenants as of January 2, 2022. Interest Rate Swap. In March 2020, the Company entered into an interest rate swap agreement with certain of its lenders under the Senior Credit Facilities to mitigate the risk of increases in the variable interest rate related to term loan borrowings under the Senior Credit Facilities. The interest rate swap fixed the interest rate on 50% of the outstanding borrowings under the Senior Credit Facility at 0.915% plus the applicable margin in its Senior Credit Facilities. The agreement matures on February 28, 2025 and had an original notional amount of $220.0 million. The differences between the variable LIBOR rate and the interest rate swap rate of 0.915% are settled monthly. The Company made additional interest payments of $1.7 million and $1.0 million to settle the interest rate swap during the twelve months ended January 2, 2022 and January 3, 2021, respectively. On November 12, 2021, the Company partially terminated this interest rate swap to reduce the notional amount hedged from $220.0 million to $120.0 million. The reduction, which settled with net proceeds to the Company of $0.2 million, leaves the fixed rate and other terms of the swap arrangement unchanged and provided the flexibility to repay borrowings under the Senior Credit Facilities which previously needed to be maintained at the hedged $220.0 million notional amount. The fair value of the Company's interest rate swap agreement was an asset of $0.6 million as of January 2, 2022 which is included in other assets in the accompanying consolidated balance sheets. Changes in the valuation of the Company's interest rate swap were included as a component of other comprehensive income and will be reclassified to earnings as the income or losses are realized. The Company expects to reclassify net losses totaling $0.9 million into earnings in the next twelve months. The Company's counterparties under this arrangement provided the Company with quarterly statements of the market values of these instruments based on significant inputs that were observable or could be derived principally from, or corroborated by, observable market data for substantially the full term of the asset or liability. The Company classified this within Level 2 of the valuation hierarchy described in Note 2. The impact on the derivative liabilities for the Company and the counterparties' non-performance risk to the derivative trades was considered when measuring the fair value of derivative liabilities. At January 2, 2022, principal payments required on long-term debt, including finance leases, were as follows: Fiscal year ending: January 1, 2023 $ 5,794 December 31, 2023 5,699 December 29, 2024 5,389 December 28, 2025 5,326 December 27, 2026 155,922 Thereafter 300,051 $ 478,181

Other Income (Notes)

Other Income (Notes)	12 Months Ended
	Jan. 02, 2022
Other Income and Expenses [Abstract]
Other Income	Other Income, net In 2021, the Company recorded other income, net of $1.2 million, which consisted of a $1.1 million gain from the sale of a litigation claim, insurance recoveries of $1.3 million related to property damage at two of the Company's restaurants and a loss on disposal of assets of $1.2 million. In 2020, the Company recorded other income, net of $1.3 million, which consisted of gains related to insurance recoveries from property damage at four of its restaurants of $2.1 million, net gain on 12 sale-leaseback transactions of $0.2 million and a loss on disposal of assets of $1.0 million. In 2019, the Company recorded other income, net of $1.9 million which consisted of a $1.9 million gain from a settlement with RBI for their approval of new restaurant development by other franchisees which unfavorably impacted the Company's restaurants, $0.6 million net gains on sale-leaseback transactions, a $0.2 million gain related to insurance recoveries from fire at two of its restaurants and a loss on a disposal of restaurant equipment of $0.8 million.

Income Taxes

Income Taxes	12 Months Ended
	Jan. 02, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The provision (benefit) for income taxes was comprised of the following: Year ended January 2, 2022 January 3, 2021 December 29, 2019 Current: Federal $ — $ — $ (260) State (36) 268 119 (36) 268 (141) Deferred: Federal (12,374) (6,039) (9,768) State (4,021) (1,073) (2,214) (16,395) (7,112) (11,982) Increase in valuation allowance 11,272 13,138 — Provision (benefit) for income taxes $ (5,159) $ 6,294 $ (12,123) 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 2, 2022 and January 3, 2021 were as follows: January 2, 2022 January 3, 2021 Deferred income tax assets: Operating lease liabilities $ 217,236 $ 219,096 Federal net operating loss carryforwards 26,839 28,880 Tax credit carryforwards 39,965 35,650 State net operating loss carryforwards 6,837 6,032 Interest expense limitation under section 163 (j) 1,345 — Stock-based compensation expense 1,683 1,323 Accrued vacation benefits 2,844 2,684 Accumulated other comprehensive income-accrued interest rate swap — 1,841 Postretirement benefit obligations 766 853 Other deferred income tax assets 6,507 4,345 Gross deferred income tax assets 304,022 300,704 Less: Valuation allowance (24,410) (13,138) Total deferred income tax assets $ 279,612 $ 287,566 Deferred income tax liabilities: Operating right-of-use assets (202,887) (205,897) Property and equipment depreciation (18,092) (26,056) Franchise rights (63,030) (65,329) Accumulated other comprehensive income-postretirement benefits (380) (474) Accumulated other comprehensive income-accrued interest rate swap (161) — Other deferred income tax liabilities (2,679) (1,172) Total deferred income tax liabilities (287,229) (298,928) Net long-term deferred income tax liabilities $ (7,617) $ (11,362) The Company's federal net operating loss carryforwards generated prior to December 31, 2017 expire beginning in 2035. Federal net operating losses generated subsequent to 2017 have no expiration date. As of January 2, 2022, the Company had federal net operating loss carryforwards of approximately $127.8 million, general business credits ("GBC") carryforwards of $40.0 million and approximately $143.9 million in state net operating loss carryforwards. The Company's GBC carryforwards begin to expire in 2031 and state net operating loss carryforwards begin to expire in 2022. The Company has performed the required assessment of positive and negative evidence regarding the realization of deferred income tax assets in accordance with ASC 740 at January 2, 2022 and January 3, 2021. 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 prescribes that objective historical evidence, in particular the Company’s three-year cumulative loss position at January 2, 2022, be given a greater weight than subjective evidence, including the Company’s forecast of future taxable income, which include assumptions that cannot be objectively verified. In determining the likelihood of future realization of the deferred income tax assets as of January 2, 2022 and January 3, 2021 the Company considered both positive and negative evidence and weighted the effect of such evidence based upon its objectivity. Based on the required weight of evidence under ASC 740, as of January 2, 2022 and January 3, 2021, the Company determined the valuation allowances needed for certain federal income tax credits that may expire prior to their utilization by the Company of $24.4 million and $13.1 million, respectively. The amount of the deferred tax asset to be considered realizable, however, could be adjusted if estimates of future taxable income during the carryforward period are reduced or increased or if objective negative evidence in the form of cumulative losses is no longer present and additional weight may be given to subjective evidence such as projections for growth. The company recorded income tax expense of $11.3 million and $13.1 million in fiscal 2021 and 2020, respectively, relative to this valuation reserve. A reconciliation of the statutory federal income tax provision to the income tax provision (benefit) for the years ended January 2, 2022, January 3, 2021, and December 29, 2019 was as follows: Year ended January 2, 2022 January 3, 2021 December 29, 2019 Statutory federal income tax provision (benefit) $ (10,119) $ (4,865) $ (9,249) State income taxes, net of federal benefit (2,934) (726) (1,655) Employment tax credits (3,274) (2,585) (2,938) Change in valuation allowances 11,272 13,138 — Non-deductible expenses 431 214 1,374 Stock-based compensation 127 525 308 Rate change (163) 312 — Miscellaneous (499) 281 37 Provision (benefit) for income taxes $ (5,159) $ 6,294 $ (12,123) The Company's policy is to recognize interest and/or penalties related to uncertain tax positions in income tax expense. At January 2, 2022 and January 3, 2021, the Company had no unrecognized tax benefits and no accrued interest related to uncertain tax positions. The tax years 2017 - 2020 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 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. 02, 2022
Share-based Payment Arrangement, Noncash Expense [Abstract]
Stock-Based Compensation	Stock-Based Compensation 2016 Stock Incentive Plan. In 2016, the Company adopted a stock plan entitled the 2016 Stock Incentive Plan (the “2016 Plan”) and reserved and authorized a total of 4,000,000 shares of common stock for grant thereunder. On June 18, 2021, at the 2021 Annual Meeting of Stockholders, the Company' stockholders approved the Second Amendment to the 2016 Plan increasing the authorized total by 3,500,000 to 7,500,000 shares of common stock for grant thereunder. As of January 2, 2022, 3,599,630 shares were available for future grant or issuance. Stock-based compensation expense for the years ended January 2, 2022, January 3, 2021, and December 29, 2019 was $6.2 million, $5.2 million and $5.8 million, respectively. As of January 2, 2022, the total remaining stock-based compensation expense relating to non-vested shares and stock options was approximately $5.6 million and the remaining weighted average vesting period for non-vested shares and stock options was 1.1 years. Non-vested Shares . During the year ended January 2, 2022, the Company granted 895,000 non-vested shares of common stock to certain employees and officers of the Company and 92,744 non-vested shares to outside directors of the Company. These shares generally vest in equal installments over their three-year service period, provided the participant has continuously remained an employee, officer, or director of the Company. During the year ended January 3, 2021, the Company granted 790,000 non-vested shares of common stock to certain employees and officers of the Company and 73,128 non-vested shares to outside directors of the Company. These shares generally vest in equal installments over their three-year service period, provided the participant has continuously remained an employee, officer, or director of the Company. During the year ended December 29, 2019, the Company granted 417,500 non-vested shares of common stock to certain employees and officers of the Company and 47,470 non-vested shares of common stock to non-employee directors provided that the participant has continuously remained an employee, officer or director of the Company. These shares generally vest in equal installments over their three-year service period. Also in 2019, the Company granted 10,000 non-vested shares of common stock to an interim officer of the Company, which vested in May 2020. A summary of all non-vested common share activity for the year ended January 2, 2022 was as follows: Shares Weighted Average Grant Date Price Non-vested at January 3, 2021 1,167,848 $ 7.02 Granted 987,744 $ 6.94 Vested (531,437) $ 7.94 Forfeited (287,325) $ 7.21 Non-vested at January 2, 2022 1,336,830 $ 6.55 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. Stock Options. During the twelve months ended January 3, 2021, the Company granted in the aggregate options to purchase 1,075,000 shares of its common stock, consisting of 739,340 shares of non-qualified stock options and 335,660 shares of incentive stock options (“ISOs”) to certain employees and officers of the Company. These options become exercisable and are being expensed in equal installments over their three-year service period. The options expire seven years from the date of the grant and were issued with an exercise price equal to the fair market value of the stock price, or $7.12 per share of common stock, on the date of grant. The following assumptions were used in the Black-Scholes option-pricing model to determine the fair value of stock option awards at the grant date: 2020 Risk-free interest rate 0.21 % Expected term (in years) 4.5 Expected volatility 65.10 % Expected dividend yield — % Fair Value $ 3.65 Expected term represents the period that the stock option awards were expected to be outstanding. Given the Company has not issued stock options since 2010, it concluded that its stock option exercise history did not provide a reasonable basis upon which to estimate expected term and therefore used the simplified method to determine the expected term of this stock option grant. This method bases the expected term calculation on the average of the vesting term and the contractual term of the awards. The risk-free interest rate was based on the yield of constant maturity U.S. treasury bonds with a remaining term equal to the expected term of the awards. There was no expected dividend yield. The Company estimated the stock price volatility using weekly price observations over the most recent historical period equal to the expected life of the awards. A summary of all stock option activity for the year ended January 2, 2022 was as follows: Options Weighted Average Exercise Price Average Remaining Contractual Life Aggregate Intrinsic Value (1) Options outstanding at January 3, 2021 1,050,000 Forfeited (25,000) $ 7.12 Options Outstanding at January 2, 2022 1,025,000 $ 7.12 5.6 $ — Vested or expected to vest at January 2, 2022 1,025,000 $ 7.12 5.6 $ — Options exercisable at January 2, 2022 348,500 $ 7.12 5.6 $ — (1) The aggregate intrinsic value is calculated using the difference between the market price of the Company's common stock at January 2, 2022 of $2.96 and the grant date exercise price for only those awards that have a grant date exercise price that is less than the market price of the Company's common stock at January 2, 2022. There were no awards having a grant date exercise price less than the market price of the Company's common stock at January 2, 2022. Restricted Stock Units. The Company has issued restricted stock units (“RSUs”) on shares of the Company's common shares to certain officers of the Company. During the twelve months ended January 2, 2022, the Company issued 99,317 RSUs which generally vest in equal installments over three years. Additionally, 12,805 RSUs were issued as dividend equivalents in connection with the special dividend in 2021 which will vest according to the original vesting schedules of the underlying RSUs. During the twelve months ended January 2, 2022, 19,958 RSUs vested into shares of the Company's common stock at a weighted average price of $6.68 per share. A summary of all RSU activity for the year ended January 2, 2022 was as follows: Units Non-vested at January 3, 2021 37,456 Granted 112,122 Vested (19,958) Non-vested at January 2, 2022 129,620

Stockholder's Equity

Stockholder's Equity	12 Months Ended
	Jan. 02, 2022
Preferred Stock, Number of Shares, Par Value and Other Disclosures [Abstract]
Preferred Stock [Text Block]	Stockholders' Equity Preferred Stock . In 2012, Carrols Restaurant Group issued to BKC 100 shares of the Company's Series A Convertible Preferred Stock (the "Series A Convertible Preferred Stock") pursuant to a certificate of designation. These shares were convertible into 9,414,580 shares of Carrols Restaurant Group Common Stock ("Carrols Common Stock"). In 2018, Carrols Restaurant Group, BKC and Blue Holdco 1, LLC ("Blue Holdco" and together with BKC, the "BKC Stockholders") exchanged the Series A Convertible Preferred Stock for Series B Convertible Preferred Stock (the "Series B Convertible Preferred Stock"), with substantially the same powers, preferences and rights of the shares of Series A Convertible Preferred Stock, except to provide that such shares will be transferable by the BKC Stockholders solely to certain of its affiliates or subsidiaries. The Series B Convertible Preferred Stock ranks senior to Carrols Common Stock with respect to rights on liquidation, winding-up and dissolution of Carrols Restaurant Group. The Series B Convertible 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. The BKC Stockholders also have certain approval and voting rights as set forth in the certificate of designation for the Series B Convertible Preferred Stock so long as they own greater than 7.5% of the outstanding shares of Carrols Common Stock (on an as-converted basis). The Series B Convertible Preferred Stock will vote with the Company's Common Stock on an as converted basis and provides for the right of the BKC Stockholders 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 Series B Convertible Preferred Stock held by the BKC stockholders are then convertible constitutes less than 11.5% of the total number of outstanding shares of the Company's Common Stock and (b) one member to the Company's Board of Directors until the BKC Stockholders own Series B Convertible Preferred Stock (on an as converted basis) of less than 7.5% of the total number of outstanding shares of the Company's Common Stock. In connection with the Cambridge Merger, Cambridge Holdings was issued 10,000 shares of the Company's Series C Convertible Preferred Stock (the "Series C Convertible Preferred Stock") that was automatically converted during the third quarter of 2019 into approximately 7.5 million shares of the Company's Common Stock when such conversion was approved by the Company's stockholders at the Company's annual stockholders meeting on August 29, 2019. A Registration Rights and Stockholders' Agreement was entered into between the Company and Cambridge Holdings in connection with the issuance of Series C Convertible Preferred Stock which requires (a) two members to be nominated for election or re-election to the Company's Board of Directors until the date on which the number of shares of common stock held by Cambridge Holdings is less than 14.5% of the total number of outstanding shares of the Company's Common Stock and (b) one member to be nominated for election or re-election to the Company's Board of Directors until the date on which the number of shares of common stock held by Cambridge Holdings is less than 10% of the total number of outstanding shares of the Company's Common Stock. As of January 2, 2022 Cambridge Holdings beneficially owns approximately 24.4% of the Company's outstanding Common Stock after giving effect to treasury share repurchases. Stock Repurchase Program. On August 2, 2019, the Company's Board of Directors approved a stock repurchase plan ("Repurchase Program") under which the Company may repurchase up to $25.0 million of its outstanding common stock. The authorization became effective August 2, 2019. On August 10, 2021, the Company's Board of Directors approved an extension of the Company's Repurchase Program with approximately $11.0 million of its original $25 million in capacity remaining. The authorization will expire on August 2, 2023, unless terminated earlier by the Board of Directors. Purchases under the Repurchase Program may be made from time to time in open market transactions at prevailing market prices or in privately negotiated transactions (including, without limitation, the use of Rule 10b5-1 plans) in compliance with applicable federal securities laws, including Rule 10b-18 under the Securities Exchange Act of 1934, as amended. The Company has no obligation to repurchase stock under the Repurchase Program, and the timing, actual number and value of shares purchased will depend on the Company's stock price, trading volume, general market and economic conditions, and other factors. During the twelve months ended January 3, 2021, the Company repurchased in open market transactions 1,534,304 shares of the Company's Common Stock at an average share price of $6.52 for a total cost of $10.0 million under the Repurchase Program. During the twelve months ended December 29, 2019, the Company repurchased in open market transactions 553,112 shares of the Company's Common Stock at an average share price of $7.26 for a total cost of $4.0 million under the Repurchase Program. At January 2, 2022, $11.0 million was available to repurchase shares under the Repurchase Program. Shares repurchased are being held in treasury until they are retired at the discretion of the Board of Directors. Special Cash Dividend. Effective August 12, 2021, the Board declared a $0.41 per share special cash dividend amounting to $0.41 per share on all issued and outstanding shares of common stock, including common stock

Net Income (Loss) Per Share

Net Income (Loss) Per Share	12 Months Ended
	Jan. 02, 2022
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 restricted share awards and Series B Convertible Preferred Stock held by the BKC Stockholders 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 (loss) per share is computed by dividing net income (loss) available to common stockholders 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 2, 2022 January 3, 2021 December 29, 2019 Basic net loss per share: Net loss $ (43,029) $ (29,463) $ (31,919) Less: Income attributable to non-vested shares — — — Less: Income attributable to preferred stock — — — Net loss available to common stockholders $ (43,029) $ (29,463) $ (31,919) Weighted average common shares outstanding 49,899,274 50,751,185 43,421,715 Basic net loss per share $ (0.86) $ (0.58) $ (0.74) Diluted net loss per share: Net loss $ (43,029) $ (29,463) $ (31,919) Weighted average common shares outstanding 49,899,274 50,751,185 43,421,715 Dilutive effect of preferred stock and non-vested shares — — — Dilutive weighted average common shares outstanding 49,899,274 50,751,185 43,421,715 Diluted net loss per share (1) $ (0.86) $ (0.58) $ (0.74) Shares excluded from diluted net loss per share computations (1) 9,681,878 9,615,435 11,484,159

Commitments And Contingencies

Commitments And Contingencies	12 Months Ended
	Jan. 02, 2022
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 January 2, 2022, the Company is a guarantor under 17 leases from the time when Fiesta was its subsidiary, which have lease terms expiring on various dates through 2030. As of January 2, 2022, the guarantees include eight Fiesta restaurant property leases and nine Taco Cabana leases of which all but one Fiesta-owned restaurant is still operating. Eight of these guarantees are for leases with Pollo Operations, Inc, a wholly owned subsidiary of Fiesta, and nine of the guarantees are for leases Texas Taco Cabana, L.P., an indirect subsidiary of Taco Cabana, Inc. (together with all direct and indirect subsidiaries, “Taco”). Taco was a wholly owned subsidiary of Fiesta until August 17, 2021 when Fiesta sold all of its outstanding capital stock of Taco Cabana, Inc. to YTC Enterprises, LLC, an affiliate of Yadav Enterprises, Inc. The Company is fully liable for all obligations under the terms of the leases in the event that a tenant 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 January 2, 2022 was $9.0 million. The obligations under these leases will generally continue to decrease over time as these operating leases expire, other than execution of option renewals that exist under the original leases. 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 ultimate resolution of any of these other matters will have a material adverse effect on its consolidated financial statements. Supplier Concentrations. The Company primarily utilizes four distributors, McLane Company Inc., Lineage Foodservice Solutions, LLC, Reinhart Food Service LLC and Performance Foodservice, to supply its Burger King restaurants with the majority of its foodstuffs. As of January 2, 2022, such distributors supplied 31%, 30%, 29% and 10%, respectively, of the Company's Burger King restaurants. The Company utilizes five distributors for its Popeyes restaurants, two for poultry products and three for all other products. For the Company's Popeyes restaurants, one distributor, Customized Distribution Services, supplies 69% of its poultry products and 91% of its non-poultry products.

Related Parties

Related Parties	12 Months Ended
	Jan. 02, 2022
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 was exchanged for 100 shares of newly issued Series B Convertible Preferred Stock in 2018, and as of January 2, 2022 is convertible into approximately 15.5% of the outstanding shares of the Company's common stock after giving effect to the conversion of the Series B Convertible Preferred Stock and excluding shares held in treasury. See Note 13—Stockholder's Equity for further information. Pursuant to the terms of the Series B Convertible Preferred Stock, the BKC Stockholders are entitled to elect two representatives on the Company's Board of Directors. The Company operates its Burger King restaurants under franchise agreements with BKC and its Popeyes restaurants under franchise agreements with PLK, both subsidiaries of RBI. These franchise agreements generally provide for an initial term of twenty years and currently have an initial franchise fee of $50,000. With BKC's and PLK's respective approval, the Company can elect to extend franchise agreements for additional 20 year terms, provided that the restaurant meets the current restaurant 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 its Burger King sales and PLK a weekly royalty at a rate of 5.0% of its Popeyes sales. Royalty expense was $72.8 million, $67.2 million, and $62.0 million for the years ended January 2, 2022, January 3, 2021 and December 29, 2019, respectively and is included in other restaurant operating expenses in the consolidated statements of comprehensive income (loss). Beginning in May of 2021, the Company also pays a monthly fee to BKC for use of its digital platform which was $1.3 million for the year ended January 2, 2022 and is included in other restaurant operating expenses in the condensed consolidated statements of comprehensive income (loss). The Company is also generally required to contribute 4% of restaurant sales from the Company's restaurants to the advertising funds utilized by BKC and PLK for their 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 $64.0 million, $59.3 million and $56.7 million for the years ended January 2, 2022, January 3, 2021 and December 29, 2019, respectively. As of January 2, 2022, January 3, 2021, and December 29, 2019, the Company leased 225, 232 and 248 of its restaurant locations from BKC, respectively. As of January 2, 2022, the terms and conditions of the leases with BKC are identical to those between BKC and their third-party lessor for 96 of the restaurants. Aggregate rent under these BKC leases for the years ended January 2, 2022, January 3, 2021 and December 29, 2019 was $26.9 million, $25.9 million, and $27.4 million, respectively. The Company does not believe that such lease terms have been significantly affected by the fact that the Company and BKC are deemed to be related parties. As of January 2, 2022 and January 3, 2021, the Company owed BKC $16.3 million and $14.7 million respectively, related to the payment of advertising, royalties, digital fees, rent and real estate taxes, which is normally remitted on a monthly basis. These costs are included in accounts payable, other current liabilities, prepaid rent and accrued real estate taxes on the accompanying consolidated balance sheets. The Company, Carrols Corporation, Carrols LLC, and BKC entered into an Area Development Agreement (the “ADA”) which commenced on April 30, 2019, was set to end on September 30, 2024 and which superseded the Operating Agreement dated as of May 30, 2012, as amended, between Carrols LLC and BKC. The ADA was amended and restated by all parties on January 4, 2021 (the “Amended ADA”). Pursuant to the ADA and for a cost of $3.0 million, BKC had assigned to Carrols LLC the right of first refusal on the sale of franchisee-operated restaurants in 16 states and a limited number of counties in four additional states (“ADA ROFR”). The ADA ROFR was terminated in connection with the Amended ADA. Under the Amended ADA, Carrols LLC has agreed to open, build and operate a total of 50 new Burger King restaurants, 80% of which must be in Kentucky, Tennessee and Indiana. This includes four Burger King restaurants by September 30, 2021 (which were completed in 2021), 10 additional Burger King restaurants by September 30, 2022, 12 additional Burger King restaurants by September 30, 2023, 12 additional Burger King restaurants by September 30, 2024 and 12 additional Burger King restaurants by September 30, 2025. There is a 90-day cure period to meet the required restaurant development each development year. In addition, pursuant to the Amended ADA, BKC granted Carrols LLC franchise pre-approval to build new Burger King restaurants or acquire Burger King restaurants from Burger King franchisees with respect to 500 Burger King restaurants in the aggregate in (i) Kentucky, Tennessee and Indiana (excluding certain geographic areas in Indiana) and (ii) (a) 16 states, which include Arkansas, Indiana, Kentucky, Louisiana, Maine, Maryland, Michigan, Mississippi, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont and Virginia (subject to certain exceptions for certain limited geographic areas within certain states) and (b) any other geographic locations that Carrols LLC enters after the commencement date of the Amended ADA pursuant to BKC procedures subject to certain limitations. In connection with an acquisition of restaurants in 2019, the Company assumed a development agreement for Popeyes, which included an assignment by PLK of its right of first refusal under its franchise agreements with its franchisees for acquisitions in two southern states, as well as a development commitment to open, build and operate approximately 80 new Popeyes restaurants over six years. This development agreement with PLK was terminated on March 17, 2021, with certain covenants applicable to the Company surviving the termination. PLK reserved the right to charge the Company a $0.6 million fee if PLK and the Company are not able to come to a mutually agreeable solution with respect to such fee within a six-month period. The Company received $1.9 million related to a settlement with BKC for their approval of new restaurant development by other franchisees which unfavorably impacted the Company's restaurants which was recorded as other income in 2019 (see Note 10).

Retirement Plans

Retirement Plans	12 Months Ended
	Jan. 02, 2022
Retirement Benefits [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 $1.8 million, $1.9 million and $1.4 million for the years ended January 2, 2022, January 3, 2021 and December 29, 2019, 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 2, 2022 and January 3, 2021, a total of $4.9 million and $4.4 million, respectively, was deferred under this plan, including accrued interest, which is included in accrued payroll and long-term other liabilities on the accompanying consolidated balance sheets.

Selected Quarterly Financial an

Selected Quarterly Financial and Earnings Data (Unaudited) (Notes)	12 Months Ended
	Jan. 02, 2022
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information [Text Block]	Selected Quarterly Financial Data (Unaudited) Year Ended January 2, 2022 First Quarter Second Quarter Third Quarter Fourth Quarter Restaurant sales $ 389,993 $ 424,541 (1) $ 421,703 $ 416,133 Income (loss) from operations (3,103) (2) 5,889 (1)(2) (3,647) (1)(2) (9,998) (2) Net loss (7,168) (9,559) (3) (9,902) (3) (16,400) (3) Basic and diluted net loss per share (0.14) (0.19) (0.20) (0.33) Restaurants open at end of period 1,075 1,092 1,092 1,091 Year Ended January 3, 2021 First Quarter Second Quarter Third Quarter Fourth Quarter (4) Restaurant sales $ 351,518 (5) $ 368,418 (5) $ 407,036 $ 420,530 Income (loss) from operations (22,047) (6) 14,302 (6) 10,228 (6) 1,631 (6) Net income (loss) (22,209) 7,842 3,531 (18,627) (7) Basic and diluted net income (loss) per share (0.44) 0.13 0.06 (0.37) Restaurants open at end of period 1,093 1,092 1,088 1,074 (1) In fiscal 2021 the Company acquired 19 restaurants in two separate transactions the second quarter. In fiscal 2021 the Company recorded acquisition costs related to the 2021 acquisitions of $0.3 million in the second quarter and $0.1 million in the third quarter (See Note 3). (2) In fiscal 2021 the Company recorded impairment and other lease charges of $0.4 million in the first quarter, $0.1 million in the second quarter, $0.8 million in the third quarter and $3.2 million in the fourth quarter (See Note 6). (3) In 2021, the Company recorded a valuation allowance on certain of its tax credits of $2.6 million in the second quarter, $1.6 million in the third quarter and $7.1 million in the fourth quarter. (4) The fourth quarter of 2020 includes an extra week (See Note 2). Sales in this extra week were $28.4 million. (5) In the first and second quarters of 2020, the Company's sales were impacted by the onset of the COVID-19 pandemic. Restaurant sales during the last two weeks of March and first two weeks of April showed approximately 30% declines in comparable sales. The declines began easing mid-April and throughout May, with a return to positive changes in comparable restaurant sales for the month of June. (6) In fiscal 2020, the Company recorded impairment and other lease charges of $2.9 million in the first quarter, $2.9 million in the second quarter, $2.0 million in the third quarter and $5.0 million in the fourth quarter. The fourth quarter of 2020 included a $2.0 million charge related to the ROFR termination (See Note 6).

Valuation and Qualifying Accoun

Valuation and Qualifying Accounts (Notes)	12 Months Ended
	Jan. 02, 2022
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
SEC Schedule, 12-09, 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 2, 2022 Deferred income tax valuation allowance $ 13,138 $ 11,272 $ — $ — $ 24,410 Year Ended January 3, 2021 Deferred income tax valuation allowance $ — $ 13,138 $ — $ — $ 13,138

Basis Of Presentation (Policies

Basis Of Presentation (Policies)	12 Months Ended
	Jan. 02, 2022shares
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Consolidation [Policy Text Block]	Basis of Consolidation. The accompanying consolidated financial statements include the accounts of the Company and its direct and indirect wholly-owned subsidiaries. All intercompany transactions have been eliminated in consolidation.
Fiscal Period [Policy Text Block]	Fiscal Year. The Company uses a 52
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, lease accounting matters, the valuation of acquired assets and liabilities, interest rate swap valuation, the valuation of deferred income tax assets and liabilities, and the evaluation for impairment of goodwill, long-lived assets and franchise rights. 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. At both January 2, 2022 and January 3, 2021, the Company did not have any cash invested in money market funds which are classified as cash equivalents on the consolidated balance sheets.
Inventory [Policy Text Block]	Inventories. Inventories, consisting primarily of food, beverage, and paper supplies, are stated at the lower of cost determined on the first-in, first-out method or net realizable value. Net realizable value is determined as the estimated selling price in the normal course of business minus the cost of disposal and transportation.
Property and Equipment [Policy Text Block]	Property and Equipment. Property and equipment is recorded at cost. The Company capitalizes all direct costs incurred to develop, construct and substantially improve its restaurants. These costs are depreciated and charged to expense based upon their property classification when placed in service. Repairs and maintenance expenditures are expensed as incurred.
Business Combinations Policy [Policy Text Block]	Business Combinations. In accordance with ASC 805, the Company allocates the purchase price of an acquired business to its 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 finance leases are determined using both the cost approach and market approach and include significant inputs observable in the open market. The Company categorizes these inputs as Level 2 inputs under ASC 820. The fair value of acquired franchise rights and favorable or unfavorable lease positions are determined using the income approach and includes unobservable inputs. The Company categorizes these inputs as Level 3 inputs under ASC 820.
Intangible Assets [Policy Text Block]	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. Franchise Rights. To determine the fair value attributable to franchise rights of restaurant acquisitions, the Company estimates the acquired restaurants' future earnings, discounts those earnings using an appropriate market discount rate and subtracts a contributory charge for net working capital, property and equipment and assembled workforce. 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. The Company assesses the potential impairment of franchise rights whenever events or changes in circumstances indicate that the carrying value may not be recoverable, which include consideration of the impact of a decline in the Company's market value. 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.
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 the businesses acquired. Goodwill is not amortized, but is tested for impairment annually, or more frequently when events and circumstances indicate that the carrying amount may be impaired. Due to the proximity of an interim goodwill impairment analysis date in 2021 to the Company's annual assessment date, and to allow for a greater amount of time to analyze the assessment of goodwill in advance of the Company's annual report filing deadline in future years, the Company updated its accounting policy to shift the annual impairment test from the last day of the fiscal year to the last day of the eighth month of the fiscal year in 2021 and future fiscal years. This change in date of the annual impairment test is preferable and is not deemed material as the new measurement date of the eighth month of the fiscal year is in relative close proximity to the previous measurement date and the year-end balance sheet date, is not expected to materially impact the goodwill analysis, and allows for more timely financial reporting on these estimates. See Note 5 to the consolidated financial statements.
Impairment or Disposal of Long-Lived Assets [Policy Text Block]	Impairment of Long-Lived Assets. The Company assesses the potential impairment of long-lived assets, principally property and equipment, by determining whether the carrying value of these assets can be recovered over their respective remaining useful 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. Impairment indicators at the restaurant level include low operating cash flows, declining sales and if the ratio of trailing twelve months cash flows extended over the remaining lease term does not exceed the net book value of the asset group. Impairment indicators on a consolidated basis includes consideration of any impact from a decline in the Company's market value.
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. Long-term debt on the consolidated balance sheets is presented net of the unamortized amount of the financing costs related to long-term borrowings.
Leases [Policy 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 provide for renewal options with rent escalations. The exercise of such renewal options are generally at the Company’s sole discretion. The Company evaluates renewal options at lease commencement to determine if such options are reasonably certain to be exercised based on economic factors. Certain leases also 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. Right-of-use (“ROU”) lease assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make payments in exchange for that right of use. As the rate implicit within our leases is not readily determinable, the Company uses market and term specific incremental borrowing rates which consider the rate of interest it expects to pay on a collateralized basis to borrow an amount equal to the lease payments under similar terms. ROU assets are also reduced by lease incentives, initial direct costs and adjusted by favorable lease assets and unfavorable lease liabilities. Variable lease components represent amounts that are contractually fixed as a percentage of sales and are recognized in expense as incurred. Leases with a term of 12 months or less are not recorded on the consolidated balance sheet and are recognized as lease expense on a straight-line basis over the lease term. The Company does not account for lease components (e.g., fixed payments including rent) separately from the non-lease components (e.g. common area maintenance). The Company also utilizes certain restaurant equipment under various finance lease agreements with initial terms of generally three For certain leases where rent escalates based upon a change in a financial index, such as the Consumer Price Index, the difference between the rate at lease inception and the subsequent fluctuations in that rate are included in
Lease Financing Obligations [Policy Text Block]	Lease Financing Obligations. Lease financing obligations pertain to sale-leaseback transactions where the Company is involved in the construction of the asset it is leasing and one sale-leaseback transaction accounted for under the financing method. To the extent the Company is involved with the construction of an asset it is leasing and receives proceeds associated with the sale of such asset prior to completing construction, costs incurred as of the consolidated balance sheet date are recorded within property and equipment and a lease financing obligation representing sale proceeds from the lessor is recorded in other long-term liabilities. Once construction is complete, the accounting requirements for a sale-leaseback transaction are considered. If the arrangement does not qualify for sale-leaseback accounting treatment, it is accounted for as a financing transaction. If an arrangement meets the requirements for sale-leaseback treatment, the Company will record a gain or loss on the sale and derecognize the completed construction assets and lease financing obligation. As of January 2, 2022, lease financing obligations included $4.6 million associated with this type of arrangement. The Company accounts for one sale-leaseback transaction as a financing transaction. The land and building assets subject to this obligation remain on the Company’s consolidated balance sheets at their historical costs and the building assets continue to be depreciated over their remaining useful lives. The proceeds received by the Company from this transaction 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 this lease financing obligation was 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. As of January 2, 2022, lease financing obligations included $1.2 million associated with this sale-leaseback transaction.
Revenue Recognition [Policy Text Block]	Revenue Recognition . Revenues from Company restaurants and other revenue from convenience store sales, are recognized net of sales discounts and refunds, when payment is tendered at the time of sale or upon fulfillment of delivery orders. Revenues are reported net of sales tax collected from customers and remitted to governmental taxing authorities. Food, beverage and packaging costs. The Company includes food, beverage and paper costs and delivery charges, net of any vendor purchase discounts and rebates, in food, beverage and packaging costs. Other restaurant operating expenses. The Company includes restaurant-level operating costs other than food, beverage and packaging costs, restaurant wages and related expenses, rent expense and advertising costs in other restaurant operating expenses. Its major components include royalty expenses paid to BKC and PLK, utilities, repairs and maintenance, operating supplies, real estate taxes and credit card fees.
Gift cards [Policy Text Block]	Gift cards. The Company sells gift cards in its restaurants that are issued under the gift card program of Restaurant Brands International, Inc. ("RBI"). Proceeds from the sale of Burger King and Popeyes gift cards at the Company’s restaurants are remitted to RBI, and RBI reimburses the Company for any gift card redemptions at its restaurants. The Company recognizes revenue for restaurant sales upon redemption of gift cards by the customer.
Advertising Costs [Policy Text Block]	Advertising Costs. All advertising costs are expensed as incurred.
Pre-opening Costs [Policy Text Block]	Pre-opening Costs. The Company’s pre-opening costs generally include payroll costs and travel associated with the opening of a new restaurant, rent and promotional costs.
Income Tax [Policy Text Block]	Income Taxes. Deferred income tax assets and liabilities are based on the difference between the financial statement and tax basis 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 subsidiaries file a consolidated federal income tax return.
Insurance [Policy Text Block]	Insurance. The Company is self-insured for general liability, medical insurance and most workers’ compensation 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 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 carrying amount of the Term loan B borrowings at January 2, 2022 approximates fair value because of its variable rate.
Stock-based Compensation [Policy Text Block]	Stock-Based Compensation. The Company has an incentive stock plan under which incentive stock options, non-qualified stock options, restricted stock units (RSUs) and non-vested shares may be granted to employees and non-employee directors. The Company has granted non-vested shares under this plan annually as well as granted non-vested shares, stock options, and RSUs to corporate employees for performance. Non-vested shares, options, and RSUs granted to corporate employees and non-employee directors generally vest in equal installments over three years. For non-vested stock awards, the fair market value of the award is determined based upon the closing value of the Company’s stock price on the grant date and is recorded to compensation expense on a straight-line basis over the requisite service period. For stock options, the fair-value of the options is estimated using the Black-Scholes option pricing model based on assumptions for the risk-free rate of interest, expected dividend yield, expected volatility, and the expected term of the award. Compensation expense is recognized on a straight-line basis over the requisite service period. See Note 12 to the consolidated financial statements.
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 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 restaurants as one reportable segment.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Pronouncements Not Yet Adopted. In March 2020, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update (“ASU”) 2020-04 (“ASU 2020-04”), Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting. ASU 2020-04 provides optional expedients and exceptions for applying U.S. GAAP to contracts, hedging relationships, and other transactions affected by the discontinuation of the London Interbank Offered Rate (“LIBOR”). This ASU is effective for all entities as of March 12, 2020 through December 31, 2022. The Company will adopt this guidance at the discontinuance of LIBOR. The Company is currently evaluating the guidance to determine the timing and extent to which it will apply to the Company's borrowing and interest rate swap arrangements. The adoption of this guidance is not expected to have a material impact on the consolidated financial statements. Recently Issued Accounting Pronouncements Adopted. In April 2020, the FASB staff issued interpretive guidance that indicated it would be acceptable for entities to make an election to account for lease concessions related to the COVID-19 pandemic consistent with how those concessions would be accounted for under ASC Topic 842, Leases ("ASC 842"), as though enforceable rights and obligations for those concessions existed (regardless of whether those enforceable rights and obligations for the concessions explicitly exist in the contract). Consequently, for concessions related to the effects of the COVID-19 pandemic, an entity will not have to analyze each contract to determine whether enforceable rights and obligations for concessions exist in the contract and can elect to apply or not apply the lease modification guidance in Topic 842 to those contracts. This election is available for concessions related to the effects of the COVID-19 pandemic that do not result in a substantial increase in the rights of the lessor or the obligations of the lessee. The Company made the policy election to apply this interpretive guidance to certain rent relief resulting directly from COVID-19, and assumed that enforceable rights and obligations for those concessions exist in the lease contract. Accordingly, the Company recognized abatements in 2020 that did not result in an extension of lease term as reductions in variable lease payments, and deferrals that did not result in an extension of lease term as an increase in other current liabilities. This election will continue while these abatements or deferrals are in effect.
Convertible Preferred Stock, Common Shares Issuable upon Conversion	9,414,580

Intangible Assets (Policies)

Intangible Assets (Policies)	12 Months Ended
	Jan. 02, 2022
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 the businesses acquired. Goodwill is not amortized, but is tested for impairment annually, or more frequently when events and circumstances indicate that the carrying amount may be impaired. Due to the proximity of an interim goodwill impairment analysis date in 2021 to the Company's annual assessment date, and to allow for a greater amount of time to analyze the assessment of goodwill in advance of the Company's annual report filing deadline in future years, the Company updated its accounting policy to shift the annual impairment test from the last day of the fiscal year to the last day of the eighth month of the fiscal year in 2021 and future fiscal years. This change in date of the annual impairment test is preferable and is not deemed material as the new measurement date of the eighth month of the fiscal year is in relative close proximity to the previous measurement date and the year-end balance sheet date, is not expected to materially impact the goodwill analysis, and allows for more timely financial reporting on these estimates. See Note 5 to the consolidated financial statements.
Intangible Assets [Policy Text Block]	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. Franchise Rights. To determine the fair value attributable to franchise rights of restaurant acquisitions, the Company estimates the acquired restaurants' future earnings, discounts those earnings using an appropriate market discount rate and subtracts a contributory charge for net working capital, property and equipment and assembled workforce. 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. The Company assesses the potential impairment of franchise rights whenever events or changes in circumstances indicate that the carrying value may not be recoverable, which include consideration of the impact of a decline in the Company's market value. 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.

Impairment Of Long-Lived Asse_2

Impairment Of Long-Lived Assets And Other Lease Charges (Policies)	12 Months Ended
	Jan. 02, 2022
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 potential impairment of long-lived assets, principally property and equipment, by determining whether the carrying value of these assets can be recovered over their respective remaining useful 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. Impairment indicators at the restaurant level include low operating cash flows, declining sales and if the ratio of trailing twelve months cash flows extended over the remaining lease term does not exceed the net book value of the asset group. Impairment indicators on a consolidated basis includes consideration of any impact from a decline in the Company's market value.

Net Income (Loss) Per Share Ear

Net Income (Loss) Per Share Earnings per share narrative (Policies)	12 Months Ended
	Jan. 02, 2022
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 restricted share awards and Series B Convertible Preferred Stock held by the BKC Stockholders 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 (loss) per share is computed by dividing net income (loss) available to common stockholders 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. 02, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Property and equipment [Table Text Block]	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 finance leases Shorter of useful life or lease term Property and equipment at January 2, 2022 and January 3, 2021 consisted of the following: January 2, 2022 January 3, 2021 Land $ 10,021 $ 8,301 Owned buildings 14,581 13,325 Leasehold improvements 442,461 424,685 Equipment 337,533 320,909 Assets subject to finance leases 22,694 16,663 827,290 783,883 Less accumulated depreciation and amortization (489,588) (434,328) $ 337,702 $ 349,555

Acquisition (Tables)

Acquisition (Tables)	12 Months Ended
	Jan. 02, 2022
Business Acquisition [Line Items]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	In 2021, the Company acquired an aggregate of 19 Burger King restaurants from other franchisees in the following transactions (in thousands except number of restaurants): Closing Date Number of Restaurants Purchase Price Fee-Owned (1) Market Location June 17, 2021 14 $ 27,603 12 Fort Wayne, Indiana June 23, 2021 5 3,216 1 Battle Creek, Michigan 19 $ 30,819 13 (1) The 2021 acquisitions included the purchase of 13 fee-owned restaurants, of which 12 were sold in subsequent sale-leaseback transactions during the third quarter of 2021 for net proceeds of approximately $20.2 million. During the year ended December 29, 2019, the Company acquired a total of 234 restaurants from other franchisees, which are referred to as the "2019 acquired restaurants", in the following transactions: Closing Date Number of Restaurants Purchase Price Fee Owned (3) Market Location April 30, 2019 (1) 220 $ 259,083 14 Southeastern states, primarily TN, MS, LA June 11, 2019 13 15,788 — Baltimore, Maryland August 20, 2019 (2) 1 1,108 — Pennsylvania 234 $ 275,979 14 (1) During the second quarter of 2019, the Company completed the merger with New CFH, LLC ("Cambridge") and acquired 165 Burger King restaurants and 55 Popeyes restaurants. (2) Acquisitions resulting from the exercise of the Company's right of first refusal on acquisitions in certain markets (see Note 16). (3) The 2019 acquisitions included the purchase of 14 fee-owned restaurants, of which six were sold in subsequent sale-leaseback transactions during 2019 for net proceeds of approximately $8.3 million and two in 2020 for net proceeds of approximately $3.4 million.
Schedule of Purchase Price Allocation [Table Text Block]	The Company allocated the aggregate purchase price for the 2021 acquisitions at their estimated fair values. The following table summarizes the final allocation of the aggregate purchase price for the 2021 acquisitions reflected in the consolidated balance sheets as of January 2, 2022: Inventory $ 229 Land and buildings 20,376 Restaurant equipment 850 Restaurant equipment - subject to finance leases 29 Right-of-use assets 2,997 Leasehold improvements 550 Franchise fees 411 Franchise rights 6,025 Deferred income taxes 484 Goodwill 1,832 Operating lease liabilities (2,900) Finance lease liabilities for restaurant equipment (35) Accounts payable (29) Net assets acquired $ 30,819 The following table summarizes the final allocation of the aggregate purchase price for the Cambridge Merger: Inventory $ 2,839 Prepaid expenses 2,947 Other assets 1,846 Land and buildings 21,257 Restaurant equipment 25,358 Restaurant equipment - subject to finance leases 488 Right-of-use assets 251,431 Leasehold improvements 3,498 Franchise fees 7,300 Franchise rights 174,500 Deferred taxes (44,292) Goodwill 84,060 Finance lease obligations for restaurant equipment (568) Operating lease liabilities (255,897) Accounts payable (8,014) Accrued payroll, related taxes and benefits (3,133) Other liabilities (4,537) Net assets acquired $ 259,083 Inventory $ 158 Restaurant equipment 743 Restaurant equipment - subject to finance leases 150 Right-of-use assets 9,515 Leasehold improvements 6,205 Franchise fees 394 Franchise rights (Note 5) 9,809 Deferred taxes 29 Goodwill (Note 5) 86 Operating lease liabilities (9,968) Finance lease obligations for restaurant equipment (185) Accounts payable (40) Net assets acquired $ 16,896
Business Acquisition, Pro Forma Information [Table Text Block]	The following table summarizes the Company's unaudited pro forma operating results: Year Ended January 2, 2022 January 3, 2021 Total revenue $ 1,663,860 $ 1,571,457 Net loss (41,796) (27,621) Basic and diluted net loss per share (0.84) (0.54) Year Ended December 29, 2019 Restaurant sales $ 1,568,533 Net loss (25,586) Basic and diluted net loss per share (0.59)
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	The weighted average amortization period of the intangible assets acquired is as follows: 2021 Acquisitions 2019 Acquisitions Franchise rights 28.7 32.7

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Jan. 02, 2022
Property, Plant and Equipment [Abstract]
Property and equipment [Table Text Block]	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 finance leases Shorter of useful life or lease term Property and equipment at January 2, 2022 and January 3, 2021 consisted of the following: January 2, 2022 January 3, 2021 Land $ 10,021 $ 8,301 Owned buildings 14,581 13,325 Leasehold improvements 442,461 424,685 Equipment 337,533 320,909 Assets subject to finance leases 22,694 16,663 827,290 783,883 Less accumulated depreciation and amortization (489,588) (434,328) $ 337,702 $ 349,555

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Jan. 02, 2022
Goodwill [Line Items]
Schedule of Goodwill [Table Text Block]	Goodwill at December 29, 2019 $ 122,619 Acquisitions of restaurants (Note 3) — Goodwill at January 3, 2021 122,619 Acquisitions of restaurants (Note 3) 1,832 Goodwill at January 2, 2022 $ 124,451
Intangible Assets [Table Text Block]	The following is a summary of the Company’s franchise rights as of the respective balance sheet dates: Balance at December 29, 2019 $ 348,941 Amortization expense (14,344) Balance at January 3, 2021 334,597 Acquisitions of restaurants (Note 3) 6,025 Amortization expense (13,853) Balance at January 2, 2022 $ 326,769

Other Liabilities, Long-Term (T

Other Liabilities, Long-Term (Tables)	12 Months Ended
	Jan. 02, 2022
Liabilities, Noncurrent [Abstract]
Schedule of Other Liabilities [Table Text Block]	Other liabilities, long-term, at January 2, 2022 and January 3, 2021 consisted of the following: January 2, 2022 January 3, 2021 Accrued occupancy costs $ 1,741 $ 2,394 Accrued workers’ compensation and general liability claims 4,947 5,499 Interest rate swap (Note 9) — 6,062 Deferred compensation 2,286 4,419 Deferred federal payroll taxes 10,808 10,808 Lease financing obligations 5,780 1,191 Other 1,210 290 $ 26,772 $ 30,663

Leases (Tables)

Leases (Tables)	12 Months Ended
	Jan. 02, 2022
Leases [Abstract]
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Rent commitments under finance and non-cancelable operating leases at January 2, 2022 were as follows: Fiscal year ending: Operating Leases Finance Leases January 2, 2022 $ 101,758 $ 1,840 January 1, 2023 101,085 1,678 December 31, 2023 99,896 1,291 December 29, 2024 97,941 1,170 December 28, 2025 96,262 1,082 Thereafter 839,158 53 Total lease payments 1,336,100 7,114 Less: imputed interest (488,453) (808) Present value of lease liabilities 847,647 6,306 Less: current portion (44,688) (1,544) Total long-term lease liabilities $ 802,959 $ 4,762
Finance Lease, Liability, Maturity [Table Text Block]	Rent commitments under finance and non-cancelable operating leases at January 2, 2022 were as follows: Fiscal year ending: Operating Leases Finance Leases January 2, 2022 $ 101,758 $ 1,840 January 1, 2023 101,085 1,678 December 31, 2023 99,896 1,291 December 29, 2024 97,941 1,170 December 28, 2025 96,262 1,082 Thereafter 839,158 53 Total lease payments 1,336,100 7,114 Less: imputed interest (488,453) (808) Present value of lease liabilities 847,647 6,306 Less: current portion (44,688) (1,544) Total long-term lease liabilities $ 802,959 $ 4,762
Lease, Cost [Table Text Block]	The components and classification of lease expense for the years ended January 2, 2022, January 3, 2021 and December 29, 2019 are as follows: Year ended Lease cost Classification January 2, 2022 January 3, 2021 December 29, 2019 Operating lease cost (1) Restaurant rent expense $ 103,733 $ 102,651 $ 90,718 Operating lease cost (2) General and administrative 946 606 579 Variable lease cost - variable rent Restaurant rent expense 18,929 15,793 16,429 Variable lease cost - common area maintenance Other restaurant operating expenses 585 521 617 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization 755 1,233 1,778 Interest on lease liabilities Interest expense 133 130 256 Total lease cost $ 125,081 $ 120,934 $ 110,377 (1) Includes short-term leases which are not material. (2) Represents operating lease costs for property and equipment not directly related to restaurant operations. Supplemental cash flow information related to leases for the years ended January 2, 2022 and January 3, 2021 are as follows: Year ended January 2, 2022 January 3, 2021 December 29, 2019 Gain (loss) on sale-leaseback transactions $ (22) $ 189 $ 636 Lease assets and liabilities resulting from lease modifications and new leases 36,633 50,978 76,878 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 100,660 98,561 87,220 Operating cash flows from finance leases 133 130 256 Financing cash flows from finance lease obligations 981 1,617 2,170
Assets And Liabilities, Lessee [Table Text Block]	Supplemental balance sheet information related to leases was as follows as of January 2, 2022 and January 3, 2021: Leases Classification January 2, 2022 January 3, 2021 Assets Operating leases Operating right-of-use assets, net $ 791,763 $ 799,962 Finance leases Property and equipment, net 6,153 644 Total leased assets $ 797,916 $ 800,606 Liabilities Current Operating leases Current portion of operating lease liabilities $ 44,688 $ 41,815 Finance leases Current portion of long-term debt and finance lease liabilities 1,544 525 Long-term Operating leases Operating lease liabilities 802,959 809,969 Finance leases Long-term debt and finance lease liabilities 4,762 383 Total lease liabilities $ 853,953 $ 852,692 Weighted Average Remaining Lease Term Operating leases 13.5 years 14.0 years Finance leases 4.3 years 2.4 years Weighted Average Discount Rate Operating leases 7.0 % 7.0 % Finance leases 5.8 % 8.9 %

Long-Term Debt Long-Term Debt (

Long-Term Debt Long-Term Debt (Tables)	12 Months Ended
	Jan. 02, 2022
Long-term Debt, Unclassified [Abstract]
Schedule of Long-term Debt Instruments [Table Text Block]	Long-term debt at January 2, 2022 and January 3, 2021 consisted of the following: January 2, 2022 January 3, 2021 Senior Credit Facility: Term B Loans $ 171,875 $ 419,375 Term B-1 Loans — 73,875 Revolving credit borrowings (1) — — Senior Notes Due 2029 300,000 — Finance lease liabilities 6,306 908 Total Funded debt 478,181 494,158 Less: current portion of long-term debt and finance lease liabilities (5,794) (5,525) Less: unamortized debt issuance costs (6,490) (7,777) Less: original issue discount (580) (5,161) Total Long-term Debt $ 465,317 $ 475,695 (1) As of March 9, 2022 the Company had $20.0 million in revolving credit borrowings outstanding.
Schedule of Maturities of Long-term Debt [Table Text Block]	At January 2, 2022, principal payments required on long-term debt, including finance leases, were as follows: Fiscal year ending: January 1, 2023 $ 5,794 December 31, 2023 5,699 December 29, 2024 5,389 December 28, 2025 5,326 December 27, 2026 155,922 Thereafter 300,051 $ 478,181

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jan. 02, 2022
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 2, 2022 January 3, 2021 December 29, 2019 Current: Federal $ — $ — $ (260) State (36) 268 119 (36) 268 (141) Deferred: Federal (12,374) (6,039) (9,768) State (4,021) (1,073) (2,214) (16,395) (7,112) (11,982) Increase in valuation allowance 11,272 13,138 — Provision (benefit) for income taxes $ (5,159) $ 6,294 $ (12,123)
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The components of deferred income tax assets and liabilities at January 2, 2022 and January 3, 2021 were as follows: January 2, 2022 January 3, 2021 Deferred income tax assets: Operating lease liabilities $ 217,236 $ 219,096 Federal net operating loss carryforwards 26,839 28,880 Tax credit carryforwards 39,965 35,650 State net operating loss carryforwards 6,837 6,032 Interest expense limitation under section 163 (j) 1,345 — Stock-based compensation expense 1,683 1,323 Accrued vacation benefits 2,844 2,684 Accumulated other comprehensive income-accrued interest rate swap — 1,841 Postretirement benefit obligations 766 853 Other deferred income tax assets 6,507 4,345 Gross deferred income tax assets 304,022 300,704 Less: Valuation allowance (24,410) (13,138) Total deferred income tax assets $ 279,612 $ 287,566 Deferred income tax liabilities: Operating right-of-use assets (202,887) (205,897) Property and equipment depreciation (18,092) (26,056) Franchise rights (63,030) (65,329) Accumulated other comprehensive income-postretirement benefits (380) (474) Accumulated other comprehensive income-accrued interest rate swap (161) — Other deferred income tax liabilities (2,679) (1,172) Total deferred income tax liabilities (287,229) (298,928) Net long-term deferred income tax liabilities $ (7,617) $ (11,362)
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	A reconciliation of the statutory federal income tax provision to the income tax provision (benefit) for the years ended January 2, 2022, January 3, 2021, and December 29, 2019 was as follows: Year ended January 2, 2022 January 3, 2021 December 29, 2019 Statutory federal income tax provision (benefit) $ (10,119) $ (4,865) $ (9,249) State income taxes, net of federal benefit (2,934) (726) (1,655) Employment tax credits (3,274) (2,585) (2,938) Change in valuation allowances 11,272 13,138 — Non-deductible expenses 431 214 1,374 Stock-based compensation 127 525 308 Rate change (163) 312 — Miscellaneous (499) 281 37 Provision (benefit) for income taxes $ (5,159) $ 6,294 $ (12,123)

Stock-based Compensation Stock-

Stock-based Compensation Stock-Based Compensation (Tables)	12 Months Ended
	Jan. 02, 2022
Share-based Payment Arrangement [Abstract]
Schedule of Nonvested Share Activity [Table Text Block]	A summary of all non-vested common share activity for the year ended January 2, 2022 was as follows: Shares Weighted Average Grant Date Price Non-vested at January 3, 2021 1,167,848 $ 7.02 Granted 987,744 $ 6.94 Vested (531,437) $ 7.94 Forfeited (287,325) $ 7.21 Non-vested at January 2, 2022 1,336,830 $ 6.55
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The following assumptions were used in the Black-Scholes option-pricing model to determine the fair value of stock option awards at the grant date: 2020 Risk-free interest rate 0.21 % Expected term (in years) 4.5 Expected volatility 65.10 % Expected dividend yield — % Fair Value $ 3.65 Expected term represents the period that the stock option awards were expected to be outstanding. Given the Company has not issued stock options since 2010, it concluded that its stock option exercise history did not provide a reasonable basis upon which to estimate expected term and therefore used the simplified method to determine the expected term of this stock option grant. This method bases the expected term calculation on the average of the
Share-based Payment Arrangement, Option, Activity	A summary of all stock option activity for the year ended January 2, 2022 was as follows: Options Weighted Average Exercise Price Average Remaining Contractual Life Aggregate Intrinsic Value (1) Options outstanding at January 3, 2021 1,050,000 Forfeited (25,000) $ 7.12 Options Outstanding at January 2, 2022 1,025,000 $ 7.12 5.6 $ — Vested or expected to vest at January 2, 2022 1,025,000 $ 7.12 5.6 $ — Options exercisable at January 2, 2022 348,500 $ 7.12 5.6 $ — (1) The aggregate intrinsic value is calculated using the difference between the market price of the Company's common stock at January 2, 2022 of $2.96 and the grant date exercise price for only those awards that have a grant date exercise price that is less than the market price of the Company's common stock at January 2, 2022. There were no awards having a grant date exercise price less than the market price of the Company's common stock at January 2, 2022.
Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity	A summary of all RSU activity for the year ended January 2, 2022 was as follows: Units Non-vested at January 3, 2021 37,456 Granted 112,122 Vested (19,958) Non-vested at January 2, 2022 129,620

Net Income (Loss) Per Share E_2

Net Income (Loss) Per Share Earnings per Share Table (Tables)	12 Months Ended
	Jan. 02, 2022
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 2, 2022 January 3, 2021 December 29, 2019 Basic net loss per share: Net loss $ (43,029) $ (29,463) $ (31,919) Less: Income attributable to non-vested shares — — — Less: Income attributable to preferred stock — — — Net loss available to common stockholders $ (43,029) $ (29,463) $ (31,919) Weighted average common shares outstanding 49,899,274 50,751,185 43,421,715 Basic net loss per share $ (0.86) $ (0.58) $ (0.74) Diluted net loss per share: Net loss $ (43,029) $ (29,463) $ (31,919) Weighted average common shares outstanding 49,899,274 50,751,185 43,421,715 Dilutive effect of preferred stock and non-vested shares — — — Dilutive weighted average common shares outstanding 49,899,274 50,751,185 43,421,715 Diluted net loss per share (1) $ (0.86) $ (0.58) $ (0.74) Shares excluded from diluted net loss per share computations (1) 9,681,878 9,615,435 11,484,159 (1) Shares issuable upon conversion of preferred stock and non-vested shares were excluded from the computation of diluted net loss per share because their effect would have been anti-dilutive.

Selected Quarterly Financial _2

Selected Quarterly Financial and Earnings Data (Unaudited) (Tables)	12 Months Ended
	Jan. 02, 2022
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information [Table Text Block]	Selected Quarterly Financial Data (Unaudited) Year Ended January 2, 2022 First Quarter Second Quarter Third Quarter Fourth Quarter Restaurant sales $ 389,993 $ 424,541 (1) $ 421,703 $ 416,133 Income (loss) from operations (3,103) (2) 5,889 (1)(2) (3,647) (1)(2) (9,998) (2) Net loss (7,168) (9,559) (3) (9,902) (3) (16,400) (3) Basic and diluted net loss per share (0.14) (0.19) (0.20) (0.33) Restaurants open at end of period 1,075 1,092 1,092 1,091 Year Ended January 3, 2021 First Quarter Second Quarter Third Quarter Fourth Quarter (4) Restaurant sales $ 351,518 (5) $ 368,418 (5) $ 407,036 $ 420,530 Income (loss) from operations (22,047) (6) 14,302 (6) 10,228 (6) 1,631 (6) Net income (loss) (22,209) 7,842 3,531 (18,627) (7) Basic and diluted net income (loss) per share (0.44) 0.13 0.06 (0.37) Restaurants open at end of period 1,093 1,092 1,088 1,074 (1) In fiscal 2021 the Company acquired 19 restaurants in two separate transactions the second quarter. In fiscal 2021 the Company recorded acquisition costs related to the 2021 acquisitions of $0.3 million in the second quarter and $0.1 million in the third quarter (See Note 3). (2) In fiscal 2021 the Company recorded impairment and other lease charges of $0.4 million in the first quarter, $0.1 million in the second quarter, $0.8 million in the third quarter and $3.2 million in the fourth quarter (See Note 6). (3) In 2021, the Company recorded a valuation allowance on certain of its tax credits of $2.6 million in the second quarter, $1.6 million in the third quarter and $7.1 million in the fourth quarter. (4) The fourth quarter of 2020 includes an extra week (See Note 2). Sales in this extra week were $28.4 million. (5) In the first and second quarters of 2020, the Company's sales were impacted by the onset of the COVID-19 pandemic. Restaurant sales during the last two weeks of March and first two weeks of April showed approximately 30% declines in comparable sales. The declines began easing mid-April and throughout May, with a return to positive changes in comparable restaurant sales for the month of June. (6) In fiscal 2020, the Company recorded impairment and other lease charges of $2.9 million in the first quarter, $2.9 million in the second quarter, $2.0 million in the third quarter and $5.0 million in the fourth quarter. The fourth quarter of 2020 included a $2.0 million charge related to the ROFR termination (See Note 6). (7) In the fourth quarter of 2020, the Company recorded a valuation allowance on certain of its tax credits of $12.9 million (See Note 11).

Basis Of Presentation Narrative

Basis Of Presentation Narrative (Details) $ in Thousands

Jun. 23, 2021restaurant

Jun. 17, 2021restaurant

Jan. 15, 2019

Jan. 15, 2018

Jul. 04, 2021restaurant

Jan. 02, 2022USD ($)segmentrestaurant

Jan. 03, 2021USD ($)

Dec. 29, 2019USD ($)shares

Oct. 03, 2021

Apr. 04, 2021

Sep. 27, 2020

Jun. 28, 2020

Mar. 29, 2020

Entity Information [Line Items]

Pre-Opening Costs

$ 100

$ 200

$ 1,400

Restaurants Acquired | restaurant

5

14

19

19

Number of Restaurants

1,092

1,091

1,074

1,092

1,075

1,088

1,092

1,093

Number of states

23

Franchise Term Renewal Period

20 years

Franchise Agreement, Term

20 years

Asset Impairment Charges

$ 3,900

$ 8,200

1,700

Number of Reportable Segments | segment

1

Operating Lease, Liability

$ 847,647

Operating right-of-use assets, net

$ 791,763

799,962

Operating leases, term

20 years

Marketing and Advertising Expense

$ 65,433

60,735

$ 58,689

Construction Lease Financing Obligation

4,600

Sale Leaseback Transaction, Lease Financing Obligation

$ 5,780

$ 1,191

Stock Award Vesting Period

3 years

Management [Member]

Entity Information [Line Items]

Stock Award Vesting Period

3 years

3 years

Senior Notes due 2029

Entity Information [Line Items]

Interest Rate

5.875%

Debt Instrument, Fair Value Disclosure

$ 269,600

Dine-in and Take-out | Revenue Benchmark | Customer Concentration Risk

Entity Information [Line Items]

Concentration Risk, Percentage

14.00%

10.00%

30.00%

Minimum [Member]

Entity Information [Line Items]

Lessee, Finance Lease, Term of Contract

3 years

Minimum [Member] | Management [Member]

Entity Information [Line Items]

Stock Award Vesting Period

3 years

Maximum [Member]

Entity Information [Line Items]

Lessee, Finance Lease, Term of Contract

8 years

Burger King Corporate [Member]

Entity Information [Line Items]

Number of Restaurants

1,026

Popeyes Franchises [Member]

Entity Information [Line Items]

Number of Restaurants

65

Number of states

7

Right of First Refusal, Number of States | shares

2

Basis Of Presentation Property

Basis Of Presentation Property and Equipment (Details)	12 Months Ended
	Jan. 02, 2022
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 Stock-Bas

Basis Of Presentation Stock-Based Compensation (Details)	Jan. 15, 2019	Jan. 15, 2018	Jan. 02, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Award Vesting Period		3 years
Management [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Award Vesting Period	3 years	3 years
Management [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Award Vesting Period			3 years

Acquisition Narrative (Details)

Acquisition Narrative (Details) $ / shares in Units, $ in Thousands	Jun. 23, 2021USD ($)restaurant	Jun. 17, 2021USD ($)restaurant	Aug. 20, 2019USD ($)restaurant	Jun. 11, 2019USD ($)restaurant	Apr. 30, 2019USD ($)restaurant$ / sharesshares	Jan. 02, 2022USD ($)	Oct. 03, 2021USD ($)	Jul. 04, 2021USD ($)restaurant	Jan. 02, 2022USD ($)restaurant	Jan. 03, 2021USD ($)restaurant	Dec. 29, 2019USD ($)restaurant
Business Acquisition [Line Items]
Revenue									$ 1,652,370	$ 1,547,502	$ 1,462,765
Restaurants Acquired | restaurant	5	14						19	19
Acquisition of restaurants, net of cash acquired									$ (30,819)	0	(130,646)
Deferred income taxes						$ 1,800			1,800		$ 47,200
Acquisition-related costs							$ 100	$ 300
Business Combination, Retirement of Debt, Net of Cash Acquired					$ 113,800
Business Combination Purchase Price Allocation, Common Stock					$ 145,300
Business Combination Purchase Price Allocation, Common Stock, Per Share | $ / shares					$ 9.81
Payments to Acquire Businesses, Gross	$ 3,216	$ 27,603							$ 30,819
Number Of Businesses Acquired, Fee Owned | restaurant	1	12							13
2019 Acquisitions [Member]
Business Acquisition [Line Items]
Business Acquisition, Pro Forma, General and Administrative Exepnses									$ 4,100
Restaurants Acquired | restaurant									234
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities						29			$ 29
Other Revenue from Contract with Customer, Excluding Assessed Tax										10,200
Cambridge Holdings, LLC [Member]
Business Acquisition [Line Items]
Business Combination, Restaurants Acquired | restaurant					132
Business Combination, Construction Of Restaurants Acquired | restaurant					33
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities						44,292			$ 44,292
2021 Acquisitions
Business Acquisition [Line Items]
Revenue						$ 12,900
Franchise Rights [Member] | 2019 Acquisitions [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life									28 years 8 months 12 days		32 years 8 months 12 days
Common Stock [Member] | Cambridge Holdings, LLC [Member]
Business Acquisition [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares					7,400,000
Convertible Preferred Stock, Shares Issued upon Conversion | shares					7,500,000
Business Combination, Share Restriction					2 years
Series C Preferred Stock [Member] | Cambridge Holdings, LLC [Member]
Business Acquisition [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares					10,000
NEW YORK | 2019 Acquisitions [Member]
Business Acquisition [Line Items]
Restaurants Acquired | restaurant			1	13	220				234
Acquisition of restaurants, net of cash acquired			$ (1,108)	$ (15,788)	$ (259,083)				$ (275,979)	$ (3,400)	$ (8,300)
Number Of Businesses Acquired, Fee Owned | restaurant			0	0	14				14	2	6
Restaurant sales
Business Acquisition [Line Items]
Revenue									$ 1,652,370	$ 1,547,502	$ 1,452,516
Restaurant sales | 2019 Acquisitions [Member]
Business Acquisition [Line Items]
Revenue									288,900	201,900
Other revenue
Business Acquisition [Line Items]
Revenue									$ 0	$ 0	$ 10,249

Acquisition Table of Acquisitio

Acquisition Table of Acquisitions (Details) $ in Thousands	Jun. 23, 2021restaurant	Jun. 17, 2021restaurant	Aug. 20, 2019USD ($)restaurant	Jun. 11, 2019USD ($)restaurant	Apr. 30, 2019USD ($)restaurant	Jul. 04, 2021restaurant	Jan. 02, 2022USD ($)restaurant	Jan. 03, 2021USD ($)restaurant	Dec. 29, 2019USD ($)restaurant
Business Acquisition [Line Items]
Restaurants Acquired	5	14				19	19
Acquisition of restaurants, net of cash acquired | $							$ (30,819)	$ 0	$ (130,646)
Number Of Businesses Acquired, Fee Owned	1	12					13
Sale Leaseback Transaction, Number Of Restaurants Expected To Be Sold							12
Sale Leaseback Transaction, Net Book Value | $							$ 20,200
2019 Acquisitions [Member]
Business Acquisition [Line Items]
Restaurants Acquired							234
NEW YORK | 2019 Acquisitions [Member]
Business Acquisition [Line Items]
Restaurants Acquired			1	13	220		234
Acquisition of restaurants, net of cash acquired | $			$ (1,108)	$ (15,788)	$ (259,083)		$ (275,979)	$ (3,400)	$ (8,300)
Number Of Businesses Acquired, Fee Owned			0	0	14		14	2	6
Burger King Corporate [Member] | Cambridge Holdings, LLC [Member]
Business Acquisition [Line Items]
Restaurants Acquired						165
Popeyes Franchises [Member] | Cambridge Holdings, LLC [Member]
Business Acquisition [Line Items]
Restaurants Acquired						55

Acquisition Purchase Price Allo

Acquisition Purchase Price Allocation, Acquisitions (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2022	Jan. 03, 2021	Dec. 29, 2019
Business Acquisition [Line Items]
Goodwill, Acquired During Period	$ 1,832
Goodwill	124,451	$ 122,619	$ 122,619
2019 Acquisitions [Member]
Business Acquisition [Line Items]
Inventory	158
Restaurant equipment	743
Restaurant equipment - subject to capital lease	150
Right-of-use assets	9,515
Leasehold improvements	6,205
Franchise fees	394
Franchise rights	9,809
Deferred taxes	(29)
Goodwill	86
Finance lease obligations for restaurant equipment	(185)
Operating lease liabilities	(9,968)
Accounts payable	(40)
Net assets acquired	16,896
Cambridge Holdings, LLC [Member]
Business Acquisition [Line Items]
Inventory	2,839
Prepaid expenses	2,947
Other assets	1,846
Land and building	21,257
Restaurant equipment	25,358
Restaurant equipment - subject to capital lease	488
Right-of-use assets	251,431
Leasehold improvements	3,498
Franchise fees	7,300
Franchise rights	174,500
Deferred taxes	(44,292)
Goodwill	84,060
Finance lease obligations for restaurant equipment	(568)
Operating lease liabilities	(255,897)
Accounts payable	(8,014)
Accrued payroll, related taxes and benefits	(3,133)
Other liabilities	(4,537)
Net assets acquired	259,083
2021 Acquisitions
Business Acquisition [Line Items]
Inventory	229
Land and building	20,376
Restaurant equipment	850
Restaurant equipment - subject to capital lease	29
Right-of-use assets	2,997
Leasehold improvements	550
Franchise fees	411
Franchise rights	6,025
Goodwill	1,832
Finance lease obligations for restaurant equipment	(35)
Operating lease liabilities	(2,900)
Accounts payable	(29)
Net assets acquired	30,819
Deferred taxes	$ 484

Acquisition Pro Forma Informati

Acquisition Pro Forma Information, Acquisitions (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Jan. 02, 2022	Jan. 02, 2022	Jan. 03, 2021
Business Acquisition [Line Items]
Restaurant sales	$ 1,663,860		$ 1,571,457
Net income	$ (41,796)		$ (27,621)
Basic and diluted net income (loss) per share	$ (0.84)		$ (0.54)
2019 Acquisitions [Member]
Business Acquisition [Line Items]
Restaurant sales		$ 1,568,533
Net income		$ (25,586)
Basic and diluted net income (loss) per share		$ (0.59)

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2022	Jan. 03, 2021	Dec. 29, 2019
Property and equipment [Line Items]
Land	$ 10,021	$ 8,301
Owned buildings	14,581	13,325
Leasehold improvements	442,461	424,685
Equipment	337,533	320,909
Assets subject to capital leases	22,694	16,663
Propert and equipment, gross	827,290	783,883
Less accumulated depreciation and amortization	(489,588)	(434,328)
Property and equipment, net	337,702	349,555
Depreciation expense	80,798	81,727	$ 74,674
Finance Lease, Right-of-Use Asset, Accumulated Amortization	16,500	16,000
Property and Equipment [Member]
Property and equipment [Line Items]
Depreciation expense	$ 64,500	$ 64,400	$ 60,800

Intangible Assets Goodwill Disc

Intangible Assets Goodwill Disclosures (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2022	Jan. 03, 2021	Dec. 29, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 122,619	$ 122,619
Goodwill, Acquired During Period	1,832
Goodwill	124,451	122,619	$ 122,619
Goodwill impairment loss	$ 0	$ 0	$ 0

Intangible Assets Franchise Rig

Intangible Assets Franchise Rights Disclosures (Details) - USD ($)	12 Months Ended
	Jan. 02, 2022	Jan. 03, 2021	Dec. 29, 2019
Finite-Lived Intangible Assets [Line Items]
Franchise Term Renewal Period	20 years
Expected Amortization, next fiscal year	$ 14,000,000
Finite-Lived Intangible Assets, Amortization Expense, Year Two	14,000,000
Expected Amortization, year three	14,000,000
Expected Amortization, year four	13,900,000
Expected Amortization, year five	13,900,000
Franchise rights impairment	0	$ 0	$ 0
Franchise Rights [Member]
Finite-lived Intangible Assets [Roll Forward]
Intangible Assets, Net (Excluding Goodwill)	334,597,000	348,941,000
Finite-lived Intangible Assets Acquired	6,025,000
Amortization expense	(13,853,000)	(14,344,000)	11,300,000
Intangible Assets, Net (Excluding Goodwill)	$ 326,769,000	$ 334,597,000	$ 348,941,000

Intangible Assets Favorable and

Intangible Assets Favorable and Unfavorable Leases (Details) $ in Millions	Jan. 02, 2022USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Expected Amortization, next fiscal year	$ 14
Expected Amortization, year four	13.9
Expected Amortization, year five	$ 13.9

Impairment Of Long-Lived Asse_3

Impairment Of Long-Lived Assets And Other Lease Charges (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 02, 2022USD ($)	Oct. 03, 2021USD ($)	Jul. 04, 2021USD ($)	Apr. 04, 2021USD ($)	Jan. 03, 2021USD ($)restaurant	Sep. 27, 2020USD ($)	Jun. 28, 2020USD ($)	Mar. 29, 2020USD ($)	Jan. 02, 2022USD ($)	Jan. 03, 2021USD ($)restaurant	Dec. 29, 2019USD ($)
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment and other lease charges	$ 3,200	$ 800	$ 100	$ 400	$ 5,000	$ 2,000	$ 2,900	$ 2,900	$ 4,470	$ 12,778	$ 3,564
Impairment charges									3,900	8,200	1,700
Other lease charges									$ 600	$ 4,600	$ 1,900
Asset impairment charges, number of restaurants									9	15	7
Impairment, Nonoperating									$ 1,900
Asset Impairment Charges, Number of Restaurant Closures | restaurant					22					22
Asset Impairment Charges, Right of First Refusal										$ 2,000
Previously Impaired [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment charges									500	1,200	$ 300
Initial Impairments [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment charges									$ 1,500	$ 5,000	$ 1,300
First Right Of Refusal
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment charges					$ 2,000

Other Liabilities, Long-Term (D

Other Liabilities, Long-Term (Details) - USD ($) $ in Thousands	Jan. 02, 2022	Jan. 03, 2021
Unusual or Infrequent Item, or Both [Line Items]
Accrued Occupancy Costs	$ 1,741	$ 2,394
Accrued workers' compensation and general liability claims	4,947	5,499
Accrued Interest Rate Swap, Noncurrent	0	6,062
Deferred compensation	2,286	4,419
Deferred Federal Payroll Taxes, Noncurrent	10,808	10,808
Sale Leaseback Transaction, Lease Financing Obligation	5,780	1,191
Other Accrued Liabilities, Noncurrent	1,210	290
Other Liabilities, Noncurrent	26,772	$ 30,663
COVID-19
Unusual or Infrequent Item, or Both [Line Items]
Deferred compensation	10,400
Deferred Liability, Noncurrent, CARES Act	$ 21,200

Leases (Details)

Leases (Details) $ in Thousands	12 Months Ended
	Jan. 02, 2022USD ($)restaurant	Jan. 03, 2021USD ($)restaurant	Dec. 29, 2019USD ($)restaurant	Oct. 03, 2021USD ($)
Lessee, Lease, Description [Line Items]
Operating leases, term	20 years
Properties sold in sale-leaseback transactions | restaurant	13	12	27
Proceeds from sale-leaseback transactions	$ 22,251	$ 22,499	$ 48,364
COVID-19
Lessee, Lease, Description [Line Items]
Lessee, Operating Lease, Modification, Deferred Rent	200			$ 5,800
Sublease Income	$ 400
Lessee, Operating Lease, Modification, Deferred Rent, Expected To Be Repaid				$ 4,800

Leases - Minimum Rent Commitmen

Leases - Minimum Rent Commitments (Details) - USD ($) $ in Thousands	Jan. 02, 2022	Jan. 03, 2021
Leases [Abstract]
January, 3, 2021	$ 101,758
January 2, 2022	101,085
January, 1, 2023	99,896
45655	97,941
46019	96,262
Thereafter	839,158
Total lease payments	1,336,100
Less: imputed interest	$ (488,453)
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Total Long-term Debt	Total Long-term Debt
Present value of lease liabilities	$ 847,647
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Current portion of long-term debt	Current portion of long-term debt
Less: current portion	$ (44,688)	$ (41,815)
Total long-term lease liabilities	802,959	809,969
Finance Leases
January, 3, 2021	1,840
January 2, 2022	1,678
January, 1, 2023	1,291
45655	1,170
46019	1,082
Thereafter	53
Total lease payments	7,114
Less: imputed interest	(808)
Present value of lease liabilities	6,306
Less: current portion	(1,544)
Total long-term lease liabilities	$ 4,762	$ 383

Leases - Cost (Details)

Leases - Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2022	Jan. 03, 2021	Dec. 29, 2019
Lessee, Lease, Description [Line Items]
Finance Lease, Right-of-Use Asset, Amortization	$ 755	$ 1,233	$ 1,778
Finance Lease, Interest Expense	133	130	256
Lease, Cost	125,081	120,934	110,377
Restaurant Rent Expense [Member]
Lessee, Lease, Description [Line Items]
Operating Lease, Cost	103,733	102,651	90,718
Variable Lease, Cost	18,929	15,793	16,429
General and Administrative Expense [Member]
Lessee, Lease, Description [Line Items]
Operating Lease, Cost	946	606	579
Other Restaurant Operating Expenses [Member]
Lessee, Lease, Description [Line Items]
Variable Lease, Cost	$ 585	$ 521	$ 617

Leases - Balance Sheet (Details

Leases - Balance Sheet (Details) - USD ($) $ in Thousands	Jan. 02, 2022	Jan. 03, 2021
Leases [Abstract]
Operating right-of-use assets, net	$ 791,763	$ 799,962
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Property and equipment, net	Property and equipment, net
Finance Lease, Right-of-Use Asset	$ 6,153	$ 644
Leased Assets	797,916	800,606
Less: current portion	44,688	41,815
Long-term Debt and Lease Obligation, Including Current Maturities	1,544	525
Operating Lease, Liability, Noncurrent	802,959	809,969
Finance Lease, Liability, Noncurrent	4,762	383
Lease Liabilities	$ 853,953	$ 852,692
Operating Lease, Weighted Average Remaining Lease Term	13 years 6 months	14 years
Finance Lease, Weighted Average Remaining Lease Term	4 years 3 months 18 days	2 years 4 months 24 days
Operating Lease, Weighted Average Discount Rate, Percent	7.00%	7.00%
Finance Lease, Weighted Average Discount Rate, Percent	5.80%	8.90%

Leases - Cash Flow (Details)

Leases - Cash Flow (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2022	Jan. 03, 2021	Dec. 29, 2019	Dec. 30, 2018
Leases [Abstract]
Sale and Leaseback Transaction, Gain (Loss), Net	$ (22)	$ 189	$ 600	$ 636
Operating Lease, Payments	100,660	98,561		87,220
Finance Lease, Interest Payment on Liability	133	130		256
Finance Lease, Principal Payments	981	1,617	$ 2,170	2,170
Lease Assets and Liabilities Resulting From Lease Modifications	$ 36,633	$ 50,978		$ 76,878

Long-Term Debt Long Term Debt (

Long-Term Debt Long Term Debt (Details) - USD ($)	Mar. 09, 2022	Jan. 02, 2022	Jan. 03, 2021
Debt Instrument [Line Items]
Long-term Line of Credit		$ 0
Finance Lease Obligations		6,306,000	$ 908,000
Long-term Debt		478,181,000	494,158,000
Less: current portion of long-term debt and finance lease liabilities		(5,794,000)	(5,525,000)
Less: unamortized debt issuance costs		6,490,000	7,777,000
Less: original issue discount		(580,000)	(5,161,000)
Total Long-term Debt		465,317,000	475,695,000
Letters of Credit Outstanding, Amount		9,000,000
Subsequent Event
Debt Instrument [Line Items]
Letters of Credit Outstanding, Amount	$ 20,000,000
Term Loan B Facility [Member]
Debt Instrument [Line Items]
Long-term Line of Credit		171,875,000	419,375,000
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long-term Line of Credit		0	0
Term Loan B-1 Facility
Debt Instrument [Line Items]
Long-term Line of Credit		$ 0	$ 73,875,000

Long-Term Debt Senior Secured S

Long-Term Debt Senior Secured Second Lien Notes (Details)

Apr. 30, 2026USD ($)

Jun. 28, 2021USD ($)

Apr. 06, 2021USD ($)

Jun. 28, 2020

Jun. 23, 2020USD ($)

Jan. 02, 2022USD ($)

Jan. 03, 2021USD ($)

Dec. 29, 2019USD ($)

Sep. 30, 2021USD ($)

Jun. 27, 2021USD ($)

Apr. 04, 2021

Apr. 08, 2020USD ($)

Mar. 25, 2020USD ($)

Dec. 13, 2019

Apr. 30, 2019USD ($)

Debt Instrument [Line Items]

Letters of Credit Outstanding, Amount

$ 9,000,000

Line of Credit Facility, Unused Borrowing Capacity

206,000,000

Debt Instrument, Redemption Price, Percentage

40.00%

Proceeds from issuance of senior secured second lien notes

300,000,000

$ 0

$ 0

Debt Issuance Costs, Net

6,490,000

7,777,000

Long-term Line of Credit

0

Loss on extinguishment of debt

$ (8,538,000)

0

$ (7,443,000)

Senior Secured Credit Facility [Member]

Debt Instrument [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

$ 550,000,000

Debt, Total Net Leverage Ratio

4.75

Debt, First Lien Leverage Ratio

5.75

Interest Rate

0.915%

First Lien Leverage Ratio

1.67

5.75

Letter of Credit [Member]

Debt Instrument [Line Items]

Letters of Credit Outstanding, Amount

$ 12,000,000

Debt, Percentage Borrowing Threshold

35.00%

First Amendment, Revolving Credit Facility [Member]

Debt Instrument [Line Items]

Letters of Credit Outstanding, Amount

$ 115,000,000

Line of Credit Facility, Increase (Decrease), Net

10,000,000

Term Loan B Facility [Member]

Debt Instrument [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

425,000,000

Repayment of Debt Quarterly Payment

1,100,000

Long-term Line of Credit

171,875,000

419,375,000

Repayments of Long-term Debt

$ 243,600,000

Loss on extinguishment of debt

8,500,000

Term Loan B Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

3.25%

Term Loan B Facility [Member] | Base Rate [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

2.25%

Standby Letters of Credit [Member]

Debt Instrument [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

35,000,000

Revolving Credit Facility [Member]

Debt Instrument [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

$ 125,000,000

Debt, Percent of Aggregate Amount of Borrowing

35.00%

Long-term Line of Credit

0

0

Borrowings Under Prior Revolving Credit Facility

46,000,000

Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

3.50%

Revolving Credit Facility [Member] | Base Rate [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

2.50%

Second Amendment, Revolving Credit Facility

Debt Instrument [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

$ 130,400,000

Line of Credit Facility, Increase of Borrowing Capacity

15,400,000

Line of Credit Facility, Revolving Committed Amount

$ 115,000,000

Third Amendment, Revolving Credit Facility

Debt Instrument [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

$ 175,000,000

$ 145,800,000

Line of Credit Facility, Increase of Borrowing Capacity

29,200,000

$ 15,400,000

Term Loan B-1 Facility

Debt Instrument [Line Items]

Proceeds from issuance of senior secured second lien notes

$ 71,300,000

Line of Credit Facility, Additional Borrowing Capacity

$ 75,000,000

Debt Instrument, Annual Amortization Rate, Percentage Of Principal Amount

1.00%

Long-term Line of Credit

$ 0

73,875,000

Repayments of Long-term Debt

$ 74,400,000

Term Loan B-1 Facility | London Interbank Offered Rate (LIBOR) [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

6.25%

Term Loan B-1 Facility | Base Rate [Member]

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

5.25%

Debt Instrument, Interest Rate Floor

1.00%

Term Loan B And B-1 Facility

Debt Instrument [Line Items]

Debt, Number of Payments

17

Senior Notes due 2029

Debt Instrument [Line Items]

Long-term Line of Credit

$ 300,000,000

$ 0

Seventh Amendment, Revolving Credit Facility

Debt Instrument [Line Items]

Line of Credit Facility, Maximum Borrowing Capacity

180,000,000

$ 215,000,000

$ 135,000,000

Line of Credit Facility, Initial Available Amount

$ 50,000,000

$ 27,000,000

Line Of Credit Facility, Percentage Of Consolidated EBITDA

0.40

0.20

Total Net Leverage Ratio

4

3

Line Of Credit Facility, Percentage Of Outstanding Terms Loans Eligible To Be Acquired

0.20

Eighth Amendment, Revolving Credit Facility

Debt Instrument [Line Items]

Line of Credit Facility, Additional Borrowing Capacity

$ 40,000,000

Senior Unsecured Notes Due 2029 | Senior Notes

Debt Instrument [Line Items]

Interest Rate

5.875%

Debt Instrument, Face Amount

$ 300,000,000

Scenario, Forecast | Term Loan B Facility [Member]

Debt Instrument [Line Items]

Repayments of Debt

$ 153,800,000

Revolving Credit Facility [Member] | Line of Credit

Debt Instrument [Line Items]

Line of Credit Facility, Revolving Committed Amount

$ 115,000,000

Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Line of Credit

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

3.25%

Revolving Credit Facility [Member] | Base Rate [Member] | Line of Credit

Debt Instrument [Line Items]

Debt Instrument, Basis Spread on Variable Rate

2.25%

Long-Term Debt Senior Credit Fa

Long-Term Debt Senior Credit Facility (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2022	Jan. 03, 2021	Dec. 29, 2019	Mar. 09, 2022	Dec. 30, 2018
Debt Instrument [Line Items]
Proceeds from issuance of senior secured second lien notes	$ 300,000	$ 0	$ 0
Loss on extinguishment of debt	(8,538)	$ 0	(7,443)
Long-term Line of Credit	0
Letters of Credit Outstanding, Amount	9,000
Line of Credit Facility, Unused Borrowing Capacity	$ 206,000
Debt, Weighted Average Interest Rate	4.80%	4.60%			6.10%
Interest Expense, Debt	$ 28,700	$ 27,200	$ 27,800
Subsequent Event
Debt Instrument [Line Items]
Letters of Credit Outstanding, Amount				$ 20,000
Line of Credit Facility, Unused Borrowing Capacity				$ 186,000
Letter of Credit [Member]
Debt Instrument [Line Items]
Letters of Credit Outstanding, Amount	$ 12,000
Debt, Percentage Borrowing Threshold	35.00%

Long-Term Debt Future Maturitie

Long-Term Debt Future Maturities (Details) - USD ($) $ in Thousands	Jan. 02, 2022	Jan. 03, 2021
Debt Disclosure [Abstract]
Next Twelve Months	$ 5,794
Year Two	5,699
Year Three	5,389
Year Four	5,326
Year Five	155,922
Thereafter	300,051
Long-term Debt	$ 478,181	$ 494,158

Long-Term Debt - Interest Rate

Long-Term Debt - Interest Rate Swap (Details) - USD ($)	1 Months Ended	12 Months Ended
	Mar. 31, 2020	Jan. 02, 2022	Jan. 03, 2021	Dec. 12, 2021	Apr. 04, 2021
Debt Instrument [Line Items]
Derivative Asset, Notional Amount		$ 220,000,000		$ 120,000,000
Payments for Derivative Instrument, Financing Activities		1,700,000	$ 1,000,000
Accrued Interest Rate Swap, Noncurrent		0	6,062,000
Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months		900,000
Proceeds from Derivative Instrument, Financing Activities		$ 200,000
Accrued Interest Rate Swap, Noncurrent, Fair Value			$ 600,000
Term Loan B Facility [Member]
Debt Instrument [Line Items]
Derivative, Interest Rate Swap Debt Fix	$ 0.50
Senior Secured Credit Facility [Member]
Debt Instrument [Line Items]
Interest Rate					0.915%

Other Income (Details)

Other Income (Details) $ in Thousands	12 Months Ended
	Jan. 02, 2022USD ($)restaurant	Jan. 03, 2021USD ($)restauranttransaction	Dec. 29, 2019USD ($)restaurant	Dec. 30, 2018USD ($)	Oct. 03, 2021	Jul. 04, 2021	Apr. 04, 2021	Sep. 27, 2020	Jun. 28, 2020	Mar. 29, 2020
Other Income and Expenses [Abstract]
Other Operating Income (Expense), Net	$ 1,186	$ 1,271	$ 1,911
Proceeds from Legal Settlements			(1,900)
Sale and Leaseback Transaction, Gain (Loss), Net	22	(189)	(600)	$ (636)
Property, Plant and Equipment, Disposals	$ 1,200	$ 1,000	800
Number of Restaurants	1,091	1,074			1,092	1,092	1,075	1,088	1,092	1,093
Gain on insurance recoveries		$ (2,100)	$ (200)
Number Of Restaurants Subject To Insurance Recovery | restaurant	2	4	2
Number Of Sale-leaseback Transactions In Gain Position | transaction		12
Other Income	$ (1,300)
Gain on Sale of Litigation Claim	$ (1,100)

Income Taxes Schedule of Compon

Income Taxes Schedule of Components of income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2022	Jan. 03, 2021	Dec. 29, 2019
Income Tax Disclosure [Abstract]
Federal	$ 0	$ 0	$ (260)
State	(36)	268	119
Current Income Tax Expense (Benefit)	(36)	268	(141)
Federal	(12,374)	(6,039)	(9,768)
State	(4,021)	(1,073)	(2,214)
Deferred	(16,395)	(7,112)	(11,982)
Increase in valuation allowance	11,272	13,138	0
Provision (benefit) for income taxes	$ (5,159)	$ 6,294	$ (12,123)

Income Taxes Schedule of Deferr

Income Taxes Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Jan. 02, 2022	Jan. 03, 2021	Dec. 29, 2019
Income Tax Disclosure [Abstract]
Deferred Tax Assets, Interest Expense	$ 1,345	$ 0
Deferred Tax Assets, Operating Lease Liabilities	217,236	219,096
Postretirement benefit expenses	766	853
Stock-based compensation expense	1,683	1,323
Federal net operating loss carryforwards	26,839	28,880
State net operating loss carryforwards	6,837	6,032
Tax credit carryforwards	39,965	35,650
Accrued vacation benefits	2,844	2,684
Accrued workers compensation	0	1,841
Accumulated other comprehensive income-postretirement benefits	(380)	(474)
Deferred Tax Assets, Accumulated Other Comprehensive Income, Interest Rate Swap	(161)	0
Deferred Tax Liabilities, Other	(2,679)	(1,172)
Other	6,507	4,345
Deferred Tax Assets, Gross, Total	304,022	300,704
Less: Valuation allowance	(24,410)	(13,138)	$ 0
Net deferred income tax assets	279,612	287,566
Deferred Tax Liabilities, Operating Right-of-use Assets	(202,887)	(205,897)
Property and equipment depreciation	(18,092)	(26,056)
Franchise rights	(63,030)	(65,329)
Deferred Tax Liabilities, Gross	(287,229)	(298,928)
Carrying value of net deferred income tax assets	$ (7,617)	$ (11,362)

Income Taxes Narrative (Details

Income Taxes Narrative (Details) - USD ($)	12 Months Ended
	Jan. 02, 2022	Jan. 03, 2021	Dec. 29, 2019
Income Tax Contingency [Line Items]
Federal operating loss carryforwards	$ 127,800,000
Miscellaneous	(499,000)	$ 281,000	$ 37,000
Unrecognized Tax Benefits	0	0
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	0	0
Deferred Tax Assets, Tax Credit Carryforwards, General Business	40,000,000
Deferred Tax Assets, Valuation Allowance	24,410,000	13,138,000	$ 0
Valuation Allowances and Reserves, Charged to Cost and Expense	11,272,000	$ 13,138,000
State and Local Jurisdiction
Income Tax Contingency [Line Items]
Federal operating loss carryforwards	$ 143,900,000

Income Taxes Effective Rate Rec

Income Taxes Effective Rate Reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Jan. 02, 2022	Oct. 03, 2021	Jul. 04, 2021	Jan. 03, 2021	Jan. 02, 2022	Jan. 03, 2021	Dec. 29, 2019
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Statutory federal income tax provision (benefit)					$ (10,119)	$ (4,865)	$ (9,249)
State income taxes (benefit), net of federal provision (benefit)					(2,934)	(726)	(1,655)
Employment tax credits					(3,274)	(2,585)	(2,938)
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount	$ 7,100	$ 1,600	$ 2,600	$ 12,900	11,272	13,138	0
Non-deductible expenses					431	214	1,374
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-based Payment Arrangement, Amount					127	525	308
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount					(163)	312	0
Miscellaneous					(499)	281	37
Provision (benefit) for income taxes					$ (5,159)	$ 6,294	$ (12,123)

Stock-based Compensation Stoc_2

Stock-based Compensation Stock-Based Compensation Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	Jan. 15, 2019	Jan. 15, 2018	Jan. 02, 2022	Jan. 03, 2021	Dec. 29, 2019	Jun. 18, 2021	Jan. 03, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Award Vesting Period		3 years
Stock-based compensation			$ 6,234	$ 5,223	$ 5,753
Nonvested stock-based compensation expense			$ 5,600
Remaining weighted average vesting period			1 year 1 month 6 days
Grants in Period			987,744
Granted (in dollars per share)			$ 7.12
Granted (in shares)			1,075,000
Share price (in dollars per share)			$ 2.96
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period			531,437
Management [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Awards Issued During Period	790,000	417,500
Stock Award Vesting Period	3 years	3 years
Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted Stock Awards Issued During Period	73,128	47,470
Grants in Period					10,000
2016 Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares Authorized Under Stock Incentive Plan			7,500,000			3,500,000	4,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant			3,599,630
Restricted Stock [Member] | Certain Employees and Officers
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	895,000
Restricted Stock [Member] | Outside Directors
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	92,744
Non-Qualified Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)			739,340
Incentive Stock Options (ISOs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)			335,660
Share-based Payment Arrangement, Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			7 years
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Award Vesting Period			3 years
Grants in Period			99,317	12,805
Granted (in shares)			112,122
Share price (in dollars per share)			$ 6.68
Vested			(19,958)

Stock-based Compensation Summar

Stock-based Compensation Summary of Stock Activity (Details)	12 Months Ended
	Jan. 02, 2022$ / 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	1,167,848
Nonvested shares, Weighted Average Grant Date Price at beginning of period | $ / shares	$ 7.02
Grants in Period | shares	987,744
Grants in Period, Weighted Average Grant Date Price | $ / shares	$ 6.94
Vested | shares	(531,437)
Vested, Weighted Average Grant Date Price | $ / shares	$ 7.94
Forfeited | shares	(287,325)
Forfeited, Weighed Average Grant Date Price | $ / shares	$ 7.21
Nonvested shares at end of period | shares	1,336,830
Nonvested shares, Weighted Average Grant Date Price at end of period | $ / shares	$ 6.55

Stock-based Compensation - Fair

Stock-based Compensation - Fair Value Assumptions (Details) - Share-based Payment Arrangement, Option	12 Months Ended
	Jan. 02, 2022$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	0.21%
Expected term (in years)	4 years 6 months
Expected volatility	65.10%
Expected dividend yield	0.00%
Fair Value	$ 3.65

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Stock Options Activity (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 02, 2022USD ($)$ / sharesshares
Options
Beginning balance (in shares)	1,050,000
Granted (in shares)	1,075,000
Forfeited (in shares)	(25,000)
Ending balance (in shares)	1,025,000
Options, Vested or expected to vest (in shares)	1,025,000
Options, Options exercisable (in shares)	348,500
Weighted Average Exercise Price
Granted (in dollars per share) | $ / shares	$ 7.12
Forfeited (in dollars per share) | $ / shares	7.12
Options Outstanding (in dollars per share) | $ / shares	7.12
Vested or expected to vest (in dollars per share) | $ / shares	$ 7.12
Average Remaining Contractual Life
Options Outstanding at January 2, 2022	5 years 7 months 6 days
Vested or expected to vest at January 2, 2022	5 years 7 months 6 days
Aggregate Intrinsic Value
Options Outstanding at January 2, 2022 | $	$ 0
Vested or expected to vest at January 2, 2022 | $	$ 0
Share price (in dollars per share) | $ / shares	$ 2.96

Stock-Based Compensation Summ_2

Stock-Based Compensation Summary of RSU Activity (Details) (Details)	12 Months Ended
	Jan. 02, 2022shares
Options
Granted (in shares)	1,075,000
Restricted Stock Units (RSUs) [Member]
Options
Non-vested at December 29, 2019	37,456
Granted (in shares)	112,122
Vested	(19,958)
Non-vested at September 27, 2020	129,620

Stockholder's Equity - Preferre

Stockholder's Equity - Preferred Stock (Details)	Oct. 05, 2021USD ($)	Aug. 12, 2021	Sep. 29, 2019	Sep. 29, 2019	Jan. 02, 2022USD ($)$ / sharesshares	Jan. 03, 2021USD ($)$ / sharesshares	Dec. 29, 2019USD ($)	Dec. 28, 2014	Oct. 03, 2021shares	Aug. 02, 2019USD ($)
Class of Stock [Line Items]
Preferred Stock, Shares Issued					100	100
Board of directors, number of members					2
Common Stock, Dividends, Per Share, Declared		0.41
Convertible Preferred Stock, Common Shares Issuable upon Conversion					9,414,580
Payment of Special Cash Dividend, Financing Activities | $	$ 24,900,000				$ 24,882,000	$ 0	$ 0
Minimum [Member]
Class of Stock [Line Items]
Board of directors, number of members					1
Maximum [Member]
Class of Stock [Line Items]
Board of directors, number of members			1	1	2
Repurchase Program [Member]
Class of Stock [Line Items]
Stock Repurchased During Period, Shares					1,534,304	553,112
Treasury Stock Acquired, Average Cost Per Share | $ / shares					$ 6.52	$ 7.26
Stock Repurchased During Period, Value | $					$ 10,000,000	$ 4,000,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount | $					$ 11,000,000
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Outstanding Shares								7.50%
Preferred Stock, Shares Issued					100
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Units, Issued									10,000
Common Stock [Member] | Repurchase Program [Member]
Class of Stock [Line Items]
Stock Repurchase Program, Remaining Authorized Repurchase Amount | $					$ 11,000,000
Stock Repurchase Program, Authorized Amount | $										$ 25,000,000
BKC [Member] | Series B Preferred Stock [Member]
Class of Stock [Line Items]
Outstanding Shares			14.50%	10.00%				11.50%
Cambridge Holdings, LLC [Member]
Class of Stock [Line Items]
Convertible Preferred Stock, Shares Issued upon Conversion									7,500,000
Cambridge Holdings, LLC [Member] | Carrols Restaurant Group, Inc.
Class of Stock [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent					24.40%
2016 Stock Incentive Plan [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant					3,599,630

Net Income (Loss) Per Share E_3

Net Income (Loss) Per Share Earnings Per Share Table (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 02, 2022	Oct. 03, 2021	Jul. 04, 2021	Apr. 04, 2021	Jan. 03, 2021	Sep. 27, 2020	Jun. 28, 2020	Mar. 29, 2020	Jan. 02, 2022	Jan. 03, 2021	Dec. 29, 2019
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Net income (loss)	$ (16,400)	$ (9,902)	$ (9,559)	$ (7,168)	$ (18,627)	$ 3,531	$ 7,842	$ (22,209)	$ (43,029)	$ (29,463)	$ (31,919)
Net income available to common stockholders									$ (43,029)	$ (29,463)	$ (31,919)
Basic weighted average common shares outstanding									49,899,274	50,751,185	43,421,715
Basic and diluted net income (loss) per share	$ (0.33)	$ (0.20)	$ (0.19)	$ (0.14)	$ (0.37)	$ 0.06	$ 0.13	$ (0.44)	$ (0.86)	$ (0.58)	$ (0.74)
Net income (loss)	$ (16,400)	$ (9,902)	$ (9,559)	$ (7,168)	$ (18,627)	$ 3,531	$ 7,842	$ (22,209)	$ (43,029)	$ (29,463)	$ (31,919)
Basic weighted average common shares outstanding									49,899,274	50,751,185	43,421,715
Weighted Average Number Diluted Shares Outstanding Adjustment									0	0	0
Diluted weighted average common shares outstanding									49,899,274	50,751,185	43,421,715
Basic and diluted net income (loss) per share	$ (0.33)	$ (0.20)	$ (0.19)	$ (0.14)	$ (0.37)	$ 0.06	$ 0.13	$ (0.44)	$ (0.86)	$ (0.58)	$ (0.74)
Earnings Per Share, Diluted									$ (0.86)	$ (0.58)	$ (0.74)
Shares excluded from diluted net income (loss) per share computations (2)									9,681,878	9,615,435	11,484,159
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
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Less: income attributable to participating securities									$ 0	$ 0	$ 0

Commitments And Contingencies L

Commitments And Contingencies Lease Guarantees (Details) $ in Millions	12 Months Ended
	Jan. 02, 2022USD ($)
Guarantor Obligations [Line Items]
Maximum potential undiscounted rental payments	$ 9
Loss Contingency Accrual, Payments	$ 0
McLane Company Inc. | Revenue Benchmark | Supplier Concentration Risk
Guarantor Obligations [Line Items]
Concentration Risk, Percentage	31.00%
McLane Company Inc. | Revenue Benchmark | Supplier Concentration Risk | Poultry Products
Guarantor Obligations [Line Items]
Concentration Risk, Percentage	69.00%
McLane Company Inc. | Revenue Benchmark | Supplier Concentration Risk | Non-poultry Products
Guarantor Obligations [Line Items]
Concentration Risk, Percentage	91.00%
Lineage Foodservice Solutions | Revenue Benchmark | Supplier Concentration Risk
Guarantor Obligations [Line Items]
Concentration Risk, Percentage	30.00%
Reinhart Food Service LLC | Revenue Benchmark | Supplier Concentration Risk
Guarantor Obligations [Line Items]
Concentration Risk, Percentage	29.00%
Burger King | Revenue Benchmark | Supplier Concentration Risk
Guarantor Obligations [Line Items]
Concentration Risk, Percentage	10.00%
Property Lease Guarantee [Member]
Guarantor Obligations [Line Items]
Property Leases	17
Property Lease Guarantee [Member] | Pollo Operations, Inc
Guarantor Obligations [Line Items]
Property Leases	8
Property Lease Guarantee [Member] | Texas Taco Cabana, L.P.
Guarantor Obligations [Line Items]
Property Leases	9
Closed Restaurants [Member]
Guarantor Obligations [Line Items]
Property Leases	1

Related Parties (Details)

Related Parties (Details) $ in Thousands	Apr. 30, 2019USD ($)state	Jan. 02, 2022USD ($)Rateshares	Apr. 04, 2021USD ($)	Jan. 02, 2022USD ($)yrRateshares	Jan. 03, 2021USD ($)shares	Dec. 29, 2019USD ($)restaurantshares	Sep. 30, 2025restaurant	Sep. 30, 2024restaurant	Sep. 30, 2023restaurant	Sep. 30, 2022restaurant	Sep. 30, 2021restaurant	Jan. 04, 2021staterestaurant	Dec. 31, 2017
Related Party Transaction [Line Items]
Preferred Stock, Shares Issued | shares		100		100	100
Franchise Term | yr				20
Board of directors, number of members		2		2
Franchise Agreement, Term				20 years
Related Party Transaction, Accounts Payable		$ 31,164		$ 31,164	$ 27,596
Franchise Agreement, Number Of States | state	16
Franchise Agreement, Number Of Additional States | state	4
Franchise Agreement, Remodeling Expense	$ 3,000
Settlement, Approval of Restaurant Development			$ 1,900
Monthly Digital Platform Fee		$ 1,300
Area Development Agreement, Restaurants To Be Opened, Built, And Operated | restaurant											4	50
Area Development Agreement, Percentage Of New Restaurants To Be In Kentucky, Tennessee And Indiana												80.00%
Area Development Agreement, Number Of Restaurants To Be Acquired | restaurant												500
Area Development Agreement, Number Of States | state												16
Area Development Agreement, Prepaid Franchise Fees						$ 600
Lessee, Operating Leases, Rent Expense, Net				$ 122,662	118,444	107,147
Scenario, Forecast | Subsequent Event
Related Party Transaction [Line Items]
Area Development Agreement, Restaurants To Be Opened, Built, And Operated | restaurant							12	12	12	10
Related Party, Burger King Corporate [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Royalty Fee Rate | Rate		4.50%		4.50%
Royalty Expense				$ 72,800	67,200	62,000
Related Party Transaction, Advertising Fee Rate | Rate		4.00%		4.00%
Advertising Expense				$ 64,000	$ 59,300	56,700
Leases, Number of Leased Restaurants		225		225	232								248
Related Party Transaction, Accounts Payable		$ 16,300		$ 16,300	$ 14,700
Related Party Transaction, Percentage of Voting Interests Acquired | Rate		15.50%		15.50%
Lessee, Operating Leases, Rent Expense, Net				$ 26,900	$ 25,900	$ 27,400
Affiliated Entity [Member]
Related Party Transaction [Line Items]
Franchise Fees, Initial, Net				$ 50
Popeyes Franchises [Member]
Related Party Transaction [Line Items]
Right Of First Refusal, Number Of Franchises | restaurant						80
Right of First Refusal, Term	6 years
Property Leases Identical to BKC's Lease with Third Party [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Leases, Number of Leased Restaurants		96		96
Series B Preferred Stock [Member]
Related Party Transaction [Line Items]
Preferred Stock, Shares Issued | shares		100		100
Popeyes Franchises [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Royalty Fee Rate | Rate		5.00%		5.00%
Right of First Refusal, Number of States | shares						2

Retirement Plans (Details)

Retirement Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2022	Jan. 03, 2021	Dec. 29, 2019
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	50.00%
Defined Contribution Plan, Employer Matching Contribution, Percent	50.00%
Defined Contribution Plan, Requisite Service Period, Hours of Service	1,000
Defined Contribution Plan, Cost	$ 1,800	$ 1,900	$ 1,400
Deferred Compensation Arrangements, Interest Rate	8.00%
Deferred Compensation Arrangement with Individual, Contributions by Employer	$ 0
Deferred compensation	2,286	4,419
Deferred Compensation Liability, Current and Noncurrent	$ 4,900	$ 4,400
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

Selected Quarterly Financial _3

Selected Quarterly Financial and Earnings Data (Unaudited) Quarterly Table (Details) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 02, 2022USD ($)$ / shares	Oct. 03, 2021USD ($)$ / shares	Jul. 04, 2021USD ($)$ / shares	Apr. 04, 2021USD ($)$ / shares	Jan. 03, 2021USD ($)$ / shares	Sep. 27, 2020USD ($)$ / shares	Jun. 28, 2020USD ($)$ / shares	Mar. 29, 2020USD ($)$ / shares	Jan. 02, 2022USD ($)$ / shares	Jan. 03, 2021USD ($)$ / shares	Dec. 29, 2019USD ($)$ / shares
Quarterly Financial Information Disclosure [Abstract]
Restaurant sales	$ 416,133	$ 421,703	$ 424,541	$ 389,993	$ 420,530	$ 407,036	$ 368,418	$ 351,518
Operating income (loss)	(9,998)	(3,647)	5,889	(3,103)	1,631	10,228	14,302	(22,047)	$ (10,859)	$ 4,114	$ (8,743)
Net income (loss)	$ (16,400)	$ (9,902)	$ (9,559)	$ (7,168)	$ (18,627)	$ 3,531	$ 7,842	$ (22,209)	$ (43,029)	$ (29,463)	$ (31,919)
Basic and diluted net income (loss) per share | $ / shares	$ (0.33)	$ (0.20)	$ (0.19)	$ (0.14)	$ (0.37)	$ 0.06	$ 0.13	$ (0.44)	$ (0.86)	$ (0.58)	$ (0.74)
Restaurants at end of period	1,091	1,092	1,092	1,075	1,074	1,088	1,092	1,093	1,091	1,074

Selected Quarterly Financial _4

Selected Quarterly Financial and Earnings Data (Unaudited) (Details) $ in Thousands	Jun. 23, 2021restaurant	Jun. 17, 2021restaurant	Jan. 02, 2022USD ($)	Oct. 03, 2021USD ($)	Jul. 04, 2021USD ($)restaurant	Apr. 04, 2021USD ($)	Jan. 03, 2021USD ($)	Sep. 27, 2020USD ($)	Jun. 28, 2020USD ($)	Mar. 29, 2020USD ($)	Jan. 02, 2022USD ($)restaurant	Jan. 03, 2021USD ($)	Dec. 29, 2019USD ($)
Quarterly Financial Information Disclosure [Abstract]
Restaurants Acquired | restaurant	5	14			19						19
Acquisition-related costs				$ 100	$ 300
Impairment and other lease charges			$ 3,200	$ 800	$ 100	$ 400	$ 5,000	$ 2,000	$ 2,900	$ 2,900	$ 4,470	$ 12,778	$ 3,564
Number of Restaurants			1,091	1,092	1,092	1,075	1,074	1,088	1,092	1,093	1,091	1,074
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount			$ 7,100	$ 1,600	$ 2,600		$ 12,900				$ 11,272	$ 13,138	0
Impairment charges											3,900	8,200	1,700
Interim Period, Costs Not Allocable [Line Items]
Impairment charges											$ 3,900	$ 8,200	$ 1,700
First Right Of Refusal
Quarterly Financial Information Disclosure [Abstract]
Impairment charges							2,000
Interim Period, Costs Not Allocable [Line Items]
Impairment charges							$ 2,000

Subsequent Events (Details)

Subsequent Events (Details) $ in Millions	Sep. 30, 2025restaurant	Sep. 30, 2024restaurant	Sep. 30, 2023restaurant	Sep. 30, 2022restaurant	Sep. 30, 2021restaurant	Jan. 04, 2021staterestaurant	Dec. 29, 2019USD ($)
Subsequent Event [Line Items]
Area Development Agreement, Number Of States | state						16
Area Development Agreement, Number Of Restaurants To Be Acquired						500
Area Development Agreement, Prepaid Franchise Fees | $							$ 0.6
Area Development Agreement, Restaurants To Be Opened, Built, And Operated					4	50
Area Development Agreement, Percentage Of New Restaurants To Be In Kentucky, Tennessee And Indiana						80.00%
Subsequent Event | Scenario, Forecast
Subsequent Event [Line Items]
Area Development Agreement, Restaurants To Be Opened, Built, And Operated	12	12	12	10

Valuation and Qualifying Acco_2

Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2022	Jan. 03, 2021
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Deferred Tax Assets, Valuation Allowance Beginning of Year	$ 13,138	$ 0
Valuation Allowances and Reserves, Charged to Cost and Expense	11,272	13,138
Valuation Allowances and Reserves, Charged to Other Accounts	0	0
SEC Schedule, 12-09, Valuation Allowances and Reserves, Deduction	0	0
Deferred Tax Assets, Valuation Allowance, End of Year	$ 24,410	$ 13,138