Carrols Restaurant (TAST) 10-Q 10 Nov 22 2022 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Oct. 02, 2022	Nov. 04, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Oct. 02, 2022
Document Transition Report	false
Entity File Number	001-33174
Entity Registrant Name	CARROLS RESTAURANT GROUP, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	83-3804854
Entity Address, Address Line One	968 James Street
Entity Address, City or Town	Syracuse,
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	13203
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 Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		53,273,272
Entity Central Index Key	0000809248
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Small Business	true

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Oct. 02, 2022	Jan. 02, 2022
ASSETS
Cash and cash equivalents	$ 3,237	$ 29,151
Trade and other receivables	20,823	16,644
Inventories	13,567	14,023
Prepaid expenses and other current assets	18,807	8,530
Total current assets	56,434	68,348
Property and equipment, net of accumulated depreciation of $524,095 and $489,588, respectively	320,387	337,702
Franchise rights, net of accumulated amortization of $157,937 and $147,486, respectively (Note 4)	316,293	326,769
Goodwill	107,751	124,451
Operating right-of-use assets, net (Note 7)	773,505	791,763
Franchise agreements, at cost less accumulated amortization of $16,696 and $14,608, respectively	29,095	30,788
Deferred income taxes (Note 9)	6,461	0
Other assets (Note 8)	14,530	7,243
Total assets	1,624,456	1,687,064
LIABILITIES AND STOCKHOLDERS' EQUITY
Current portion of long-term debt and finance lease liabilities (Notes 7 and 8)	7,293	5,794
Current portion of operating lease liabilities (Note 7)	46,812	44,688
Accounts payable	30,082	31,164
Accrued interest	5,173	9,433
Accrued payroll, related taxes and benefits	46,508	50,855
Accrued real estate taxes	9,453	8,256
Other liabilities	32,428	18,433
Total current liabilities	177,749	168,623
Long-term debt and finance lease liabilities, net of current portion (Notes 7 and 8)	478,807	465,317
Operating lease liabilities (Note 7)	785,585	802,959
Deferred income taxes, net (Note 9)	0	7,617
Accrued postretirement benefits	1,437	1,552
Other liabilities (Note 6)	11,497	26,772
Total liabilities	1,455,075	1,472,840
Commitments and contingencies (Note 11)
Stockholders' equity:
Preferred stock, par value $.01; authorized 20,000,000 shares, issued and outstanding—100 shares	0	0
Voting common stock, par value $.01; authorized—100,000,000 shares, issued—55,378,225 and 53,374,341 shares, respectively, and outstanding—50,805,461 and 49,932,558 shares, respectively	529	520
Additional paid-in capital	291,624	287,816
Accumulated deficit	(117,838)	(61,396)
Accumulated other comprehensive income	9,193	1,411
Treasury stock, at cost	(14,127)	(14,127)
Total stockholders' equity	169,381	214,224
Total liabilities and stockholders' equity	$ 1,624,456	$ 1,687,064

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Oct. 02, 2022	Jan. 02, 2022
Statement of Financial Position [Abstract]
Property and equipment, accumulated depreciation	$ 524,095	$ 489,588
Franchise rights, accumulated amortization	157,937	147,486
Franchise agreements, accumulated amortization	$ 16,696	$ 14,608
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
Voting common stock, par value	$ 0.01	$ 0.01
Voting common stock, shares authorized	100,000,000	100,000,000
Voting common stock, shares issued	55,378,225	53,374,341
Common stock, shares, outstanding	50,805,461	49,932,558

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Loss - USD ($)	3 Months Ended		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Revenues:
Revenue	$ 443,961,000	$ 421,703,000	$ 1,285,382,000	$ 1,236,237,000
Costs and expenses:
Food, beverage and packaging costs	138,012,000	131,103,000	401,244,000	371,317,000
Restaurant wages and related expenses	148,838,000	141,303,000	439,773,000	408,541,000
Restaurant rent expense (Note 7)	31,244,000	30,551,000	93,487,000	91,456,000
Other restaurant operating expenses	70,237,000	66,733,000	204,676,000	193,280,000
Advertising expense	17,841,000	16,619,000	51,446,000	48,927,000
General and administrative expenses	22,572,000	19,209,000	65,416,000	61,276,000
Depreciation and amortization	19,284,000	20,101,000	58,897,000	61,131,000
Impairment and other lease charges	1,196,000	784,000	19,868,000	1,281,000
Other income, net (Note 15)	(1,750,000)	(1,053,000)	(1,109,000)	(111,000)
Total operating expenses	447,474,000	425,350,000	1,333,698,000	1,237,098,000
Loss from operations	(3,513,000)	(3,647,000)	(48,316,000)	(861,000)
Gain (Loss) on Extinguishment of Debt	0	0	0	8,538,000
Interest expense	7,896,000	7,724,000	22,968,000	21,392,000
Loss before income taxes	(11,409,000)	(11,371,000)	(71,284,000)	(30,791,000)
Provision (benefit) for income taxes	(2,712,000)	(1,469,000)	(14,842,000)	(4,162,000)
Net loss	$ (8,697,000)	$ (9,902,000)	$ (56,442,000)	$ (26,629,000)
Basic net income (loss) per share (in dollars per share)	$ (0.17)	$ (0.20)	$ (1.11)	$ (0.53)
Diluted net income (loss) per share (in shares)	$ (0.17)	$ (0.20)	$ (1.11)	$ (0.53)
Weighted average common shares outstanding:
Weighted average common shares outstanding (in shares)	50,805,461	49,927,583	50,689,730	49,889,673
Shares used in computing diluted net income (loss) per share (in shares)	50,805,461	49,927,583	50,689,730	49,889,673
Other comprehensive income (loss), net of tax:
Net loss	$ (8,697,000)	$ (9,902,000)	$ (56,442,000)	$ (26,629,000)
Change in valuation of interest rate swap (Note 8)	2,905,000	269,000	7,782,000	2,924,000
Comprehensive loss	$ (5,792,000)	$ (9,633,000)	$ (48,660,000)	$ (23,705,000)

Consolidated Statements Of Co_2

Consolidated Statements Of Comprehensive Loss (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Stock-based compensation	$ 940	$ 1,458	$ 3,817	$ 4,541

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholder's Equity Statement - USD ($) $ in Thousands	Total	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Treasury Stock [Member]
Beginning balance (in shares) at Jan. 03, 2021		51,486,116	100				(2,096,734)
Beginning 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	1,469			1,469
Vesting of non-vested shares (in shares)		522,406
Vesting of non-vested shares and RSUs	0	$ 5		(5)
Net income (loss)	(7,168)				(7,168)
Repurchase of treasury stock (in shares)							(8,219)
Purchase of treasury stock	(57)						$ (57)
Change in valuation of interest rate swap	3,159					3,159
Ending balance (in shares) at Apr. 04, 2021		52,008,522	100				(2,104,953)
Ending balance at Apr. 04, 2021	268,935	$ 520	$ 0	307,933	(25,535)	144	$ (14,127)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income, tax	1,046
Beginning balance (in shares) at Jan. 03, 2021		51,486,116	100				(2,096,734)
Beginning balance at Jan. 03, 2021	271,532	$ 515		306,469	(18,367)	(3,015)	$ (14,070)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(26,629)
Ending balance (in shares) at Oct. 03, 2021		52,032,536	100				(2,104,953)
Ending balance at Oct. 03, 2021	227,429	$ 520	$ 0	286,123	(44,996)	(91)	$ (14,127)
Beginning balance (in shares) at Apr. 04, 2021		52,008,522	100				(2,104,953)
Beginning balance at Apr. 04, 2021	268,935	$ 520	$ 0	307,933	(25,535)	144	$ (14,127)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	1,614			1,614
Vesting of non-vested shares (in shares)		24,014
Vesting of non-vested shares and RSUs	0
Net income (loss)	(9,559)				(9,559)
Change in valuation of interest rate swap	(504)					(504)
Ending balance (in shares) at Jul. 04, 2021		52,032,536	100				(2,104,953)
Ending balance at Jul. 04, 2021	260,486	$ 520	$ 0	309,547	(35,094)	(360)	$ (14,127)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income, tax	167
Stock-based compensation	1,458			1,458
Net income (loss)	(9,902)				(9,902)
Conversion of preferred stock to common stock	(24,882)			(24,882)
Change in valuation of interest rate swap	269					269
Ending balance (in shares) at Oct. 03, 2021		52,032,536	100				(2,104,953)
Ending balance at Oct. 03, 2021	227,429	$ 520	$ 0	286,123	(44,996)	(91)	$ (14,127)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income, tax	$ 89
Beginning balance (in shares) at Jan. 02, 2022	49,932,558	52,037,511	100				(2,104,953)
Beginning balance at Jan. 02, 2022	$ 214,224	$ 520	$ 0	287,816	(61,396)	1,411	$ (14,127)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	1,941			1,941
Vesting of non-vested shares (in shares)		856,039
Vesting of non-vested shares and RSUs	0	$ 9		(9)
Net income (loss)	(21,269)				(21,269)
Change in valuation of interest rate swap	4,282					4,282
Ending balance (in shares) at Apr. 03, 2022		52,893,550	100				(2,104,953)
Ending balance at Apr. 03, 2022	199,178	$ 529	$ 0	289,748	(82,665)	5,693	$ (14,127)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income, tax	$ 816
Beginning balance (in shares) at Jan. 02, 2022	49,932,558	52,037,511	100				(2,104,953)
Beginning balance at Jan. 02, 2022	$ 214,224	$ 520	$ 0	287,816	(61,396)	1,411	$ (14,127)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	$ (56,442)
Ending balance (in shares) at Oct. 02, 2022	50,805,461	52,910,414	100				(2,104,953)
Ending balance at Oct. 02, 2022	$ 169,381	$ 529	$ 0	291,624	(117,838)	9,193	$ (14,127)
Beginning balance (in shares) at Apr. 03, 2022		52,893,550	100				(2,104,953)
Beginning balance at Apr. 03, 2022	199,178	$ 529	$ 0	289,748	(82,665)	5,693	$ (14,127)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	936			936
Vesting of non-vested shares (in shares)		16,864
Vesting of non-vested shares and RSUs	0
Net income (loss)	(26,476)				(26,476)
Change in valuation of interest rate swap	595					595
Ending balance (in shares) at Jul. 03, 2022		52,910,414	100				(2,104,953)
Ending balance at Jul. 03, 2022	174,233	$ 529	$ 0	290,684	(109,141)	6,288	$ (14,127)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income, tax	(211)
Stock-based compensation	940			940
Net income (loss)	(8,697)				(8,697)
Change in valuation of interest rate swap	$ 2,905					2,905
Ending balance (in shares) at Oct. 02, 2022	50,805,461	52,910,414	100				(2,104,953)
Ending balance at Oct. 02, 2022	$ 169,381	$ 529	$ 0	$ 291,624	$ (117,838)	$ 9,193	$ (14,127)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Other comprehensive income, tax	$ 159

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Stockholder's Equity Parentheticals - USD ($) $ in Thousands	3 Months Ended
	Oct. 02, 2022	Jul. 03, 2022	Apr. 03, 2022	Oct. 03, 2021	Jul. 04, 2021	Apr. 04, 2021
Statement of Stockholders' Equity [Abstract]
Other comprehensive income, tax	$ 159	$ (211)	$ 816	$ 89	$ 167	$ 1,046

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021
Cash flows provided from (used for) operating activities:
Net income	$ (56,442)	$ (26,629)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
(Gain) loss on disposals of property and equipment, including sale-leasebacks	1,375	(111)
Stock-based compensation	3,817	4,541
Impairment and other lease charges	19,868	1,281
Depreciation and amortization	58,897	61,131
Amortization of deferred financing costs	1,625	1,903
Amortization of discount on debt	95	455
Deferred income taxes	(14,842)	(4,138)
Non-cash loss on extinguishment of debt	0	8,538
Changes in other operating assets and liabilities	(16,535)	3,256
Net cash provided by (used in) operating activities	(2,142)	50,227
Cash flows used for investing activities:
New restaurant development	(7,220)	(5,768)
Restaurant remodeling	(7,251)	(9,660)
Other restaurant capital expenditures	(12,325)	(13,455)
Corporate and restaurant information systems	(2,948)	(8,660)
Total capital expenditures	(29,744)	(37,543)
Acquisition of restaurants, net of cash acquired (Note 3)	0	(30,819)
Proceeds from sale of other assets	864	229
Properties purchased for sale-leaseback	(3,996)	0
Proceeds from sale-leaseback transactions	4,052	20,186
Proceeds from insurance recoveries	58	1,244
Net cash used for investing activities	(28,766)	(46,703)
Cash flows provided by financing activities:
Proceeds from issuance of 5.875% Senior Notes due 2029	0	300,000
Principal payments on Term B and B-1 Loans	(3,188)	(320,313)
Borrowings under revolving credit facility	91,500	47,063
Repayments under revolving credit facility	(81,500)	0
Principal payments on finance lease liabilities	(1,818)	(404)
Costs associated with issuance of long-term debt	0	(5,404)
Purchase of treasury shares	0	(57)
Net cash provided by financing activities	4,994	20,885
Net increase (decrease) in cash and cash equivalents	(25,914)	24,409
Cash and cash equivalents, beginning of period	29,151	64,964
Cash and cash equivalents, end of period	3,237	89,373
Supplemental disclosures:
Interest paid on long-term debt	25,210	14,577
Interest paid on lease financing obligations	77	78
Interest paid on finance leases	505	86
Accruals for capital expenditures	1,916	2,059
Finance lease obligations incurred	9,085	2,798
Gain on sale-leaseback transactions	430	17
Operating lease assets and liabilities resulting from lease modifications and new leases	19,461	35,128
Operating cash flows related to operating leases	$ 76,804	$ 75,389

Business Description (Notes)

Business Description (Notes)	9 Months Ended
	Oct. 02, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business Description	Business Description At October 2, 2022, Carrols Restaurant Group, Inc. (“Carrols Restaurant Group”) operated, as franchisee, 1,022 Burger King ® restaurants in 23 Northeastern, Midwestern, Southcentral and Southeastern states and 65 Popeyes ®

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
	Oct. 02, 2022
Accounting Policies [Abstract]
Significant Accounting Policies	Significant Accounting Policies Basis of Consolidation. The accompanying condensed 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 Year. The Company uses a 52-53 week fiscal year ending on the Sunday closest to December 31. The three and nine months ended October 2, 2022 and October 3, 2021 contained thirteen and thirty-nine weeks, respectively. The 2022 fiscal year will end January 1, 2023 and will contain 52 weeks. Basis of Presentation. The unaudited condensed consolidated financial statements as of and for the three and nine months ended October 2, 2022 and October 3, 2021 have been prepared without an audit pursuant to the rules and regulations of the Securities and Exchange Commission and do not include certain of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all normal and recurring adjustments considered necessary for a fair presentation of such unaudited condensed consolidated financial statements have been included. The results of operations for the three and nine months ended October 2, 2022 are not necessarily indicative of the results to be expected for the full year. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements contained in the Company’s Annual Report on Form 10-K for the year ended January 2, 2022. The January 2, 2022 consolidated balance sheet data is derived from those audited consolidated financial statements. Use of Estimates. The preparation of the unaudited condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant items subject to such estimates include accrued occupancy costs, insurance liabilities, 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. Segment Information. Operating segments are components of an entity for which discrete 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, our President and Chief Executive Officer (“CEO”), currently evaluates the Company's operations from a number of different operational perspectives; however, resource allocation decisions are determined based on the chief operating decision-maker's evaluation of the Company's operations as a whole. The Company derives all significant revenues from a single operating segment, its restaurant business. Accordingly, the Company views the operating results of its restaurants as one reportable segment. 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 the 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 using 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 leases positions are determined using the income approach and include unobservable inputs. The Company categorizes these inputs as Level 3 inputs under ASC 820. Cash and Cash Equivalents. The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. At both October 2, 2022 and January 2, 2022, the Company did not have any cash invested in money market funds classified as cash equivalents on the condensed consolidated balance sheets. Food, beverage and packaging costs. The Company includes food, beverage and packaging costs and delivery charges, net of any vendor purchase discounts and rebates, in food, beverage, and packaging costs. 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. Borrowings under the Company’s Senior Credit Facilities (including its term B loans) accrue interest at a floating rate tied to a standard short-term borrowing index selected at the Company’s option, plus an applicable margin. The Company's liability for its Senior Credit Facilities and 5.875% Senior Notes due 2029 are carried at historical cost in the accompanying balance sheets. The fair value of our term B loans and 5.875% Senior Notes due 2029 is based on recent trading activity, which are Level 2 inputs in the fair value hierarchy. As of October 2, 2022, the term B loans traded at 86.5% of par value and the 5.875% Senior Notes due 2029 traded at 67.0% of par value. The Company recognizes its derivative arrangements on the balance sheet at fair value, which is considered a Level 2 input. The Company’s only derivative is an interest rate swap (the “Swap”) which is designated as a cash flow hedge. Accordingly, the effective portion of the changes in the fair value of this arrangement is recognized in accumulated other comprehensive income (loss) until the hedged item is recognized in earnings. Any ineffective portion of the changes in the fair value of this arrangement is immediately recognized in earnings as interest expense, as applicable. The Company classifies cash inflows and outflows from derivatives within operating activities on the condensed consolidated statements of cash flows. The Swap is valued at $9.1 million as of October 2, 2022. It is classified as Level 2 within the valuation hierarchy. Fair value measurements of non-financial assets and non-financial liabilities are primarily used in the impairment analysis of long-lived assets, goodwill and intangible assets. Long-lived assets and definite-lived intangible assets are measured at fair value on a nonrecurring basis using Level 3 inputs. As described in Notes 4 and 5, the Company recorded $16.7 million in goodwill impairment charges in the second quarter of 2022 and long-lived asset impairment charges of $0.4 million and $1.8 million during the three and nine months ended October 2, 2022 and $0.6 million and $0.9 million during the three and nine months ended October 3, 2021. Recently Issued Accounting Pronouncements. In March 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-04 (“ASU 2020-04”) and subsequently ASU No. 2021-01, Reference Rate Reform (Topic 848) in March 2020 and January 2021, respectively. The new guidance provides optional expedients and exceptions for applying U.S. GAAP to contract modifications and hedging relationships, including derivative instruments impacted by changes in the interest rates used for discounting cash flows for computing variable margin settlements, subject to meeting certain criteria, that reference the London Interbank Offered Rate (“LIBOR”) or other reference rates expected to be discontinued in 2022 or 2023. The ASUs establish certain contract modification principles that entities can apply in other areas that may be affected by reference rate reform and certain elective hedge accounting expedients and exceptions. The ASUs may be applied prospectively and are effective for all entities as of March 12, 2020 through December 31, 2022. 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.

Acquisition (Notes)

Acquisition (Notes)	9 Months Ended
	Oct. 02, 2022
Business Combinations [Abstract]
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	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)(2) 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 sale-leaseback transactions during the third quarter of 2021 for net proceeds of approximately $20.2 million. (2) One of the fee-owned restaurants was closed at the end of 2021 and subsequently sold in the second quarter of 2022 for proceeds of $0.2 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: 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 Goodwill recorded in connection with the 2021 acquisitions represents 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. 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 $5.5 million and $16.5 million in the three and nine months ended October 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 unaudited pro forma impact on the results of operations for the restaurants acquired in 2021 for the three and nine months ended October 3, 2021 are included below. The unaudited pro forma results of operations are not necessarily indicative of the results that would have occurred had the acquisitions been consummated at the beginning of the periods presented, nor are they necessarily indicative of any future consolidated operating results. The following table summarizes the Company's unaudited pro forma operating results: Three Months Ended Nine Months Ended October 3, 2021 October 3, 2021 Total revenue $ 421,703 $ 1,247,727 Net loss $ (9,821) $ (25,395) Basic and diluted net loss per share $ (0.20) $ (0.51)

Intangible Assets (Notes)

Intangible Assets (Notes)	9 Months Ended
	Oct. 02, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill And Franchise Rights [Text Block]	Intangible Assets Goodwill . The Company is required to review goodwill for impairment annually, or more frequently when events and circumstances indicate that the carrying amount may be impaired. During the second quarter of 2022, a sustained decline in the Company's stock price due to the impact of continued increases in input costs on the Company's operating margins resulted in an implied equity premium that was outside of an observable range and was determined to be an indicator of an impairment. As a result, the Company performed a quantitative interim goodwill impairment test for its reporting units during the second quarter of 2022. As part of this interim goodwill impairment test, the Company considered certain qualitative and quantitative factors, such as the Company's performance, business forecasts, capital expenditure plans, a discount rate approximating the Company's weighted average cost of capital, and an evaluation of peer company multiples, among other factors. Using both the income approach and the market approach, the Company compared the fair value of each of its reporting units to their respective carrying values. Based on the results of this analysis, the Company determined that the fair value of its Popeyes reporting unit was less than its carrying value, and as a result, recorded a non-cash goodwill impairment charge during the three months ended July 2, 2022 of $16.7 million. The non-cash goodwill impairment charge represented a full write-down of the goodwill for the Popeyes reporting unit and is included in impairment and other lease charges on the condensed consolidated statements of comprehensive loss. During the third quarter of 2022 the Company performed its annual analysis of its remaining goodwill for the Burger King reporting unit. As part of the annual goodwill impairment test, the Company considered certain qualitative and quantitative factors, such as the Company's performance, business forecasts, capital expenditure plans, a discount rate approximating the Company's weighted average cost of capital, and an evaluation of peer company multiples, among other factors. Given the nature of the qualitative and quantitative factors considered, there is a degree of uncertainty associated with these judgments and estimates. Notably, the business forecasts and market conditions considered within the Company’s annual goodwill impairment test reflect the Company’s long-standing history of operating Burger King restaurants in various business cycles. The forecasts do not reflect an immediate change in commodity costs or wage pressures, but do reflect a normalization of these costs over time. Using both the income approach and the discounted cash flow approach, the Company compared the fair value of the reporting unit to the carrying value for the reporting unit. Based on the results of this analysis, the fair value of the reporting unit exceeded its carrying value and goodwill was not impaired as of October 2, 2022. However, there can be no assurances that goodwill will not be impaired in future periods. Estimating the fair value of goodwill requires the use of estimates and significant judgments that are based on a number of factors. These estimates and judgments may not be within the control of the Company and accordingly it is possible that the factors, judgments, and estimates could change in future periods. The change in goodwill for the nine months ended October 2, 2022 is summarized below: Balance at January 2, 2022 $ 124,451 Impairment of goodwill (16,700) Balance at October 2, 2022 $ 107,751 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 renewal period of twenty years. The Company assesses the potential impairment of franchise rights whenever events or changes in circumstances indicate that the carrying value may not be recoverable, including closures of restaurants that were part of an acquisition, a shortfall in undiscounted operating cash flows over the projected remaining life of the franchise rights over the carrying value of such franchise rights for each acquisition group, or a goodwill impairment trigger. If an indicator of impairment exists, an estimate of the aggregate undiscounted cash flows from the acquired restaurants is compared to the respective carrying value of franchise rights for each acquisition. If an asset is determined to be impaired, the loss is measured by the excess of the carrying amount of the asset over its fair value. No impairment charges were recorded related to the Company’s franchise rights for the three and nine months ended October 2, 2022 and October 3, 2021, respectively. The change in franchise rights for the nine months ended October 2, 2022 is summarized below: Balance at January 2, 2022 $ 326,769 Amortization expense (10,476) Balance at October 2, 2022 $ 316,293

Impairment Of Long-Lived Assets

Impairment Of Long-Lived Assets And Other Lease Charges (Notes)	9 Months Ended
	Oct. 02, 2022
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 right-of-use (“ROU”) lease asset impairment or lease-related costs during the remaining term, net of any estimated sublease recoveries. The Company determined the fair value of restaurant equipment, for those restaurants reviewed for impairment, based on current economic conditions. The Company determines the fair value of right-of-use lease assets based on an assessment of market rents and a discounted future cash flow model. These fair value asset measurements rely on significant unobservable inputs and are considered Level 3 in the fair value hierarchy. During the three months ended October 2, 2022, the Company recorded long-lived asset impairment and other lease charges of $1.2 million consisting of initial impairment charges for three underperforming restaurants of $0.3 million, capital expenditures at previously impaired restaurants of $0.1 million, and other lease charges of $0.8 million primarily related to one restaurant closed during the third quarter of $0.4 million. During the nine months ended October 2, 2022, the Company recorded long-lived asset impairment and other lease charges of $3.2 million consisting of initial impairment charges for ten underperforming restaurants of $1.4 million, capital expenditures at previously impaired restaurants of $0.4 million, and other lease charges of $1.5 million primarily related to six restaurants closed during the period of $1.0 million. During the three months ended October 3, 2021, the Company recorded impairment and other lease charges of $0.8 million consisting of $0.5 million of initial impairment charges for three underperforming restaurants, capital expenditure impairment of $0.1 million at underperforming restaurants and $0.2 million of other lease charges in the third quarter of 2021. During the nine months ended October 3, 2021, the Company recorded impairment and other lease charges of $1.3 million consisting of $0.5 million related to initial impairment for four underperforming restaurants, capital expenditure impairment of $0.4 million at previously impaired restaurants and $0.4 million of other lease charges primarily from three restaurants closed during the first nine months of 2021.

Other Liabilities, Long-Term (N

Other Liabilities, Long-Term (Notes)	9 Months Ended
	Oct. 02, 2022
Other Liabilities, Noncurrent [Abstract]
Other Liabilities Disclosure [Text Block]	Other Liabilities, Long-Term Other liabilities, long-term, at October 2, 2022 and January 2, 2022 consisted of the following: October 2, 2022 January 2, 2022 Accrued occupancy costs $ 1,759 $ 1,741 Accrued workers’ compensation and general liability claims 4,895 4,947 Deferred compensation 2,526 2,286 Deferred federal payroll taxes — 10,808 Lease finance obligations 1,181 5,780 Other 1,136 1,210 $ 11,497 $ 26,772 On March 27, 2020, the United States enacted the Coronavirus Aid, Relief and Economic Security Act (as amended, the “CARES Act”) as a response to the economic uncertainty resulting from COVID-19. The CARES Act provided for deferred payment of the employer portion of social security taxes through the end of 2020, with 50% of the deferred amount due December 31, 2021 (which was subsequently deferred to January 3, 2022) and the remaining 50% due December 31, 2022 (which was subsequently deferred to January 3, 2023). As of October 2, 2022, $10.8 million of this deferral remained to be repaid and was recorded as a current liability in accrued payroll, related taxes and benefits.

Leases

Leases	9 Months Ended
	Oct. 02, 2022
Leases [Abstract]
Leases	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 is generally at the Company’s sole discretion. The Company evaluates renewal options at lease commencement and upon any lease amendments or remodeling activity to determine if such options are reasonably certain to be exercised based on economic factors. Certain leases also require variable 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 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, increased by 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 an initial term of 12 months or less are not recorded on the condensed consolidated balance sheets 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 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 index at lease inception and the subsequent fluctuations in that index are included in variable lease costs. Additionally, because the Company has elected to not separate lease and non-lease components, in limited instances variable costs also include payments to the landlord for common area maintenance, real estate taxes, insurance and other operating expenses. Lease expense is recognized on a straight-line basis over the lease term, with variable lease payments recognized in the period those costs are incurred. Lease Cost The components and classification of lease expense for the three and nine months ended October 2, 2022 and October 3, 2021 are as follows: Three Months Ended Nine Months Ended Lease cost Classification October 2, 2022 October 3, 2021 October 2, 2022 October 3, 2021 Operating lease cost (1) Restaurant rent expense $ 26,274 $ 25,951 $ 78,970 $ 77,410 Operating lease cost (2) General and administrative 231 213 704 693 Variable lease cost Restaurant rent expense 4,970 4,599 14,517 14,046 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization 818 240 1,975 549 Interest on lease liabilities Interest expense 227 35 505 86 Total lease cost $ 32,520 $ 31,038 $ 96,671 $ 92,784 (1) Includes short-term leases which are not material.
Leases	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 is generally at the Company’s sole discretion. The Company evaluates renewal options at lease commencement and upon any lease amendments or remodeling activity to determine if such options are reasonably certain to be exercised based on economic factors. Certain leases also require variable 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 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, increased by 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 an initial term of 12 months or less are not recorded on the condensed consolidated balance sheets 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 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 index at lease inception and the subsequent fluctuations in that index are included in variable lease costs. Additionally, because the Company has elected to not separate lease and non-lease components, in limited instances variable costs also include payments to the landlord for common area maintenance, real estate taxes, insurance and other operating expenses. Lease expense is recognized on a straight-line basis over the lease term, with variable lease payments recognized in the period those costs are incurred. Lease Cost The components and classification of lease expense for the three and nine months ended October 2, 2022 and October 3, 2021 are as follows: Three Months Ended Nine Months Ended Lease cost Classification October 2, 2022 October 3, 2021 October 2, 2022 October 3, 2021 Operating lease cost (1) Restaurant rent expense $ 26,274 $ 25,951 $ 78,970 $ 77,410 Operating lease cost (2) General and administrative 231 213 704 693 Variable lease cost Restaurant rent expense 4,970 4,599 14,517 14,046 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization 818 240 1,975 549 Interest on lease liabilities Interest expense 227 35 505 86 Total lease cost $ 32,520 $ 31,038 $ 96,671 $ 92,784 (1) Includes short-term leases which are not material.

Long-Term Debt (Notes)

Long-Term Debt (Notes)	9 Months Ended
	Oct. 02, 2022
Long-term Debt, Unclassified [Abstract]
Long-Term Debt	Long-term Debt Long-term debt at October 2, 2022 and January 2, 2022 consisted of the following: October 2, 2022 January 2, 2022 Senior Credit Facility: Term B Loans $ 168,688 $ 171,875 Revolving credit borrowings 10,000 — Senior Notes Due 2029 300,000 300,000 Finance lease liabilities 13,570 6,306 Total Funded debt 492,258 478,181 Less: current portion of long-term debt and finance lease liabilities (7,293) (5,794) Less: unamortized debt issuance costs (5,673) (6,490) Less: unamortized original issue discount (485) (580) Total Long-term debt $ 478,807 $ 465,317 Senior Credit Facilities. 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”). As of October 2, 2022, the Senior Credit Facilities, as amended, provide for an aggregate maximum commitment available for borrowings under the Revolving Credit Facility of $215.0 million and the Revolving Credit Facility matures on January 29, 2026. 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) under certain circumstances. The Company is only required to maintain 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, 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 borrowings under the Revolving Credit Facility. 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. As of October 2, 2022, there were $10.0 million borrowings outstanding and $9.6 million of letters of credit issued under the Revolving Credit Facility. As this did not exceed 35% of the aggregate amount of the maximum borrowings under the Revolving Credit Facility, 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 of 3.35x to 1.00 as of October 2, 2022 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). After reserving for issued letters of credit and outstanding borrowings under the Revolving Credit Facility, $195.4 million was available for borrowings under the Revolving Credit Facility at October 2, 2022. The Company was in compliance with the covenants under its Senior Credit Facilities at October 2, 2022. The Term Loan B Facility requires quarterly installment payments, which began on September 30, 2019. Amounts outstanding at October 2, 2022 are due and payable as follows: (i) fourteen remaining quarterly installments of $1.1 million; (ii) one final payment of $153.8 million on April 30, 2026. At October 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 2.25% or (b) LIBOR Rate (as defined in the Senior Credit Facilities) plus 3.25%. (ii) Term Loan B Facility: 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%. The weighted average interest rate for borrowings on long-term debt balances was 5.4% and 5.3% for the three and nine months ended October 2, 2022, respectively, and 5.1% and 4.7% for the three and nine months ended October 3, 2021, respectively. 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 borrowings under the Revolving Credit Facility, 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. 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 October 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 $220.0 million of outstanding borrowings under the Senior Credit Facility at 0.915% plus the applicable margin in its Senior Credit Facilities. The differences between the variable LIBOR rate and the interest rate swap rate of 0.915% are settled monthly. The agreement matures on February 28, 2025. 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, left 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 Company received additional interest income to settle the interest rate swap of $0.4 million and $0.1 million during the three and nine months ended October 2, 2022, respectively, and made net additional interest payments of $0.5 million and $1.3 million, during the three and nine months ended October 3, 2021, respectively. The fair value of the Company's interest rate swap agreement was an asset of $9.1 million as of October 2, 2022 which is included in long-term other assets in the accompanying condensed consolidated balance sheets. Changes in the valuation of the Company's interest rate swap were included as a component of other comprehensive loss and will be reclassified to earnings as the income or losses are realized. The Company expects to reclassify net gains totaling $4.1 million into earnings in the next twelve months related to this interest rate swap. 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.

Income Taxes (Notes)

Income Taxes (Notes)	9 Months Ended
	Oct. 02, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The benefit for income taxes for the three and nine months ended October 2, 2022 and October 3, 2021 was comprised of the following: Three Months Ended Nine Months Ended October 2, 2022 October 3, 2021 October 2, 2022 October 3, 2021 Current $ — $ (8) $ — $ (24) Deferred (3,394) (3,102) (21,010) (8,335) Change in valuation allowance 682 1,641 6,168 4,197 Benefit for income taxes $ (2,712) $ (1,469) $ (14,842) $ (4,162) 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 benefit for income taxes for the three and nine months ended October 2, 2022 was derived using an estimated effective annual income tax rate for all of 2022 of 20.7%, which is inclusive of the estimated change in the Company's deferred tax assets valuation allowance and excludes other discrete tax adjustments. The difference compared to the statutory rate for 2022 is attributed to various nondeductible tax expenses and non-refundable business credits which are not directly related to the amount of pre-tax loss recorded in the period as well as the valuation allowance charge. The three and nine months ended October 2, 2022 contained $0.1 million of tax benefit from net discrete tax adjustments. The benefit for income taxes for the three and nine months ended October 3, 2021 was derived using an estimated effective annual income tax rate for all of 2021 of 11.4%, which reflected a change in valuation allowance on its deferred tax assets and excluded other discrete tax adjustments. The difference compared to the statutory rate for 2021 is attributed to various nondeductible tax expenses. There were no net discrete tax adjustments during three months ended October 3, 2021. The nine months ended October 3, 2021 contained $0.7 million of tax benefit from net discrete tax adjustments. The Company performs an assessment of positive and negative evidence regarding the realization of its deferred income tax assets as required by ASC 740. Under ASC 740, the weight given to negative and positive evidence is commensurate only to the extent that such evidence can be objectively verified. ASC 740 prescribes that objective historical evidence, in particular the Company’s three-year cumulative loss position at October 2, 2022, be given 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 October 2, 2022 and January 2, 2022 the Company considered both positive and negative evidence and weighted the effect of such evidence based upon its objectivity. At October 2, 2022 and January 2, 2022, the Company estimated that the valuation allowance required for certain of its federal income tax credits that may expire prior to their utilization by the Company was $29.2 million and $24.4 million, respectively. The amount of the deferred tax asset 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 $0.7 million and $6.2 million in the three and nine months ended October 2, 2022, respectively, relative to this valuation reserve. The Company's policy is to recognize interest and/or penalties related to uncertain tax positions in income tax expense. At October 2, 2022 and January 2, 2022, the Company had no unrecognized tax benefits and no accrued interest related to uncertain tax positions. The tax years 2018 - 2021 remain open to examination by the major taxing jurisdictions to which the Company is subject. Although it is not reasonably possible to estimate the amount by which unrecognized tax benefits may increase within the next twelve months due to the uncertainties regarding the timing of examinations, the Company does not expect unrecognized tax benefits to significantly change in the next twelve months.

Stock-Based Compensation (Notes

Stock-Based Compensation (Notes)	9 Months Ended
	Oct. 02, 2022
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	Stock-Based Compensation Stock-based compensation expense for the three months ended October 2, 2022 and October 3, 2021 was $0.9 million and $1.5 million, respectively, and for the nine months ended October 2, 2022 and October 3, 2021 was $3.8 million and $4.5 million, respectively. The first quarter of 2022 included additional stock-based compensation expense of $0.7 million related to the accelerated vesting of certain awards upon the retirement of our former CEO. As of October 2, 2022, the total unrecognized stock-based compensation expense relating to time-vested restricted shares and stock options was approximately $5.0 million and the Company expects to record an additional $1.0 million in stock-based compensation expense related to the vesting of these awards in the remainder of 2022. The remaining weighted average vesting period for stock options and non-vested shares was 1.8 years. Time-vested Restricted Shares. During the nine months ended October 2, 2022, the Company granted 1,116,000 time-vested restricted shares to certain of its employees and officers and 226,584 time-vested restricted shares to its outside directors. 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. In accordance with a transition agreement entered into in connection with the retirement of the Company's former CEO, 165,000 issued time-vested restricted shares vested on April 1, 2022. In addition, on April 1, 2022, the Company granted 100,000 time-vested restricted shares with a two-year vesting period to the Company's new CEO. These shares will vest in equal installments over a two-year service period, provided the participant has continuously remained employed by the Company. The Company's time vested shares vest, become non-forfeitable and are expensed over their respective vesting period. The following is a summary of all time-vested restricted share activity for the nine months ended October 2, 2022: Shares Weighted Average Grant Date Price Non-vested at January 2, 2022 1,336,830 $ 6.55 Granted 1,442,584 $ 2.72 Vested (782,053) $ 6.70 Forfeited (129,550) $ 4.08 Non-vested at October 2, 2022 1,867,811 $ 3.69 The fair value of time-vested shares is based on the closing price on the date of grant. Performance-based Restricted Shares. On April 1, 2022, 600,000 performance-based restricted shares were granted to its new CEO. These shares fully vest on the third anniversary of the grant date based on the achievement of contractually defined EBITDA and share price growth targets. The fair value of the market-based restricted shares is determined using a Monte Carlo simulation valuation model and these shares will be expensed over a three year performance-based vesting period based on the probability of the Company's attainment of the contractually defined targets. Stock Options. The Company has issued options to purchase shares of its common stock to certain employees and officers of the Company. These options become exercisable and are being expensed over their three-year vesting period. In accordance with a transition agreement entered into in connection with the retirement of the Company's former CEO, his remaining 412,500 unvested options became fully vested and exercisable on April 1, 2022. 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 on the date of grant, or $7.12 per share. The following is a summary of all stock option activity for the nine months ended October 2, 2022: Options Weighted Average Exercise Price Average Remaining Contractual Life (in years) Aggregate Intrinsic Value (1) Options outstanding at January 2, 2022 1,025,000 Forfeited (49,500) $7.12 Options Outstanding at October 2, 2022 975,500 $7.12 4.9 $— Vested or expected to vest at October 2, 2022 975,500 $7.12 4.9 $— Options exercisable at October 2, 2022 868,250 $7.12 4.9 $— (1) The aggregate intrinsic value is calculated using the difference between the market price of the Company's common stock at October 2, 2022 of $1.63 and the grant price for only those awards that have a grant price that is less than the market price of the Company's common stock at October 2, 2022. There were no awards having a grant price less than the market price of the Company's common stock at October 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. The following is a summary of all RSU activity for the nine months ended October 2, 2022: Units Non-vested at January 2, 2022 129,620 Vested (90,850) Non-vested at October 2, 2022 38,770

Commitments And Contingencies (

Commitments And Contingencies (Notes)	9 Months Ended
	Oct. 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 October 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 October 2, 2022, the guarantees include eight Fiesta restaurant property leases and nine Taco Cabana leases, all of which remain operating except for one Fiesta-owned restaurant. 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 with 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 16, 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 October 2, 2022 was $7.7 million. The obligations under these leases will generally continue to decrease over time as these operating leases expire, except for any execution of renewal options 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 party to various litigation matters that arise in the ordinary course of business. The Company does not believe that the outcome of any of these 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 October 2, 2022, such distributors supplied 31%, 30%, 29% and 10%, respectively, of the Company's Burger King restaurants. Additionally, one bakery supplies the rolls used in approximately 50% of the Company's Burger King restaurants. The Company utilizes five distributors for its Popeyes restaurants, five for poultry products and two for all other products. For the Company's Popeyes restaurants, one distributor, Customized Distribution Services, is the poultry product supplier for 69% of its restaurants and the non-poultry products supplier for 91% of its restaurants. Transition Agreement . On September 23, 2021, the Company entered into a transition agreement with its former CEO Daniel T. Accordino, which outlines certain payments that have been and will be made in connection with his retirement which occurred on April 1, 2022, subject to his compliance with the terms of the agreement.

Transactions with Related Parti

Transactions with Related Parties (Notes)	9 Months Ended
	Oct. 02, 2022
Related Party Transactions [Abstract]
Related Party Transactions Disclosure	Transactions with Related Parties In connection with an acquisition of restaurants from Burger King Corporation (“BKC”), a subsidiary of Restaurant Brands International Inc. ("RBI"), in 2012, Carrols Restaurant Group issued to BKC 100 shares of Series A Convertible Preferred Stock, which Carrols Restaurant Group, BKC and Blue Holdco 1, LLC (“Blue Holdco” and, together with BKC, the “BKC Stockholders”) exchanged for 100 shares of newly issued Series B Convertible Preferred Stock (“Series B Preferred Stock”) in 2018. These preferred shares are convertible into 9,414,580 shares of common stock, which as of October 2, 2022 represents approximately 15.0% of the outstanding shares of the Company's common stock after giving effect to the conversion of the Series B Preferred Stock and excluding shares held in treasury. Pursuant to the Certificate of Designation of the Series B Preferred Stock (the “Certificate of Designation”), the BKC Stockholders are entitled to elect two representatives on the Company's Board of Directors. The approval of the BKC Stockholders is also required before the Company can take certain actions, including, among other things, amending the Company’s certificate of incorporation or bylaws, declaring or paying a special cash dividend, amending the size of the Company’s Board of Directors, or engaging in any business other than the ownership and operation of Burger King restaurants, in each case as more particularly described in the Certificate of Designation. The Company operates its Burger King restaurants under franchise agreements with BKC and its Popeyes restaurants under franchise agreements with Popeyes Louisiana Kitchen, Inc. (“PLK”), a subsidiary 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 Burger King restaurant sales and PLK a weekly royalty at a rate of 5.0% of Popeyes restaurant sales. Royalty expense was $19.7 million and $18.6 million in the three months ended October 2, 2022 and October 3, 2021, respectively, and $57.0 million and $54.4 million in the nine months ended October 2, 2022 and October 3, 2021, respectively, and is included in other restaurant operating expenses in the condensed consolidated statements of comprehensive loss. Beginning in May of 2021, the Company also pays a monthly fee to BKC for use of its digital platform which was $0.6 million and $1.5 million in the three and nine months ended October 2, 2022, respectively, and $0.4 million and $0.8 million in the three and nine months ended October 3, 2021, respectively, and is included in other restaurant operating expenses in the condensed consolidated statements of comprehensive loss. The Company is also generally required to contribute 4% of restaurant sales from its restaurants to an advertising fund utilized by BKC and PLK for advertising, promotional programs and public relations activities, and additional amounts for local advertising in markets that approve such advertising. Advertising expense associated with these expenditures was $17.4 million and $16.3 million in the three months ended October 2, 2022 and October 3, 2021, respectively, and $50.3 million and $47.9 million in the nine months ended October 2, 2022 and October 3, 2021, respectively. As of October 2, 2022 and October 3, 2021, the Company leased 221 and 226 of its restaurant locations from BKC, respectively. As of October 2, 2022 and October 3, 2021, the terms and conditions of the leases with BKC are identical to those between BKC and their third party lessors for 95 and 97 restaurants, respectively. Aggregate rent under these BKC leases was $6.9 million for the three months ended October 2, 2022 and $6.7 million for the three months ended October 3, 2021, respectively, and $20.4 million for the nine months ended October 2, 2022 and $20.2 million for the nine months ended October 3, 2021, 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. The Company owed BKC and PLK $17.3 million and $16.3 million, respectively, as of October 2, 2022 and January 2, 2022, related to the payment of advertising, royalties, digital fees, rent and real estate taxes, which is normally remitted on a monthly basis. The Company, Carrols Corporation, Carrols LLC, and BKC entered into an Amended Area Development Agreement on January 4, 2021 (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 included four Burger King restaurants by September 30, 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. The Company is in ongoing discussions with BKC regarding its development plans, and does not believe the penalties, if any, associated with not meeting these commitments will be material. 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 were not able to come to a mutually agreeable solution with respect to such fee within a six-month period. The Company has not recorded a liability for such amount as the risk of loss is only considered reasonably possible at this time.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Oct. 02, 2022
Equity [Abstract]
Stockholders' Equity	Stockholders' Equity 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 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.

Net Loss Per Share (Notes)

Net Loss Per Share (Notes)	9 Months Ended
	Oct. 02, 2022
Earnings Per Share [Abstract]
Net Income (Loss) Per Share	Net 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 contain non-forfeitable rights to dividends and are considered participating securities for purposes of computing net income (loss) per share pursuant to the two-class method. Under the two-class method, net earnings are reduced by the amount of dividends declared (whether paid or unpaid) and the remaining undistributed earnings are then allocated to common stock and participating securities, based on their respective rights to receive dividends. As the Company incurred a net loss for the three and nine months ended October 2, 2022 and October 3, 2021, and losses are not allocated to participating securities under the two-class method, such method is not applicable for the aforementioned interim reporting periods. 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 loss per share: Three Months Ended Nine Months Ended October 2, 2022 October 3, 2021 October 2, 2022 October 3, 2021 Basic net loss per share: Net loss $ (8,697) $ (9,902) $ (56,442) $ (26,629) Weighted average common shares outstanding 50,805,461 49,927,583 50,689,730 49,889,673 Basic net loss per share $ (0.17) $ (0.20) $ (1.11) $ (0.53) Diluted net loss per share: Net loss $ (8,697) $ (9,902) $ (56,442) $ (26,629) Shares used in computing diluted net loss per share 50,805,461 49,927,583 50,689,730 49,889,673 Diluted net loss per share $ (0.17) $ (0.20) $ (1.11) $ (0.53) Shares excluded from diluted net loss per share computations (1) 11,921,161 10,760,535 11,921,161 10,760,535 (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.

Other Expense, net

Other Expense, net	9 Months Ended
	Oct. 02, 2022
Other Income and Expenses [Abstract]
Other Expense, net	Other Income, netOther income, net, for the three months ended October 2, 2022 included a loss on sale leaseback transactions of $0.5 million and a gain from a settlement with a vendor of $2.5 million. Other income, net, for the nine months ended October 2, 2022 included a loss on disposal of assets of $1.0 million and a gain from a settlement with a vendor of $2.5 million. Other income, net, for the three months ended October 3, 2021 included a gain from insurance recoveries of $1.1 million related to property damage at two of the Company's restaurants. Other income, net, for the nine months ended October 3, 2021 included a gain from insurance recoveries of $1.1 million related to property damage at two of the Company's restaurants and a loss on disposal of assets of $0.9 million.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	9 Months Ended
	Oct. 02, 2022
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Basis of Consolidation. The accompanying condensed 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 [Policy Text Block]	Fiscal Year. The Company uses a 52-53 week fiscal year ending on the Sunday closest to December 31. The three and nine months ended October 2, 2022 and October 3, 2021 contained thirteen and thirty-nine weeks, respectively. The 2022 fiscal year will end January 1, 2023 and will contain 52 weeks.
Basis of Presentation, Policy [Policy Text Block]	Basis of Presentation. The unaudited condensed consolidated financial statements as of and for the three and nine months ended October 2, 2022 and October 3, 2021 have been prepared without an audit pursuant to the rules and regulations of the Securities and Exchange Commission and do not include certain of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all normal and recurring adjustments considered necessary for a fair presentation of such unaudited condensed consolidated financial statements have been included. The results of operations for the three and nine months ended October 2, 2022 are not necessarily indicative of the results to be expected for the full year. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements contained in the Company’s Annual Report on Form 10-K for the year ended January 2, 2022. The January 2, 2022 consolidated balance sheet data is derived from those audited consolidated financial statements.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates. The preparation of the unaudited condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant items subject to such estimates include accrued occupancy costs, insurance liabilities, 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.
Segment Reporting, Policy [Policy Text Block]	Segment Information. Operating segments are components of an entity for which discrete 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, our President and Chief Executive Officer (“CEO”), currently evaluates the Company's operations from a number of different operational perspectives; however, resource allocation decisions are determined based on the chief operating decision-maker's evaluation of the Company's operations as a whole. The Company derives all significant revenues from a single
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.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents.
Food, Beverage And Packaging Costs	Food, beverage and packaging costs. The Company includes food, beverage and packaging costs and delivery charges, net of any vendor purchase discounts and rebates, in food, beverage, and packaging costs.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants on the measurement date. In determining fair value, the accounting standards establish a three-level hierarchy for inputs used in measuring fair value as follows: Level 1 inputs are quoted prices in active markets for identical assets or liabilities; Level 2 inputs are observable for the asset or liability, either directly or indirectly, including quoted prices in active markets for similar assets or liabilities; and Level 3 inputs are unobservable and reflect the Company's own assumptions. Financial instruments include cash and cash equivalents, trade and other receivables, accounts payable and long-term debt. The carrying amounts of cash and cash equivalents, trade and other receivables and accounts payable approximate fair value because of the short-term nature of these financial instruments. Borrowings under the Company’s Senior Credit Facilities (including its term B loans) accrue interest at a floating rate tied to a standard short-term borrowing index selected at the Company’s option, plus an applicable margin. The Company's liability for its Senior Credit Facilities and 5.875% Senior Notes due 2029 are carried at historical cost in the accompanying balance sheets. The fair value of our term B loans and 5.875% Senior Notes due 2029 is based on recent trading activity, which are Level 2 inputs in the fair value hierarchy. As of October 2, 2022, the term B loans traded at 86.5% of par value and the 5.875% Senior Notes due 2029 traded at 67.0% of par value. The Company recognizes its derivative arrangements on the balance sheet at fair value, which is considered a Level 2 input. The Company’s only derivative is an interest rate swap (the “Swap”) which is designated as a cash flow hedge. Accordingly, the effective portion of the changes in the fair value of this arrangement is recognized in accumulated other comprehensive income (loss) until the hedged item is recognized in earnings. Any ineffective portion of the changes in the fair value of this arrangement is immediately recognized in earnings as interest expense, as applicable. The Company classifies cash inflows and outflows from derivatives within operating activities on the condensed consolidated statements of cash flows. The Swap is valued at $9.1 million as of October 2, 2022. It is classified as Level 2 within the valuation hierarchy.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Pronouncements. In March 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-04 (“ASU 2020-04”) and subsequently ASU No. 2021-01, Reference Rate Reform (Topic 848) in March 2020 and January 2021, respectively. The new guidance provides optional expedients and exceptions for applying U.S. GAAP to contract modifications and hedging relationships, including derivative instruments impacted by changes in the interest rates used for discounting cash flows for computing variable margin settlements, subject to meeting certain criteria, that reference the London Interbank Offered Rate (“LIBOR”) or other reference rates expected to be discontinued in 2022 or 2023. The ASUs establish certain contract modification principles that entities can apply in other areas that may be affected by reference rate reform and certain elective hedge accounting expedients and exceptions. The ASUs may be applied prospectively and are effective for all entities as of March 12, 2020 through December 31, 2022. 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.
Subsequent Events, Policy [Policy Text Block]	Subsequent events. The Company reviewed and evaluated subsequent events through the issuance date of the Company’s unaudited condensed consolidated financial statements.

Intangible Assets (Policies)

Intangible Assets (Policies)	9 Months Ended
	Oct. 02, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill . The Company is required to review goodwill for impairment annually, or more frequently when events and circumstances indicate that the carrying amount may be impaired. During the second quarter of 2022, a sustained decline in the Company's stock price due to the impact of continued increases in input costs on the Company's operating margins resulted in an implied equity premium that was outside of an observable range and was determined to be an indicator of an impairment. As a result, the Company performed a quantitative interim goodwill impairment test for its reporting units during the second quarter of 2022. As part of this interim goodwill impairment test, the Company considered certain qualitative and quantitative factors, such as the Company's performance, business forecasts, capital expenditure plans, a discount rate approximating the Company's weighted average cost of capital, and an evaluation of peer company multiples, among other factors. Using both the income approach and the market approach, the Company compared the fair value of each of its reporting units to their respective carrying values. Based on the results of this analysis, the Company determined that the fair value of its Popeyes reporting unit was less than its carrying value, and as a result, recorded a non-cash goodwill impairment charge during the three months ended July 2, 2022 of $16.7 million. The non-cash goodwill impairment charge represented a full write-down of the goodwill for the Popeyes reporting unit and is included in impairment and other lease charges on the condensed consolidated statements of comprehensive loss. During the third quarter of 2022 the Company performed its annual analysis of its remaining goodwill for the Burger King reporting unit. As part of the annual goodwill impairment test, the Company considered certain qualitative and quantitative factors, such as the Company's performance, business forecasts, capital expenditure plans, a discount rate approximating the Company's weighted average cost of capital, and an evaluation of peer company multiples, among other factors. Given the nature of the qualitative and quantitative factors considered, there is a degree of uncertainty associated with these judgments and estimates. Notably, the business forecasts and market conditions considered within the Company’s annual goodwill impairment test reflect the Company’s long-standing history of operating Burger King restaurants in various business cycles. The forecasts do not reflect an immediate change in commodity costs or wage pressures, but do reflect a normalization of these costs over time. Using both the income approach and the discounted cash flow approach, the Company compared the fair value of the reporting unit to the carrying value for the reporting unit. Based on the results of this analysis, the fair value of the reporting unit exceeded its carrying value and goodwill was not impaired as of October 2, 2022. However, there can be no assurances that goodwill will not be impaired in future periods. Estimating the fair value of goodwill requires the use of estimates and significant judgments that are based on a number of factors. These estimates and judgments may not be within the control of the Company and accordingly it is possible that the factors, judgments, and estimates could change in future periods. The change in goodwill for the nine months ended October 2, 2022 is summarized below: Balance at January 2, 2022 $ 124,451 Impairment of goodwill (16,700) Balance at October 2, 2022 $ 107,751
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	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 renewal period of twenty years.

Impairment Of Long-Lived Asse_2

Impairment Of Long-Lived Assets And Other Lease Charges (Policies)	9 Months Ended
	Oct. 02, 2022
Asset Impairment Charges [Abstract]
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	The Company reviews its long-lived assets, principally property and equipment, for impairment at the restaurant level. If an indicator of impairment exists for any of its assets, an estimate of the undiscounted future cash flows over the life of the primary asset for each restaurant is compared to that long-lived asset’s carrying value. If the carrying value is greater than the undiscounted cash flow, the Company then determines the fair value of the asset and if an asset is determined to be impaired, the loss is measured by the excess of the carrying amount of the asset over its fair value. For closed restaurant locations, the Company reviews the future minimum lease payments and related ancillary costs from the date of the restaurant closure to the end of the remaining lease term and records a lease charge for any right-of-use (“ROU”) lease asset impairment or lease-related costs during the remaining term, net of any estimated sublease recoveries.The Company determined the fair value of restaurant equipment, for those restaurants reviewed for impairment, based on current economic conditions. The Company determines the fair value of right-of-use lease assets based on an assessment of market rents and a discounted future cash flow model. These fair value asset measurements rely on significant unobservable inputs and are considered Level 3 in the fair value hierarchy.

Stock-Based Compensation Polici

Stock-Based Compensation Policies (Policies)	9 Months Ended
	Oct. 02, 2022
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation Costs, Policy [Policy Text Block]	The fair value of time-vested shares is based on the closing price on the date of grant.

Net Loss Per Share (Policies)

Net Loss Per Share (Policies)	9 Months Ended
	Oct. 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 contain non-forfeitable rights to dividends and are considered participating securities for purposes of computing net income (loss) per share pursuant to the two-class method. Under the two-class method, net earnings are reduced by the amount of dividends declared (whether paid or unpaid) and the remaining undistributed earnings are then allocated to common stock and participating securities, based on their respective rights to receive dividends. As the Company incurred a net loss for the three and nine months ended October 2, 2022 and October 3, 2021, and losses are not allocated to participating securities under the two-class method, such method is not applicable for the aforementioned interim reporting periods. 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.

Acquisition (Tables)

Acquisition (Tables)	9 Months Ended
	Oct. 02, 2022
Business Combinations [Abstract]
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)(2) 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 sale-leaseback transactions during the third quarter of 2021 for net proceeds of approximately $20.2 million. (2) One of the fee-owned restaurants was closed at the end of 2021 and subsequently sold in the second quarter of 2022 for proceeds of $0.2 million.
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	The following table summarizes the final allocation of the aggregate purchase price for the 2021 acquisitions: 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
Business Acquisition, Pro Forma Information [Table Text Block]	The following table summarizes the Company's unaudited pro forma operating results: Three Months Ended Nine Months Ended October 3, 2021 October 3, 2021 Total revenue $ 421,703 $ 1,247,727 Net loss $ (9,821) $ (25,395) Basic and diluted net loss per share $ (0.20) $ (0.51)

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Oct. 02, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Indefinite-Lived Intangible Assets [Table Text Block]	The change in franchise rights for the nine months ended October 2, 2022 is summarized below: Balance at January 2, 2022 $ 326,769 Amortization expense (10,476) Balance at October 2, 2022 $ 316,293

Other Liabilities, Long-Term (T

Other Liabilities, Long-Term (Tables)	9 Months Ended
	Oct. 02, 2022
Other Liabilities, Noncurrent [Abstract]
Schedule of Other Assets and Other Liabilities [Table Text Block]	Other liabilities, long-term, at October 2, 2022 and January 2, 2022 consisted of the following: October 2, 2022 January 2, 2022 Accrued occupancy costs $ 1,759 $ 1,741 Accrued workers’ compensation and general liability claims 4,895 4,947 Deferred compensation 2,526 2,286 Deferred federal payroll taxes — 10,808 Lease finance obligations 1,181 5,780 Other 1,136 1,210 $ 11,497 $ 26,772

Leases (Tables)

Leases (Tables)	9 Months Ended
	Oct. 02, 2022
Leases [Abstract]
Lease, Cost [Table Text Block]	The components and classification of lease expense for the three and nine months ended October 2, 2022 and October 3, 2021 are as follows: Three Months Ended Nine Months Ended Lease cost Classification October 2, 2022 October 3, 2021 October 2, 2022 October 3, 2021 Operating lease cost (1) Restaurant rent expense $ 26,274 $ 25,951 $ 78,970 $ 77,410 Operating lease cost (2) General and administrative 231 213 704 693 Variable lease cost Restaurant rent expense 4,970 4,599 14,517 14,046 Finance lease cost: Amortization of right-of-use assets Depreciation and amortization 818 240 1,975 549 Interest on lease liabilities Interest expense 227 35 505 86 Total lease cost $ 32,520 $ 31,038 $ 96,671 $ 92,784 (1) Includes short-term leases which are not material.

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Oct. 02, 2022
Long-term Debt, Unclassified [Abstract]
Schedule of Long-term Debt Instruments [Table Text Block]	Long-term debt at October 2, 2022 and January 2, 2022 consisted of the following: October 2, 2022 January 2, 2022 Senior Credit Facility: Term B Loans $ 168,688 $ 171,875 Revolving credit borrowings 10,000 — Senior Notes Due 2029 300,000 300,000 Finance lease liabilities 13,570 6,306 Total Funded debt 492,258 478,181 Less: current portion of long-term debt and finance lease liabilities (7,293) (5,794) Less: unamortized debt issuance costs (5,673) (6,490) Less: unamortized original issue discount (485) (580) Total Long-term debt $ 478,807 $ 465,317

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Oct. 02, 2022
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The benefit for income taxes for the three and nine months ended October 2, 2022 and October 3, 2021 was comprised of the following: Three Months Ended Nine Months Ended October 2, 2022 October 3, 2021 October 2, 2022 October 3, 2021 Current $ — $ (8) $ — $ (24) Deferred (3,394) (3,102) (21,010) (8,335) Change in valuation allowance 682 1,641 6,168 4,197 Benefit for income taxes $ (2,712) $ (1,469) $ (14,842) $ (4,162)

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Oct. 02, 2022
Share-based Payment Arrangement [Abstract]
Summary of Nonvested Share Activity [Table Text Block]	The following is a summary of all time-vested restricted share activity for the nine months ended October 2, 2022: Shares Weighted Average Grant Date Price Non-vested at January 2, 2022 1,336,830 $ 6.55 Granted 1,442,584 $ 2.72 Vested (782,053) $ 6.70 Forfeited (129,550) $ 4.08 Non-vested at October 2, 2022 1,867,811 $ 3.69
Share-based Payment Arrangement, Option, Activity	The following is a summary of all stock option activity for the nine months ended October 2, 2022: Options Weighted Average Exercise Price Average Remaining Contractual Life (in years) Aggregate Intrinsic Value (1) Options outstanding at January 2, 2022 1,025,000 Forfeited (49,500) $7.12 Options Outstanding at October 2, 2022 975,500 $7.12 4.9 $— Vested or expected to vest at October 2, 2022 975,500 $7.12 4.9 $— Options exercisable at October 2, 2022 868,250 $7.12 4.9 $— (1) The aggregate intrinsic value is calculated using the difference between the market price of the Company's common stock at October 2, 2022 of $1.63 and the grant price for only those awards that have a grant price that is less than the market price of the Company's common stock at October 2, 2022. There were no awards having a grant price less than the market price of the Company's common stock at October 2, 2022.
Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]	The following is a summary of all RSU activity for the nine months ended October 2, 2022: Units Non-vested at January 2, 2022 129,620 Vested (90,850) Non-vested at October 2, 2022 38,770

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	9 Months Ended
	Oct. 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 loss per share: Three Months Ended Nine Months Ended October 2, 2022 October 3, 2021 October 2, 2022 October 3, 2021 Basic net loss per share: Net loss $ (8,697) $ (9,902) $ (56,442) $ (26,629) Weighted average common shares outstanding 50,805,461 49,927,583 50,689,730 49,889,673 Basic net loss per share $ (0.17) $ (0.20) $ (1.11) $ (0.53) Diluted net loss per share: Net loss $ (8,697) $ (9,902) $ (56,442) $ (26,629) Shares used in computing diluted net loss per share 50,805,461 49,927,583 50,689,730 49,889,673 Diluted net loss per share $ (0.17) $ (0.20) $ (1.11) $ (0.53) Shares excluded from diluted net loss per share computations (1) 11,921,161 10,760,535 11,921,161 10,760,535 (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.

Business Description (Details)

Business Description (Details)	Oct. 02, 2022
Burger King Corporate [Member]
Entity Information [Line Items]
Number of Restaurants	1,022
Number of States in which Entity Operates	23
Popeyes [Member]
Entity Information [Line Items]
Number of Restaurants	65
Number of States in which Entity Operates	7

Significant Accounting Polici_3

Significant Accounting Policies (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Debt Instrument [Line Items]
Asset impairment charges	$ 0.4	$ 1.8	$ 0.6	$ 0.9
Term Loan B Facility [Member]
Debt Instrument [Line Items]
Trading percentage	86.50%		86.50%
Senior Notes due 2029
Debt Instrument [Line Items]
Interest rate	5.875%		5.875%
Trading percentage	67%		67%

Acquisition (Details)

Acquisition (Details) $ in Thousands			3 Months Ended		9 Months Ended
	Jun. 23, 2021 USD ($) restaurant	Jun. 17, 2021 USD ($) restaurant	Oct. 02, 2022 USD ($)	Oct. 03, 2021 USD ($)	Oct. 02, 2022 USD ($) restaurant	Oct. 03, 2021 USD ($)	Jan. 02, 2022 USD ($)
Business Acquisition [Line Items]
Number of Restaurants Acquired	5	14			19
Payments to Acquire Businesses, Gross	$ 3,216	$ 27,603			$ 30,819
Business acquisitions, purchase price					0	$ 30,819
Business Acquisition, Goodwill, Expected Tax Deductible Amount			$ 1,800		1,800
Restaurant sales			443,961	$ 421,703	1,285,382	$ 1,236,237
Goodwill			107,751		$ 107,751		$ 124,451
Number Of Businesses Acquired, Fee Owned | restaurant	1	12			13
Sale Leaseback Transaction, Net Book Value			20,200		$ 20,200
Sale Leaseback Transaction, Number Of Restaurants Expected To Be Sold | restaurant					12
Proceeds From Sale Of Fee-Owned Properties			200
2021 Acquisitions
Business Acquisition [Line Items]
Restaurant sales			5,500		$ 16,500
Goodwill			$ 1,832		$ 1,832

Acquisition Net Assets Acquired

Acquisition Net Assets Acquired (Details) - USD ($) $ in Thousands	Oct. 02, 2022	Jan. 02, 2022
Business Acquisition [Line Items]
Goodwill	$ 107,751	$ 124,451
2021 Acquisitions
Business Acquisition [Line Items]
Inventory	229
Land and buildings	20,376
Restaurant equipment	850
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Franchise Fees	411
Goodwill	1,832
Operating lease liabilities	(2,900)
Accounts payable	(29)
Net assets acquired	30,819
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Buildings	29
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Right-of-use Assets	2,997
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	550
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Franchise Rights	6,025
Business Combination Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Assets	484
Business Combination, Recognized Identifiable Asset Acquired and Liability Assumed, Lease Obligation	$ (35)

Acquisition Pro Forma Informati

Acquisition Pro Forma Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	9 Months Ended
	Oct. 03, 2021	Oct. 03, 2021
Business Combinations [Abstract]
Business Acquisition, Pro Forma Restaurant Sales	$ 421,703	$ 1,247,727
Business Acquisition, Pro Forma Net Income (Loss)	$ (9,821)	$ (25,395)
Business Acquisition, Pro Forma Earnings Per Share, Basic and Diluted	$ (0.20)	$ (0.51)

Intangible Assets Goodwill Disc

Intangible Assets Goodwill Disclosures (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Oct. 02, 2022	Oct. 02, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill		$ 124,451
Impairment of goodwill	$ (16,700)	(16,700)
Goodwill	$ 107,751	$ 107,751

Franchise Rights (Details)

Franchise Rights (Details)	3 Months Ended		9 Months Ended
	Oct. 02, 2022 USD ($)	Oct. 03, 2021 USD ($)	Oct. 02, 2022 USD ($) period	Oct. 03, 2021 USD ($)
Finite-Lived Intangible Assets [Line Items]
Franchise agreement, number of renewal periods | period			1
Franchise agreement, term			20 years
Franchise RIghts Rollforward [Abstract]
Balance, beginning			$ 326,769,000
Amortization of intangible assets, franchise rights	$ (3,500,000)	$ (3,500,000)	(10,476,000)	$ (10,400,000)
Balance, end	316,293,000		316,293,000
Franchise Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets (excluding goodwill)	0	$ 0	0	$ 0
Franchise RIghts Rollforward [Abstract]
Next fiscal year	14,000,000		14,000,000
Second Fiscal Year	14,000,000		14,000,000
Third Fiscal Year	14,000,000		14,000,000
Fourth Fiscal Year	14,000,000		14,000,000
Fifth Fiscal Year	14,000,000		14,000,000
Finite-Lived Intangible Asset, Expected Amortization, after Year Five	$ 13,900,000		$ 13,900,000

Impairment Of Long-Lived Asse_3

Impairment Of Long-Lived Assets And Other Lease Charges (Details) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 02, 2022 USD ($) restaurant	Oct. 03, 2021 USD ($) restaurant	Oct. 02, 2022 USD ($) restaurant	Oct. 03, 2021 USD ($) restaurant
Impaired Long-Lived Assets Held and Used [Line Items]
Long-lived Assets Impairment and Other Lease Charges	$ 1.2	$ 0.8	$ 3.2	$ 1.3
Asset impairment charges	$ 0.4	$ 1.8	$ 0.6	$ 0.9
Underperforming Restaurants [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Asset impairment charges, number of restaurants | restaurant	3	3	10	4
Previously Impaired
Impaired Long-Lived Assets Held and Used [Line Items]
Asset impairment charges		$ 0.1	$ 0.4	$ 0.4
Closed Restaurants
Impaired Long-Lived Assets Held and Used [Line Items]
Asset impairment charges, number of restaurants | restaurant	1		6
Other Impairments
Impaired Long-Lived Assets Held and Used [Line Items]
Asset impairment charges	$ 0.8	0.2	$ 1.5	0.4
Initial Impairment Charge [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Long-lived Assets Impairment and Other Lease Charges	0.3	$ 0.5	1.4	$ 0.5
Capital Expenditures At Underperforming Restaurants [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Asset impairment charges	0.1
Other Lease Charges [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Long-lived Assets Impairment and Other Lease Charges	$ 0.4		$ 1

Other Liabilities, Long-Term (D

Other Liabilities, Long-Term (Details) - USD ($) $ in Thousands	Oct. 02, 2022	Jan. 02, 2022
Other Liabilities, Noncurrent [Abstract]
Accrued occupancy costs	$ 1,759	$ 1,741
Accrued workers’ compensation and general liability claims	4,895	4,947
Deferred compensation	2,526	2,286
Deferred federal payroll taxes	0	10,808
Total long-term lease liabilities	1,181	5,780
Other	1,136	1,210
Other Liabilities	11,497	26,772
Unusual or Infrequent Item, or Both [Line Items]
Deferred compensation	2,526	2,286
Deferred federal payroll taxes	0	$ 10,808
COVID-19 [Member]
Unusual or Infrequent Item, or Both [Line Items]
Deferred Liability, Noncurrent, CARES Act	$ 10,800

Leases (Details)

Leases (Details)	Oct. 02, 2022
Lessee, Lease, Description [Line Items]
Lessee, operating lease, term of contract	20 years
Minimum [Member]
Lessee, Lease, Description [Line Items]
Lessee, Finance Lease, Term of Contract	3 years
Maximum [Member]
Lessee, Lease, Description [Line Items]
Lessee, Finance Lease, Term of Contract	8 years

Leases - Cost (Details)

Leases - Cost (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Loans and Leases Receivable Disclosure [Line Items]
Variable lease cost	$ 4,970	$ 4,599	$ 14,517	$ 14,046
Amortization of right-of-use assets	818	240	1,975	549
Interest on lease liabilities	227	35	505	86
Total lease cost	32,520	31,038	96,671	92,784
Restaurant Rent Expense [Member]
Loans and Leases Receivable Disclosure [Line Items]
Operating lease cost	26,274	25,951	78,970	77,410
General and Administrative Expense [Member]
Loans and Leases Receivable Disclosure [Line Items]
Operating lease cost	$ 231	$ 213	$ 704	$ 693

Leases - Other Information (Det

Leases - Other Information (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Oct. 02, 2022	Oct. 02, 2022	Oct. 03, 2021
Leases [Abstract]
Gain on sale-leaseback transactions	$ 500	$ 430	$ 17
Operating lease assets and liabilities resulting from lease modifications and new leases		19,461	35,128
Finance lease obligations incurred		9,085	2,798
Operating cash flows related to operating leases		76,804	75,389
Interest paid on finance leases		505	86
Finance Lease, Principal Payments		$ 1,818	$ 404

Long-Term Debt Debt Balances (D

Long-Term Debt Debt Balances (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021	Jan. 02, 2022
Debt Instrument [Line Items]
Debt Instrument, Interest Rate During Period	5.40%	5.10%	5.30%	4.70%
Finance lease liabilities	$ 13,570		$ 13,570		$ 6,306
Long-term Debt	492,258		492,258		478,181
Less: current portion	(7,293)		(7,293)		(5,794)
Less: deferred financing costs	(5,673)		(5,673)		(6,490)
Debt Instrument, Unamortized Discount	(485)		(485)		(580)
Long-term debt, net of current portion	478,807		478,807		465,317
Term Loan B Facility [Member]
Debt Instrument [Line Items]
Long-term Line of Credit	168,688		168,688		171,875
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long-term Line of Credit	10,000		10,000		0
Senior Unsecured Notes Due 2029
Debt Instrument [Line Items]
Long-term Debt	$ 300,000		$ 300,000		$ 300,000

Long-Term Debt Narrative (Detai

Long-Term Debt Narrative (Details)				3 Months Ended		9 Months Ended
	Apr. 30, 2026 USD ($)	Jun. 28, 2021 USD ($)	Jun. 28, 2020	Oct. 02, 2022 USD ($)	Oct. 03, 2021 USD ($)	Oct. 02, 2022 USD ($)	Oct. 03, 2021 USD ($)	Jul. 03, 2022	Jan. 02, 2022 USD ($)	Nov. 12, 2021 USD ($)	Sep. 30, 2021 USD ($)	Mar. 31, 2020 USD ($)	Dec. 13, 2019	Apr. 30, 2019 USD ($)
Debt Instrument, Redemption [Line Items]
Debt Instrument, Interest Rate During Period				5.40%	5.10%	5.30%	4.70%
Letters of Credit Outstanding, Amount				$ 9,600,000		$ 9,600,000
Debt Issuance Costs, Net				5,673,000		5,673,000			$ 6,490,000
Line of Credit Facility, Remaining Borrowing Capacity				195,400,000		195,400,000
Derivative Asset, Notional Amount										$ 120,000,000		$ 220,000,000
Interest income (payments)				400,000	$ (500,000)	100,000	$ (1,300,000)
Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months						4,100,000
Debt Instrument, Redemption Price, Percentage		40%
Borrowings under revolving credit facility						91,500,000	$ 47,063,000
Proceeds from Derivative Instrument, Financing Activities						200,000
Accrued Interest Rate Swap, Noncurrent, Fair Value				$ 9,100,000		$ 9,100,000
Senior Secured Credit Facility [Member]
Debt Instrument, Redemption [Line Items]
Line of credit facility, maximum borrowing capacity														$ 550,000,000
First Lien Leverage Ratio				0.0335		0.0335							5.75
Interest rate								0.915%
Term Loan B Facility [Member]
Debt Instrument, Redemption [Line Items]
Line of credit facility, maximum borrowing capacity														425,000,000
Long-term Line of Credit				$ 168,688,000		$ 168,688,000			171,875,000
Repayments of Long-term Debt		$ 243,600,000
Standby Letters of Credit [Member]
Debt Instrument, Redemption [Line Items]
Line of credit facility, maximum borrowing capacity														35,000,000
Revolving Credit Facility [Member]
Debt Instrument, Redemption [Line Items]
Line of credit facility, maximum borrowing capacity				12,000,000		12,000,000								$ 125,000,000
Debt, Percent of Aggregate Amount of Borrowing													35%
Long-term Line of Credit				$ 10,000,000		$ 10,000,000			$ 0
Borrowings under revolving credit facility		46,000,000
Term Loan B And B-1 Facility [Member]
Debt Instrument, Redemption [Line Items]
Debt, Number of Payments				14		14
Repayment of Debt, Quarterly Payment				$ 1,100,000		$ 1,100,000
Term Loan B-1 Facility [Member]
Debt Instrument, Redemption [Line Items]
Repayments of Long-term Debt		$ 74,400,000
Seventh Amendment, Revolving Credit Facility
Debt Instrument, Redemption [Line Items]
Line of credit facility, maximum borrowing capacity											$ 215,000,000
Senior Unsecured Notes Due 2029 | Senior Notes
Debt Instrument, Redemption [Line Items]
Interest rate				5.875%		5.875%
Debt Instrument, Face Amount				$ 300,000,000		$ 300,000,000
Base Rate [Member] | Term Loan B Facility [Member]
Debt Instrument, Redemption [Line Items]
Debt Instrument, Basis Spread on Variable Rate			2.25%
Base Rate [Member] | Revolving Credit Facility [Member]
Debt Instrument, Redemption [Line Items]
Debt Instrument, Basis Spread on Variable Rate			2.25%
London Interbank Offered Rate (LIBOR) [Member] | Term Loan B Facility [Member]
Debt Instrument, Redemption [Line Items]
Debt Instrument, Basis Spread on Variable Rate			3.25%
London Interbank Offered Rate (LIBOR) [Member] | Revolving Credit Facility [Member]
Debt Instrument, Redemption [Line Items]
Debt Instrument, Basis Spread on Variable Rate			3.25%
Forecast [Member] | Term Loan B And B-1 Facility [Member]
Debt Instrument, Redemption [Line Items]
Repayments of Debt	$ 153,800,000

Income Taxes Schedule of Compon

Income Taxes Schedule of Components of Income Tax Expense (Details) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021
Income Tax Disclosure [Abstract]
Current	$ 0	$ (8,000)	$ 0	$ (24,000)
Deferred	(3,394,000)	(3,102,000)	(21,010,000)	(8,335,000)
Change in valuation allowance	682,000	1,641,000	6,168,000	4,197,000
Provision (benefit) for income taxes	$ (2,712,000)	$ (1,469,000)	$ (14,842,000)	$ (4,162,000)

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 02, 2022	Oct. 03, 2021	Oct. 02, 2022	Oct. 03, 2021	Jan. 02, 2022
Income Tax Contingency [Line Items]
Deferred Tax Assets, Valuation Allowance	$ 29,200,000		$ 29,200,000		$ 24,400,000
Effective Income Tax Rate Reconciliation, Percent	20.70%	11.40%
Deferred federal payroll taxes	$ 0		0		10,808,000
Unrecognized Tax Benefits	0		0		0
Unrecognized Tax Benefits, Interest on Income Taxes Accrued	0		0		$ 0
Tax benefit	$ 100,000		$ 100,000	$ 700,000

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended			6 Months Ended	9 Months Ended
	Apr. 01, 2022	Oct. 02, 2022	Apr. 03, 2022	Oct. 03, 2021	Jul. 03, 2022	Oct. 02, 2022	Oct. 03, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation		$ 940		$ 1,458		$ 3,817	$ 4,541
Unrecognized Stock-Based Compensation Expense, Non-vested Shares		5,000				5,000
Expected Stock-Based Compensation, Remainder of Fiscal Year		$ 1,000				$ 1,000
Weighted Average Remaining Vesting Period, Non-Vested Shares						1 year 9 months 18 days
Granted (in dollars per share)					$ 7.12
Number of shares vested (in shares)						782,053
Share price (in dollars per share)		$ 1.63				$ 1.63
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period						49,500
Granted (in shares)						1,442,584
Restricted Stock [Member] | Chief Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Additional stock-based compensation, accelerated vesting			$ 700
Number of Shares Available for Grant	100,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	2 years
Number of shares vested (in shares)	165,000
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares vested (in shares)						90,850
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period					7 years
Incentive Stock Options (ISOs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					3 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number	412,500
Performance Based Restricted Stock | Chief Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares Available for Grant	600,000
Time Vested Restricted Shares | Share-based Payment Arrangement, Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)						1,116,000
Time Vested Restricted Shares | Share-based Payment Arrangement, Nonemployee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)						226,584

Stock-Based Compensation Summar

Stock-Based Compensation Summary of Non-Vested Stock Activity (Details)	9 Months Ended
	Oct. 02, 2022 $ / shares shares
Nonvested share activity [Roll Forward]
Nonvested, beginning of period (in shares) | shares	1,336,830
Granted (in shares) | shares	1,442,584
Vested (in shares) | shares	(782,053)
Forfeited (in shares) | shares	(129,550)
Nonvested, end of period (in shares) | shares	1,867,811
Weighted Average Grant Date Price
Nonvested, beginning of period (in dollars per share) | $ / shares	$ 6.55
Granted (in dollars per share) | $ / shares	2.72
Vested (in dollars per share) | $ / shares	6.70
Forfeited (in dollars per share) | $ / shares	4.08
Nonvested, end of period (in dollars per share) | $ / shares	$ 3.69

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Stock Options Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended	9 Months Ended
	Jul. 03, 2022	Oct. 02, 2022
Options
Options outstanding at January 2, 2022	1,025,000	1,025,000
Forfeited (in shares)		(49,500)
Options Outstanding at October 2, 2022		975,500
Vested or expected to vest at October 2, 2022		975,500
Options exercisable at October 2, 2022		868,250
Weighted Average Exercise Price
Options outstanding at January 2, 2022
Granted (in dollars per share)	$ 7.12
Forfeited (in dollars per share)		7.12
Vested or expected to vest at October 2, 2022		7.12
Options exercisable at October 2, 2022		7.12
Options Outstanding at October 2, 2022		$ 7.12
Average Remaining Contractual Life (in years)
Options Outstanding at October 2, 2022		4 years 10 months 24 days
Vested or expected to vest at October 2, 2022		4 years 10 months 24 days
Options exercisable at October 2, 2022		4 years 10 months 24 days
Aggregate Intrinsic Value
Options Outstanding at October 2, 2022		$ 0
Vested or expected to vest at October 2, 2022		0
Options exercisable at October 2, 2022		$ 0
Share price (in dollars per share)		$ 1.63

Stock-Based Compensation Summ_2

Stock-Based Compensation Summary of RSU Activity (Details) (Details)	9 Months Ended
	Oct. 02, 2022 shares
Options
Vested	(782,053)
Restricted Stock Units (RSUs) [Member]
Options
Non-vested at January 2, 2022	129,620
Vested	(90,850)
Non-vested at October 2, 2022	38,770

Commitments And Contingencies_2

Commitments And Contingencies (Details)	3 Months Ended	9 Months Ended
	Oct. 02, 2022 USD ($) lease distributor	Oct. 02, 2022 USD ($) lease distributor
Guarantor Obligations [Line Items]
Maximum potential future undiscounted rental payments | $	$ 7,700,000	$ 7,700,000
Guarantor Obligations, Payments Made | $	$ 0
Guarantor Obligations, Expected Future Payments | $		$ 0
Number Of Distributors | distributor	5	5
Cost of Goods and Service Benchmark | Supplier Concentration Risk | Poultry Product | Customized Distribution Services
Guarantor Obligations [Line Items]
Concentration Risk, Percentage		69%
Cost of Goods and Service Benchmark | Supplier Concentration Risk | Non-Poultry Product | Customized Distribution Services
Guarantor Obligations [Line Items]
Concentration Risk, Percentage		91%
Cost of Goods and Service Benchmark | Supplier Concentration Risk | Bakery Rolls
Guarantor Obligations [Line Items]
Concentration Risk, Percentage		50%
McLane Company Inc. | Revenue Benchmark | Supplier Concentration Risk
Guarantor Obligations [Line Items]
Concentration Risk, Percentage		30%
Lineage Foodservice Solutions | Revenue Benchmark | Supplier Concentration Risk
Guarantor Obligations [Line Items]
Concentration Risk, Percentage		31%
Reinhart Food Service LLC | Revenue Benchmark | Supplier Concentration Risk
Guarantor Obligations [Line Items]
Concentration Risk, Percentage		10%
Burger King | Revenue Benchmark | Supplier Concentration Risk
Guarantor Obligations [Line Items]
Concentration Risk, Percentage		29%
Property Lease Guarantee [Member]
Guarantor Obligations [Line Items]
Property leases	17	17
Property Leases	8	8
Property Lease Guarantee [Member] | Texas Taco Cabana, L.P.
Guarantor Obligations [Line Items]
Property Leases	9	9
Property Lease Guarantee [Member] | Pollo Operations, Inc
Guarantor Obligations [Line Items]
Property Leases	8	8
Closed Restaurants
Guarantor Obligations [Line Items]
Property leases, still in operation	1	1
Taco Cabana leases
Guarantor Obligations [Line Items]
Property Leases	9	9

Transactions with Related Par_2

Transactions with Related Parties (Details)		3 Months Ended		9 Months Ended
	Apr. 30, 2019	Oct. 02, 2022 USD ($) restaurant Rate shares	Oct. 03, 2021 USD ($) restaurant	Oct. 02, 2022 USD ($) restaurant yr Rate shares	Oct. 03, 2021 USD ($) restaurant	Sep. 30, 2025 restaurant	Sep. 30, 2024 restaurant	Sep. 30, 2023 restaurant	Sep. 30, 2022 restaurant	Jan. 02, 2022 USD ($) shares	Sep. 30, 2021 restaurant	Jan. 04, 2021 state restaurant	Jan. 03, 2021 USD ($) shares	Sep. 27, 2020 restaurant
Related Party Transaction [Line Items]
Preferred stock, shares issued | shares		100		100						100
Board of directors, number of members		2		2
Franchise agreement, term				20 years
Accounts payable to BKC		$ 17,300,000		$ 17,300,000						$ 16,300,000
Convertible Preferred Stock, Common Shares Issuable upon Conversion (in shares) | shares		9,414,580		9,414,580
Area Development Agreement, Prepaid Franchise Fees													$ 600,000
Area Development Agreement, Restaurants To Be Opened, Built, And Operated | restaurant									10		4	50
Area Development Agreement, Percentage Of New Restaurants To Be In Kentucky, Tennessee And Indiana												80%
Area Development Agreement, Number Of Restaurants To Be Acquired | restaurant												500
Area Development Agreement, Number Of States | state												16
Monthly Digital Platform Fee		$ 600,000	$ 400,000	$ 1,500,000	$ 800,000
Franchise Term | yr				20
Popeyes Franchises
Related Party Transaction [Line Items]
Right of First Refusal, Number of States | shares													2
Affiliated Entity [Member]
Related Party Transaction [Line Items]
Preferred stock, ownership percentage if converted | Rate		15%		15%
Initial Franchise Fees				$ 50,000
Property leases | restaurant		221	226	221	226
Royalty Expense		$ 19,700,000	$ 18,600,000	$ 57,000,000	$ 54,400,000
Advertising Expense		17,400,000	16,300,000	50,300,000	47,900,000
Operating lease cost		$ 6,900,000	$ 6,700,000	$ 20,400,000	$ 20,200,000
Popeyes Franchises
Related Party Transaction [Line Items]
Right of first refusal, number of franchises | restaurant														80
Right of First Refusal, Term	6 years
BKC Subleases with third-party lessor [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Property leases | restaurant		95	97	95	97
Burger King Corporate [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Additional advertising funds		$ 120,000,000
Advertising fund contributions, additional funding, basis points		0.0050
Royalty Agreement Terms [Member] | Burger King Corporate [Member]
Related Party Transaction [Line Items]
Related party transaction, rate | Rate				4.50%
Royalty Agreement Terms [Member] | Popeyes [Member]
Related Party Transaction [Line Items]
Related party transaction, rate | Rate				5%
Selling and Marketing Expense [Member] | Affiliated Entity [Member]
Related Party Transaction [Line Items]
Related party transaction, rate | Rate		4%
Forecast [Member] | Subsequent Event [Member]
Related Party Transaction [Line Items]
Area Development Agreement, Restaurants To Be Opened, Built, And Operated | restaurant						12	12	12

Stockholders' Equity (Details)

Stockholders' Equity (Details) - Repurchase Program [Member] - USD ($) $ in Millions	Oct. 02, 2022	Aug. 02, 2019
Class of Stock [Line Items]
Stock Repurchase Program, Authorized Amount		$ 25
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 11

Net Loss Per Share (Details)

Net Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						9 Months Ended
	Oct. 02, 2022	Jul. 03, 2022	Apr. 03, 2022	Oct. 03, 2021	Jul. 04, 2021	Apr. 04, 2021	Oct. 02, 2022	Oct. 03, 2021
Earnings Per Share, Basic [Abstract]
Net income (loss)	$ (8,697)	$ (26,476)	$ (21,269)	$ (9,902)	$ (9,559)	$ (7,168)	$ (56,442)	$ (26,629)
Weighted average common shares outstanding	50,805,461			49,927,583			50,689,730	49,889,673
Basic net income (loss) per share (in dollars per share)	$ (0.17)			$ (0.20)			$ (1.11)	$ (0.53)
Diluted net loss per share:
Net income (loss)	$ (8,697)	$ (26,476)	$ (21,269)	$ (9,902)	$ (9,559)	$ (7,168)	$ (56,442)	$ (26,629)
Weighted average common shares outstanding (in shares)	50,805,461			49,927,583			50,689,730	49,889,673
Shares used in computing diluted net income (loss) per share (in shares)	50,805,461			49,927,583			50,689,730	49,889,673
Diluted net income (loss) per share (in shares)	$ (0.17)			$ (0.20)			$ (1.11)	$ (0.53)
Shares excluded from diluted net income (loss) per share computations (in shares)	11,921,161			10,760,535			11,921,161	10,760,535

Other Expense, net (Details)

Other Expense, net (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 02, 2022 USD ($)	Oct. 03, 2021 USD ($) restaurant	Oct. 02, 2022 USD ($)	Oct. 03, 2021 USD ($) restaurant
Other Income and Expenses [Abstract]
Loss on sale-leaseback transactions	$ 500		$ 430	$ 17
Gain from settlement	$ (2,500)		(2,500)
Loss on disposal of assets			$ 1,000	900
Gain from insurance recoveries		$ 1,100		$ 1,100
Number of restaurants subject to insurance recovery | restaurant		2		2