0000809248-22-000038 | 10-K | XBRL Viewer | Carrols Restaurant Group INC

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

- Definition

Amount of tax expense (benefit) allocated to other comprehensive income (loss).

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+ Details

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

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

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

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

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

Valuation and Qualifying Accounts (Notes)

12 Months Ended

Jan. 02, 2022

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]


	Column B		Column C				Column D		Column E
Description	Balance at Beginning of Period		Charged to Costs and Expenses		Charged to other accounts		Deductions		Balance at End of Period
Year Ended January 2, 2022
Deferred income tax valuation allowance	$	13,138	$	11,272	$	—	$	—	$	24,410
Year Ended January 3, 2021
Deferred income tax valuation allowance	$	—	$	13,138	$	—	$	—	$	13,138

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

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

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

Impairment Of Long-Lived Assets And Other Lease Charges (Policies)	12 Months Ended
	Jan. 02, 2022
Restructuring Costs and Asset Impairment Charges [Abstract]
Impairment or Disposal of Long-Lived Assets [Policy Text Block]	Impairment of Long-Lived Assets. The Company assesses the potential impairment of long-lived assets, principally property and equipment, by determining whether the carrying value of these assets can be recovered over their respective remaining useful lives through undiscounted future operating cash flows. Impairment is reviewed whenever events or changes in circumstances indicate that the carrying amounts of these assets may not be fully recoverable. Impairment indicators at the restaurant level include low operating cash flows, declining sales and if the ratio of trailing twelve months cash flows extended over the remaining lease term does not exceed the net book value of the asset group. Impairment indicators on a consolidated basis includes consideration of any impact from a decline in the Company's market value. The Company reviews its long-lived assets, principally property and equipment, for impairment at the restaurant level. If an indicator of impairment exists for any of its assets, an estimate of the undiscounted future cash flows over the life of the primary asset for each restaurant is compared to that long-lived asset’s carrying value. If the carrying value is greater than the undiscounted cash flow, the Company then determines the fair value of the asset and if an asset is determined to be impaired, the loss is measured by the excess of the carrying amount of the asset over its fair value. For closed restaurant locations, the Company reviews the future minimum lease payments and related ancillary costs from the date of the restaurant closure to the end of the remaining lease term and records a lease charge for any ROU asset impairment or lease-related costs during the remaining term, net of any estimated sublease recoveries.

Net Income (Loss) Per Share Earnings per Share Table (Tables)

12 Months Ended

Jan. 02, 2022

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

The following table sets forth the calculation of basic and diluted net income (loss) per share:


	Year ended
	January 2, 2022		January 3, 2021		December 29, 2019
Basic net loss per share:
Net loss	$	(43,029)	$	(29,463)	$	(31,919)
Less: Income attributable to non-vested shares	—		—		—
Less: Income attributable to preferred stock	—		—		—
Net loss available to common stockholders	$	(43,029)	$	(29,463)	$	(31,919)
Weighted average common shares outstanding	49,899,274		50,751,185		43,421,715
Basic net loss per share	$	(0.86)	$	(0.58)	$	(0.74)
Diluted net loss per share:
Net loss	$	(43,029)	$	(29,463)	$	(31,919)
Weighted average common shares outstanding	49,899,274		50,751,185		43,421,715
Dilutive effect of preferred stock and non-vested shares	—		—		—
Dilutive weighted average common shares outstanding	49,899,274		50,751,185		43,421,715
Diluted net loss per share (1)	$	(0.86)	$	(0.58)	$	(0.74)
Shares excluded from diluted net loss per share computations (1)	9,681,878		9,615,435		11,484,159

(1)Shares issuable upon conversion of preferred stock and non-vested shares were excluded from the computation of diluted net loss per share because their effect would have been anti-dilutive.

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

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

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

Retirement Plans	12 Months Ended
Retirement Plans	Jan. 02, 2022
Retirement Benefits [Abstract]
Compensation and Employee Benefit Plans [Text Block]	Retirement Plans The Company offers its salaried employees the option to participate in the Carrols Corporation Retirement Savings Plan (the “Retirement Plan”). The Retirement Plan includes a savings option pursuant to section 401(k) of the Internal Revenue Code in addition to a post-tax savings option. Participating employees may contribute up to 50% of their salary annually to either of the savings options, subject to other limitations. The employees may allocate their contributions to various investment options available under a trust established by the Retirement Plan. The Company may elect to contribute to the Retirement Plan on an annual basis. The Company's contribution is equal to 50% of the employee's contribution subject to a maximum annual amount and begins to vest after one year of service and fully vests after five years of service. A year of service is defined as a plan year during which an employee completes at least 1,000 hours of service. Expense recognized for the Company's contributions to the Retirement Plan was $1.8 million, $1.9 million and $1.4 million for the years ended January 2, 2022, January 3, 2021 and December 29, 2019, respectively. The Company also has an Amended and Restated Deferred Compensation Plan which permits employees not eligible to participate in the Retirement Plan because they have been excluded as “highly compensated” employees (as so defined in the Retirement Plan) to voluntarily defer portions of their base salary and annual bonus. All amounts deferred by the participants earn interest at 8% per annum. There is no Company matching on any portion of the funds. At January 2, 2022 and January 3, 2021, a total of $4.9 million and $4.4 million, respectively, was deferred under this plan, including accrued interest, which is included in accrued payroll and long-term other liabilities on the accompanying consolidated balance sheets.

Income Taxes (Tables)

12 Months Ended

Jan. 02, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision (benefit) for income taxes was comprised of the following:


	Year ended
	January 2, 2022		January 3, 2021		December 29, 2019
Current:
Federal	$	—	$	—	$	(260)
State	(36)		268		119
	(36)		268		(141)

Deferred:
Federal	(12,374)		(6,039)		(9,768)
State	(4,021)		(1,073)		(2,214)
	(16,395)		(7,112)		(11,982)
Increase in valuation allowance	11,272		13,138		—
Provision (benefit) for income taxes	$	(5,159)	$	6,294	$	(12,123)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The components of deferred income tax assets and liabilities at January 2, 2022 and January 3, 2021 were as follows:


	January 2, 2022		January 3, 2021
Deferred income tax assets:

Operating lease liabilities	$	217,236	$	219,096
Federal net operating loss carryforwards	26,839		28,880
Tax credit carryforwards	39,965		35,650
State net operating loss carryforwards	6,837		6,032
Interest expense limitation under section 163 (j)	1,345		—
Stock-based compensation expense	1,683		1,323
Accrued vacation benefits	2,844		2,684
Accumulated other comprehensive income-accrued interest rate swap	—		1,841
Postretirement benefit obligations	766		853
Other deferred income tax assets	6,507		4,345
Gross deferred income tax assets	304,022		300,704
Less: Valuation allowance	(24,410)		(13,138)
Total deferred income tax assets	$	279,612	$	287,566

Deferred income tax liabilities:
Operating right-of-use assets	(202,887)		(205,897)
Property and equipment depreciation	(18,092)		(26,056)
Franchise rights	(63,030)		(65,329)
Accumulated other comprehensive income-postretirement benefits	(380)		(474)
Accumulated other comprehensive income-accrued interest rate swap	(161)		—
Other deferred income tax liabilities	(2,679)		(1,172)
Total deferred income tax liabilities	(287,229)		(298,928)
Net long-term deferred income tax liabilities	$	(7,617)	$	(11,362)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

A reconciliation of the statutory federal income tax provision to the income tax provision (benefit) for the years ended January 2, 2022, January 3, 2021, and December 29, 2019 was as follows:


	Year ended
	January 2, 2022		January 3, 2021		December 29, 2019
Statutory federal income tax provision (benefit)	$	(10,119)	$	(4,865)	$	(9,249)
State income taxes, net of federal benefit	(2,934)		(726)		(1,655)
Employment tax credits	(3,274)		(2,585)		(2,938)
Change in valuation allowances	11,272		13,138		—
Non-deductible expenses	431		214		1,374
Stock-based compensation	127		525		308
Rate change	(163)		312		—
Miscellaneous	(499)		281		37
Provision (benefit) for income taxes	$	(5,159)	$	6,294	$	(12,123)

Other Liabilities, Long-Term (Tables)

12 Months Ended

Jan. 02, 2022

Liabilities, Noncurrent [Abstract]

Schedule of Other Liabilities [Table Text Block]

Other liabilities, long-term, at January 2, 2022 and January 3, 2021 consisted of the following:


	January 2, 2022		January 3, 2021
Accrued occupancy costs	$	1,741	$	2,394
Accrued workers’ compensation and general liability claims	4,947		5,499
Interest rate swap (Note 9)	—		6,062
Deferred compensation	2,286		4,419
Deferred federal payroll taxes	10,808		10,808
Lease financing obligations	5,780		1,191
Other	1,210		290
	$	26,772	$	30,663

Retirement Plans (Details) - USD ($) $ in Thousands	12 Months Ended
Retirement Plans (Details) - USD ($) $ in Thousands	Jan. 02, 2022	Jan. 03, 2021	Dec. 29, 2019
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	50.00%
Defined Contribution Plan, Employer Matching Contribution, Percent	50.00%
Defined Contribution Plan, Requisite Service Period, Hours of Service	1,000
Defined Contribution Plan, Cost	$ 1,800	$ 1,900	$ 1,400
Deferred Compensation Arrangements, Interest Rate	8.00%
Deferred Compensation Arrangement with Individual, Contributions by Employer	$ 0
Deferred compensation	2,286	4,419
Deferred Compensation Liability, Current and Noncurrent	$ 4,900	$ 4,400
Minimum [Member]
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan, Vesting Period of Company Contributions	1 year
Maximum [Member]
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan, Vesting Period of Company Contributions	5 years

Acquisition

12 Months Ended

Jan. 02, 2022

Business Combination and Asset Acquisition [Abstract]

Acquisition [Text Block]

Acquisitions

2021 Acquisitions

In 2021, the Company acquired an aggregate of 19 Burger King restaurants from other franchisees in the following transactions (in thousands except number of restaurants):


Closing Date	Number of Restaurants	Purchase Price		Fee-Owned (1)	Market Location
June 17, 2021	14	$	27,603	12	Fort Wayne, Indiana
June 23, 2021	5	3,216		1	Battle Creek, Michigan
	19	$	30,819	13

(1) The 2021 acquisitions included the purchase of 13 fee-owned restaurants, of which 12 were sold in subsequent sale-leaseback transactions during the third quarter of 2021 for net proceeds of approximately $20.2 million.

The Company allocated the aggregate purchase price for the 2021 acquisitions at their estimated fair values. The following table summarizes the final allocation of the aggregate purchase price for the 2021 acquisitions reflected in the consolidated balance sheets as of January 2, 2022:


Inventory	$	229


Land and buildings	20,376
Restaurant equipment	850
Restaurant equipment - subject to finance leases	29
Right-of-use assets	2,997
Leasehold improvements	550
Franchise fees	411
Franchise rights	6,025

Deferred income taxes	484
Goodwill	1,832
Operating lease liabilities	(2,900)
Finance lease liabilities for restaurant equipment	(35)

Accounts payable	(29)

Net assets acquired	$	30,819

The results of operations for the restaurants acquired are included from the closing date of the respective acquisition. The 2021 acquired restaurants contributed restaurant sales of $12.9 million in the year ended January 2, 2022. It is impracticable to disclose net earnings for the post-acquisition period for the acquired restaurants as net earnings of these restaurants were not tracked on a collective basis due to the integration of administrative functions, including field supervision.

The pro forma impact on the results of operations for the restaurants acquired in 2021 are included below. The pro forma results of operations are not necessarily indicative of the results that would have occurred had the acquisitions been consummated at the beginning of the periods presented, nor are they necessarily indicative of any future consolidated operating results. The following table summarizes the Company's unaudited pro forma operating results:


	Year Ended
	January 2, 2022		January 3, 2021
Total revenue	$	1,663,860	$	1,571,457
Net loss	(41,796)		(27,621)
Basic and diluted net loss per share	(0.84)		(0.54)

This pro forma financial information does not give effect to any anticipated synergies, operating efficiencies, cost savings or integration costs related to the 2021 acquired restaurants. The pro forma financial results exclude transaction costs recorded as general and administrative expenses of $0.4 million during the year ended January 2, 2022.

2019 Acquisitions

During the year ended December 29, 2019, the Company acquired a total of 234 restaurants from other franchisees, which are referred to as the "2019 acquired restaurants", in the following transactions:


Closing Date		Number of Restaurants	Purchase Price		Fee Owned (3)	Market Location
April 30, 2019	(1)	220	$	259,083	14	Southeastern states, primarily TN, MS, LA
June 11, 2019		13	15,788		—	Baltimore, Maryland
August 20, 2019	(2)	1	1,108		—	Pennsylvania
		234	$	275,979	14

(1)During the second quarter of 2019, the Company completed the merger with New CFH, LLC ("Cambridge") and acquired 165 Burger King restaurants and 55 Popeyes restaurants.

(2)Acquisitions resulting from the exercise of the Company's right of first refusal on acquisitions in certain markets (see Note 16).

(3)The 2019 acquisitions included the purchase of 14 fee-owned restaurants, of which six were sold in subsequent sale-leaseback transactions during 2019 for net proceeds of approximately $8.3 million and two in 2020 for net proceeds of approximately $3.4 million.

On April 30, 2019 the Company completed a merger with Cambridge ("the Cambridge Merger") for a purchase price of $259.1 million through the issuance of shares of stock which consisted of (i) approximately 7.4 million shares of common stock, (ii) 10,000 shares of the Company's newly designated Series C Convertible Preferred Stock, which were converted into approximately 7.5 million shares of common stock on August 29, 2019, and (iii) the retirement of approximately $113.8 million of the indebtedness of Cambridge, net of cash acquired. All shares issued were subject to a two year restriction on sale or transfer subject to certain limited exceptions. As part of the transaction, Cambridge Franchise Holdings LLC ("Cambridge Holdings") now has the right to designate up to two director nominees and two Cambridge Holdings executives joined the Company's Board of Directors on April 30, 2019 (see Note 13).

Under the purchase method of accounting, the aggregate purchase price is allocated to the net tangible and intangible assets based on their estimated fair values on the acquisition date. The purchase price allocation valued the common stock at $145.3 million based on the $9.81 closing price of the Company's stock on the date of acquisition.

The Company allocated the aggregate purchase price to the net tangible and intangible assets acquired in the Cambridge Merger at their estimated fair values. The Company engaged a third party valuation specialist to assist with the valuation of franchise rights, leasehold improvements and favorable and unfavorable leases included in the operating right-to-use assets acquired. The fair value of other property and equipment and franchise agreements was based on the carrying value of the respective assets given that in the three years prior to the Cambridge Merger, Cambridge had completed valuations in connection with its own acquisition of 132 restaurants and also recently

constructed 33 new restaurants. The fair value of the operating lease liability is based upon the lease payments over the remaining lease term discounted by the Company's incremental borrowing rate. The deferred income tax liability allocated from the purchase price represents book and tax differences primarily related to the fair value of the acquired franchise rights.

Goodwill recorded in connection with the Cambridge Merger represents the excess of the purchase price over the aggregate fair value of net assets acquired and is related to the benefits expected as a result of the merger, including sales, operating synergies, development and growth opportunities. The Company believes that Cambridge's existing Burger King and Popeyes restaurant portfolios provide it with significant growth and development opportunities and due to the geographic location of the restaurants mitigate the dependence on the economic performance of any one particular geographic location or restaurant concept.

The following table summarizes the final allocation of the aggregate purchase price for the Cambridge Merger:



Inventory	$	2,839
Prepaid expenses	2,947
Other assets	1,846
Land and buildings	21,257
Restaurant equipment	25,358
Restaurant equipment - subject to finance leases	488
Right-of-use assets	251,431
Leasehold improvements	3,498
Franchise fees	7,300
Franchise rights	174,500
Deferred taxes	(44,292)
Goodwill	84,060
Finance lease obligations for restaurant equipment	(568)
Operating lease liabilities	(255,897)
Accounts payable	(8,014)
Accrued payroll, related taxes and benefits	(3,133)
Other liabilities	(4,537)
Net assets acquired	$	259,083

The Company allocated the aggregate purchase price for the 2019 acquisitions other than the Cambridge Merger at their estimated fair values. The following table summarizes the final allocation of the aggregate purchase price for these other 2019 acquisitions:



Inventory	$	158
Restaurant equipment	743
Restaurant equipment - subject to finance leases	150
Right-of-use assets	9,515
Leasehold improvements	6,205
Franchise fees	394
Franchise rights (Note 5)	9,809
Deferred taxes	29
Goodwill (Note 5)	86
Operating lease liabilities	(9,968)
Finance lease obligations for restaurant equipment	(185)
Accounts payable	(40)
Net assets acquired	$	16,896

The results of operations for the restaurants acquired are included from the closing date of the respective acquisition. The 2019 acquired restaurants contributed restaurant sales of $288.9 million and $201.9 million during the years ended January 3, 2021 and December 29, 2019, respectively and other revenue of $10.2 million during the year ended December 29, 2019. It is impracticable to disclose net earnings for the post-acquisition periods as net earnings of these restaurants were not tracked on a collective basis due to the integration of administrative functions, including field supervision.

The pro forma impact on the results of operations for restaurants acquired in 2019 is included below. The pro forma results of operations are not necessarily indicative of the results that would have occurred had the restaurants acquired in 2019 been consummated at the beginning of the periods presented, nor are they necessarily indicative of any future consolidated operating results. The following table summarizes the Company's unaudited proforma operating results:


	Year Ended
	December 29, 2019
Restaurant sales	$	1,568,533
Net loss	(25,586)
Basic and diluted net loss per share	(0.59)

This pro forma financial information does not give effect to any anticipated synergies, operating efficiencies or cost savings or any integration costs related to the 2019 acquired restaurants. The proforma results exclude transaction costs recorded as general and administrative expenses of $4.1 million during the year ended December 29, 2019.

Acquired Intangible Assets

Goodwill recorded in connection with the acquisitions in 2021 and 2019 represent costs in excess of fair values assigned to the underlying net assets of acquired restaurants. Acquired goodwill that is expected to be deductible for income tax purposes was $1.8 million in 2021 and $47.2 million in 2019.

The weighted average amortization period of the intangible assets acquired is as follows:


	2021 Acquisitions	2019 Acquisitions
Franchise rights	28.7	32.7

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

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

Intangible Assets (Tables)

12 Months Ended

Jan. 02, 2022

Goodwill [Line Items]

Schedule of Goodwill [Table Text Block]


Goodwill at December 29, 2019	$	122,619
Acquisitions of restaurants (Note 3)	—
Goodwill at January 3, 2021	122,619
Acquisitions of restaurants (Note 3)	1,832
Goodwill at January 2, 2022	$	124,451

Intangible Assets [Table Text Block]

The following is a summary of the Company’s franchise rights as of the respective balance sheet dates:


Balance at December 29, 2019	$	348,941

Amortization expense	(14,344)
Balance at January 3, 2021	334,597
Acquisitions of restaurants (Note 3)	6,025
Amortization expense	(13,853)
Balance at January 2, 2022	$	326,769

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

Basis Of Presentation (Policies)	12 Months Ended
Basis Of Presentation (Policies)	Jan. 02, 2022 shares
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Consolidation [Policy Text Block]	Basis of Consolidation. The accompanying consolidated financial statements include the accounts of the Company and its direct and indirect wholly-owned subsidiaries. All intercompany transactions have been eliminated in consolidation.
Fiscal Period [Policy Text Block]	Fiscal Year. The Company uses a 52-53 week fiscal year ending on the Sunday closest to December 31. The fiscal years ended January 2, 2022 and December 29, 2019 each contained 52 weeks and the fiscal year ended January 3, 2021 contained 53 weeks.
Use of Estimates [Policy Text Block]	Use of Estimates. The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant items subject to such estimates include accrued occupancy costs, insurance liabilities, lease accounting matters, the valuation of acquired assets and liabilities, interest rate swap valuation, the valuation of deferred income tax assets and liabilities, and the evaluation for impairment of goodwill, long-lived assets and franchise rights. Actual results could differ from those estimates.
Cash and Cash Equivalents [Policy Text Block]	Cash and Cash Equivalents. The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. At both January 2, 2022 and January 3, 2021, the Company did not have any cash invested in money market funds which are classified as cash equivalents on the consolidated balance sheets.
Inventory [Policy Text Block]	Inventories. Inventories, consisting primarily of food, beverage, and paper supplies, are stated at the lower of cost determined on the first-in, first-out method or net realizable value. Net realizable value is determined as the estimated selling price in the normal course of business minus the cost of disposal and transportation.
Property and Equipment [Policy Text Block]	Property and Equipment. Property and equipment is recorded at cost. The Company capitalizes all direct costs incurred to develop, construct and substantially improve its restaurants. These costs are depreciated and charged to expense based upon their property classification when placed in service. Repairs and maintenance expenditures are expensed as incurred.
Business Combinations Policy [Policy Text Block]	Business Combinations. In accordance with ASC 805, the Company allocates the purchase price of an acquired business to its identifiable assets and liabilities based on the estimated fair values. The excess of the purchase price over the amount allocated to the assets and liabilities, if any, is recorded as goodwill. The excess value of the net identifiable assets and liabilities acquired over the purchase price, if any, is recorded as a bargain purchase gain. The Company uses all available information to estimate fair values of identifiable intangible assets and property acquired. In making these determinations, the Company may engage an independent third party valuation specialist to assist with the valuation of certain leasehold improvements, franchise rights and favorable and unfavorable leases. The Company estimates that the seller's carrying value of acquired restaurant equipment, subject to certain adjustments, is equivalent to fair value of this equipment at the date of the acquisition. The fair values of assumed franchise agreements are valued as if the remaining term of the agreement is at the market rate. The fair values of acquired land, buildings, certain leasehold improvements, and restaurant equipment subject to finance leases are determined using both the cost approach and market approach and include significant inputs observable in the open market. The Company categorizes these inputs as Level 2 inputs under ASC 820. The fair value of acquired franchise rights and favorable or unfavorable lease positions are determined using the income approach and includes unobservable inputs. The Company categorizes these inputs as Level 3 inputs under ASC 820.
Intangible Assets [Policy Text Block]	Franchise Agreements. Fees for initial franchises and renewals are amortized using the straight-line method over the term of the agreement, which is generally twenty years. Franchise Rights. To determine the fair value attributable to franchise rights of restaurant acquisitions, the Company estimates the acquired restaurants' future earnings, discounts those earnings using an appropriate market discount rate and subtracts a contributory charge for net working capital, property and equipment and assembled workforce. Amounts allocated to franchise rights for each acquisition are amortized using the straight-line method over the average remaining term of the acquired franchise agreements plus one twenty-year renewal period. The Company assesses the potential impairment of franchise rights whenever events or changes in circumstances indicate that the carrying value may not be recoverable, which include consideration of the impact of a decline in the Company's market value. If an indicator of impairment exists, an estimate of the aggregate undiscounted cash flows from the acquired restaurants is compared to the respective carrying value of franchise rights for each acquisition. If an asset is determined to be impaired, the loss is measured by the excess of the carrying amount of the asset over its fair value. Franchise Rights. Amounts allocated to franchise rights for each acquisition of Burger King and Popeyes restaurants are amortized using the straight-line method over the average remaining term of the acquired franchise agreements plus one twenty-year renewal period.
Goodwill [Policy Text Block]	Goodwill. Goodwill represents the excess of purchase price over the value assigned to the net tangible and identifiable intangible assets of the businesses acquired. Goodwill is not amortized, but is tested for impairment annually, or more frequently when events and circumstances indicate that the carrying amount may be impaired. Due to the proximity of an interim goodwill impairment analysis date in 2021 to the Company's annual assessment date, and to allow for a greater amount of time to analyze the assessment of goodwill in advance of the Company's annual report filing deadline in future years, the Company updated its accounting policy to shift the annual impairment test from the last day of the fiscal year to the last day of the eighth month of the fiscal year in 2021 and future fiscal years. This change in date of the annual impairment test is preferable and is not deemed material as the new measurement date of the eighth month of the fiscal year is in relative close proximity to the previous measurement date and the year-end balance sheet date, is not expected to materially impact the goodwill analysis, and allows for more timely financial reporting on these estimates. See Note 5 to the consolidated financial statements.
Impairment or Disposal of Long-Lived Assets [Policy Text Block]	Impairment of Long-Lived Assets. The Company assesses the potential impairment of long-lived assets, principally property and equipment, by determining whether the carrying value of these assets can be recovered over their respective remaining useful lives through undiscounted future operating cash flows. Impairment is reviewed whenever events or changes in circumstances indicate that the carrying amounts of these assets may not be fully recoverable. Impairment indicators at the restaurant level include low operating cash flows, declining sales and if the ratio of trailing twelve months cash flows extended over the remaining lease term does not exceed the net book value of the asset group. Impairment indicators on a consolidated basis includes consideration of any impact from a decline in the Company's market value. The Company reviews its long-lived assets, principally property and equipment, for impairment at the restaurant level. If an indicator of impairment exists for any of its assets, an estimate of the undiscounted future cash flows over the life of the primary asset for each restaurant is compared to that long-lived asset’s carrying value. If the carrying value is greater than the undiscounted cash flow, the Company then determines the fair value of the asset and if an asset is determined to be impaired, the loss is measured by the excess of the carrying amount of the asset over its fair value. For closed restaurant locations, the Company reviews the future minimum lease payments and related ancillary costs from the date of the restaurant closure to the end of the remaining lease term and records a lease charge for any ROU asset impairment or lease-related costs during the remaining term, net of any estimated sublease recoveries.
Deferred Financing Costs [Policy Text Block]	Deferred Financing Costs. Financing costs incurred in obtaining long-term debt and lease financing obligations are capitalized and amortized over the life of the related obligation as interest expense using the effective interest method. Long-term debt on the consolidated balance sheets is presented net of the unamortized amount of the financing costs related to long-term borrowings.
Leases [Policy Text Block]	Leases. The Company utilizes land and buildings in its operations under various lease agreements. The Company does not consider any one of these individual leases material to the Company's operations. Initial lease terms are generally for twenty years and provide for renewal options with rent escalations. The exercise of such renewal options are generally at the Company’s sole discretion. The Company evaluates renewal options at lease commencement to determine if such options are reasonably certain to be exercised based on economic factors. Certain leases also require contingent rent, determined as a percentage of sales as defined by the terms of the applicable lease agreement. For most locations, the Company is obligated for occupancy related costs including payment of property taxes, insurance and utilities. Right-of-use (“ROU”) lease assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make payments in exchange for that right of use. As the rate implicit within our leases is not readily determinable, the Company uses market and term specific incremental borrowing rates which consider the rate of interest it expects to pay on a collateralized basis to borrow an amount equal to the lease payments under similar terms. ROU assets are also reduced by lease incentives, initial direct costs and adjusted by favorable lease assets and unfavorable lease liabilities. Variable lease components represent amounts that are contractually fixed as a percentage of sales and are recognized in expense as incurred. Leases with a term of 12 months or less are not recorded on the consolidated balance sheet and are recognized as lease expense on a straight-line basis over the lease term. The Company does not account for lease components (e.g., fixed payments including rent) separately from the non-lease components (e.g. common area maintenance). The Company also utilizes certain restaurant equipment under various finance lease agreements with initial terms of generally three to eight years. The Company does not consider any one of these individual leases material to the Company's operations. For certain leases where rent escalates based upon a change in a financial index, such as the Consumer Price Index, the difference between the rate at lease inception and the subsequent fluctuations in that rate are included in 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 payments are incurred.
Lease Financing Obligations [Policy Text Block]	Lease Financing Obligations. Lease financing obligations pertain to sale-leaseback transactions where the Company is involved in the construction of the asset it is leasing and one sale-leaseback transaction accounted for under the financing method. To the extent the Company is involved with the construction of an asset it is leasing and receives proceeds associated with the sale of such asset prior to completing construction, costs incurred as of the consolidated balance sheet date are recorded within property and equipment and a lease financing obligation representing sale proceeds from the lessor is recorded in other long-term liabilities. Once construction is complete, the accounting requirements for a sale-leaseback transaction are considered. If the arrangement does not qualify for sale-leaseback accounting treatment, it is accounted for as a financing transaction. If an arrangement meets the requirements for sale-leaseback treatment, the Company will record a gain or loss on the sale and derecognize the completed construction assets and lease financing obligation. As of January 2, 2022, lease financing obligations included $4.6 million associated with this type of arrangement. The Company accounts for one sale-leaseback transaction as a financing transaction. The land and building assets subject to this obligation remain on the Company’s consolidated balance sheets at their historical costs and the building assets continue to be depreciated over their remaining useful lives. The proceeds received by the Company from this transaction are recorded as lease financing obligations and the lease payments are applied as payments of principal and interest. The selection of the interest rate on this lease financing obligation was evaluated at inception of the lease based on the Company’s incremental borrowing rate adjusted to the rate required to prevent recognition of a non-cash loss or negative amortization of the obligation through the end of the primary lease term. As of January 2, 2022, lease financing obligations included $1.2 million associated with this sale-leaseback transaction.
Revenue Recognition [Policy Text Block]	Revenue Recognition. Revenues from Company restaurants and other revenue from convenience store sales, are recognized net of sales discounts and refunds, when payment is tendered at the time of sale or upon fulfillment of delivery orders. Revenues are reported net of sales tax collected from customers and remitted to governmental taxing authorities. Food, beverage and packaging costs. The Company includes food, beverage and paper costs and delivery charges, net of any vendor purchase discounts and rebates, in food, beverage and packaging costs. Other restaurant operating expenses. The Company includes restaurant-level operating costs other than food, beverage and packaging costs, restaurant wages and related expenses, rent expense and advertising costs in other restaurant operating expenses. Its major components include royalty expenses paid to BKC and PLK, utilities, repairs and maintenance, operating supplies, real estate taxes and credit card fees.
Gift cards [Policy Text Block]	Gift cards. The Company sells gift cards in its restaurants that are issued under the gift card program of Restaurant Brands International, Inc. ("RBI"). Proceeds from the sale of Burger King and Popeyes gift cards at the Company’s restaurants are remitted to RBI, and RBI reimburses the Company for any gift card redemptions at its restaurants. The Company recognizes revenue for restaurant sales upon redemption of gift cards by the customer.
Advertising Costs [Policy Text Block]	Advertising Costs. All advertising costs are expensed as incurred.
Pre-opening Costs [Policy Text Block]	Pre-opening Costs. The Company’s pre-opening costs generally include payroll costs and travel associated with the opening of a new restaurant, rent and promotional costs.
Income Tax [Policy Text Block]	Income Taxes. Deferred income tax assets and liabilities are based on the difference between the financial statement and tax basis of assets and liabilities as measured by the tax rates that are anticipated to be in effect when those differences reverse. The deferred tax provision generally represents the net change in deferred tax assets and liabilities during the period including any changes in valuation allowances. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is established when it is necessary to reduce deferred tax assets to an amount for which realization is likely. The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The Company and its subsidiaries file a consolidated federal income tax return.
Insurance [Policy Text Block]	Insurance. The Company is self-insured for general liability, medical insurance and most workers’ compensation claims under policies where it pays all claims, subject to stop-loss limitations both for individual claims and in certain cases claims in the aggregate. Losses are accrued based upon the Company’s estimates of the aggregate liability for claims based on Company experience and other methods used to measure such estimates. The Company does not discount any of its self-insurance obligations.
Fair Value of Financial Instruments [Policy Text Block]	Fair Value of Financial Instruments. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants on the measurement date. In determining fair value, the accounting standards establish a three level hierarchy for inputs used in measuring fair value as follows: Level 1 inputs are quoted prices in active markets for identical assets or liabilities; Level 2 inputs are observable for the asset or liability, either directly or indirectly, including quoted prices in active markets for similar assets or liabilities; and Level 3 inputs are unobservable and reflect the Company's own assumptions. Financial instruments include cash and cash equivalents, trade and other receivables, accounts payable and long-term debt. The carrying amounts of cash and cash equivalents, trade and other receivables and accounts payable approximate fair value because of the short-term nature of these financial instruments. The carrying amount of the Term loan B borrowings at January 2, 2022 approximates fair value because of its variable rate.
Stock-based Compensation [Policy Text Block]	Stock-Based Compensation. The Company has an incentive stock plan under which incentive stock options, non-qualified stock options, restricted stock units (RSUs) and non-vested shares may be granted to employees and non-employee directors. The Company has granted non-vested shares under this plan annually as well as granted non-vested shares, stock options, and RSUs to corporate employees for performance. Non-vested shares, options, and RSUs granted to corporate employees and non-employee directors generally vest in equal installments over three years. For non-vested stock awards, the fair market value of the award is determined based upon the closing value of the Company’s stock price on the grant date and is recorded to compensation expense on a straight-line basis over the requisite service period. For stock options, the fair-value of the options is estimated using the Black-Scholes option pricing model based on assumptions for the risk-free rate of interest, expected dividend yield, expected volatility, and the expected term of the award. Compensation expense is recognized on a straight-line basis over the requisite service period. See Note 12 to the consolidated financial statements.
Concentrations of Credit Risk [Policy Text Block]	Concentrations of Credit Risk. Financial instruments that potentially subject the Company to a concentration of credit risk consist primarily of cash and cash equivalents. The Company maintains its day-to-day operating cash balances in interest-bearing transaction accounts at financial institutions, which are insured by the Federal Deposit Insurance Corporation up to $250,000. Although the Company maintains balances that exceed the federally insured limit, it has not experienced any losses related to these balances and believes its credit risk to be minimal.
Segment Information [Policy Text Block]	Segment Information. Operating segments are components of an entity for which separate financial information is available and is regularly reviewed by the chief operating decision maker in order to allocate resources and assess performance. The Company's chief operating decision maker currently evaluates the Company's operations from a number of different operational perspectives; however resource allocation decisions are made based on the chief operating decision maker's evaluation of the total Company operations. The Company derives all significant revenues from a single operating segment. Accordingly, the Company views the operating results of its restaurants as one reportable segment.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Pronouncements Not Yet Adopted. In March 2020, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update (“ASU”) 2020-04 (“ASU 2020-04”), Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting. ASU 2020-04 provides optional expedients and exceptions for applying U.S. GAAP to contracts, hedging relationships, and other transactions affected by the discontinuation of the London Interbank Offered Rate (“LIBOR”). This ASU is effective for all entities as of March 12, 2020 through December 31, 2022. The Company will adopt this guidance at the discontinuance of LIBOR. The Company is currently evaluating the guidance to determine the timing and extent to which it will apply to the Company's borrowing and interest rate swap arrangements. The adoption of this guidance is not expected to have a material impact on the consolidated financial statements. Recently Issued Accounting Pronouncements Adopted. In April 2020, the FASB staff issued interpretive guidance that indicated it would be acceptable for entities to make an election to account for lease concessions related to the COVID-19 pandemic consistent with how those concessions would be accounted for under ASC Topic 842, Leases ("ASC 842"), as though enforceable rights and obligations for those concessions existed (regardless of whether those enforceable rights and obligations for the concessions explicitly exist in the contract). Consequently, for concessions related to the effects of the COVID-19 pandemic, an entity will not have to analyze each contract to determine whether enforceable rights and obligations for concessions exist in the contract and can elect to apply or not apply the lease modification guidance in Topic 842 to those contracts. This election is available for concessions related to the effects of the COVID-19 pandemic that do not result in a substantial increase in the rights of the lessor or the obligations of the lessee. The Company made the policy election to apply this interpretive guidance to certain rent relief resulting directly from COVID-19, and assumed that enforceable rights and obligations for those concessions exist in the lease contract. Accordingly, the Company recognized abatements in 2020 that did not result in an extension of lease term as reductions in variable lease payments, and deferrals that did not result in an extension of lease term as an increase in other current liabilities. This election will continue while these abatements or deferrals are in effect.
Convertible Preferred Stock, Common Shares Issuable upon Conversion	9,414,580

Related Parties	12 Months Ended
Related Parties	Jan. 02, 2022
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	Transactions with Related Parties In connection with an acquisition of restaurants from BKC in 2012, the Company issued to BKC 100 shares of Series A Convertible Preferred Stock, which was exchanged for 100 shares of newly issued Series B Convertible Preferred Stock in 2018, and as of January 2, 2022 is convertible into approximately 15.5% of the outstanding shares of the Company's common stock after giving effect to the conversion of the Series B Convertible Preferred Stock and excluding shares held in treasury. See Note 13—Stockholder's Equity for further information. Pursuant to the terms of the Series B Convertible Preferred Stock, the BKC Stockholders are entitled to elect two representatives on the Company's Board of Directors. The Company operates its Burger King restaurants under franchise agreements with BKC and its Popeyes restaurants under franchise agreements with PLK, both subsidiaries of RBI. These franchise agreements generally provide for an initial term of twenty years and currently have an initial franchise fee of $50,000. With BKC's and PLK's respective approval, the Company can elect to extend franchise agreements for additional 20 year terms, provided that the restaurant meets the current restaurant image standard and the Company is not in default under terms of the franchise agreement. In addition to the initial franchise fee, the Company generally pays BKC a monthly royalty at a rate of 4.5% of its Burger King sales and PLK a weekly royalty at a rate of 5.0% of its Popeyes sales. Royalty expense was $72.8 million, $67.2 million, and $62.0 million for the years ended January 2, 2022, January 3, 2021 and December 29, 2019, respectively and is included in other restaurant operating expenses in the consolidated statements of comprehensive income (loss). Beginning in May of 2021, the Company also pays a monthly fee to BKC for use of its digital platform which was $1.3 million for the year ended January 2, 2022 and is included in other restaurant operating expenses in the condensed consolidated statements of comprehensive income (loss). The Company is also generally required to contribute 4% of restaurant sales from the Company's restaurants to the advertising funds utilized by BKC and PLK for their advertising, promotional programs and public relations activities, and amounts for additional local advertising in markets that approve such advertising. Advertising expense associated with these expenditures was $64.0 million, $59.3 million and $56.7 million for the years ended January 2, 2022, January 3, 2021 and December 29, 2019, respectively. As of January 2, 2022, January 3, 2021, and December 29, 2019, the Company leased 225, 232 and 248 of its restaurant locations from BKC, respectively. As of January 2, 2022, the terms and conditions of the leases with BKC are identical to those between BKC and their third-party lessor for 96 of the restaurants. Aggregate rent under these BKC leases for the years ended January 2, 2022, January 3, 2021 and December 29, 2019 was $26.9 million, $25.9 million, and $27.4 million, respectively. The Company does not believe that such lease terms have been significantly affected by the fact that the Company and BKC are deemed to be related parties. As of January 2, 2022 and January 3, 2021, the Company owed BKC $16.3 million and $14.7 million respectively, related to the payment of advertising, royalties, digital fees, rent and real estate taxes, which is normally remitted on a monthly basis. These costs are included in accounts payable, other current liabilities, prepaid rent and accrued real estate taxes on the accompanying consolidated balance sheets. The Company, Carrols Corporation, Carrols LLC, and BKC entered into an Area Development Agreement (the “ADA”) which commenced on April 30, 2019, was set to end on September 30, 2024 and which superseded the Operating Agreement dated as of May 30, 2012, as amended, between Carrols LLC and BKC. The ADA was amended and restated by all parties on January 4, 2021 (the “Amended ADA”). Pursuant to the ADA and for a cost of $3.0 million, BKC had assigned to Carrols LLC the right of first refusal on the sale of franchisee-operated restaurants in 16 states and a limited number of counties in four additional states (“ADA ROFR”). The ADA ROFR was terminated in connection with the Amended ADA. Under the Amended ADA, Carrols LLC has agreed to open, build and operate a total of 50 new Burger King restaurants, 80% of which must be in Kentucky, Tennessee and Indiana. This includes four Burger King restaurants by September 30, 2021 (which were completed in 2021), 10 additional Burger King restaurants by September 30, 2022, 12 additional Burger King restaurants by September 30, 2023, 12 additional Burger King restaurants by September 30, 2024 and 12 additional Burger King restaurants by September 30, 2025. There is a 90-day cure period to meet the required restaurant development each development year. In addition, pursuant to the Amended ADA, BKC granted Carrols LLC franchise pre-approval to build new Burger King restaurants or acquire Burger King restaurants from Burger King franchisees with respect to 500 Burger King restaurants in the aggregate in (i) Kentucky, Tennessee and Indiana (excluding certain geographic areas in Indiana) and (ii) (a) 16 states, which include Arkansas, Indiana, Kentucky, Louisiana, Maine, Maryland, Michigan, Mississippi, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont and Virginia (subject to certain exceptions for certain limited geographic areas within certain states) and (b) any other geographic locations that Carrols LLC enters after the commencement date of the Amended ADA pursuant to BKC procedures subject to certain limitations. In connection with an acquisition of restaurants in 2019, the Company assumed a development agreement for Popeyes, which included an assignment by PLK of its right of first refusal under its franchise agreements with its franchisees for acquisitions in two southern states, as well as a development commitment to open, build and operate approximately 80 new Popeyes restaurants over six years. This development agreement with PLK was terminated on March 17, 2021, with certain covenants applicable to the Company surviving the termination. PLK reserved the right to charge the Company a $0.6 million fee if PLK and the Company are not able to come to a mutually agreeable solution with respect to such fee within a six-month period. The Company received $1.9 million related to a settlement with BKC for their approval of new restaurant development by other franchisees which unfavorably impacted the Company's restaurants which was recorded as other income in 2019 (see Note 10).

Acquisition Narrative (Details) $ / shares in Units, $ in Thousands						3 Months Ended			12 Months Ended
	Jun. 23, 2021 USD ($) restaurant	Jun. 17, 2021 USD ($) restaurant	Aug. 20, 2019 USD ($) restaurant	Jun. 11, 2019 USD ($) restaurant	Apr. 30, 2019 USD ($) restaurant $ / shares shares	Jan. 02, 2022 USD ($)	Oct. 03, 2021 USD ($) shares	Jul. 04, 2021 USD ($) restaurant	Jan. 02, 2022 USD ($) restaurant	Jan. 03, 2021 USD ($) restaurant	Dec. 29, 2019 USD ($) restaurant
Business Acquisition [Line Items]
Revenue									$ 1,652,370	$ 1,547,502	$ 1,462,765
Restaurants Acquired \| restaurant	5	14						19	19
Acquisition of restaurants, net of cash acquired									$ (30,819)	0	(130,646)
Deferred income taxes						$ 1,800			1,800		$ 47,200
Acquisition-related costs							$ 100	$ 300
Convertible Preferred Stock, Shares Issued upon Conversion \| shares							7,500,000
Business Combination, Retirement of Debt, Net of Cash Acquired					$ 113,800
Business Combination Purchase Price Allocation, Common Stock					$ 145,300
Business Combination Purchase Price Allocation, Common Stock, Per Share \| $ / shares					$ 9.81
Payments to Acquire Businesses, Gross	$ 3,216	$ 27,603							$ 30,819
Number Of Businesses Acquired, Fee Owned \| restaurant	1	12							13
2019 Acquisitions [Member]
Business Acquisition [Line Items]
Business Acquisition, Pro Forma, General and Administrative Exepnses									$ 4,100
Restaurants Acquired \| restaurant									234
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities						29			$ 29
Other Revenue from Contract with Customer, Excluding Assessed Tax										10,200
Cambridge Holdings, LLC [Member]
Business Acquisition [Line Items]
Restaurants Acquired \| restaurant								55
Business Combination, Restaurants Acquired \| restaurant					132
Business Combination, Construction Of Restaurants Acquired \| restaurant					33
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities						44,292			$ 44,292
2021 Acquisitions
Business Acquisition [Line Items]
Revenue						$ 12,900
Franchise Rights [Member] \| 2019 Acquisitions [Member]
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life									28 years 8 months 12 days		32 years 8 months 12 days
Common Stock [Member] \| Cambridge Holdings, LLC [Member]
Business Acquisition [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares \| shares					7,400,000
Convertible Preferred Stock, Shares Issued upon Conversion \| shares					7,500,000
Business Combination, Share Restriction					2 years
Series C Preferred Stock [Member] \| Cambridge Holdings, LLC [Member]
Business Acquisition [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares \| shares					10,000
NEW YORK \| 2019 Acquisitions [Member]
Business Acquisition [Line Items]
Restaurants Acquired \| restaurant			1	13	220				234
Acquisition of restaurants, net of cash acquired			$ (1,108)	$ (15,788)	$ (259,083)				$ (275,979)	$ (3,400)	$ (8,300)
Number Of Businesses Acquired, Fee Owned \| restaurant			0	0	14				14	2	6
Restaurant sales
Business Acquisition [Line Items]
Revenue									$ 1,652,370	$ 1,547,502	$ 1,452,516
Restaurant sales \| 2019 Acquisitions [Member]
Business Acquisition [Line Items]
Revenue									288,900	201,900
Other revenue
Business Acquisition [Line Items]
Revenue									$ 0	$ 0	$ 10,249

Long-Term Debt Long-Term Debt (Tables)

12 Months Ended

Jan. 02, 2022

Long-term Debt, Unclassified [Abstract]

Schedule of Long-term Debt Instruments [Table Text Block]

Long-term debt at January 2, 2022 and January 3, 2021 consisted of the following:


	January 2, 2022		January 3, 2021
Senior Credit Facility:
Term B Loans	$	171,875	$	419,375
Term B-1 Loans	—		73,875
Revolving credit borrowings (1)	—		—
Senior Notes Due 2029	300,000		—
Finance lease liabilities	6,306		908
Total Funded debt	478,181		494,158
Less: current portion of long-term debt and finance lease liabilities	(5,794)		(5,525)
Less: unamortized debt issuance costs	(6,490)		(7,777)
Less: original issue discount	(580)		(5,161)
Total Long-term Debt	$	465,317	$	475,695

(1) As of March 9, 2022 the Company had $20.0 million in revolving credit borrowings outstanding.

Schedule of Maturities of Long-term Debt [Table Text Block]

At January 2, 2022, principal payments required on long-term debt, including finance leases, were as follows:


Fiscal year ending:
January 1, 2023	$	5,794
December 31, 2023	5,699
December 29, 2024	5,389
December 28, 2025	5,326
December 27, 2026	155,922
Thereafter	300,051
	$	478,181

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

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+ Details

Stock-Based Compensation

12 Months Ended

Jan. 02, 2022

Share-based Payment Arrangement, Noncash Expense [Abstract]

Stock-Based Compensation

2016 Stock Incentive Plan. In 2016, the Company adopted a stock plan entitled the 2016 Stock Incentive Plan (the “2016 Plan”) and reserved and authorized a total of 4,000,000 shares of common stock for grant thereunder. On June 18, 2021, at the 2021 Annual Meeting of Stockholders, the Company' stockholders approved the Second Amendment to the 2016 Plan increasing the authorized total by 3,500,000 to 7,500,000 shares of common stock for grant thereunder. As of January 2, 2022, 3,599,630 shares were available for future grant or issuance.

Stock-based compensation expense for the years ended January 2, 2022, January 3, 2021, and December 29, 2019 was $6.2 million, $5.2 million and $5.8 million, respectively. As of January 2, 2022, the total remaining stock-based compensation expense relating to non-vested shares and stock options was approximately $5.6 million and the remaining weighted average vesting period for non-vested shares and stock options was 1.1 years.

Non-vested Shares. During the year ended January 2, 2022, the Company granted 895,000 non-vested shares of common stock to certain employees and officers of the Company and 92,744 non-vested shares to outside directors of the Company. These shares generally vest in equal installments over their three-year service period, provided the participant has continuously remained an employee, officer, or director of the Company.

During the year ended January 3, 2021, the Company granted 790,000 non-vested shares of common stock to certain employees and officers of the Company and 73,128 non-vested shares to outside directors of the Company. These shares generally vest in equal installments over their three-year service period, provided the participant has continuously remained an employee, officer, or director of the Company.

During the year ended December 29, 2019, the Company granted 417,500 non-vested shares of common stock to certain employees and officers of the Company and 47,470 non-vested shares of common stock to non-employee directors provided that the participant has continuously remained an employee, officer or director of the Company. These shares generally vest in equal installments over their three-year service period. Also in 2019, the Company granted 10,000 non-vested shares of common stock to an interim officer of the Company, which vested in May 2020.

A summary of all non-vested common share activity for the year ended January 2, 2022 was as follows:


	Shares	Weighted Average Grant Date Price
Non-vested at January 3, 2021	1,167,848	$	7.02
Granted	987,744	$	6.94
Vested	(531,437)	$	7.94
Forfeited	(287,325)	$	7.21
Non-vested at January 2, 2022	1,336,830	$	6.55

The fair value of the non-vested shares is based on the closing price of the Company's common stock on the date of grant.

Stock Options. During the twelve months ended January 3, 2021, the Company granted in the aggregate options to purchase 1,075,000 shares of its common stock, consisting of 739,340 shares of non-qualified stock options and 335,660 shares of incentive stock options (“ISOs”) to certain employees and officers of the Company. These options become exercisable and are being expensed in equal installments over their three-year service period. The options expire seven years from the date of the grant and were issued with an exercise price equal to the fair market value of the stock price, or $7.12 per share of common stock, on the date of grant.

The following assumptions were used in the Black-Scholes option-pricing model to determine the fair value of stock option awards at the grant date:


	2020
Risk-free interest rate	0.21		%
Expected term (in years)	4.5
Expected volatility	65.10		%
Expected dividend yield	—		%
Fair Value	$	3.65

Expected term represents the period that the stock option awards were expected to be outstanding. Given the Company has not issued stock options since 2010, it concluded that its stock option exercise history did not provide a reasonable basis upon which to estimate expected term and therefore used the simplified method to determine the expected term of this stock option grant. This method bases the expected term calculation on the average of the

vesting term and the contractual term of the awards. The risk-free interest rate was based on the yield of constant maturity U.S. treasury bonds with a remaining term equal to the expected term of the awards. There was no expected dividend yield. The Company estimated the stock price volatility using weekly price observations over the most recent historical period equal to the expected life of the awards.

A summary of all stock option activity for the year ended January 2, 2022 was as follows:


	Options	Weighted Average Exercise Price		Average Remaining Contractual Life	Aggregate Intrinsic Value (1)
Options outstanding at January 3, 2021	1,050,000

Forfeited	(25,000)	$	7.12
Options Outstanding at January 2, 2022	1,025,000	$	7.12	5.6	$	—
Vested or expected to vest at January 2, 2022	1,025,000	$	7.12	5.6	$	—
Options exercisable at January 2, 2022	348,500	$	7.12	5.6	$	—

(1) The aggregate intrinsic value is calculated using the difference between the market price of the Company's common stock at January 2, 2022 of $2.96 and the grant date exercise price for only those awards that have a grant date exercise price that is less than the market price of the Company's common stock at January 2, 2022. There were no awards having a grant date exercise price less than the market price of the Company's common stock at January 2, 2022.

Restricted Stock Units. The Company has issued restricted stock units (“RSUs”) on shares of the Company's common shares to certain officers of the Company. During the twelve months ended January 2, 2022, the Company issued 99,317 RSUs which generally vest in equal installments over three years. Additionally, 12,805 RSUs were issued as dividend equivalents in connection with the special dividend in 2021 which will vest according to the original vesting schedules of the underlying RSUs. During the twelve months ended January 2, 2022, 19,958 RSUs vested into shares of the Company's common stock at a weighted average price of $6.68 per share.

A summary of all RSU activity for the year ended January 2, 2022 was as follows:


			Units
Non-vested at January 3, 2021			37,456
Granted			112,122
Vested			(19,958)
Non-vested at January 2, 2022			129,620

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

Basis of Presentation (Notes)	12 Months Ended
Basis of Presentation (Notes)	Jan. 02, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis Of Presentation	Business Description At January 2, 2022 Carrols Restaurant Group, Inc. ("Carrols Restaurant Group") operated, as franchisee, 1,026 Burger King restaurants in 23 Northeastern, Midwestern, Southcentral and Southeastern states and 65 Popeyes restaurants in seven Southeastern states. Carrols Restaurant Group is a holding company and conducts all of its operations through its direct and indirect wholly-owned subsidiaries Carrols Corporation and New CFH, LLC and their wholly-owned subsidiaries. Carrols Corporation's material direct and indirect wholly-owned subsidiaries include its wholly-owned subsidiary Carrols LLC, a Delaware limited liability company. New CFH LLC's material direct and indirect wholly-owned subsidiaries include Frayser Quality, LLC and Nashville Quality, LLC (and together with New CFH, LLC's immaterial direct and indirect subsidiaries, collectively, "New CFH"). Unless the context otherwise requires, Carrols Restaurant Group and its direct and indirect w