0000809248-23-000106 | 10-Q | XBRL Viewer | Carrols Restaurant Group INC

Income Taxes (Tables)

6 Months Ended

Jul. 02, 2023

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

The provision (benefit) for income taxes for the three and six months ended July 2, 2023 and July 3, 2022 was comprised of the following:


	Three Months Ended				Six Months Ended
	July 2, 2023		July 3, 2022		July 2, 2023		July 3, 2022
Current	$	153	$	—	$	153	$	—
Deferred	(451)		(9,400)		2,022		(17,616)
Change in valuation allowance	902		3,279		(429)		5,486
Provision (benefit) for income taxes	$	604	$	(6,121)	$	1,746	$	(12,130)

Leases

6 Months Ended

Jul. 02, 2023

Leases [Abstract]

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 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 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 six months ended July 2, 2023 and July 3, 2022 are as follows:


		Three Months Ended				Six Months Ended
Lease cost	Classification	July 2, 2023		July 3, 2022		July 2, 2023		July 3, 2022
Operating lease cost(1)	Restaurant rent expense	$	26,355	$	26,352	$	52,718	$	52,695
Operating lease cost(2)	General and administrative	336		252		642		473
Variable lease cost	Restaurant rent expense	5,825		4,878		11,296		9,548

Finance lease cost:
Amortization of right-of-use assets	Depreciation and amortization	822		670		1,647		1,156
Interest on lease liabilities	Interest expense	195		170		403		278
Total lease cost		$	33,533	$	32,322	$	66,706	$	64,150

(1)Includes short-term leases which are not material.

(2)Represents operating lease costs for property and equipment not directly related to restaurant operations.

Leases

Lease Cost

The components and classification of lease expense for the three and six months ended July 2, 2023 and July 3, 2022 are as follows:


		Three Months Ended				Six Months Ended
Lease cost	Classification	July 2, 2023		July 3, 2022		July 2, 2023		July 3, 2022
Operating lease cost(1)	Restaurant rent expense	$	26,355	$	26,352	$	52,718	$	52,695
Operating lease cost(2)	General and administrative	336		252		642		473
Variable lease cost	Restaurant rent expense	5,825		4,878		11,296		9,548

Finance lease cost:
Amortization of right-of-use assets	Depreciation and amortization	822		670		1,647		1,156
Interest on lease liabilities	Interest expense	195		170		403		278
Total lease cost		$	33,533	$	32,322	$	66,706	$	64,150

(1)Includes short-term leases which are not material.

(2)Represents operating lease costs for property and equipment not directly related to restaurant operations.

Consolidated Statements of Changes in Stockholder's Equity Parentheticals - USD ($) $ in Thousands	3 Months Ended
	Jul. 02, 2023	Apr. 02, 2023	Jul. 03, 2022	Apr. 03, 2022
Statement of Stockholders' Equity [Abstract]
Other comprehensive income, tax	$ 41	$ 260	$ 211	$ 816

- Definition

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

+ References

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+ Details

Long-Term Debt Narrative (Details)				3 Months Ended		6 Months Ended
Long-Term Debt Narrative (Details)	Apr. 30, 2026 USD ($)	Jun. 28, 2021	Jun. 28, 2020	Jul. 02, 2023 USD ($)	Jul. 03, 2022 USD ($)	Jul. 02, 2023 USD ($)	Jul. 03, 2022 USD ($)	Apr. 02, 2023	Jan. 01, 2023 USD ($)	Nov. 12, 2021 USD ($)	Dec. 13, 2019 USD ($)	Apr. 30, 2019 USD ($)
Debt Instrument, Redemption [Line Items]
First Lien Leverage Ratio											5.75
Undrawn letters of credit, maximum amount											$ 12,000,000
Letters of Credit Outstanding, Amount				$ 10,500,000		$ 10,500,000
Line of Credit Facility, Remaining Borrowing Capacity				$ 204,500,000		204,500,000
Debt Instrument, Interest Rate During Period				5.70%	5.20%
Borrowings under revolving credit facility						11,000,000	$ 32,000,000
Debt Instrument, Redemption Price, Percentage		40.00%
Derivative Asset, Notional Amount				$ 220,000,000		220,000,000				$ 120,000,000
Payments for Derivative Instrument, Financing Activities				(1,300,000)	$ (44,000)	(2,400,000)	$ (300,000)
Accrued Interest Rate Swap, Noncurrent, Fair Value				$ 7,900,000		7,900,000
Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months						$ 5,400,000
Senior Secured Credit Facility [Member]
Debt Instrument, Redemption [Line Items]
Line of credit facility, maximum borrowing capacity												$ 550,000,000
Debt instrument, rate				0.854%		0.854%		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				$ 165,500,000		$ 165,500,000			$ 167,625,000
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												$ 125,000,000
Debt, Percent of Aggregate Amount of Borrowing											35.00%
Long-term Line of Credit				$ 0		$ 0			$ 12,500,000
Revolving Credit Facility [Member] \| Base Rate [Member]
Debt Instrument, Redemption [Line Items]
Debt Instrument, Basis Spread on Variable Rate			2.25%
Revolving Credit Facility [Member] \| London Interbank Offered Rate (LIBOR)
Debt Instrument, Redemption [Line Items]
Debt Instrument, Basis Spread on Variable Rate			3.25%
Term Loan B And B-1 Facility [Member]
Debt Instrument, Redemption [Line Items]
Debt, Number of Payments				11		11
Repayment of Debt, Quarterly Payment				$ 1,100,000		$ 1,100,000
Term Loan B And B-1 Facility [Member] \| Forecast [Member]
Debt Instrument, Redemption [Line Items]
Repayments of Debt	$ 153,800,000
Senior Unsecured Notes Due 2029 \| Senior Notes
Debt Instrument, Redemption [Line Items]
Debt Instrument, Face Amount				$ 300,000,000		$ 300,000,000
Debt instrument, rate				5.875%		5.875%
Seventh Amendment, Revolving Credit Facility
Debt Instrument, Redemption [Line Items]
Line of credit facility, maximum borrowing capacity				$ 215,000,000		$ 215,000,000

Stock-Based Compensation (Tables)

6 Months Ended

Jul. 02, 2023

Share-Based Payment Arrangement [Abstract]

Summary of Nonvested Share Activity [Table Text Block]

A summary of all non-vested common share activity for the six months ended July 2, 2023 was as follows:


	Shares	Weighted Average Grant Date Price
Non-vested at January 1, 2023	1,767,811	$	3.79
Granted	1,810,042	$	2.50
Vested	(779,318)	$	4.22
Forfeited	(11,600)	$	2.48
Non-vested at July 2, 2023	2,786,935	$	2.84

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 six months ended July 2, 2023:


			Units
Non-vested at January 1, 2023			38,770

Vested			(19,381)

Non-vested at July 2, 2023			19,389

Share-based Payment Arrangement, Option, Activity

The following is a summary of all stock option activity for the six months ended July 2, 2023:


	Options	Weighted Average Exercise Price	Average Remaining Contractual Life (in years)	Aggregate Intrinsic Value(1)
Options outstanding at January 1, 2023	975,500


Forfeited	—	$7.12
Options Outstanding at July 2, 2023	975,500	$7.12	4.1	$—
Vested or expected to vest at July 2, 2023	975,500	$7.12	4.1	$—
Options exercisable at July 2, 2023	868,250	$7.12	4.1	$—

(1)The aggregate intrinsic value is calculated using the difference between the market price of the Company's common stock at July 2, 2023 of $5.04 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 July 2, 2023. There were no awards having a grant price less than the market price of the Company's common stock at July 2, 2023.

Impairment Of Long-Lived Assets And Other Lease Charges (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 02, 2023 USD ($) restaurant	Jul. 03, 2022 USD ($) restaurant	Jul. 02, 2023 USD ($) restaurant	Jul. 03, 2022 USD ($) restaurant
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment and other lease charges	$ 2,700	$ 1,500	$ 4,100	$ 2,000
Impairment and other lease charges (Note 4)	$ 2,749	$ 18,176	$ 4,089	$ 18,672
Number of restaurants closed \| restaurant		4
Asset impairment charges, number of restaurants \| restaurant		6		5
Asset Impairment Charges, Number of Underperforming Restaurants \| restaurant				7
Closed Restaurants
Impaired Long-Lived Assets Held and Used [Line Items]
Number of restaurants closed \| restaurant	3		6
Initial Impairment Charge [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment and other lease charges (Note 4)		$ 900		$ 1,000
Previously Impaired
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment and other lease charges (Note 4)			$ 300	300
Capital Expenditures At Underperforming Restaurants [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment and other lease charges (Note 4)	$ 200	200
Other Lease Charges [Member]
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment and other lease charges (Note 4)	$ 2,500	$ 400	$ 3,800	$ 700

Income Taxes (Notes)

6 Months Ended

Jul. 02, 2023

Income Tax Disclosure [Abstract]

Income Taxes

The provision (benefit) for income taxes for the three and six months ended July 2, 2023 and July 3, 2022 was comprised of the following:


	Three Months Ended				Six Months Ended
	July 2, 2023		July 3, 2022		July 2, 2023		July 3, 2022
Current	$	153	$	—	$	153	$	—
Deferred	(451)		(9,400)		2,022		(17,616)
Change in valuation allowance	902		3,279		(429)		5,486
Provision (benefit) for income taxes	$	604	$	(6,121)	$	1,746	$	(12,130)

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amount used for income tax purposes.

The provision for income taxes for the three and six months ended July 2, 2023 was derived using an estimated effective annual income tax rate for all of 2023 of 5.6%, which is inclusive of the estimated change in the Company's valuation allowance on its deferred tax assets and excludes other discrete tax adjustments. The difference compared to the statutory rate for 2023 is primarily attributable to non-refundable business credits and also is impacted, to a lesser extent, by certain permanent non-deductible expenses, both of which are not directly related to the amount of pre-tax loss recorded in the period. This difference also includes the impact from the increase to the Company's valuation allowance on its deferred income tax assets. In periods where recorded pre-tax income (loss) is relatively small, the proportional impact of these items on the effective rate may be significant. There were no discrete adjustments for the three months ended July 2, 2023. The income tax provision for the six months ended July 2, 2023 included $0.8 million of tax expense from net discrete tax adjustments.

The benefit for income taxes for the three and six months ended July 3, 2022 was derived using an estimated effective annual income tax rate for all of 2022 of 20.3%, which is inclusive of the estimated change in the Company's valuation allowance on its deferred tax assets 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. There were no discrete tax adjustments during the three and six months ended July 3, 2022.

The Company's federal net operating loss carryforwards generated prior to December 31, 2017 expire beginning in 2035. Federal net operating losses generated subsequent to 2017 have no expiration date. As of July 2, 2023, the Company had federal net operating loss carryforwards of approximately $124.4 million, general business credits ("GBC") carryforwards of $43.9 million and approximately $170.5 million in state net operating loss carryforwards. The Company's GBC carryforwards begin to expire in 2032 and state net operating loss carryforwards begin to expire in 2023.

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 July 2, 2023, 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 July 2, 2023 and January 1, 2023 the Company considered both positive and negative evidence and weighted the effect of such evidence based upon its objectivity. At July 2, 2023 and January 1, 2023, the Company determined that a valuation allowance was needed for certain federal income tax credits and state operating loss carryforwards in the amount of $43.7 million and $44.3 million, respectively, as they may expire prior to their utilization by the Company. 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 an income tax expense of $0.9 million in the three months ended July 2, 2023 and an income tax benefit of $0.4 million in the six months ended July 2, 2023 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 July 2, 2023 and January 1, 2023, the Company had no unrecognized tax benefits and no accrued interest related to uncertain tax positions. The tax years 2019 - 2022 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.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

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-Topic 946
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+ Details

Other Expense (Income) (Notes)	6 Months Ended
Other Expense (Income) (Notes)	Jul. 02, 2023
Other Income and Expenses [Abstract]
Other (Income) Expense, net	Other (Income) Expense, netThe three months ended July 2, 2023 included other income, net, of $1.3 million, which was comprised of net gains from insurance recoveries of $0.9 million, a gain of $0.4 million from a sale leaseback transaction, loss on disposal of assets of $0.3 million, and a gain from condemnation of $0.3 million. The six months ended July 2, 2023 included other income, net, of $2.8 million, which was comprised of net gains from insurance recoveries of $1.8 million, a gain of $0.8 million from the derecognition of a lease financing obligation associated with a prior sale leaseback transaction, a gain of $0.4 million from a sale leaseback transaction, a gain from condemnation of a property of $0.3 million and a loss on disposal of assets of $0.5 million. The three months ended July 3, 2022 included other expense, net, of $0.4 million, which was comprised of a loss on disposal of assets of $0.5 million and net gain from insurance proceeds of $0.1 million. The six months ended July 3, 2022 included other expense, net, of $0.6 million, which was comprised of a loss on disposal of assets of $0.8 million, net gain from insurance proceeds of $0.1 million and net gains on previous sale-leaseback transactions of $0.1 million.

Intangible Assets (Notes)	6 Months Ended
Intangible Assets (Notes)	Jul. 02, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets 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. 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 as a result of 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 to the carrying value of such franchise rights for each acquisition group, or other indicators of impairment. 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 six months ended July 2, 2023 and July 3, 2022. The change in franchise rights for the three and six months ended July 2, 2023 was from amortization expense during the period. Amortization expense related to franchise rights was $3.5 million for each of the three months ended July 2, 2023 and July 3, 2022, respectively, and $7.0 million for each of the six months ended July 2, 2023 and July 3, 2022, respectively. The Company expects annual amortization expense to be $13.9 million in fiscal 2023 through fiscal 2028. Goodwill. The Company is required to review goodwill for impairment annually, or more frequently when events and circumstances indicate that the carrying amount may be impaired. If the determined fair value of the reporting unit is less than the related carrying amount, an impairment loss is recognized. The Company performs its annual impairment assessment as of the end of the eighth month of its fiscal year. As part of this goodwill impairment assessment, the Company considers certain qualitative factors, such as the Company's performance, business forecasts and expansion plans, a discount rate approximating the Company's weighted average cost of capital, general economic conditions, and 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 restaurants in various business cycles. The forecasts reflect a normalization of commodity costs and restaurant labor margins, that we have addressed through recent pricing and promotional discounting changes, and reflect continued normalization of these costs over time. Using both the income approach and the market approach, the Company compares the fair value of its Burger King reporting unit to its carrying value. The Company assessed events and circumstances from the date of its annual goodwill impairment test through July 2, 2023 and there were no indicators representing a triggering event. There were no goodwill impairment losses recorded during the three and six months ended July 2, 2023 and $16.7 million of goodwill impairment losses were recorded in each of the three and six months ended July 3, 2022. The non-cash goodwill impairment charge in 2022 represented a full write-down of the goodwill for the Company's Popeyes reporting unit and is included in impairment and other lease charges on the condensed consolidated statements of comprehensive loss.

Commitments And Contingencies (Details)	3 Months Ended	6 Months Ended
Commitments And Contingencies (Details)	Jul. 02, 2023 USD ($) lease bakery distributor	Jul. 02, 2023 USD ($) lease bakery distributor
Guarantor Obligations [Line Items]
Maximum potential future undiscounted rental payments \| $	$ 9,600,000	$ 9,600,000
Guarantor Obligations, Payments Made \| $	$ 0
Guarantor Obligations, Expected Future Payments \| $		$ 0
Number Of Distributors \| distributor	5	5
Number Of Bakeries \| bakery	1	1
McLane Company Inc. \| Revenue Benchmark \| Supplier Concentration Risk
Guarantor Obligations [Line Items]
Concentration Risk, Percentage		31.00%
McLane Company Inc. \| Revenue Benchmark \| Supplier Concentration Risk \| Poultry Products
Guarantor Obligations [Line Items]
Concentration Risk, Percentage		53.00%
McLane Company Inc. \| Revenue Benchmark \| Supplier Concentration Risk \| Non-poultry Products
Guarantor Obligations [Line Items]
Concentration Risk, Percentage		58.00%
Lineage Foodservice Solutions \| Revenue Benchmark \| Supplier Concentration Risk
Guarantor Obligations [Line Items]
Concentration Risk, Percentage		30.00%
Reinhart Food Service LLC \| Revenue Benchmark \| Supplier Concentration Risk
Guarantor Obligations [Line Items]
Concentration Risk, Percentage		29.00%
Burger King \| Revenue Benchmark \| Supplier Concentration Risk
Guarantor Obligations [Line Items]
Concentration Risk, Percentage		10.00%
Bakery \| Revenue Benchmark \| Supplier Concentration Risk
Guarantor Obligations [Line Items]
Concentration Risk, Percentage		50.00%
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

Stock-Based Compensation Summary of Non-Vested Stock Activity (Details)	6 Months Ended
	Jul. 02, 2023 $ / shares shares
Nonvested share activity [Roll Forward]
Nonvested, beginning of period (in shares) \| shares	1,767,811
Granted (in shares) \| shares	1,810,042
Vested (in shares) \| shares	(779,318)
Forfeited (in shares) \| shares	(11,600)
Nonvested, end of period (in shares) \| shares	2,786,935
Weighted Average Grant Date Price
Nonvested, beginning of period (in dollars per share) \| $ / shares	$ 3.79
Granted (in dollars per share) \| $ / shares	2.50
Vested (in dollars per share) \| $ / shares	4.22
Forfeited (in dollars per share) \| $ / shares	2.48
Nonvested, end of period (in dollars per share) \| $ / shares	$ 2.84

Significant Accounting Policies	6 Months Ended
Significant Accounting Policies	Jul. 02, 2023
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 six months ended July 2, 2023 and July 3, 2022 contained thirteen and twenty-six weeks, respectively. The 2023 fiscal year will end December 31, 2023 and will contain 52 weeks. Basis of Presentation. The unaudited condensed consolidated financial statements as of and for the three and six months ended July 2, 2023 and July 3, 2022 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 six months ended July 2, 2023 are not necessarily indicative of the results to be expected for the full year. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements contained in the Company's Annual Report on Form 10-K for the year ended January 1, 2023. The January 1, 2023 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 total Company operations. 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. Cash and Cash Equivalents. The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. At July 2, 2023, the Company had $12.6 million of cash invested in money market funds classified as cash equivalents on the condensed consolidated balance sheets. The Company did not have any cash invested in money market funds classified as cash equivalents on the condensed consolidated balance sheets as of January 1, 2023. 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 July 2, 2023, the term B loans traded at 96.0% of par value and the 5.875% Senior Notes due 2029 traded at 82.5% 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 entire change in the fair value of the cash flow hedges included in the assessment of hedge effectiveness is recognized in accumulated other comprehensive income. The amounts recorded in other comprehensive income will subsequently be reclassified to earnings as an increase or decrease to interest expense as realized through receipts or payments. The Company classifies cash inflows and outflows from derivatives within operating activities on the condensed consolidated statements of cash flows. The Swap had an asset value of $7.9 million as of July 2, 2023 and it is classified as Level 2 within the fair value hierarchy. 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 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. Fair value measurements of non-financial assets and non-financial liabilities are primarily used in the impairment analysis of long-lived assets, goodwill and intangible assets. Long-lived assets and definite-lived intangible assets are measured at fair value on a nonrecurring basis using Level 3 inputs. As described in Note 4, the Company recorded long-lived asset impairment charges of $0.2 million and $0.3 million during the three and six months ended July 2, 2023, respectively, and $1.1 million and $1.4 million during the three and six months ended July 3, 2022, respectively. The Company also recorded $16.7 million in goodwill impairment charges in the second quarter of 2022. 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 ROU lease assets based on an assessment of market rents and a discounted future cash flow model. The Company re-evaluates the ROU lease asset at the time the restaurant is no longer determined to be usable to the Company, which is generally when the restaurant is closed. These fair value asset measurements rely on significant unobservable inputs and are considered Level 3 in the fair value hierarchy. Recently Issued Accounting Pronouncements. In the normal course of business, the Company evaluates all new Accounting Standards Updates ("ASU") and other accounting pronouncements issued by the Financial Accounting Standards Board ("FASB"), Securities and Exchange Commission ("SEC"), or other authoritative accounting bodies to determine the potential impact they may have on its Consolidated Financial Statements. The Company does not expect any of the recently issued accounting pronouncements, which have not already been adopted, to have a material impact on its Consolidated Financial Statements. Subsequent Events. The Company reviewed and evaluated subsequent events through the issuance date of the Company's unaudited condensed consolidated financial statements.

Net Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended
	Jul. 02, 2023	Apr. 02, 2023	Jul. 03, 2022	Apr. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Earnings Per Share, Basic [Abstract]
Net income (loss)	$ 14,954	$ 864	$ (26,476)	$ (21,269)	$ 15,818	$ (47,745)
Net income (loss) available to common stockholders	$ 12,106		$ (26,476)		$ 12,810	$ (47,745)
Weighted average common shares outstanding	51,535,242		50,795,328		51,479,396	50,634,008
Basic net income (loss) per share (in dollars per share)	$ 0.23		$ (0.52)		$ 0.25	$ (0.94)
Diluted net income (loss) per share:
Net income (loss)	$ 14,954	$ 864	$ (26,476)	$ (21,269)	$ 15,818	$ (47,745)
Weighted average common shares outstanding (in shares)	51,535,242		50,795,328		51,479,396	50,634,008
Dilutive effect of preferred stock and non-vested shares (in shares)	10,588,699		0		10,293,361	0
Shares used in computing diluted net income (loss) per share (in shares)	62,123,941		50,795,328		61,772,757	50,634,008
Diluted net income (loss) per share (in shares)	$ 0.23		$ (0.52)		$ 0.25	$ (0.94)
Shares excluded from diluted net income (loss) per share computations (in shares)	0		11,951,161		0	11,951,161
Restricted Stock [Member]
Earnings Per Share, Basic [Abstract]
Undistributed Earnings (Loss) Allocated to Participating Securities, Basic	$ 636		$ 0		$ 668	$ 0
Preferred Stock [Member]
Earnings Per Share, Basic [Abstract]
Undistributed Earnings (Loss) Allocated to Participating Securities, Basic	$ 2,212		$ 0		$ 2,340	$ 0

Leases (Tables)

6 Months Ended

Jul. 02, 2023

Leases [Abstract]

Lease, Cost [Table Text Block]

The components and classification of lease expense for the three and six months ended July 2, 2023 and July 3, 2022 are as follows:


		Three Months Ended				Six Months Ended
Lease cost	Classification	July 2, 2023		July 3, 2022		July 2, 2023		July 3, 2022
Operating lease cost(1)	Restaurant rent expense	$	26,355	$	26,352	$	52,718	$	52,695
Operating lease cost(2)	General and administrative	336		252		642		473
Variable lease cost	Restaurant rent expense	5,825		4,878		11,296		9,548

Finance lease cost:
Amortization of right-of-use assets	Depreciation and amortization	822		670		1,647		1,156
Interest on lease liabilities	Interest expense	195		170		403		278
Total lease cost		$	33,533	$	32,322	$	66,706	$	64,150

(1)Includes short-term leases which are not material.

(2)Represents operating lease costs for property and equipment not directly related to restaurant operations.

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jul. 02, 2023	Jul. 03, 2022
Cash flows provided by (used in) operating activities:
Net income (loss)	$ 15,818	$ (47,745)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
(Gain) loss on disposals of property and equipment, including sale-leasebacks	(2,550)	624
Stock-based compensation	2,099	2,877
Impairment and other lease charges (Note 4)	4,089	18,672
Depreciation and amortization	37,277	39,613
Amortization of deferred financing costs	1,084	1,083
Amortization of discount on debt	65	63
Deferred income taxes	1,593	(12,130)
Changes in other operating assets and liabilities	(6,978)	(26,090)
Net cash provided by (used in) operating activities	52,497	(23,033)
Cash flows used for investing activities:
New restaurant development	(1,204)	(5,268)
Restaurant remodeling	(4,355)	(6,577)
Other restaurant capital expenditures	(8,688)	(8,490)
Corporate and restaurant information systems	(2,101)	(2,421)
Total capital expenditures	(16,348)	(22,756)
Proceeds from sale of other assets	0	864
Properties purchased for sale-leaseback	(680)	(2,088)
Proceeds from sale-leaseback transactions	1,321	2,085
Proceeds from insurance recoveries	2,220	58
Net cash used for investing activities	(13,487)	(21,837)
Cash flows (used in) provided by financing activities:
Principal payments on Term B Loans	(2,125)	(2,125)
Borrowings under revolving credit facility	11,000	32,000
Repayments under revolving credit facility	(23,500)	(5,000)
Principal payments on finance lease liabilities	(1,522)	(1,088)
Purchase of treasury shares	(295)	0
Net cash (used in) provided by financing activities	(16,442)	23,787
Net increase (decrease) in cash and cash equivalents	22,568	(21,083)
Cash and cash equivalents, beginning of period	18,364	29,151
Cash and cash equivalents, end of period	40,932	8,068
Supplemental disclosures:
Interest paid on long-term debt	14,750	22,438
Interest paid on lease financing obligations	0	52
Interest on lease liabilities	403	278
Accruals for capital expenditures	2,558	2,040
Finance lease obligations incurred	20	8,644
Gain (loss) on sale-leaseback transactions	1,217	(74)
Accruals for costs associated with issuance of long term debt	20,879	9,687
Operating cash flows related to operating leases	51,561	51,141
Income taxes paid	$ 44	$ 0

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. 02, 2022		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)
Beginning balance (in shares) at Jan. 02, 2022		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)	(47,745)
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)
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)
Beginning balance (in shares) at Jan. 01, 2023	50,903,111	53,010,414	100				(2,107,303)
Beginning balance at Jan. 01, 2023	$ 150,842	$ 530	$ 0	292,708	(136,968)	8,702	$ (14,130)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	1,097			1,097
Vesting of non-vested shares (in shares)		767,359
Vesting of non-vested shares and RSUs	0	$ 8		(8)
Net income (loss)	864				864
Repurchase of treasury stock (in shares)							(144,434)
Purchase of treasury stock	(295)						$ (295)
Change in valuation of interest rate swap	(1,137)					(1,137)
Ending balance (in shares) at Apr. 02, 2023		53,777,773	100				(2,251,737)
Ending balance at Apr. 02, 2023	$ 151,371	$ 538	$ 0	293,797	(136,104)	7,565	$ (14,425)
Beginning balance (in shares) at Jan. 01, 2023	50,903,111	53,010,414	100				(2,107,303)
Beginning balance at Jan. 01, 2023	$ 150,842	$ 530	$ 0	292,708	(136,968)	8,702	$ (14,130)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	$ 15,818
Ending balance (in shares) at Jul. 02, 2023	51,557,379	53,809,116	100				(2,251,737)
Ending balance at Jul. 02, 2023	$ 168,032	$ 538	$ 0	294,799	(121,150)	8,270	$ (14,425)
Beginning balance (in shares) at Apr. 02, 2023		53,777,773	100				(2,251,737)
Beginning balance at Apr. 02, 2023	151,371	$ 538	$ 0	293,797	(136,104)	7,565	$ (14,425)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	1,002			1,002
Vesting of non-vested shares (in shares)		31,343
Vesting of non-vested shares and RSUs	0
Net income (loss)	14,954				14,954
Change in valuation of interest rate swap	$ 705					705
Ending balance (in shares) at Jul. 02, 2023	51,557,379	53,809,116	100				(2,251,737)
Ending balance at Jul. 02, 2023	$ 168,032	$ 538	$ 0	$ 294,799	$ (121,150)	$ 8,270	$ (14,425)

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

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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Reference 2: http://www.xbrl.org/2003/role/recommendedDisclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Commitments And Contingencies (Notes)	6 Months Ended
Commitments And Contingencies (Notes)	Jul. 02, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	Commitments and Contingencies Lease Guarantees. Fiesta Restaurant Group, Inc. ("Fiesta"), a former wholly-owned subsidiary of the Company, was spun-off in 2012 to the Company's stockholders. As of July 2, 2023, 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 July 2, 2023, the guarantees include eight Fiesta restaurant property leases and nine Taco Cabana leases of which all but one Fiesta-owned restaurant is still operating. Eight of these guarantees are for leases with Pollo Operations, Inc, a wholly owned subsidiary of Fiesta, and nine of the guarantees are for leases 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 July 2, 2023 was $9.6 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 July 2, 2023, 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, supplies poultry products to 53% of its restaurants and supplies non-poultry products to 58% of its restaurants.

Subsequent Events (Details) - Repurchase Program [Member] - USD ($) $ in Millions	Aug. 31, 2023	Aug. 02, 2019
Subsequent Event [Line Items]
Stock Repurchase Program, Authorized Amount		$ 25.0
Subsequent Event
Subsequent Event [Line Items]
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 11.0
Stock Repurchase Program, Authorized Amount	$ 25.0

Leases - Cost (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Leases - Cost (Details) - USD ($) $ in Thousands	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Loans and Leases Receivable Disclosure [Line Items]
Variable lease cost	$ 5,825	$ 4,878	$ 11,296	$ 9,548
Amortization of right-of-use assets	822	670	1,647	1,156
Interest on lease liabilities	195	170	403	278
Total lease cost	33,533	32,322	66,706	64,150
Restaurant Rent Expense [Member]
Loans and Leases Receivable Disclosure [Line Items]
Operating lease cost	26,355	26,352	52,718	52,695
General and Administrative Expense [Member]
Loans and Leases Receivable Disclosure [Line Items]
Operating lease cost	$ 336	$ 252	$ 642	$ 473

Subsequent Events (Notes)	6 Months Ended
Subsequent Events (Notes)	Jul. 02, 2023
Subsequent Events [Abstract]
Subsequent Events	Subsequent EventsIn August 2023, 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, 2025, 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.

Impairment Of Long-Lived Assets And Other Lease Charges (Notes)	6 Months Ended
	Jul. 02, 2023
Asset Impairment Charges [Abstract]
Impairment of Long-Lived Assets and Other Lease Charges	Impairment of Long-Lived Assets and Other Lease Charges During the three months ended July 2, 2023, the Company recorded impairment and other lease charges of $2.7 million which consisted of capital expenditures at previously impaired restaurants of $0.2 million and $2.5 million of other lease charges related to three restaurants closed during the second quarter. During the six months ended July 2, 2023, the Company recorded impairment and other lease charges of $4.1 million, which consisted of capital expenditures at previously impaired restaurants of $0.3 million and $3.8 million of other lease charges related to six restaurants closed during the period. During the three months ended July 3, 2022, the Company recorded impairment and other lease charges of $1.5 million, which consisted of $0.9 million of initial impairment charges for six underperforming restaurants, capital expenditures at previously impaired restaurants of $0.2 million and $0.4 million of other lease charges related to four restaurants closed during the second quarter. During the six months ended July 3, 2022, the Company recorded impairment and other lease charges of $2.0 million, which consisted of $1.0 million of initial impairment charges for seven underperforming restaurants, capital expenditures at previously impaired restaurants of $0.3 million, and lease charges related to five restaurants closed during the period of $0.7 million.

Consolidated Statements Of Comprehensive Income - USD ($)	3 Months Ended		6 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jul. 02, 2023	Jul. 03, 2022
Revenues:
Revenue	$ 485,223,000	$ 441,945,000	$ 930,385,000	$ 841,421,000
Costs and expenses:
Food, beverage and packaging costs	136,683,000	140,175,000	262,126,000	263,232,000
Restaurant wages and related expenses	155,269,000	149,315,000	301,593,000	290,935,000
Restaurant rent expense (Note 6)	32,180,000	31,230,000	64,014,000	62,243,000
Other restaurant operating expenses	73,711,000	69,032,000	142,843,000	134,439,000
Advertising expense	19,578,000	17,641,000	37,476,000	33,605,000
General and administrative expenses (including stock-based compensation of $1,002, $936, $2,099 and $2,877, respectively)	24,588,000	20,827,000	50,328,000	42,844,000
Depreciation and amortization	18,559,000	20,071,000	37,277,000	39,613,000
Impairment and other lease charges (Note 4)	2,749,000	18,176,000	4,089,000	18,672,000
Other (income) expense, net (Note 14)	(1,319,000)	439,000	(2,825,000)	641,000
Total operating expenses	461,998,000	466,906,000	896,921,000	886,224,000
Income (loss) from operations	23,225,000	(24,961,000)	33,464,000	(44,803,000)
Interest expense	7,667,000	7,636,000	15,900,000	15,072,000
Income (loss) before income taxes	15,558,000	(32,597,000)	17,564,000	(59,875,000)
Provision (benefit) for income taxes	604,000	(6,121,000)	1,746,000	(12,130,000)
Net income (loss)	$ 14,954,000	$ (26,476,000)	$ 15,818,000	$ (47,745,000)
Basic net income (loss) per share (in dollars per share)	$ 0.23	$ (0.52)	$ 0.25	$ (0.94)
Diluted net income (loss) per share (in shares)	$ 0.23	$ (0.52)	$ 0.25	$ (0.94)
Weighted average common shares outstanding:
Weighted average common shares outstanding (in shares)	51,535,242	50,795,328	51,479,396	50,634,008
Shares used in computing diluted net income (loss) per share (in shares)	62,123,941	50,795,328	61,772,757	50,634,008
Other comprehensive income (loss), net of tax:
Net income (loss)	$ 14,954,000	$ (26,476,000)	$ 15,818,000	$ (47,745,000)
Change in valuation of interest rate swap (Note 7)	705,000	595,000	(432,000)	4,877,000
Comprehensive income (loss)	$ 15,659,000	$ (25,881,000)	$ 15,386,000	$ (42,868,000)

Long-Term Debt Debt Balances (Details) - USD ($) $ in Thousands	3 Months Ended
	Jul. 02, 2023	Jul. 03, 2022	Jan. 01, 2023
Debt Instrument [Line Items]
Debt Instrument, Interest Rate During Period	5.70%	5.20%
Finance lease liabilities	$ 11,324		$ 12,826
Long-term Debt	476,824		492,951
Less: current portion	(7,311)		(7,341)
Less: deferred financing costs	(4,861)		(5,401)
Debt Instrument, Unamortized Discount	(388)		(453)
Long-term debt, net of current portion	464,264		479,756
Term Loan B Facility [Member]
Debt Instrument [Line Items]
Long-term Line of Credit	165,500		167,625
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long-term Line of Credit	0		12,500
Senior Unsecured Notes Due 2029
Debt Instrument [Line Items]
Long-term Debt	$ 300,000		$ 300,000

Significant Accounting Policies (Policies)	6 Months Ended
Significant Accounting Policies (Policies)	Jul. 02, 2023
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 six months ended July 2, 2023 and July 3, 2022 contained thirteen and twenty-six weeks, respectively. The 2023 fiscal year will end December 31, 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 six months ended July 2, 2023 and July 3, 2022 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 six months ended July 2, 2023 are not necessarily indicative of the results to be expected for the full year. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements contained in the Company's Annual Report on Form 10-K for the year ended January 1, 2023. The January 1, 2023 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 total Company operations. 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.
Cash and Cash Equivalents, Policy [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 July 2, 2023, the Company had $12.6 million of cash invested in money market funds classified as cash equivalents on the condensed consolidated balance sheets. The Company did not have any cash invested in money market funds classified as cash equivalents on the condensed consolidated balance sheets as of January 1, 2023.
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 July 2, 2023, the term B loans traded at 96.0% of par value and the 5.875% Senior Notes due 2029 traded at 82.5% 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 entire change in the fair value of the cash flow hedges included in the assessment of hedge effectiveness is recognized in accumulated other comprehensive income. The amounts recorded in other comprehensive income will subsequently be reclassified to earnings as an increase or decrease to interest expense as realized through receipts or payments. The Company classifies cash inflows and outflows from derivatives within operating activities on the condensed consolidated statements of cash flows. The Swap had an asset value of $7.9 million as of July 2, 2023 and it is classified as Level 2 within the fair value hierarchy. 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 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. Fair value measurements of non-financial assets and non-financial liabilities are primarily used in the impairment analysis of long-lived assets, goodwill and intangible assets. Long-lived assets and definite-lived intangible assets are measured at fair value on a nonrecurring basis using Level 3 inputs. As described in Note 4, the Company recorded long-lived asset impairment charges of $0.2 million and $0.3 million during the three and six months ended July 2, 2023, respectively, and $1.1 million and $1.4 million during the three and six months ended July 3, 2022, respectively. The Company also recorded $16.7 million in goodwill impairment charges in the second quarter of 2022. 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 ROU lease assets based on an assessment of market rents and a discounted future cash flow model. The Company re-evaluates the ROU lease asset at the time the restaurant is no longer determined to be usable to the Company, which is generally when the restaurant is closed. These fair value asset measurements rely on significant unobservable inputs and are considered Level 3 in the fair value hierarchy.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Pronouncements. In the normal course of business, the Company evaluates all new Accounting Standards Updates ("ASU") and other accounting pronouncements issued by the Financial Accounting Standards Board ("FASB"), Securities and Exchange Commission ("SEC"), or other authoritative accounting bodies to determine the potential impact they may have on its Consolidated Financial Statements. The Company does not expect any of the recently issued accounting pronouncements, which have not already been adopted, to have a material impact on its 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.

Stock-Based Compensation - Summary of Stock Options Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	6 Months Ended
	Apr. 02, 2023	Jul. 02, 2023
Options
Options outstanding at January 1, 2023	975,500	975,500
Forfeited (in shares)		0
Options Outstanding at July 2, 2023		975,500
Vested or expected to vest at July 2, 2023		975,500
Options exercisable at July 2, 2023		868,250
Weighted Average Exercise Price
Options outstanding at January 1, 2023
Granted (in dollars per share)	$ 7.12
Forfeited (in dollars per share)		7.12
Vested or expected to vest at July 2, 2023		7.12
Options exercisable at July 2, 2023		7.12
Options Outstanding at July 2, 2023		$ 7.12
Average Remaining Contractual Life (in years)
Options Outstanding at July 2, 2023		4 years 1 month 6 days
Vested or expected to vest at July 2, 2023		4 years 1 month 6 days
Options exercisable at July 2, 2023		4 years 1 month 6 days
Aggregate Intrinsic Value
Options Outstanding at July 2, 2023		$ 0
Vested or expected to vest at July 2, 2023		0
Options exercisable at July 2, 2023		$ 0
Share price (in dollars per share)		$ 5.04

Other Liabilities, Long-Term (Details) - USD ($) $ in Thousands	Jul. 02, 2023	Jan. 01, 2023
Other Liabilities, Noncurrent [Abstract]
Accrued occupancy costs	$ 1,598	$ 1,797
Accrued workers' compensation and general liability claims	3,265	5,239
Deferred compensation	2,510	3,002
Total long-term lease liabilities	1,288	1,347
Other	940	2,205
Other Liabilities	$ 9,601	$ 13,590

Leases (Details)	Jul. 02, 2023
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

Long-Term Debt (Tables)

6 Months Ended

Jul. 02, 2023

Long-Term Debt, Unclassified [Abstract]

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

Long-term debt at July 2, 2023 and January 1, 2023 consisted of the following:


	July 2, 2023		January 1, 2023

Senior Credit Facility:
Term B Loans	$	165,500	$	167,625
Revolving credit borrowings	—		12,500
Senior Notes Due 2029	300,000		300,000
Finance lease liabilities	11,324		12,826
Total Funded debt	476,824		492,951
Less: current portion of long-term debt and finance lease liabilities	(7,311)		(7,341)
Less: unamortized debt issuance costs	(4,861)		(5,401)
Less: unamortized original issue discount	(388)		(453)
Total Long-term debt	$	464,264	$	479,756

- 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.

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+ Details

Net Loss Per Share (Policies)	6 Months Ended
Net Loss Per Share (Policies)	Jul. 02, 2023
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 D Convertible Preferred Stock contain non-forfeitable rights to dividends and are considered participating securities for purposes of computing net 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 six months ended July 3, 2022, and losses are not allocated to participating securities under the two-class method, such method is not applicable for the aforementioned interim reporting period. Basic net income (loss) per share is computed by dividing net income (loss) available to common stockholders by the weighted average number of shares of common stock outstanding for the reporting period. Diluted net income (loss) per share reflects additional shares of common stock outstanding, where applicable, calculated using the treasury stock method or the two-class method.

Basis Of Presentation (Details)	Jul. 02, 2023
Burger King Corporate [Member]
Entity Information [Line Items]
Number of Restaurants	1,019
Number of States in which Entity Operates	23
Popeyes [Member]
Entity Information [Line Items]
Number of Restaurants	62
Number of States in which Entity Operates	6

Consolidated Balance Sheets - USD ($) $ in Thousands	Jul. 02, 2023	Jan. 01, 2023
ASSETS
Cash and cash equivalents	$ 40,932	$ 18,364
Trade and other receivables	23,343	19,933
Inventories	13,015	14,417
Prepaid expenses and other current assets	17,878	15,562
Total current assets	95,168	68,276
Property and equipment, net	298,643	312,346
Franchise rights, net	305,592	312,804
Goodwill	107,751	107,751
Franchise agreements, net	27,037	28,256
Operating leases	757,678	763,935
Other assets	12,748	14,350
Total assets	1,604,617	1,607,718
LIABILITIES AND STOCKHOLDERS' EQUITY
Current portion of long-term debt and finance lease liabilities (Notes 6 and 7)	7,311	7,341
Current portion of operating lease liabilities (Note 6)	48,512	47,408
Accounts payable	32,831	30,491
Accrued interest	9,486	9,643
Accrued payroll, related taxes and benefits	45,509	49,934
Accrued real estate taxes	8,231	8,896
Other liabilities	29,026	25,687
Total current liabilities	180,906	179,400
Long-term debt and finance lease liabilities, net of current portion	464,264	479,756
Operating lease liabilities	772,857	776,465
Deferred income taxes, net	8,957	7,665
Other liabilities	9,601	13,590
Total liabilities	1,436,585	1,456,876
Commitments and contingencies
Stockholders' equity:
Preferred stock, par value $.01	0	0
Voting common stock, par value $.01	538	530
Additional paid-in capital	294,799	292,708
Accumulated deficit	(121,150)	(136,968)
Accumulated other comprehensive income	8,270	8,702
Treasury stock, at cost	(14,425)	(14,130)
Total stockholders' equity	168,032	150,842
Total liabilities and stockholders' equity	$ 1,604,617	$ 1,607,718