Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Jun. 30, 2019	Aug. 13, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	Diversified Restaurant Holdings, Inc.
Document Type	10-Q
Current Fiscal Year End Date	--12-29
Entity Common Stock, Shares Outstanding		33,264,710
Amendment Flag	false
Entity Central Index Key	0001394156
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Jun. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Entity Shell Company	false

Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2019	Dec. 30, 2018
Current assets:
Cash and cash equivalents	$ 3,305,200	$ 5,364,014
Accounts receivable	408,445	654,322
Inventory	1,419,142	1,526,779
Prepaid and other assets	599,201	556,480
Total current assets	5,731,988	8,101,595
Property and equipment, net	30,536,736	34,423,345
Operating lease right-of-use assets	49,863,338
Operating lease right-of-use assets		52,303,764
Intangible assets, net	2,065,205	2,106,489
Goodwill	50,097,081	50,097,081
Other long-term assets	242,363	408,761
Total assets	138,536,711	147,441,035
Current liabilities:
Accounts payable	3,787,837	4,273,133
Accrued compensation	1,583,311	1,830,415
Other accrued liabilities	3,489,788	2,821,235
Current portion of long-term debt	96,644,175	11,515,093
Current portion of operating lease liabilities	6,303,830
Current portion of operating lease liabilities		6,670,227
Total current liabilities	111,808,941	27,110,103
Operating lease liabilities, less current portion	46,879,840
Operating lease liabilities, less current portion		48,956,491
Deferred income taxes	1,305,711	1,220,087
Other long-term liabilities	316,369	343,075
Long-term debt, less current portion	0	90,907,537
Total liabilities	160,310,861	168,537,293
Commitments and contingencies (Notes 2, 9 and 10)
Stockholders’ deficit:
Common stock - $0.0001 par value; 100,000,000 shares authorized; 33,274,180 and 33,200,708, respectively, issued and outstanding	3,204	3,182
Preferred stock - $0.0001 par value; 10,000,000 shares authorized; zero shares issued and outstanding	0	0
Additional paid-in capital	27,330,358	27,021,517
Accumulated other comprehensive (loss) income	(273,430)	355,293
Accumulated deficit	(48,834,282)	(48,476,250)
Total stockholders’ deficit	(21,774,150)	(21,096,258)
Total liabilities and stockholders’ deficit	$ 138,536,711	$ 147,441,035

Consolidated Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Jun. 30, 2019	Dec. 30, 2018
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	33,274,180	33,200,708
Common stock, shares outstanding	33,274,180	33,200,708
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Statement of Comprehensive Income [Abstract]
Net loss	$ (469,257)	$ (1,172,170)	$ (413,816)	$ (1,012,300)
Other comprehensive income (loss):
Unrealized changes in fair value of interest rate swaps, net of tax of $30,394, ($63,224), $79,617 and ($86,259), respectively.	(387,768)	237,842	(572,939)	946,184
Comprehensive loss	$ (857,025)	$ (934,328)	$ (986,755)	$ (66,116)

- Definition

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

+ References + Details

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Revenue	$ 38,920,245	$ 37,039,073	$ 79,488,329	$ 76,572,030
Restaurant operating costs (exclusive of depreciation and amortization shown separately below):
Compensation costs	10,746,736	10,167,398	21,653,029	20,332,053
Occupancy costs	3,002,484	2,806,370	5,940,538	5,750,210
Other operating costs	8,138,118	7,962,070	16,826,279	16,356,025
General and administrative expenses	1,923,022	2,169,732	4,162,969	4,423,660
Depreciation and amortization	2,643,959	3,100,745	5,209,329	6,267,245
Loss on asset disposal	(15,191)	(6,946)	(23,576)	(12,797)
Total operating expenses	37,880,228	36,776,300	76,910,833	74,837,406
Operating profit	1,040,017	262,773	2,577,496	1,734,624
Interest expense	(1,477,397)	(1,609,987)	(2,982,732)	(3,256,031)
Other income, net	17,185	20,576	57,239	53,216
Loss from continuing operations before income taxes	(420,195)	(1,326,638)	(347,997)	(1,468,191)
Income tax benefit (expense)	(49,062)	154,468	(65,819)	455,891
Net loss	(469,257)	(1,172,170)	$ (413,816)	$ (1,012,300)
Net income	$ (469,257)	$ (1,172,170)
Basic and diluted earnings per share (in dollars per share)	$ (0.01)	$ (0.04)	$ (0.01)	$ (0.04)
Weighted average number of common shares outstanding:
Basic and diluted (in shares)	32,081,710	26,474,297	32,003,616	26,664,010
Food and Beverage [Member]
Food, beverage, and packaging costs	$ 11,410,718	$ 10,563,039	$ 23,095,113	$ 21,695,416

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) (Parentheticals) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Statement of Comprehensive Income [Abstract]
Unrealized changes in fair value of interest rate swaps, tax	$ 30,394	$ (63,224)	$ 79,617	$ (86,259)

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Total	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income (Loss)	Retained Earnings
Balance (in shares) at Dec. 31, 2017		26,859,125
Balance at Dec. 31, 2017	$ (23,228,635)	$ 2,625	$ 21,776,402	$ (283,208)	$ (44,724,454)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of restricted shares (in shares)		216,500
Forfeitures of restricted shares (in shares)		(4,585)
Shares effectively repurchased for required withholding taxes (in shares)		(29,924)
Shares effectively repurchased for required withholding taxes	(43,617)	$ (3)	(43,614)
Employee stock purchase plan (in shares)		14,374
Employee stock purchase plan	18,974	$ 1	18,973
Share-based compensation (in shares)		81,024
Share-based compensation	234,758	$ 20	234,738
Other comprehensive income	708,342			708,342
Net loss	159,870
Net income	159,870
Balance (in shares) at Apr. 01, 2018		27,136,514
Balance at Apr. 01, 2018	(20,754,816)	$ 2,643	21,986,499	425,134	(43,169,092)
Balance (in shares) at Dec. 31, 2017		26,859,125
Balance at Dec. 31, 2017	(23,228,635)	$ 2,625	21,776,402	(283,208)	(44,724,454)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Employee stock purchase plan (in shares)		33,003
Share-based compensation	400,000
Other comprehensive loss	946,184
Net loss	(1,012,300)
Balance (in shares) at Jul. 01, 2018		27,282,385
Balance at Jul. 01, 2018	(21,519,530)	$ 2,648	22,156,108	662,976	(44,341,262)
Balance (in shares) at Apr. 01, 2018		27,136,514
Balance at Apr. 01, 2018	(20,754,816)	$ 2,643	21,986,499	425,134	(43,169,092)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of restricted shares (in shares)		137,930
Forfeitures of restricted shares (in shares)		(1,000)
Shares effectively repurchased for required withholding taxes (in shares)		(9,688)
Shares effectively repurchased for required withholding taxes	(6,389)	$ (1)	(6,388)
Employee stock purchase plan (in shares)		18,629
Employee stock purchase plan	22,976	$ 2	22,974
Share-based compensation	153,027	$ 4	153,023
Other comprehensive income	237,842			237,842
Other comprehensive loss	237,842
Net loss	(1,172,170)
Net income	(1,172,170)
Balance (in shares) at Jul. 01, 2018		27,282,385
Balance at Jul. 01, 2018	$ (21,519,530)	$ 2,648	22,156,108	662,976	(44,341,262)
Balance (in shares) at Dec. 30, 2018	33,200,708	33,200,708
Balance at Dec. 30, 2018	$ (21,096,258)	$ 3,182	27,021,517	355,293	(48,476,250)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Forfeitures of restricted shares (in shares)		(500)
Shares effectively repurchased for required withholding taxes (in shares)		(17,458)
Shares effectively repurchased for required withholding taxes	(25,909)	$ (2)	(25,907)
Employee stock purchase plan (in shares)		32,834
Employee stock purchase plan	28,137	$ 3	28,134
Share-based compensation	168,338	$ 5	168,333
Other comprehensive loss	(185,171)			(185,171)
Net loss	55,441
Net income	55,441
Balance (in shares) at Mar. 31, 2019		33,215,584
Balance at Mar. 31, 2019	$ (21,055,422)	$ 3,188	27,192,077	114,338	(48,365,025)
Balance (in shares) at Dec. 30, 2018	33,200,708	33,200,708
Balance at Dec. 30, 2018	$ (21,096,258)	$ 3,182	27,021,517	355,293	(48,476,250)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Employee stock purchase plan (in shares)		53,725
Share-based compensation	300,000
Other comprehensive loss	(572,939)
Net loss	$ (413,816)
Balance (in shares) at Jun. 30, 2019	33,274,180	33,274,180
Balance at Jun. 30, 2019	$ (21,774,150)	$ 3,204	27,330,358	(273,430)	(48,834,282)
Balance (in shares) at Mar. 31, 2019		33,215,584
Balance at Mar. 31, 2019	(21,055,422)	$ 3,188	27,192,077	114,338	(48,365,025)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of restricted shares (in shares)		87,500
Forfeitures of restricted shares (in shares)		(6,500)
Shares effectively repurchased for required withholding taxes (in shares)		(43,295)
Shares effectively repurchased for required withholding taxes	(29,937)	$ (4)	(29,933)
Employee stock purchase plan (in shares)		20,891
Employee stock purchase plan	15,664	$ 2	15,662
Share-based compensation	152,570	$ 18	152,552
Other comprehensive loss	(387,768)			(387,768)
Net loss	(469,257)
Net income	$ (469,257)
Balance (in shares) at Jun. 30, 2019	33,274,180	33,274,180
Balance at Jun. 30, 2019	$ (21,774,150)	$ 3,204	$ 27,330,358	$ (273,430)	$ (48,834,282)

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018
Cash flows from operating activities
Net loss	$ (413,816)	$ (1,012,300)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	5,209,329	6,267,245
Amortization of operating lease assets	3,081,552	3,112,476
Amortization of debt discount and loan fees	128,167	144,717
Loss on asset disposals	23,576	12,797
Share-based compensation	320,908	387,785
Deferred income taxes	41,411	(456,087)
Changes in operating assets and liabilities that provided (used) cash:
Accounts receivable	245,877	374,226
Inventory	107,637	135,680
Prepaid and other assets	(196,421)	(212,605)
Intangible assets	0	(20,000)
Other long-term assets	(59,028)	(19,504)
Accounts payable	(605,487)	(1,021,198)
Operating lease liabilities	(3,084,174)	(2,936,762)
Accrued liabilities	245,143	79,595
Net cash provided by operating activities	5,044,674	4,836,065
Cash flows from investing activities
Purchases of property and equipment	(1,184,821)	(920,762)
Net cash used in investing activities	(1,184,821)	(920,762)
Cash flows from financing activities
Repayments of long-term debt	(5,906,622)	(5,758,311)
Proceeds from employee stock purchase plan	43,801	41,950
Tax withholdings for restricted stock	(55,846)	(50,006)
Net cash used in financing activities	(5,918,667)	(5,766,367)
Net decrease in cash and cash equivalents	(2,058,814)	(1,851,064)
Cash and cash equivalents, beginning of period	5,364,014	4,371,159
Cash and cash equivalents, end of period	$ 3,305,200	$ 2,520,095

NATURE OF BUSINESS AND BASIS OF PRESENTATION

6 Months Ended

Jun. 30, 2019

Accounting Policies [Abstract]

NATURE OF BUSINESS AND BASIS OF PRESENTATION

Nature of Business

Diversified Restaurant Holdings, Inc. (“DRH,” the "Company," "us," "our" or "we") is a restaurant company operating a single concept, Buffalo Wild Wings^®(“BWW”). As one of the largest franchisees of BWW, we provide a unique guest experience in a casual and inviting environment.

DRH currently operates 64 BWW restaurants (20 in Michigan, 17 in Florida, 15 in Missouri, 7 in Illinois and 5 in Indiana).

Basis of Presentation

The consolidated financial statements as of June 30, 2019 and December 30, 2018, and for the three and six-month periods ended June 30, 2019 and July 1, 2018, have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and the rules and regulations of the Securities and Exchange Commission ("SEC"). The financial information as of June 30, 2019 and for the six-month periods ended June 30, 2019 and July 1, 2018 is unaudited, but, in the opinion of management, reflects all adjustments and accruals necessary for a fair presentation of the financial position, results of operations, and cash flows for the interim periods. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All inter-company accounts and transactions have been eliminated.

The consolidated financial information as of December 30, 2018 is derived from our audited consolidated financial statements and notes thereto for the fiscal year ended December 30, 2018, which is included in Part II Item 8 in the Company's Annual Report on Form 10-K for the fiscal year ended December 30, 2018, and should be read in conjunction with such consolidated financial statements.

The results of operations for the six-month periods ended June 30, 2019 and July 1, 2018 are not necessarily indicative of the results of operations that may be achieved for the entire fiscal year ending December 29, 2019.

Certain prior year amounts have been reclassified for consistency with the current year presentation.

Our significant accounting policies are disclosed in Part II, Item 8, of our Annual Report on Form 10-K for the fiscal year ended December 30, 2018.

Since December 30, 2018, there has been one significant change in our accounting policies related to the implementation of ASU No. 2016-02, Leases, which is presented below and in Note 9.

Going Concern

As further discussed in Note 6, the Company has approximately $96.6 million of debt outstanding under its $155.0 million senior secured credit facility with a syndicate of lenders led by Citizens (the “Credit Facility”) with a maturity date of June 29, 2020. The debt agreement contains various customary financial covenants generally based on the earnings of the Company relative to its debt. The financial covenants consist of a quarterly minimum required debt service coverage ratio and a maximum permitted lease adjusted leverage ratio which were reset pursuant an amendment dated February 28, 2018. This amendment also changed the definition of "consolidated EBITDA" used in the calculation of these financial covenants to permit the inclusion of a maximum of $5 million of equity proceeds over the remaining term of the agreement.

On July 24, 2018 the Company completed an underwritten registered public offering of 6 million shares of common stock at a public offering price of $1.00 per share, which included 700,000 shares offered by a certain selling stockholder, for total Company gross proceeds of $5.3 million. The net proceeds from the offering were approximately $4.6 million after deducting the underwriting discounts and commissions and offering expenses payable by us, and were included in "consolidated EBITDA" for purposes of computing financial covenants beginning in the third quarter of 2018.

As of June 30, 2019, the Company was in compliance with its loan covenants. However, beginning in the third quarter of 2019, the net proceeds from the registered public offering will no longer be included in "consolidated EBITDA" and, as a result, the Company is currently forecasting that it may not be in compliance with these financial covenants in the third quarter.

While the Company has successfully negotiated financial covenant amendments in the past and would seek to do so again should it be in default or near a default, there can be no assurance that it will be successful in obtaining a satisfactory amendment.

As a result of this uncertainty coupled with the June 2020 maturity of the Credit Facility, the Company has been in discussions with its current lenders and other sources of capital regarding a possible refinancing and/or replacement of the Credit Facility. The Company is also exploring various other alternatives. There can be no assurance, however, that any such efforts will be successful.

Until such time as the Company has executed an agreement to amend, refinance or replace the Credit Facility, the Company cannot conclude that it is probable that it will do so and, accordingly, this raises substantial doubt about the Company’s ability to continue as a going concern.

However, the accompanying financial statements have been prepared assuming the Company will continue to operate as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The accompanying financial statements do not include adjustments that might result from the outcome of this uncertainty, including any adjustments to reflect the possible future effects of the recoverability and classification of recorded asset amounts or amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

Revenue Recognition Policy

Revenue is measured based on consideration specified in implied contracts with our customers and excludes amounts collected on behalf of third parties. The Company recognizes revenue when it satisfies a performance obligation (at the time of sale) by transferring control over a product to a customer. Payment is due at the time the food or merchandise is transferred to the customer. The portion of any sale that results in loyalty rewards being issued is deferred, net of estimated breakage, until redemption.

Nature of Goods Sold

DRH earns revenue through sales of food, beverages and merchandise, and redemptions of gift cards by our customers. These sales occur through multiple channels, such as in-restaurant, call-in, online (web-based) and via third party delivery services.

BWW offers a system-wide loyalty program (Blazin’ Rewards®) whereby enrolled customers earn points for each qualifying purchase. As a franchisee, DRH is required to participate in the program. DRH estimates the value of loyalty points earned (the value per point) by dividing the menu price of redeemable items by the loyalty reward points required to redeem that menu item. Points issued as part of the loyalty program expire after 6 months of member inactivity. DRH commissioned a study to determine a reasonable estimate of the breakage rate, which was approximately 32%.

DRH has two types of sales transactions, transactions without loyalty attachment and transactions with loyalty attachment. Transactions without loyalty attachment require no allocation of the transaction price, because the price is observable and fixed based on the menu. Transactions with loyalty attachment have two performance obligations: 1) providing the purchased food, beverages and/or merchandise to the customer and, 2) redeeming awarded loyalty points for food, beverages or merchandise in the future. In loyalty related transactions the price is allocated to the products sold and the points issued. Revenue related to loyalty points that may be redeemed in the future is deferred, net of estimated breakage, until such loyalty points are redeemed. The accrued loyalty liability balance is reflected in Note 5.

The Company offers gift cards for purchase through a BWW system-wide program. Gift cards sold are recorded as a liability to BWW. When redeemed, the gift card liability is offset by recording the transaction as revenue. Net gift card activity is settled with BWW weekly. At times, gift card redemptions may exceed amounts due to BWW for gift card purchases, resulting in an asset balance. Because this is a system-wide program operated by BWW, the Company is not impacted by and does not record breakage.

Disaggregation of Revenue

In the following table, revenue is disaggregated by product mix.



Disaggregated Revenue

Product	Three Months Ended June 30, 2019		Three Months Ended July 1, 2018
Food	$	32,726,130	$	31,002,227
Alcohol	6,194,115		6,036,846
Total	$	38,920,245	$	37,039,073

Product	Six Months Ended June 30, 2019		Six Months Ended July 1, 2018
Food	$	66,749,792	$	64,009,936
Alcohol	12,738,537		12,562,094
Total	$	79,488,329	$	76,572,030

Recent Accounting Pronouncements

We reviewed all significant newly-issued accounting pronouncements and concluded that they either are not applicable to our operations or that no material effect is expected on our consolidated financial statements as a result of future adoption.

Recently Adopted Accounting Pronouncements

In February 2016, FASB issued ASU No. 2016-02, Leases ("ASU 2016-02"). ASU 2016-02 requires the lessee to recognize a lease asset and liability for lease arrangements longer than 12 months. Leases are classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The updated guidance is effective for interim and annual periods beginning after December 15, 2018. The Company adopted the new standard as of December 31, 2018 using the modified retrospective approach. The Company has adjusted comparative periods and has elected the package of practical expedients which allows it to not reassess whether a contract is or contains a lease, lease classification, and initial direct costs. The adoption of ASU 2016-02 materially impacted our consolidated financial statements by significantly increasing our non-current assets and liabilities on our consolidated balance sheets in order to record the right-of-use ("ROU") assets and related lease liabilities for our operating leases. We lease all of our restaurant properties under operating leases. The adoption of the standard does not have a material impact on our Consolidated Statements of Comprehensive Income (Loss) or Consolidated Statements of Cash Flows.

In conjunction with our adoption of the new lease accounting standard, certain line items have been adjusted on our opening balance sheets as of January 1, 2018 and December 31, 2018 to conform to the current period presentation. As of January 1, 2018, the line items impacted and adjustments consist of: the addition of $50.0 million in ROU assets, $6.3 million in current operating lease liabilities, $46.9 million in non-current operating lease liabilities, and $1.4 million in retained earnings; and the removal of $0.1 million of intangible assets, $2.6 million in deferred rent, $0.5 million of unfavorable operating lease liabilities, and $1.5 million in deferred gains associated with prior sale leaseback transactions. As of December 31, 2018, the line items impacted and adjustments consist of: the addition of $52.3 million in ROU assets, $6.7 million in current operating lease liabilities, $49.0 million in non-current operating lease liabilities, and $1.3 million in retained earnings; and the removal of $0.1 million of intangible assets, $2.8 million in deferred rent, $0.4 million of unfavorable operating lease liabilities, and $1.4 million in deferred gains associated with prior sale leaseback transactions. Additionally, the Consolidated Statement of Operations for the three and six months ended July 1, 2018, reflects an increase in general and administrative expense of approximately $32,000 and $64,000, respectively. Refer to Note 9 for further details.

In February 2018, the FASB issued ASU No. 2018-02, Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income ("ASU 2018-02"). ASU 2018-02 provided financial statement preparers with an option to reclassify stranded tax effects within accumulated other comprehensive income to retained earnings in each period in which the effect of the change in the U.S. federal corporate income tax rate in the Tax Cuts and Jobs Act of 2017 (or portion thereof) was recorded. ASU 2018-02 is effective for fiscal years beginning after December 15, 2018. The Company adopted ASU 2018-02 effective December 31, 2018, and elected to reclassify the income tax effects of the 2017 Tax Cuts and Jobs Act from Accumulated Other Comprehensive Income (Loss) to retained earnings. Adoption did not have a material impact on the Company's consolidated financial statements.

In May 2014, the FASB issued ASU No. 2014-09, Revenue with Contracts from Customers (Topic 606) ("ASU 2014-09"). ASU 2014-09 supersedes the current revenue recognition guidance, including industry-specific guidance. This ASU and subsequently issued amendments, introduce a five-step model to achieve its core principal of the entity recognizing revenue to depict the transfer of goods or services to customers at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In August 2015, the FASB issued ASU No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, which delayed the effective date of ASU 2014-09 for public companies to January 1, 2018. The FASB also agreed to allow entities to choose to adopt the standard as of the original effective date.

The requirements for these standards relating to Topic 606 were effective for interim and annual periods beginning after December 15, 2017. The Company adopted ASU 2014-09 effective as of January 1, 2018, using the modified retrospective transition method to all existing contracts that were not substantially completed at the adoption date. We finalized our analysis and the adoption of ASU 2014-09 which did not have a material impact on the timing or amount of revenue recognized as compared to the Company's previous revenue recognition practices.

Unconsolidated Variable Interest Entities

6 Months Ended

Jun. 30, 2019

Guarantees [Abstract]

UNCONSOLIDATED VARIABLE INTEREST ENTITIES

On December 25, 2016, the Company completed a spin-off (the "Spin-Off") of 19 Bagger Dave's entities and certain real estate entities which house the respective Bagger Dave's entities previously owned by DRH into a new independent publicly traded company, Bagger Dave's Burger Tavern, Inc. ("Bagger Dave's"). After the Spin-Off, the Company remains involved with certain activities that result in Bagger Dave’s being considered a Variable Interest Entity ("VIE"). This conclusion results primarily from the existence of guarantees by the Company of certain Bagger Dave’s leases as described below under "Lease Guarantees". While the Company holds a variable interest in Bagger Dave’s, it is not considered to be its primary beneficiary because it does not have the power to direct the activities of Bagger Dave’s. Specifically, we considered the fact that, although our Executive Chairman and acting President and Chief Executive Officer is currently also on Bagger Dave’s board, there are no agreements in place that require him to vote in the interests of the Company, as he does not represent the Company in his capacity as a Bagger Dave’s director. As a result, the Company does not consolidate the VIE.

Lease Guarantees

At June 30, 2019, the Company is a guarantor for 9 leases, three of which have been re-leased to unaffiliated parties. In the event the respective lessees cannot make their lease payments, the Company may become responsible for the payments under its guarantee.

Upon the Spin-Off of Bagger Dave's, in accordance with ASC 460, Guarantees, the Company evaluated its liability from the lease guarantees first by estimating the non-contingent component representing the estimated fair market value of the guarantees at inception, and recorded a liability. As of June 30, 2019 and December 30, 2018, the liability is $0.3 million, and it is included in other liabilities on the Consolidated Balance Sheet. Prior to the Spin-Off, no liability had been recorded as a result of the affiliate relationship between the Company and Bagger Dave’s.

Secondly, the Company considered the contingent component of the guarantees and concluded that, as of June 30, 2019 and December 30, 2018, no loss under the guarantees was probable because all of the Bagger Dave's restaurants subject to the guaranteed leases are either currently operating or the site has been leased to another tenant who is responsible for, and making, the lease payments.

The Company has determined that its maximum exposure resulting from the lease guarantees includes approximately $6.9 million of future minimum lease payments plus potential additional payments to satisfy maintenance, property tax and insurance requirements under the leases as of June 30, 2019. The terms and conditions of the guarantees vary, and each guarantee has an expiration date which may or may not correspond with the end of the underlying lease term. The guarantee expiration dates range from less than 8 months to 11 years as of June 30, 2019. In the event that the Company is required to perform under any of its lease guarantees, we do not believe the liability would be material because we would first seek to minimize the exposure by finding a suitable tenant to lease the space. In many cases, we expect that a replacement tenant would be found and the lessor would agree to release the Company from its future guarantee obligation. In reaching our conclusion, we also considered the following:


•	the financial condition of Bagger Dave’s, including its ability to service the lease payments on the locations it continues to operate;


•	its history of incurring operating losses;


•	its liquidity position and the actions available to it should its liquidity deteriorate to such a degree that its ability to service required lease payments is threatened; and


•	the actions available to the Company to avoid or mitigate potential losses should Bagger Dave's become unable to service one or more of the leases that the Company guarantees.

The following table discloses the guarantee expiration of all Bagger Dave's leases that include a guarantee by the Company as of June 30, 2019:



Guarantee Expiration	Future guaranteed lease payments
Less than six years	$	821,042
Six to eleven years	6,032,793
Total	$	6,853,835

Property and Equipment

6 Months Ended

Jun. 30, 2019

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT, NET

Property and equipment are comprised of the following assets:



	June 30, 2019			December 30, 2018
Equipment	$	28,210,215		$	27,541,376
Furniture and fixtures	6,819,655			6,742,523
Leasehold improvements	57,497,865			57,344,678
Restaurant construction in progress	249,041			439,321
Total	92,776,776			92,067,898
Less accumulated depreciation	(62,240,040		)	(57,644,553		)
Property and equipment, net	$	30,536,736		$	34,423,345

We are monitoring several restaurants with regard to the valuation of the property and equipment. As we periodically refine our estimated future operating results, changes in our estimates and assumptions may cause us to realize impairment charges in the future that could be material.

Intangible Assets

6 Months Ended

Jun. 30, 2019

Intangible Assets, Net (Excluding Goodwill) [Abstract]

INTANGIBLE ASSETS

Intangible assets are comprised of the following:



	June 30, 2019			December 30, 2018
Amortized intangible assets
Franchise fees	$	1,305,642		$	1,305,642
Trademark	2,500			2,500
Non-compete	76,560			76,560
Total	1,384,702			1,384,702
Less accumulated amortization	(575,824		)	(534,540		)
Total amortized intangible assets, net	808,878			850,162

Unamortized intangible assets
Liquor licenses	1,256,327			1,256,327
Total intangible assets, net	$	2,065,205		$	2,106,489

Amortization expense was $21,029 and $20,805, $42,058 and $41,610 for the three-month periods ended June 30, 2019 and July 1, 2018, and six-month periods ended June 30, 2019 and July 1, 2018, respectively.

The aggregate weighted-average amortization period for intangible assets is 7.5 years at June 30, 2019.

Other Accrued Liabilities

6 Months Ended

Jun. 30, 2019

Payables and Accruals [Abstract]

OTHER ACCRUED LIABILITIES



	June 30, 2019		December 30, 2018
Sales tax payable	$	904,126	$	940,165
Accrued interest	413,509		484,535
Accrued royalty fees	140,608		173,189
Accrued property taxes	709,957		224,865
Accrued loyalty rewards	1,018,161		847,434
Other	303,427		151,047
Total other accrued liabilities	$	3,489,788	$	2,821,235

Debt

6 Months Ended

Jun. 30, 2019

Debt Disclosure [Abstract]

DEBT

Debt consists of the following obligations:



	June 30, 2019			December 30, 2018
$120.0 million term loan - the rate at June 30, 2019 and December 30, 2018 was 5.94% and 5.85%, respectively.	$	74,698,615		$	79,698,616
$30.0 million development line of credit, converted to the DF Term Loan in December 2016 and June 2018. The rate at June 30, 2019 and December 30, 2018 was 5.94% and 5.85%, respectively.	17,204,637			18,111,259
$5.0 million revolving line of credit - the rate at June 30, 2019 and December 30, 2018 was 5.93% and 6.01%, respectively.	5,000,000			5,000,000
Unamortized discount and debt issuance costs	(259,077		)	(387,245		)
Total debt	96,644,175			102,422,630

Less current portion	(96,644,175		)	(11,515,093		)
Long-term debt, net of current portion	$	—		$	90,907,537

On June 29, 2015, the Company entered into the Credit Facility with a senior lien on all the Company’s personal property and fixtures. The Credit Facility initially consisted of a $120.0 million term loan (the “Term Loan”), a $30.0 million development line of credit (the “DLOC”) and a $5.0 million revolving line of credit (the “RLOC”).

On December 23, 2016, the Company amended the Credit Facility (the "December 2016 Amendment") for purposes of, among other things, releasing the Bagger Dave’s entities as borrowers and releasing all related liens on the Bagger Dave’s assets. In addition, the amendment (a) converted the amounts then outstanding under the DLOC to a development facility term loan (the “DF Term Loan” and, together with the Term Loan, the "Term Loans"), (b) canceled $6.8 million previously available under the DLOC, and (c) extended the maturity date on the remaining $5.0 million under the DLOC to June 29, 2018. Upon the maturity of the DLOC on June 29, 2018, the amount outstanding under the DLOC was added to the existing DF Term Loan.

Payments of principal are based upon a 12-year straight-line amortization schedule, with monthly principal payments of $980,906 on the Term Loans, plus accrued interest. As of June 30, 2019 and December 30, 2018, $5.0 million was outstanding under the RLOC. The entire remaining outstanding principal and accrued interest on the Credit Facility is due and payable on the maturity date of June 29, 2020.

The interest rate for each of the loans, as selected by the borrower, is based upon either a LIBOR or base rate (generally Prime or Fed Funds) plus an applicable margin, which ranges from 2.25% to 3.5% for LIBOR loans and from 1.25% to 2.5% for base rate loans, depending on the lease adjusted leverage ratio as defined in the agreement.

Fees related to the term debt are recorded as debt discount. Debt issuance costs represent legal, consulting and financial costs associated with debt financing. As a result of the December 2016 Amendment, the Company incurred $197,889 of debt issuance costs recorded as a part of debt discount. Debt discount related to term debt, net of accumulated amortization totaled $259,077 and $387,245 at June 30, 2019 and December 30, 2018, respectively. Debt discount and debt issuance cost are amortized over the life of the debt and are recorded in interest expense using the effective interest method.

For the three-month periods ended June 30, 2019 and July 1, 2018 and six-month periods ended June 30, 2019 and July 1, 2018 interest expense was $1.5 million and $1.6 million, $3.0 million and $3.3 million, respectively.

The Credit Facility agreement contains various customary financial covenants generally based on the earnings of the Company relative to its debt. The financial covenants consist of a quarterly minimum required debt service coverage ratio ("DSCR") and a maximum permitted lease adjusted leverage ratio ("LALR") which were reset pursuant to an amendment dated February 28, 2018. This amendment also changed the definition of "consolidated EBITDA" used in the calculation of these financial covenants to permit the inclusion of a maximum of $5 million of equity proceeds over the remaining term of the Credit Facility agreement.

On July 24, 2018, the Company completed an underwritten registered public offering of 6 million shares of common stock at a public offering price of $1.00 per share, which included 700,000 shares offered by a certain selling stockholder, for total Company gross proceeds of $5.3 million. The net proceeds from the offering were approximately $4.6 million after deducting the underwriting discounts and commissions and offering expenses payable by us, and were included in "consolidated EBITDA" for purposes of computing financial covenants beginning in the third quarter of 2018.

As of June 30, 2019, the Company was in compliance with its loan covenants. However, beginning in the third quarter of 2019, the net proceeds from the registered public offering will no longer be included in "consolidated EBITDA" and, as a result, the Company is currently forecasting that it may not be in compliance with these financial covenants beginning in the third quarter of 2019. Unless we obtain a waiver for, or amendment of the financial covenants prior to being out of compliance, which requires that lenders representing at least 50.1% of the outstanding principal amount are in agreement, failure to comply with the financial covenants would represent an event of default under the Credit Facility agreement, as amended, and would allow the lenders to accelerate repayment of the debt.

At June 30, 2019, the Company has two interest rate swap agreements to fix a portion of the interest rates on its variable rate debt. The swap agreements all qualify for hedge accounting. Under the swap agreements, the Company receives interest at the one-month LIBOR and pays a fixed rate. Since these swap agreements qualify for hedge accounting, the changes in fair value are recorded in other comprehensive income (loss), net of tax. The fair value of the derivative assets and liabilities are included in prepaid and other assets and other accrued liabilities on the Consolidated Balance Sheets, respectively. See Note 13 for additional information pertaining to interest rate swaps.

The following tables summarize the fair value of derivative instruments designated as cash flow hedges which were outstanding:



			June 30, 2019
			Notional amounts		Derivative assets		Derivative liabilities
Interest rate swaps	Rate	Expires
January 2015	1.8%	December 2019	$	22,500,000	$	31,391	$	—
August 2015	2.3%	June 2020	58,189,584		—		304,820
Total			$	80,689,584	$	31,391	$	304,820



			December 30, 2018
			Notional amounts		Derivative assets		Derivative liabilities
Interest rate swaps	Rate	Expires
April 2012	1.4%	April 2019	$	761,905	$	1,689	$	—
January 2015	1.8%	December 2019	25,809,524		152,011		—
August 2015	2.3%	June 2020	58,930,655		225,426		—
Total			$	85,502,084	$	379,126	$	—

Share-Based Compensation

6 Months Ended

Jun. 30, 2019

Share-based Payment Arrangement [Abstract]

SHARE-BASED COMPENSATION

Restricted share awards

The Company's Stock Incentive Plan of 2017 authorizes a total of 2,500,000 shares of common stock for issuance as incentive awards.

For the six-months ended June 30, 2019 and July 1, 2018 restricted shares were issued to certain team members under the Stock Incentive Plan of 2017 at a weighted-average grant date fair value of $0.87 and $1.29, respectively. Based on the standard form of Stock Award Agreement, shares typically vest ratably over either a one or three year period, or on the third anniversary of the grant date, as determined by the Company's Compensation Committee. Upon vesting, the Company withholds shares to cover the minimum withholding requirement, unless the recipient opts out. Unrecognized share-based compensation expense of $0.9 million at June 30, 2019 will be recognized over the remaining weighted-average vesting period of 2.4 years. The total grant date fair value of shares vested during the six-month periods ended June 30, 2019 and July 1, 2018, was $0.5 million and $0.3 million, respectively. Under the Stock Incentive Plan of 2017, there were 1.2 million shares available for future awards at June 30, 2019.

The following table presents the restricted stock transactions during the six-month period ended June 30, 2019:



	Number of Restricted Stock Shares
Unvested, December 30, 2018	1,274,839
Granted	87,500
Vested	(230,529	)
Vested shares tax portion	(60,753	)
Expired/Forfeited	(6,500	)
Unvested, June 30, 2019	1,064,557

The following table presents the restricted stock transactions during the six-month period ended July 1, 2018:



	Number of Restricted Stock Shares
Unvested, December 31, 2017	531,000
Granted	354,430
Vested	(91,396	)
Vested shares tax portion	(19,353	)
Expired/Forfeited	(6,085	)
Unvested, July 1, 2018	768,596

On July 30, 2010, prior to the adoption of the Stock Incentive Plan of 2011, DRH granted options for the purchase of 210,000 shares of common stock to the directors of the Company. These options are fully vested and had an original expiration date six years from the date of issuance. On July 28, 2016, the Stock Option Agreement of 2010 was amended to extend the expiration date of these options to July 31, 2019. The options can be exercised at a price of $2.50 per share. At June 30, 2019, 150,000 shares of authorized common stock are reserved for issuance to provide for the exercise of the remaining options. The intrinsic value of outstanding options was negligible as of both June 30, 2019 and July 1, 2018.

Employee stock purchase plan

The Company reserved 250,000 shares of common stock for issuance under the Employee Stock Purchase Plan (“ESPP”). The ESPP is available to team members subject to employment eligibility requirements. Participants may purchase common stock at 85.0% of the lesser of the start or end price for the offering period. The plan has four offering periods, each start/end dates coincide with the fiscal quarter and are awarded on the last day of the offering period. During the six-months ended June 30, 2019 and July 1, 2018, the Company issued 53,725 and 33,003 shares, respectively. Under the ESPP, there were 22,189 shares available for future purchase at June 30, 2019.

Share-based compensation

Share-based compensation of $0.2 million was recognized during both three-month periods ended June 30, 2019 and July 1, 2018 and $0.3 million and $0.4 million for the six-month periods ended June 30, 2019 and July 1, 2018, respectively as compensation costs in the Consolidated Statements of Operations and as additional paid-in capital on the Consolidated Statements of Stockholders' Deficit to reflect the grant date fair value of shares vested.

The Company has authorized 10,000,000 shares of preferred stock at a par value of $0.0001. No preferred shares are issued or outstanding as of June 30, 2019. Any preferences, rights, voting powers, restrictions, dividend limitations, qualifications, and terms and conditions of redemption shall be set forth and adopted by a Board of Directors' resolution prior to issuance of any series of preferred stock.

Income Taxes	6 Months Ended
Income Taxes	Jun. 30, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The effective income tax provision (benefit) rate was 11.7% and (11.6)%, 18.9% and (31.1)% for the three-month periods ended June 30, 2019 and July 1, 2018, and six-month periods ended June 30, 2019 and July 1, 2018, respectively. The change in the effective income tax rate for the six months ended June 30, 2019 compared with the six months ended July 1, 2018 is primarily attributable to the tax effects of indefinite-lived intangible amortization against the differences in income before taxes and the full year earnings expectation. In accordance with the provisions of ASC 740, a valuation allowance was established as of December 31, 2017, for the deferred tax assets of the Company, and remains in place as of June 30, 2019. On a quarterly basis, the Company evaluates the recoverability of the deferred tax asset by reviewing current and projected company and restaurant industry trends, and the macro economic environment.

Leases

6 Months Ended

Jun. 30, 2019

Leases, Operating [Abstract]

LEASES

General Lease Information

As of June 30, 2019, we operated 64 Company-owned restaurants, all of which are leased properties. Our restaurants range in size from approximately 5,300 square feet to 13,500 square feet with the majority of our restaurants located in stand-alone buildings and/or end-cap positions in strip malls, with a few being in strip mall in-line positions. The Company's initial restaurant lease terms range from 10-20 years and frequently require us to pay variable lease costs, which include a proportionate share of real estate taxes, insurance, common area maintenance, and other operating costs. Typically, our restaurant operating lease renewal options allow us to extend the lease terms for periods of five to 10 years, though the options are not recognized in the ROU assets or lease liabilities. Some restaurant leases provide for contingent rental payments payable only when sales exceed certain thresholds. The sales thresholds were not met and no contingent rental payments were incurred during the three-month periods ended June 30, 2019 and July 1, 2018 and six-month periods ended June 30, 2019 and July 1, 2018. Most of our real estate leases incorporate incremental rent increases based on the passage of time.

An election was made by the Company to not account for short-term leases of 12 months or less on the balance sheet.

Significant Assumptions and Judgments

Allocation of consideration - The Company has non-real estate leases that contain both a service component and equipment. In most cases, the Company has obtained stand-alone pricing from our vendors for the restaurant equipment that is leased in order to allocate the contract consideration between the lease and non-lease components.

Discount rate - The Company does not know the rate implicit in its leases and, as a result, we use our estimated incremental borrowing rate. The estimated rate is based on a risk free rate plus a risk-adjusted margin. We believe that this rate is indicative of a fully-collateralized borrowing rate that would have been used in the particular circumstances of our leases.

Amounts Recognized in the Financial Statements



	Three months ended						Six Months Ended
	June 30, 2019			July 1, 2018			June 30, 2019			July 1, 2018
Lease cost:
Operating lease cost	$	2,360,271		$	2,362,872		$	4,711,808		$	4,717,773
Variable lease cost	763,608			566,183			1,480,984			1,250,761
Sublease income	(61,100		)	(61,100		)	(122,200		)	(85,663		)
Total lease cost	$	3,062,779		$	2,867,955		$	6,070,592		$	5,882,871

Supplemental information:
Cash paid for operating lease liabilities	$	2,340,653		$	2,357,135		4,677,437			4,707,086
ROU assets obtained in exchange for new operating lease liabilities ⁽¹⁾	$	641,126		$	1,731,337		641,126			52,195,464
Weighted-average remaining lease term - operating leases	9.1 Years			9.8 Years			9.1 Years			9.8 Years
Weighted-average discount rate - operating leases	6.0		%	6.0		%	6.0		%	6.0		%

⁽¹⁾Amounts for the six months ended July 1, 2018 include the transition adjustment for the adoption of ASU 2016-02 discussed in Note 1

Scheduled future undiscounted minimum lease payments for each of the next five years and thereafter for non-cancelable operating leases with initial or remaining lease terms in excess of one year at June 30, 2019 are summarized as follows:



Year	Amount
Remainder of 2019	$	4,650,228
2020	9,297,725
2021	8,696,402
2022	7,913,344
2023	6,996,589
Thereafter	32,429,990
Total lease payments	69,984,278
Less: imputed interest	(16,800,608		)
Present value of lease liabilities	$	53,183,670

Commitments and Contingencies	6 Months Ended
Commitments and Contingencies	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Refer to Note 2 for a discussion of lease guarantees provided by the Company. Franchise Related The Company is required to pay BWW royalties (5.0% of net sales) and advertising fund contributions (3.00% - 3.15% of net sales). In addition, the Company is required to spend an additional 0.25% - 0.5% of regional net sales related to advertising cooperatives for certain metropolitan markets for the term of the individual franchise agreements. The Company incurred $1.9 million and $1.8 million, and $3.9 million and $3.8 million in royalty expense for the three-month periods ended June 30, 2019 and July 1, 2018 and six-month periods ended June 30, 2019 and July 1, 2018, respectively. Advertising fund contribution expenses were $1.1 million and $1.2 million, and $2.4 million and $2.5 million for the three-month periods ended June 30, 2019 and July 1, 2018 and six-month periods ended June 30, 2019 and July 1, 2018, respectively. Amounts are recorded in Other operating costs on the Consolidated Statement of Operations. The Company is required by its various BWW franchise agreements to modernize the restaurants during the term of the agreements. The individual agreements generally require improvements between the fifth and tenth year to meet the most current design model that BWW has approved. In the past, the modernization costs for a restaurant ranged from $50,000 to $1.3 million depending on an individual restaurant's needs. Legal Proceedings The Company is subject to ordinary and routine legal proceedings, as well as demands, claims and threatened litigation, which arise in the ordinary course of our business. These claims arise from personal injuries, contract claims, dram shop claims, employment-related claims, and claims from guests or team members alleging injury, illness, or other food quality, health, or operational concerns. The ultimate outcome of any litigation is uncertain. We have insured and continue to insure against most of these types of claims. A judgment on any claim not covered by or in excess of our insurance coverage could materially adversely affect our business, financial condition or results of operations.

Earnings Per Share

6 Months Ended

Jun. 30, 2019

Earnings Per Share [Abstract]

EARNINGS PER SHARE

The following is a reconciliation of basic and fully diluted earnings per common share for the three and six month periods ended June 30, 2019 and July 1, 2018:



	Three Months Ended
	June 30, 2019			July 1, 2018
Net loss	$	(469,257	)	$	(1,172,170	)

Weighted-average shares outstanding	32,081,710			26,474,297
Effect of dilutive securities	—			—
Weighted-average shares outstanding - assuming dilution	32,081,710			26,474,297

Earnings per common share	$	(0.01	)	$	(0.04	)

Earnings per common share - assuming dilution	$	(0.01	)	$	(0.04	)

	Six Months Ended
	June 30, 2019			July 1, 2018
Net loss	$	(413,816	)	$	(1,012,300	)

Weighted-average shares outstanding	32,003,616			26,664,010
Effect of dilutive securities	—			—
Weighted-average shares outstanding - assuming dilution	32,003,616			26,664,010

Earnings per common share	$	(0.01	)	$	(0.04	)

Earnings per common share - assuming dilution	$	(0.01	)	$	(0.04	)

During the three and six month periods ended June 30, 2019 and July 1, 2018, 1,064,057 and 768,596 shares, respectively, of unvested restricted stock were excluded from the calculation of diluted earnings per share because such shares were anti-dilutive.

During the three and six month periods ended June 30, 2019 and July 1, 2018, 150,000 and 180,000 options, respectively, were excluded from the calculation of diluted earnings per share because such options were anti-dilutive.

Supplemental Cash Flows Information	6 Months Ended
Supplemental Cash Flows Information	Jun. 30, 2019
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL CASH FLOWS INFORMATION	SUPPLEMENTAL CASH FLOWS INFORMATION Other Cash Flows Information Cash paid for interest was $1.4 million and $1.6 million, $2.9 million and $3.1 million, during the three-month periods ended June 30, 2019 and July 1, 2018 and six-month periods ended June 30, 2019 and July 1, 2018, respectively. Cash paid for income taxes was $0 and $0, $10,582 and $195 during the three-month periods ended June 30, 2019 and July 1, 2018, and six-month periods ended June 30, 2019 and July 1, 2018, respectively. Supplemental Schedule of Non-Cash Operating, Investing, and Financing Activities Non-cash investing activities for property and equipment not yet paid as of both June 30, 2019 and July 1, 2018, was $0.3 million and $0.1 million, respectively.

Fair Value of Financial Instruments

6 Months Ended

Jun. 30, 2019

Fair Value Disclosures [Abstract]

FAIR VALUE OF FINANCIAL INSTRUMENTS

The guidance for fair value measurements, FASB ASC 820, Fair Value Measurements and Disclosures, establishes the authoritative definition of fair value, sets out a framework for measuring fair value, and outlines the required disclosures regarding fair value measurements. Fair value is the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. We use a three-tier fair value hierarchy based upon observable and non-observable inputs as follows:



●	Level 1	Quoted market prices in active markets for identical assets and liabilities;

●	Level 2	Inputs, other than level 1 inputs, either directly or indirectly observable; and

●	Level 3	Unobservable inputs developed using internal estimates and assumptions (there is little or no market data) which reflect those that market participants would use.

As of June 30, 2019 and December 30, 2018, respectively, our financial instruments consisted of cash and cash equivalents, accounts receivable, accounts payable, interest rate swaps, lease guarantee liability, and debt. The fair value of cash and cash equivalents, accounts receivable, and accounts payable approximate carrying value, due to their short-term nature.

The fair value of our interest rate swaps is determined based on valuation models, which utilize quoted interest rate curves to calculate the forward value and then discount the forward values to the present period. The Company measures the fair value using broker quotes, which are generally based on observable market inputs including yield curves and the value associated with counterparty credit risk. Our interest rate swaps are classified as a Level 2 measurement as these securities are not actively traded in the market, but are observable based on transactions associated with bank loans with similar terms and maturities. See Note 6 for additional information pertaining to interest rates swaps.

The fair value of our lease guarantee liability was determined by calculating the present value of the difference between the estimated rate at which the Company and Bagger Dave’s could borrow money in a duration similar to the underlying lease guarantees. Our lease guarantees are classified as a Level 2 measurement as there is no actively traded market for such instruments.

As of June 30, 2019 and December 30, 2018, our total debt was approximately $96.6 million and $102.4 million, respectively, which approximated fair value because the applicable interest rates are adjusted frequently based on short-term market rates (Level 2).

There were no transfers between levels of the fair value hierarchy during the three and six month period ended June 30, 2019 and the fiscal year ended December 30, 2018.

The following table presents the fair values for those assets and liabilities measured on a recurring basis as of June 30, 2019:



FAIR VALUE MEASUREMENTS
Description	Level 1		Level 2			Level 3		Asset/(Liability) Total
Interest rate swaps	$	—	$	(273,430	)	$	—	$	(273,430	)
Lease guarantee liability	—		(254,418		)	—		(254,418		)
Total	$	—	$	(527,848	)	$	—	$	(527,848	)

The following table presents the fair values for those assets and liabilities measured on a recurring basis as of December 30, 2018:



FAIR VALUE MEASUREMENTS
Description	Level 1		Level 2			Level 3		Asset/(Liability) Total
Interest rate swaps	$	—	$	379,126		$	—	$	379,126
Lease guarantee liability	—		(282,084		)	—		(282,084		)
Total	$	—	$	97,042		$	—	$	97,042

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Accumulated Other Comprehensive Income (Loss)

6 Months Ended

Jun. 30, 2019

Stockholders' Equity Note [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The following table summarizes each component of Accumulated Other Comprehensive Income (Loss) ("AOCI"):



	Three Months Ended June 30, 2019			Three Months Ended July 1, 2018
	Interest Rate Swaps			Interest Rate Swaps
Beginning balance	$	114,338		$	425,134

Gain (loss) recorded	(418,162		)	301,066
Tax benefit (expense)	30,394			(63,224		)
Other comprehensive income (loss)	(387,768		)	237,842

Ending balance AOCI	$	(273,430	)	$	662,976

	Six Months Ended June 30, 2019			Six Months Ended July 1, 2018
	Interest Rate Swaps			Interest Rate Swaps
Beginning balance	$	355,293		$	(283,208	)

Gain (loss) recorded	(652,556		)	1,032,423
Tax benefit (expense)	79,617			(86,239		)
Adoption of ASU 2018-02 (Note 1)	(55,784		)	—
Other comprehensive income (loss)	(628,723		)	946,184

Ending balance AOCI	$	(273,430	)	$	662,976

Subsequent Event	6 Months Ended
Subsequent Event	Jun. 30, 2019
Subsequent Events [Abstract]
Subsequent Event	SUBSEQUENT EVENT As previously disclosed on Form 8-K filed July 3, 2019, the Company announced that David G. Burke has resigned as President and Chief Executive Officer and as a Director of the Company, and that Phyllis A. Knight has resigned as Chief Financial Officer and Treasurer. On June 29, 2019, the Board of Directors appointed T. Michael Ansley, the Executive Chairman of the Board of Directors, to serve as acting President and Chief Executive Officer. On July 2, 2019, the Board of Directors appointed Toni Werner, to serve as Interim Chief Financial Officer. Ms. Werner has served as Controller of the Company since May 2014. On July 2, 2019, in connection with their resignations, the Company, Mr. Burke and Ms. Knight have agreed to the general terms of Separation Agreements. Among other matters, the Separation Agreements will provide that Mr. Burke will receive severance payments in the aggregate amount of $535,800 payable over the course of one year, and Ms. Knight will receive severance payments in the aggregate amount of $404,200 payable over the course of one year. In addition, the restricted stock awards for 333,334 shares held by Mr. Burke and the restricted stock awards for 281,334 shares held by Ms. Knight under the Company’s applicable equity incentive plans will vest to the extent not already vested. The severance expense related to the resignations will be recognized in the third quarter of 2019.

NATURE OF BUSINESS AND BASIS OF PRESENTATION (Policies)	6 Months Ended
NATURE OF BUSINESS AND BASIS OF PRESENTATION (Policies)	Jun. 30, 2019
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements as of June 30, 2019 and December 30, 2018, and for the three and six-month periods ended June 30, 2019 and July 1, 2018, have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and the rules and regulations of the Securities and Exchange Commission ("SEC"). The financial information as of June 30, 2019 and for the six-month periods ended June 30, 2019 and July 1, 2018 is unaudited, but, in the opinion of management, reflects all adjustments and accruals necessary for a fair presentation of the financial position, results of operations, and cash flows for the interim periods. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All inter-company accounts and transactions have been eliminated. The consolidated financial information as of December 30, 2018 is derived from our audited consolidated financial statements and notes thereto for the fiscal year ended December 30, 2018, which is included in Part II Item 8 in the Company's Annual Report on Form 10-K for the fiscal year ended December 30, 2018, and should be read in conjunction with such consolidated financial statements. The results of operations for the six-month periods ended June 30, 2019 and July 1, 2018 are not necessarily indicative of the results of operations that may be achieved for the entire fiscal year ending December 29, 2019.
Recent Accounting Pronouncements and Recently Adopted Accounting Pronouncements	Recent Accounting Pronouncements We reviewed all significant newly-issued accounting pronouncements and concluded that they either are not applicable to our operations or that no material effect is expected on our consolidated financial statements as a result of future adoption. Recently Adopted Accounting Pronouncements In February 2016, FASB issued ASU No. 2016-02, Leases ("ASU 2016-02"). ASU 2016-02 requires the lessee to recognize a lease asset and liability for lease arrangements longer than 12 months. Leases are classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The updated guidance is effective for interim and annual periods beginning after December 15, 2018. The Company adopted the new standard as of December 31, 2018 using the modified retrospective approach. The Company has adjusted comparative periods and has elected the package of practical expedients which allows it to not reassess whether a contract is or contains a lease, lease classification, and initial direct costs. The adoption of ASU 2016-02 materially impacted our consolidated financial statements by significantly increasing our non-current assets and liabilities on our consolidated balance sheets in order to record the right-of-use ("ROU") assets and related lease liabilities for our operating leases. We lease all of our restaurant properties under operating leases. The adoption of the standard does not have a material impact on our Consolidated Statements of Comprehensive Income (Loss) or Consolidated Statements of Cash Flows. In conjunction with our adoption of the new lease accounting standard, certain line items have been adjusted on our opening balance sheets as of January 1, 2018 and December 31, 2018 to conform to the current period presentation. As of January 1, 2018, the line items impacted and adjustments consist of: the addition of $50.0 million in ROU assets, $6.3 million in current operating lease liabilities, $46.9 million in non-current operating lease liabilities, and $1.4 million in retained earnings; and the removal of $0.1 million of intangible assets, $2.6 million in deferred rent, $0.5 million of unfavorable operating lease liabilities, and $1.5 million in deferred gains associated with prior sale leaseback transactions. As of December 31, 2018, the line items impacted and adjustments consist of: the addition of $52.3 million in ROU assets, $6.7 million in current operating lease liabilities, $49.0 million in non-current operating lease liabilities, and $1.3 million in retained earnings; and the removal of $0.1 million of intangible assets, $2.8 million in deferred rent, $0.4 million of unfavorable operating lease liabilities, and $1.4 million in deferred gains associated with prior sale leaseback transactions. Additionally, the Consolidated Statement of Operations for the three and six months ended July 1, 2018, reflects an increase in general and administrative expense of approximately $32,000 and $64,000, respectively. Refer to Note 9 for further details. In February 2018, the FASB issued ASU No. 2018-02, Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income ("ASU 2018-02"). ASU 2018-02 provided financial statement preparers with an option to reclassify stranded tax effects within accumulated other comprehensive income to retained earnings in each period in which the effect of the change in the U.S. federal corporate income tax rate in the Tax Cuts and Jobs Act of 2017 (or portion thereof) was recorded. ASU 2018-02 is effective for fiscal years beginning after December 15, 2018. The Company adopted ASU 2018-02 effective December 31, 2018, and elected to reclassify the income tax effects of the 2017 Tax Cuts and Jobs Act from Accumulated Other Comprehensive Income (Loss) to retained earnings. Adoption did not have a material impact on the Company's consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, Revenue with Contracts from Customers (Topic 606) ("ASU 2014-09"). ASU 2014-09 supersedes the current revenue recognition guidance, including industry-specific guidance. This ASU and subsequently issued amendments, introduce a five-step model to achieve its core principal of the entity recognizing revenue to depict the transfer of goods or services to customers at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In August 2015, the FASB issued ASU No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, which delayed the effective date of ASU 2014-09 for public companies to January 1, 2018. The FASB also agreed to allow entities to choose to adopt the standard as of the original effective date. The requirements for these standards relating to Topic 606 were effective for interim and annual periods beginning after December 15, 2017. The Company adopted ASU 2014-09 effective as of January 1, 2018, using the modified retrospective transition method to all existing contracts that were not substantially completed at the adoption date. We finalized our analysis and the adoption of ASU 2014-09 which did not have a material impact on the timing or amount of revenue recognized as compared to the Company's previous revenue recognition practices.

NATURE OF BUSINESS AND BASIS OF PRESENTATION (Tables)

6 Months Ended

Jun. 30, 2019

Accounting Policies [Abstract]

Disaggregation of Revenue

In the following table, revenue is disaggregated by product mix.



Disaggregated Revenue

Product	Three Months Ended June 30, 2019		Three Months Ended July 1, 2018
Food	$	32,726,130	$	31,002,227
Alcohol	6,194,115		6,036,846
Total	$	38,920,245	$	37,039,073

Product	Six Months Ended June 30, 2019		Six Months Ended July 1, 2018
Food	$	66,749,792	$	64,009,936
Alcohol	12,738,537		12,562,094
Total	$	79,488,329	$	76,572,030

(Tables)

6 Months Ended

Jun. 30, 2019

Guarantees [Abstract]

Schedule of Guarantor Obligations

The following table discloses the guarantee expiration of all Bagger Dave's leases that include a guarantee by the Company as of June 30, 2019:



Guarantee Expiration	Future guaranteed lease payments
Less than six years	$	821,042
Six to eleven years	6,032,793
Total	$	6,853,835

Property and Equipment (Tables)

6 Months Ended

Jun. 30, 2019

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

Property and equipment are comprised of the following assets:



	June 30, 2019			December 30, 2018
Equipment	$	28,210,215		$	27,541,376
Furniture and fixtures	6,819,655			6,742,523
Leasehold improvements	57,497,865			57,344,678
Restaurant construction in progress	249,041			439,321
Total	92,776,776			92,067,898
Less accumulated depreciation	(62,240,040		)	(57,644,553		)
Property and equipment, net	$	30,536,736		$	34,423,345

Intangible Assets (Tables)

6 Months Ended

Jun. 30, 2019

Intangible Assets, Net (Excluding Goodwill) [Abstract]

Schedule of Finite-Lived Intangible Assets

Intangible assets are comprised of the following:



	June 30, 2019			December 30, 2018
Amortized intangible assets
Franchise fees	$	1,305,642		$	1,305,642
Trademark	2,500			2,500
Non-compete	76,560			76,560
Total	1,384,702			1,384,702
Less accumulated amortization	(575,824		)	(534,540		)
Total amortized intangible assets, net	808,878			850,162

Unamortized intangible assets
Liquor licenses	1,256,327			1,256,327
Total intangible assets, net	$	2,065,205		$	2,106,489

Other Accrued Liabilities (Tables)

6 Months Ended

Jun. 30, 2019

Payables and Accruals [Abstract]

Other Accrued Liabilities



	June 30, 2019		December 30, 2018
Sales tax payable	$	904,126	$	940,165
Accrued interest	413,509		484,535
Accrued royalty fees	140,608		173,189
Accrued property taxes	709,957		224,865
Accrued loyalty rewards	1,018,161		847,434
Other	303,427		151,047
Total other accrued liabilities	$	3,489,788	$	2,821,235

Debt (Tables)

6 Months Ended

Jun. 30, 2019

Debt Disclosure [Abstract]

Schedule of Long-term Debt

Debt consists of the following obligations:



	June 30, 2019			December 30, 2018
$120.0 million term loan - the rate at June 30, 2019 and December 30, 2018 was 5.94% and 5.85%, respectively.	$	74,698,615		$	79,698,616
$30.0 million development line of credit, converted to the DF Term Loan in December 2016 and June 2018. The rate at June 30, 2019 and December 30, 2018 was 5.94% and 5.85%, respectively.	17,204,637			18,111,259
$5.0 million revolving line of credit - the rate at June 30, 2019 and December 30, 2018 was 5.93% and 6.01%, respectively.	5,000,000			5,000,000
Unamortized discount and debt issuance costs	(259,077		)	(387,245		)
Total debt	96,644,175			102,422,630

Less current portion	(96,644,175		)	(11,515,093		)
Long-term debt, net of current portion	$	—		$	90,907,537

Fair Values of Derivative Instruments

The following tables summarize the fair value of derivative instruments designated as cash flow hedges which were outstanding:



			June 30, 2019
			Notional amounts		Derivative assets		Derivative liabilities
Interest rate swaps	Rate	Expires
January 2015	1.8%	December 2019	$	22,500,000	$	31,391	$	—
August 2015	2.3%	June 2020	58,189,584		—		304,820
Total			$	80,689,584	$	31,391	$	304,820



			December 30, 2018
			Notional amounts		Derivative assets		Derivative liabilities
Interest rate swaps	Rate	Expires
April 2012	1.4%	April 2019	$	761,905	$	1,689	$	—
January 2015	1.8%	December 2019	25,809,524		152,011		—
August 2015	2.3%	June 2020	58,930,655		225,426		—
Total			$	85,502,084	$	379,126	$	—

- 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

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28541-108399

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21506-112644

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28551-108399

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21521-112644

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21538-112644

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21475-112644

+ Details

Share-Based Compensation (Tables)

6 Months Ended

Jun. 30, 2019

Share-based Payment Arrangement [Abstract]

Nonvested Restricted Stock Shares Activity

The following table presents the restricted stock transactions during the six-month period ended June 30, 2019:



	Number of Restricted Stock Shares
Unvested, December 30, 2018	1,274,839
Granted	87,500
Vested	(230,529	)
Vested shares tax portion	(60,753	)
Expired/Forfeited	(6,500	)
Unvested, June 30, 2019	1,064,557

The following table presents the restricted stock transactions during the six-month period ended July 1, 2018:



	Number of Restricted Stock Shares
Unvested, December 31, 2017	531,000
Granted	354,430
Vested	(91,396	)
Vested shares tax portion	(19,353	)
Expired/Forfeited	(6,085	)
Unvested, July 1, 2018	768,596

Leases (Tables)

6 Months Ended

Jun. 30, 2019

Leases, Operating [Abstract]

Schedule of Future Minimum Rental Payments for Operating Leases

s located in stand-alone buildings and/or end-cap positions in strip malls, with a few being in strip mall in-line positions. The Company's initial restaurant lease terms range from 10-20 years and frequently require us to pay variable lease costs, which include a proportionate share of real estate taxes, insurance, common area maintenance, and other operating costs. Typically, our restaurant operating lease renewal options allow us to extend the lease terms for periods of five to 10 years, though the options are not recognized in the ROU assets or lease liabilities. Some restaurant leases provide for contingent rental payments payable only when sales exceed certain thresholds. The sales thresholds were not met and no contingent rental payments were incurred during the three-month periods ended June 30, 2019 and July 1, 2018 and six-month periods ended June 30, 2019 and July 1, 2018. Most of our real estate leases incorporate incremental rent increases based on the passage of time.

An election was made by the Company to not account for short-term leases of 12 months or less on the balance sheet.

Significant Assumptions and Judgments

Allocation of consideration - The Company has non-real estate leases that contain both a service component and equipment. In most cases, the Company has obtained stand-alone pricing from our vendors for the restaurant equipment that is leased in order to allocate the contract consideration between the lease and non-lease components.

Discount rate - The Company does not know the rate implicit in its leases and, as a result, we use our estimated incremental borrowing rate. The estimated rate is based on a risk free rate plus a risk-adjusted margin. We believe that this rate is indicative of a fully-collateralized borrowing rate that would have been used in the particular circumstances of our leases.

Amounts Recognized in the Financial Statements



	Three months ended						Six Months Ended
	June 30, 2019			July 1, 2018			June 30, 2019			July 1, 2018
Lease cost:
Operating lease cost	$	2,360,271		$	2,362,872		$	4,711,808		$	4,717,773
Variable lease cost	763,608			566,183			1,480,984			1,250,761
Sublease income	(61,100		)	(61,100		)	(122,200		)	(85,663		)
Total lease cost	$	3,062,779		$	2,867,955		$	6,070,592		$	5,882,871

Supplemental information:
Cash paid for operating lease liabilities	$	2,340,653		$	2,357,135		4,677,437			4,707,086
ROU assets obtained in exchange for new operating lease liabilities ⁽¹⁾	$	641,126		$	1,731,337		641,126			52,195,464
Weighted-average remaining lease term - operating leases	9.1 Years			9.8 Years			9.1 Years			9.8 Years
Weighted-average discount rate - operating leases	6.0		%	6.0		%	6.0		%	6.0		%

⁽¹⁾Amounts for the six months ended July 1, 2018 include the transition adjustment for the adoption of ASU 2016-02 discussed in Note 1

Scheduled future undiscounted minimum lease payments for each of the next five years and thereafter for non-cancelable operating leases with initial or remaining lease terms in excess of one year at June 30, 2019 are summarized as follows:



Year	Amount
Remainder of 2019	$	4,650,228
2020	9,297,725
2021	8,696,402
2022	7,913,344
2023	6,996,589
Thereafter	32,429,990
Total lease payments	69,984,278
Less: imputed interest	(16,800,608		)
Present value of lease liabilities	$	53,183,670

Lease, Cost [Table Text Block]

Amounts Recognized in the Financial Statements



	Three months ended						Six Months Ended
	June 30, 2019			July 1, 2018			June 30, 2019			July 1, 2018
Lease cost:
Operating lease cost	$	2,360,271		$	2,362,872		$	4,711,808		$	4,717,773
Variable lease cost	763,608			566,183			1,480,984			1,250,761
Sublease income	(61,100		)	(61,100		)	(122,200		)	(85,663		)
Total lease cost	$	3,062,779		$	2,867,955		$	6,070,592		$	5,882,871

Supplemental information:
Cash paid for operating lease liabilities	$	2,340,653		$	2,357,135		4,677,437			4,707,086
ROU assets obtained in exchange for new operating lease liabilities ⁽¹⁾	$	641,126		$	1,731,337		641,126			52,195,464
Weighted-average remaining lease term - operating leases	9.1 Years			9.8 Years			9.1 Years			9.8 Years
Weighted-average discount rate - operating leases	6.0		%	6.0		%	6.0		%	6.0		%

⁽¹⁾Amounts for the six months ended July 1, 2018 include the transition adjustment for the adoption of ASU 2016-02 discussed in Note 1

Earnings Per Share (Tables)

6 Months Ended

Jun. 30, 2019

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

The following is a reconciliation of basic and fully diluted earnings per common share for the three and six month periods ended June 30, 2019 and July 1, 2018:



	Three Months Ended
	June 30, 2019			July 1, 2018
Net loss	$	(469,257	)	$	(1,172,170	)

Weighted-average shares outstanding	32,081,710			26,474,297
Effect of dilutive securities	—			—
Weighted-average shares outstanding - assuming dilution	32,081,710			26,474,297

Earnings per common share	$	(0.01	)	$	(0.04	)

Earnings per common share - assuming dilution	$	(0.01	)	$	(0.04	)

	Six Months Ended
	June 30, 2019			July 1, 2018
Net loss	$	(413,816	)	$	(1,012,300	)

Weighted-average shares outstanding	32,003,616			26,664,010
Effect of dilutive securities	—			—
Weighted-average shares outstanding - assuming dilution	32,003,616			26,664,010

Earnings per common share	$	(0.01	)	$	(0.04	)

Earnings per common share - assuming dilution	$	(0.01	)	$	(0.04	)

Fair Value of Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2019

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis

The following table presents the fair values for those assets and liabilities measured on a recurring basis as of June 30, 2019:



FAIR VALUE MEASUREMENTS
Description	Level 1		Level 2			Level 3		Asset/(Liability) Total
Interest rate swaps	$	—	$	(273,430	)	$	—	$	(273,430	)
Lease guarantee liability	—		(254,418		)	—		(254,418		)
Total	$	—	$	(527,848	)	$	—	$	(527,848	)

The following table presents the fair values for those assets and liabilities measured on a recurring basis as of December 30, 2018:



FAIR VALUE MEASUREMENTS
Description	Level 1		Level 2			Level 3		Asset/(Liability) Total
Interest rate swaps	$	—	$	379,126		$	—	$	379,126
Lease guarantee liability	—		(282,084		)	—		(282,084		)
Total	$	—	$	97,042		$	—	$	97,042

Accumulated Other Comprehensive Income (Loss) (Tables)

6 Months Ended

Jun. 30, 2019

Stockholders' Equity Note [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss)

The following table summarizes each component of Accumulated Other Comprehensive Income (Loss) ("AOCI"):



	Three Months Ended June 30, 2019			Three Months Ended July 1, 2018
	Interest Rate Swaps			Interest Rate Swaps
Beginning balance	$	114,338		$	425,134

Gain (loss) recorded	(418,162		)	301,066
Tax benefit (expense)	30,394			(63,224		)
Other comprehensive income (loss)	(387,768		)	237,842

Ending balance AOCI	$	(273,430	)	$	662,976

	Six Months Ended June 30, 2019			Six Months Ended July 1, 2018
	Interest Rate Swaps			Interest Rate Swaps
Beginning balance	$	355,293		$	(283,208	)

Gain (loss) recorded	(652,556		)	1,032,423
Tax benefit (expense)	79,617			(86,239		)
Adoption of ASU 2018-02 (Note 1)	(55,784		)	—
Other comprehensive income (loss)	(628,723		)	946,184

Ending balance AOCI	$	(273,430	)	$	662,976

NATURE OF BUSINESS AND BASIS OF PRESENTATION (Details)		3 Months Ended		6 Months Ended		12 Months Ended
NATURE OF BUSINESS AND BASIS OF PRESENTATION (Details)	Jul. 24, 2018 USD ($) $ / shares shares	Jun. 30, 2019 USD ($) restaurant	Jul. 01, 2018 USD ($)	Jun. 30, 2019 USD ($) restaurant segment	Jul. 01, 2018 USD ($)	Dec. 30, 2018 USD ($)	Dec. 31, 2018 USD ($)	Jan. 01, 2018 USD ($)	Jun. 29, 2015 USD ($)
Segment Reporting Information [Line Items]
Operating lease right-of-use assets		$ 49,863,338		$ 49,863,338
Long-term Debt		96,644,175		$ 96,644,175		$ 102,422,630
Breakage rate of loyalty program				32.00%
Number of reportable segments \| segment				1
Senior secured credit facility									$ 155,000,000.0
Proceeds from Issuance of Common Stock						4,600,000
Current portion of operating lease liabilities		6,303,830		$ 6,303,830
Operating lease liabilities, less current portion		46,879,840		46,879,840
Cumulative Effect of New Accounting Principle in Period of Adoption								$ 1,395,492
Intangible assets, net		2,065,205		2,065,205		2,106,489
General and administrative expenses		$ 1,923,022	$ 2,169,732	$ 4,162,969	$ 4,423,660
Retained Earnings
Segment Reporting Information [Line Items]
Cumulative Effect of New Accounting Principle in Period of Adoption							$ 55,784	1,395,492
BWW
Segment Reporting Information [Line Items]
Number of restaurants \| restaurant		64		64
BWW \| Michigan
Segment Reporting Information [Line Items]
Number of restaurants \| restaurant		20		20
BWW \| Indiana
Segment Reporting Information [Line Items]
Number of restaurants \| restaurant		5		5
BWW \| Missouri
Segment Reporting Information [Line Items]
Number of restaurants \| restaurant		15		15
BWW \| Florida
Segment Reporting Information [Line Items]
Number of restaurants \| restaurant		17		17
BWW \| Illinois
Segment Reporting Information [Line Items]
Number of restaurants \| restaurant		7		7
Senior Secured Credit Facility \| Revolving Credit Facility
Segment Reporting Information [Line Items]
Senior secured credit facility		$ 5,000,000		$ 5,000,000		5,000,000			$ 5,000,000
IPO [Member]
Segment Reporting Information [Line Items]
Number of shares issued (in shares) \| shares	6,000,000
Price per share (in dollars per share) \| $ / shares	$ 1.00
Consideration received	$ 5,300,000
Stockholder [Member] \| IPO [Member]
Segment Reporting Information [Line Items]
Number of shares issued (in shares) \| shares	700,000
Accounting Standards Update 2016-02 [Member]
Segment Reporting Information [Line Items]
Deferred Rent Credit							(2,800,000)	(2,600,000)
Off-market Lease, Unfavorable						(400,000)		(500,000)
Operating lease right-of-use assets							52,300,000	50,000,000
Current portion of operating lease liabilities							6,700,000	6,300,000
Operating lease liabilities, less current portion							49,000,000	46,900,000
Intangible assets, net						$ (100,000)		(100,000)
Sale Leaseback Transaction, Deferred Gain, Net							(1,400,000)	(1,500,000)
General and administrative expenses			$ 32,000		$ 64,000
Accounting Standards Update 2016-02 [Member] \| Retained Earnings
Segment Reporting Information [Line Items]
Cumulative Effect of New Accounting Principle in Period of Adoption							$ 1,300,000	$ 1,400,000

NATURE OF BUSINESS AND BASIS OF PRESENTATION Disaggregation of Revenue (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Segment Reporting Information [Line Items]
Revenue	$ 38,920,245	$ 37,039,073	$ 79,488,329	$ 76,572,030
Food
Segment Reporting Information [Line Items]
Revenue	32,726,130	31,002,227	66,749,792	64,009,936
Alcohol
Segment Reporting Information [Line Items]
Revenue	$ 6,194,115	$ 6,036,846	$ 12,738,537	$ 12,562,094

(Details) $ in Millions	6 Months Ended
(Details) $ in Millions	Jun. 30, 2019 USD ($) restaurant	Dec. 30, 2018 USD ($)
Guarantor Obligations [Line Items]
Number of restaurants re-leased to unaffiliated parties \| restaurant	3
Property Lease Guarantee
Guarantor Obligations [Line Items]
Number of restaurants \| restaurant	9
Guarantee liability \| $	$ 0.3	$ 0.3
Future minimum lease payments due \| $	$ 6.9
Minimum
Guarantor Obligations [Line Items]
Guarantee term	8 months
Maximum
Guarantor Obligations [Line Items]
Guarantee term	11 years

Lease Schedule (Details)	Jun. 30, 2019 USD ($)
Guarantor Obligations [Line Items]
Total	$ 69,984,278
Property Lease Guarantee
Guarantor Obligations [Line Items]
Less than six years	821,042
Six to eleven years	6,032,793
Total	$ 6,853,835

Property and Equipment (Details) - USD ($)	Jun. 30, 2019	Dec. 30, 2018
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 92,776,776	$ 92,067,898
Less accumulated depreciation	(62,240,040)	(57,644,553)
Property and equipment, net	30,536,736	34,423,345
Equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	28,210,215	27,541,376
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	6,819,655	6,742,523
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	57,497,865	57,344,678
Restaurant construction in progress
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 249,041	$ 439,321

Intangible Assets (Details) - USD ($)	3 Months Ended		6 Months Ended
Intangible Assets (Details) - USD ($)	Jun. 30, 2019	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018	Dec. 30, 2018
Amortized intangible assets
Franchise fees	$ 1,305,642		$ 1,305,642		$ 1,305,642
Trademark	2,500		2,500		2,500
Non-compete	76,560		76,560		76,560
Total	1,384,702		1,384,702		1,384,702
Less accumulated amortization	(575,824)		(575,824)		(534,540)
Total amortized intangible assets, net	808,878		808,878		850,162
Unamortized intangible assets
Liquor licenses	1,256,327		1,256,327		1,256,327
Total intangible assets, net	2,065,205		2,065,205		$ 2,106,489
Amortization expense	$ 21,029	$ 20,805	$ 42,058	$ 41,610
Aggregate weighted-average amortization period			7 years 6 months

Other Accrued Liabilities (Details) - USD ($)	Jun. 30, 2019	Dec. 30, 2018
Payables and Accruals [Abstract]
Sales tax payable	$ 904,126	$ 940,165
Accrued interest	413,509	484,535
Accrued royalty fees	140,608	173,189
Accrued property taxes	709,957	224,865
Accrued loyalty rewards	1,018,161	847,434
Other	303,427	151,047
Accrued Liabilities, Current	$ 3,489,788	$ 2,821,235

Debt (Details) - USD ($)	6 Months Ended
Debt (Details) - USD ($)	Jun. 30, 2019	Dec. 30, 2018
Debt Instrument [Line Items]
Percentage Of Lenders Needed To Obtain Waiver	50.10%
Unamortized discount and debt issuance costs	$ (259,077)	$ (387,245)
Total	96,644,175	102,422,630
Less current portion	(96,644,175)	(11,515,093)
Long-term debt, net of current portion	0	90,907,537
Term Loan \| June 2020 Term Loan
Debt Instrument [Line Items]
Notes payable	74,698,615	79,698,616
Line of Credit \| June 2020 DLOC
Debt Instrument [Line Items]
Notes payable	17,204,637	18,111,259
Revolving Credit Facility \| Senior Secured Credit Facility
Debt Instrument [Line Items]
Notes payable	$ 5,000,000	$ 5,000,000
Minimum \| London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread	2.25%
Minimum \| Base Rate
Debt Instrument [Line Items]
Basis spread	1.25%
Maximum \| London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread	3.50%
Maximum \| Base Rate
Debt Instrument [Line Items]
Basis spread	2.50%

Debt (Narrative) (Details)				3 Months Ended		6 Months Ended		12 Months Ended
Debt (Narrative) (Details)	Jul. 24, 2018 USD ($) $ / shares shares	Dec. 23, 2016 USD ($)	Jun. 29, 2015 USD ($)	Jun. 30, 2019 USD ($) agreement	Jul. 01, 2018 USD ($)	Jun. 30, 2019 USD ($) agreement	Jul. 01, 2018 USD ($)	Dec. 30, 2018 USD ($)
Debt Instrument [Line Items]
Senior secured credit facility			$ 155,000,000.0
Debt issuance costs								$ 197,889
Unamortized discount and debt issuance costs				$ 259,077		$ 259,077		387,245
Interest expense				$ 1,477,397	$ 1,609,987	$ 2,982,732	$ 3,256,031
Proceeds from Issuance of Common Stock								4,600,000
Percentage Of Lenders Needed To Obtain Waiver						50.10%
Interest Rate Swap
Debt Instrument [Line Items]
Number of interest rate swap agreements \| agreement				2		2
Term Loan
Debt Instrument [Line Items]
Senior secured credit facility			$ 120,000,000
Debt payment term			12 years
Scheduled monthly principal and interest paymеnts			$ 980,906
Line of Credit \| Development Line of Credit
Debt Instrument [Line Items]
Senior secured credit facility			30,000,000
Senior Secured Credit Facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Senior secured credit facility			$ 5,000,000	$ 5,000,000		$ 5,000,000		5,000,000
Notes payable				$ 5,000,000		$ 5,000,000		$ 5,000,000
Interest rate				5.93%		5.93%		6.01%
June 2020 DLOC \| Term Loan Facility
Debt Instrument [Line Items]
Senior secured credit facility				$ 3,100,000		$ 3,100,000		$ 18,200,000
June 2020 DLOC \| Line of Credit
Debt Instrument [Line Items]
Senior secured credit facility				30,000,000		30,000,000		30,000,000
Notes payable				$ 17,204,637		$ 17,204,637		$ 18,111,259
Interest rate				5.94%		5.94%		5.85%
June 2020 Term Loan \| Term Loan
Debt Instrument [Line Items]
Senior secured credit facility				$ 120,000,000		$ 120,000,000		$ 120,000,000
Notes payable				$ 74,698,615		$ 74,698,615		$ 79,698,616
Interest rate				5.94%		5.94%		5.85%
DF Term Loan \| Line of Credit \| Development Line of Credit
Debt Instrument [Line Items]
Canceled amount of debt previously available		$ 6,800,000
Remaining borrowing capacity		$ 5,000,000
London Interbank Offered Rate (LIBOR) \| Maximum
Debt Instrument [Line Items]
Basis spread						3.50%
London Interbank Offered Rate (LIBOR) \| Maximum \| June 2020 DLOC \| Line of Credit
Debt Instrument [Line Items]
Interest rate				3.50%		3.50%		3.50%
London Interbank Offered Rate (LIBOR) \| Maximum \| Revolving Credit Facility \| Senior Secured Credit Facility
Debt Instrument [Line Items]
Interest rate				3.50%		3.50%		3.50%
London Interbank Offered Rate (LIBOR) \| Maximum \| June 2020 Term Loan \| Term Loan
Debt Instrument [Line Items]
Interest rate				3.50%		3.50%		3.50%
London Interbank Offered Rate (LIBOR) \| Minimum
Debt Instrument [Line Items]
Basis spread						2.25%
London Interbank Offered Rate (LIBOR) \| Minimum \| June 2020 DLOC \| Line of Credit
Debt Instrument [Line Items]
Interest rate				2.25%		2.25%		2.25%
London Interbank Offered Rate (LIBOR) \| Minimum \| Revolving Credit Facility \| Senior Secured Credit Facility
Debt Instrument [Line Items]
Interest rate				2.25%		2.25%		2.25%
London Interbank Offered Rate (LIBOR) \| Minimum \| June 2020 Term Loan \| Term Loan
Debt Instrument [Line Items]
Interest rate				2.25%		2.25%		2.25%
Base Rate \| Maximum
Debt Instrument [Line Items]
Basis spread						2.50%
Base Rate \| Maximum \| June 2020 DLOC \| Line of Credit
Debt Instrument [Line Items]
Interest rate				2.50%		2.50%		2.50%
Base Rate \| Maximum \| Revolving Credit Facility \| Senior Secured Credit Facility
Debt Instrument [Line Items]
Interest rate				2.50%		2.50%		2.50%
Base Rate \| Maximum \| June 2020 Term Loan \| Term Loan
Debt Instrument [Line Items]
Interest rate				2.50%		2.50%		2.50%
Base Rate \| Minimum
Debt Instrument [Line Items]
Basis spread						1.25%
Base Rate \| Minimum \| June 2020 DLOC \| Line of Credit
Debt Instrument [Line Items]
Interest rate				1.25%		1.25%		1.25%
Base Rate \| Minimum \| Revolving Credit Facility \| Senior Secured Credit Facility
Debt Instrument [Line Items]
Interest rate				1.25%		1.25%		1.25%
Base Rate \| Minimum \| June 2020 Term Loan \| Term Loan
Debt Instrument [Line Items]
Interest rate				1.25%		1.25%		1.25%
IPO [Member]
Debt Instrument [Line Items]
Number of shares issued (in shares) \| shares	6,000,000
Price per share (in dollars per share) \| $ / shares	$ 1.00
Consideration received	$ 5,300,000
Stockholder [Member] \| IPO [Member]
Debt Instrument [Line Items]
Number of shares issued (in shares) \| shares	700,000

Debt (Fair Value of derivative Instruments) (Details) - Cash Flow Hedging - USD ($)	Jun. 30, 2019	Dec. 30, 2018
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amounts	$ 80,689,584	$ 85,502,084
Derivative assets	31,391	379,126
Derivative liabilities	$ 304,820	$ 0
April 2019
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Rate		1.40%
Notional amounts		$ 761,905
Derivative assets		1,689
Derivative liabilities		$ 0
December 2019
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Rate	1.80%	1.82%
Notional amounts	$ 22,500,000	$ 25,809,524
Derivative assets	31,391	152,011
Derivative liabilities	$ 0	$ 0
June 2020
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Rate	2.30%	2.30%
Notional amounts	$ 58,189,584	$ 58,930,655
Derivative assets	0	225,426
Derivative liabilities	$ 304,820	$ 0

Share-Based Compensation (Narrative) (Details)	1 Months Ended	3 Months Ended				6 Months Ended		12 Months Ended
Share-Based Compensation (Narrative) (Details)	Jul. 30, 2010 $ / shares shares	Jun. 30, 2019 USD ($) $ / shares shares	Mar. 31, 2019 USD ($) shares	Jul. 01, 2018 USD ($) shares	Apr. 01, 2018 USD ($) shares	Jun. 30, 2019 USD ($) $ / shares shares	Jul. 01, 2018 USD ($) $ / shares shares	Dec. 25, 2016 offering_period	Dec. 30, 2018 $ / shares shares	Dec. 31, 2017 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation \| $		$ 152,570	$ 168,338	$ 153,027	$ 234,758	$ 300,000	$ 400,000
Preferred stock, shares authorized		10,000,000				10,000,000			10,000,000
Preferred stock, par value (in dollars per share) \| $ / shares		$ 0.0001				$ 0.0001			$ 0.0001
Preferred stock, shares issued		0				0			0
Preferred stock, shares outstanding		0				0			0
Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares issued under the ESPP		20,891	32,834	18,629	14,374	53,725	33,003
Share-based compensation \| $		$ 18	$ 5	$ 4	$ 20
Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted (in shares)	210,000
Expiration period	6 years
Options, exercise price (in dollars per share) \| $ / shares	$ 2.50
Number of shares reserved for future issuance									150,000
Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized (in shares)		2,500,000				2,500,000
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for future awards		22,189				22,189
Number of shares reserved for future issuance									250,000
Number of offering periods \| offering_period								4
ESPP \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Purchase price, percentage								85.00%
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unvested restricted stock (in shares)		1,064,557				1,064,557			1,274,839	531,000
Granted (in shares)						87,500	354,430
Weighted average grant date fair value (dollars per share) \| $ / shares						$ 0.87	$ 1.29
Restricted Stock \| Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized stock-based compensation expense \| $		$ 900,000				$ 900,000
Weighted-average vesting period						2 years 5 months
Total fair value of shares vested \| $						$ 500,000	$ 300,000
Number of shares available for future awards		1,200,000				1,200,000
Restricted Stock \| Stock Incentive Plan \| Ratably over 3 years
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period								3 years
Restricted Stock \| Stock Incentive Plan \| One year period
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period						1 year
Restricted Stock \| Stock Incentive Plan \| 3 Year anniversary
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period						3 years

Share-Based Compensation (Restricted Shares Transactions) (Details) - Restricted Stock - shares	6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Unvested, beginning of period (in shares)	1,274,839	531,000
Granted (in shares)	87,500	354,430
Vested (in shares)	(230,529)	(91,396)
Vested shares tax portion (in shares)	(60,753)	(19,353)
Expired/Forfeited (in shares)	(6,500)	(6,085)
Unvested, end of period (in shares)	1,064,557

Income Taxes (Details)	3 Months Ended		6 Months Ended
Income Taxes (Details)	Jun. 30, 2019	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Income Tax Disclosure [Abstract]
Effective income tax rate	11.70%	(11.60%)	18.90%	(31.10%)

Leases (Narrative) (Details)	Jun. 30, 2019 ft²
Lessee, Lease, Description [Line Items]
Lessee, Operating Lease, Lease Not yet Commenced, Term of Contract	7 years 9 months
Minimum
Lessee, Lease, Description [Line Items]
Lessee, Operating Lease, Term of Contract	10 years
Lessee, Operating Lease, Renewal Term	5 years
Size Of Restaurant	5,300
Maximum
Lessee, Lease, Description [Line Items]
Lessee, Operating Lease, Term of Contract	20 years
Lessee, Operating Lease, Renewal Term	10 years
Size Of Restaurant	13,500

Leases (Amounts Recognized in the Financial Statements (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Lease, Cost [Abstract]
Operating lease cost	$ 2,360,271	$ 2,362,872	$ 4,711,808	$ 4,717,773
Variable lease cost	763,608	566,183	1,480,984	1,250,761
Sublease income	(61,100)	(61,100)	(122,200)	(85,663)
Total lease cost	3,062,779	2,867,955	6,070,592	5,882,871
Cash paid for operating lease liabilities	2,340,653	2,357,135	4,677,437	4,707,086
ROU assets obtained in exchange for new operating lease liabilities	$ 641,126	$ 1,731,337	$ 641,126	$ 52,195,464
Weighted-average remaining lease term - operating leases	9 years 1 month	9 years 10 months	9 years 1 month	9 years 10 months
Weighted-average discount rate - operating leases	6.00%	6.00%	6.00%	6.00%

Leases (Future Minimum Lease Payments) (Details)	Jun. 30, 2019 USD ($)
Future Minimum Lease Payments [Abstract]
Lessee, Operating Lease, Liability, Payments, Remainder of Fiscal Year	$ 4,650,228
Lessee, Operating Lease, Liability, Payments, Due Year Two	9,297,725
Lessee, Operating Lease, Liability, Payments, Due Year Three	8,696,402
Lessee, Operating Lease, Liability, Payments, Due Year Four	7,913,344
Lessee, Operating Lease, Liability, Payments, Due Year Five	6,996,589
Lessee, Operating Lease, Liability, Payments, Due	32,429,990
Total	69,984,278
Less: imputed interest	(16,800,608)
Present value of lease liabilities	$ 53,183,670

Commitments and Contingencies (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Loss Contingencies [Line Items]
Royalty fees, percentage	5.00%		5.00%
Royalty fees	$ 1,900	$ 1,800	$ 3,900	$ 3,800
Advertising Fund Contribution Expenses
Loss Contingencies [Line Items]
Advertising fund contribution expenses	$ 1,100	$ 1,200	$ 2,400	$ 2,500
Minimum \| Global
Loss Contingencies [Line Items]
Advertising fund contributions	3.00%		3.00%
Minimum \| Certain Cities
Loss Contingencies [Line Items]
Advertising fund contributions	0.25%		0.25%
Maximum \| Global
Loss Contingencies [Line Items]
Advertising fund contributions	3.15%		3.15%
Maximum \| Certain Cities
Loss Contingencies [Line Items]
Advertising fund contributions	0.50%		0.50%
Potential Penalty Per Undeveloped Restaurant
Loss Contingencies [Line Items]
Modernization costs for a restaurant, minimum			$ 50
Modernization costs for a restaurant, maximum			$ 1,300

Earnings Per Share (Details) - shares	3 Months Ended		6 Months Ended
Earnings Per Share (Details) - shares	Jun. 30, 2019	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Restricted Stock
Class of Stock [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,064,057	768,596	1,064,057	768,596
Share-based Payment Arrangement, Option [Member]
Class of Stock [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	150,000	180,000	150,000	180,000

Earnings Per Share EPS (Details) - USD ($)	3 Months Ended				6 Months Ended
Earnings Per Share EPS (Details) - USD ($)	Jun. 30, 2019	Mar. 31, 2019	Jul. 01, 2018	Apr. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Earnings Per Share [Abstract]
Net loss	$ (469,257)	$ 55,441	$ (1,172,170)	$ 159,870	$ (413,816)	$ (1,012,300)
Weighted-average shares outstanding (in shares)	32,081,710		26,474,297		32,003,616	26,664,010
Effect of dilutive securities (in shares)	0		0		0	0
Weighted-average shares outstanding - assuming dilution (in shares)	32,081,710		26,474,297		32,003,616	26,664,010
Basic and diluted earnings per share (in dollars per share)	$ (0.01)		$ (0.04)		$ (0.01)	$ (0.04)
Earnings per common share - assuming dilution (in dollars per share)	$ (0.01)		$ (0.04)		$ (0.01)	$ (0.04)

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 55
-Paragraph 52
-URI http://asc.fasb.org/extlink&oid=117327953&loc=d3e4984-109258

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=117326831&loc=d3e1252-109256

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(23))
-URI http://asc.fasb.org/extlink&oid=116637391&loc=SL114874048-224260

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22694-107794

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=117326831&loc=d3e1337-109256

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(21))
-URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 60B
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=117326831&loc=SL5780133-109256

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(19))
-URI http://asc.fasb.org/extlink&oid=116637232&loc=SL114874131-224263

+ Details

- Definition

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

+ References + Details

Supplemental Cash Flows Information (Details) - USD ($)	3 Months Ended		6 Months Ended
Supplemental Cash Flows Information (Details) - USD ($)	Jun. 30, 2019	Jul. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Supplemental Cash Flow Elements [Abstract]
Cash paid for interest	$ 1,400,000	$ 1,600,000	$ 2,900,000	$ 3,100,000
Cash paid for income taxes	$ 0	$ 0	10,582	195
Property and Equipment
Property, Plant and Equipment [Line Items]
Property and equipment not yet paid			$ 300,000	$ 100,000

Fair Value of Financial Instruments (Details) - USD ($)	3 Months Ended	6 Months Ended	12 Months Ended
Fair Value of Financial Instruments (Details) - USD ($)	Jun. 30, 2019	Jun. 30, 2019	Dec. 30, 2018
Fair Value Disclosures [Abstract]
Level 2 to level 1 transfers, assets	$ 0	$ 0	$ 0
Level 2 to level 1 transfers, liabilities	0	0	0
Asset transfers into level 3	0	0	0
Liability transfers into level 3	0	0	0
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term Debt	96,644,175	96,644,175	102,422,630
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swaps	(273,430)	(273,430)
Interest rate swaps			379,126
Guarantees, Fair Value Disclosure	(254,418)	(254,418)	(282,084)
Total	(527,848)	(527,848)	97,042
Fair Value, Measurements, Recurring \| Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swaps	0	0
Interest rate swaps			0
Guarantees, Fair Value Disclosure	0	0	0
Total	0	0	0
Fair Value, Measurements, Recurring \| Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swaps	(273,430)	(273,430)
Interest rate swaps			379,126
Guarantees, Fair Value Disclosure	(254,418)	(254,418)	(282,084)
Total	(527,848)	(527,848)	97,042
Fair Value, Measurements, Recurring \| Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swaps	0	0
Interest rate swaps			0
Guarantees, Fair Value Disclosure	0	0	0
Total	$ 0	$ 0	$ 0

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2019	Jul. 01, 2018	Apr. 01, 2018	Jun. 30, 2019	Jul. 01, 2018
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance				$ 355,293
Total other comprehensive income (loss)		$ 237,842	$ 708,342
Ending balance AOCI	$ (273,430)			(273,430)
Interest Rate Swaps
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	114,338	425,134	(283,208)	355,293	$ (283,208)
Gain (loss) recorded	(418,162)	301,066		(652,556)	1,032,423
Tax benefit (expense)	30,394	(63,224)		79,617	(86,239)
Adoption of ASU 2018-02 (Note 1)				(55,784)	0
Total other comprehensive income (loss)	(387,768)	237,842		(628,723)	946,184
Ending balance AOCI	$ (273,430)	$ 662,976	$ 425,134	$ (273,430)	$ 662,976

Subsequent Event (Details) - Subsequent Event [Member]	Jul. 02, 2019 USD ($) shares
Chief Executive Officer [Member]
Subsequent Event [Line Items]
Severance Costs \| $	$ 535,800
Chief Financial Officer [Member]
Subsequent Event [Line Items]
Severance Costs \| $	$ 404,200
Restricted Stock \| Chief Executive Officer [Member]
Subsequent Event [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number \| shares	333,334
Restricted Stock \| Chief Financial Officer [Member]
Subsequent Event [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number \| shares	281,334

Label	Element	Value
AOCI Attributable to Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (55,784)