Quarterly report pursuant to Section 13 or 15(d)

Document and Entity Information

Document and Entity Information - shares
4 Months Ended
Apr. 19, 2020
Jun. 08, 2020
Document and Entity Information    
Document Type 10-Q/A  
Entity File Number 001-34851  
Entity Registrant Name RED ROBIN GOURMET BURGERS, INC.  
Entity Address, Address Line One 6312 S. Fiddlers Green Circle  
Entity Address, Address Line Two Suite 200N  
Entity Address, City or Town Greenwood Village  
Entity Address, State or Province CO  
Entity Address, Postal Zip Code 80111  
City Area Code (303)  
Local Phone Number 846-6000  
Entity Current Reporting Status Yes  
Entity Interactive Data Current Yes  
Entity Shell Company false  
Entity Common Stock, Shares Outstanding   12,913,659
Entity Central Index Key 0001171759  
Current Fiscal Year End Date --12-27  
Document Fiscal Year Focus 2020  
Document Fiscal Period Focus (Q1,Q2,Q3,FY) Q1  
Amendment Flag true  
Document Quarterly Report true  
Document Transition Report false  
Entity Incorporation, State or Country Code DE  
Entity Tax Identification Number 84-1573084  
Entity Filer Category Accelerated Filer  
Entity Small Business false  
Security Exchange Name NASDAQ  
Entity Emerging Growth Company false  
Title of 12(b) Security Common Stock, $0.001 par value  
Trading Symbol RRGB  
Document Period End Date Apr. 19, 2020  
Amendment Description The sole purpose of this Amendment No. 1 on Form 10-Q/A (the “Amendment”) to the Quarterly Report on Form 10-Q of Red Robin Gourmet Burgers, Inc. (the “Company”) for the fiscal quarter ended April 19, 2020 that was filed with the Securities and Exchange Commission (the “SEC”) on June 10, 2020 (the “Form 10-Q”) is to add this Explanatory Note disclosing that, as previously disclosed in the Company’s Current Report on Form 8-K as filed with the SEC on May 29, 2020 (the “Form 8-K”) and in accordance with the SEC’s order under Section 36 of the Exchange Act granting exemptions from specified provisions of the Exchange Act and certain rules thereunder (Release No. 34-88318), as superseded by a subsequent order (Release No. 34-88465) issued on March 25, 2020 (collectively, the “Order”), the Company is relying on the relief provided by the Order to delay filing its Quarterly Report on Form 10-Q for the quarterly period ended April 19, 2020.The Company experienced significant disruptions to its business due to the COVID-19 pandemic and related mandated social distancing and shelter-in-place orders, resulting in previously disclosed temporary closures of 35 Company-owned restaurants across our portfolio and remaining locations shifted to an off-premise only operating model.The considerable effect of the COVID-19 pandemic triggered the need to perform additional impairment assessments of our property and equipment, goodwill, and other intangible assets. Due to the effect of the COVID-19 pandemic, we recognized a material goodwill impairment totaling approximately $95.4 million, and long lived asset impairment losses of approximately $15.5 million in our Quarterly Report. Further, the March 19, 2020 passage of the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) created an opportunity for the Company to carry back net operating losses, which in turn required us to analyze our realization of deferred tax assets related to our job tax credits. We recognized a valuation allowance of $52 million on our deferred tax assets related to our job tax credits. These items represented a substantial undertaking due to the need to develop and analyze several best estimates and assumptions, compounded by the additional difficulty in forecasting operations during the COVID-19 pandemic, including future guest traffic, sales and operating results, discount and royalty rates, and volatility factors.Due to the reporting impacts and disruption to our business of COVID-19, the Company was unable to complete the analyses described above in time to file its Quarterly Report by the original filing deadline. Accordingly, we relied on the Order to postpone the filing of our Quarterly Report to provide us with additional time to finalize these assessments and related disclosure.No other changes have been made to the Quarterly Report on Form 10-Q, except that Part II, Item 6, is also being amended to refer to the updated Exhibit Index that is included herein for the purpose of including abbreviated officer certifications that are being filed herewith