Annual report pursuant to Section 13 and 15(d)

Income Taxes (Details)

v2.4.0.8
Income Taxes (Details) (USD $)
 12 Months Ended
Dec. 29, 2013
Dec. 30, 2012
Dec. 25, 2011
Current:      
Federal $ 4,667,000 $ 3,977,000 $ 2,135,000
State 2,525,000 2,703,000 1,832,000
Deferred:      
Federal 2,755,000 2,115,000 (1,961,000)
State (937,000) (269,000) (495,000)
Provision (benefit) for income taxes 9,010,000 8,526,000 1,511,000
Reconciliation of U.S. federal statutory tax rate to effective tax rate      
Tax provision at U.S. federal statutory rates (as a percent) 35.00% 35.00% 35.00%
State income taxes (as a percent) 2.50% 4.10% 4.00%
FICA tip tax credits (as a percent) 14.80% 15.90% 24.90%
HIRE act tax credit (as a percent) 0.00% 0.00% 7.60%
Effective Income Tax Rate Reconciliation, Tax Credit, Other, Percent (2.50%) 0.00% 0.00%
Other (as a percent) 1.60% (0.10%) 0.30%
Effective tax rate (as a percent) 21.80% 23.10% 6.80%
Current deferred tax assets and liabilities, net:      
Accrued compensation and related costs 8,966,000 8,865,000  
Advance payments 1,754,000 1,083,000  
General business and other tax credits 0 361,000  
Interest rate swap 24,000 (2,000)  
Other current deferred tax assets 2,525,000 1,724,000  
Other current deferred tax liabilities (180,000) (1,188,000)  
Prepaid expenses (3,877,000) (2,823,000)  
Supplies inventory (6,260,000) (5,010,000)  
Current deferred tax assets, net 2,952,000 3,010,000  
Non-current deferred tax assets and liabilities, net:      
Deferred rent 15,505,000 13,896,000  
Stock-based compensation 6,034,000 6,864,000  
General business and other tax credits 7,742,000 9,735,000  
Alternative minimum tax credit 1,262,000 1,262,000  
Accrued compensation and related costs 1,241,000 1,016,000  
Other non-current deferred tax assets 631,000 666,000  
Other non-current deferred tax liabilities (1,056,000) (455,000)  
Goodwill (8,876,000) (7,335,000)  
Property and equipment (26,640,000) (31,547,000)  
Franchise rights 1,440,000 1,163,000  
Interest rate swap (10,000) (3,000)  
Subtotal (2,727,000) (4,738,000)  
Valuation Allowance (290,000) 0  
Non-current deferred tax (liability), net, included in other non-current liabilities (3,017,000) (4,738,000)  
Deferred tax liabilities, net (65,000) (1,728,000)  
General business and other tax credits 7,700,000    
Unrecognized tax benefits      
Beginning of year 335,000 212,000  
Increase due to current year tax positions 140,000 168,000  
Decrease due to current year tax positions 0 (1,000)  
Settlements (19,000) (1,000)  
Reductions related to lapses (55,000) (43,000)  
End of year 401,000 335,000 212,000
Total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate $ 400,000