Red Robin Gourmet Burgers, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Restaurant Impairment and Closures

Restaurant Impairment and Closures

9 Months Ended

Sep. 30, 2012

2. Restaurant Impairment and Closures

During the forty weeks ended September 30, 2012, the Company closed three restaurants, including one during third quarter 2012. No impairments to restaurants were necessary during the forty weeks ended September 30, 2012.

The Company closed no restaurants in the forty weeks ended October 2, 2011, but recognized impairment to one restaurant during third quarter 2011. The Company recognized a non-cash pre-tax impairment charge of $1.9 million resulting from the continuing and projected future results of this restaurant, primarily through projected undiscounted cash flows, which indicated impairment.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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