XML 54 R33.htm IDEA: XBRL DOCUMENT
v3.20.4

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 29, 2020
Income Taxes |
Schedule of components of our income tax provision | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Fiscal Year Ended |
​ |  | December 29, 2020 |  | December 31, 2019 |  | December 25, 2018 |
Current: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Federal | ​ | $ | (648) | ​ | $ | 15,643 | ​ | $ | 2,934 | ​
State | ​ |  | 4,505 | ​ |  | 10,050 | ​ |  | 8,794 | ​
Foreign | ​ | ​ | 403 | ​ | ​ | 369 | ​ | ​ | 210 | ​
Total current | ​ |  | 4,260 | ​ |  | 26,062 | ​ |  | 11,938 | ​
Deferred: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Federal | ​ |  | (16,859) | ​ | ​ | 4,396 | ​ |  | 11,909 | ​
State | ​ |  | (3,073) | ​ | ​ | 1,939 | ​ |  | 410 | ​
Total deferred | ​ |  | (19,932) | ​ |  | 6,335 | ​ |  | 12,319 | ​
Income tax (benefit) expense | ​ | $ | (15,672) | ​ | $ | 32,397 | ​ | $ | 24,257 | ​
Schedule of reconciliation of the statutory federal income tax rate to our effective tax rate | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | Fiscal Year Ended | ​
​ | ​ | ​ | December 29, 2020 | ​ | December 31, 2019 | ​ | December 25, 2018 | ​
Tax at statutory federal rate | ​ | ​ | 21.0 | % | 21.0 | % | 21.0 | %
State and local tax, net of federal benefit | ​ | ​ | 3.6 | ​ | 3.8 | ​ | 3.6 | ​
FICA tip tax credit | ​ | ​ | (92.5) | ​ | (9.4) | ​ | (9.6) | ​
Work opportunity tax credit | ​ | ​ | (12.4) | ​ | (1.5) | ​ | (1.5) | ​
Stock compensation | ​ | ​ | (2.3) | ​ | (0.1) | ​ | (1.4) | ​
Net income attributable to noncontrolling interests | ​ | ​ | (3.0) | ​ | (0.6) | ​ | (0.8) | ​
Officers compensation | ​ | ​ | 2.6 | ​ | 1.2 | ​ | 1.7 | ​
Other | ​ | ​ | 1.6 | ​ | 0.7 | ​ | (0.1) | ​
Total | ​ | ​ | (81.4) | % | 15.1 | % | 12.9 | %
Schedule of components of deferred tax assets (liabilities) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 29, 2020 |  | December 31, 2019 |
Deferred tax assets: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred revenue—gift cards | ​ | $ | 26,692 | ​ | $ | 16,122 | ​
Insurance reserves | ​ | ​ | 5,998 | ​ | ​ | 4,774 | ​
Long-term deferred payroll taxes | ​ | ​ | 5,995 | ​ | ​ | — | ​
Other reserves | ​ |  | 705 | ​ |  | 601 | ​
Share-based compensation | ​ |  | 5,621 | ​ |  | 5,510 | ​
Operating lease liabilities | ​ | ​ | 146,803 | ​ | ​ | 137,744 | ​
Deferred compensation | ​ |  | 12,778 | ​ |  | 10,503 | ​
Tax credit carryforwards | ​ | ​ | 10,360 | ​ | ​ | 1,710 | ​
Other assets | ​ |  | 2,119 | ​ |  | 2,482 | ​
Total deferred tax asset | ​ |  | 217,071 | ​ |  | 179,446 | ​
Deferred tax liabilities: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Property and equipment | ​ |  | (71,263) | ​ |  | (63,777) | ​
Goodwill and intangibles | ​ |  | (6,896) | ​ |  | (6,241) | ​
Operating lease right-of-use asset | ​ | ​ | (131,718) | ​ | ​ | (123,813) | ​
Other liabilities | ​ | ​ | (9,996) | ​ | ​ | (8,310) | ​
Total deferred tax liability | ​ |  | (219,873) | ​ |  | (202,141) | ​
Net deferred tax liability | ​ | $ | (2,802) | ​ | $ | (22,695) | ​
Schedule of reconciliation of the beginning and ending liability for unrecognized tax benefits | ​
​ | ​ | ​ | ​ | ​
Balance at December 25, 2018 | ​ | $ | 1,482 | ​
Additions to tax positions related to prior years | ​ |  | 16 | ​
Additions to tax positions related to current year | ​ | ​ | 362 | ​
Reductions due to statute expiration | ​ | ​ | (314) | ​
Reductions due to exam settlements | ​ |  | — | ​
Balance at December 31, 2019 | ​ |  | 1,546 | ​
Additions to tax positions related to prior years | ​ | ​ | 148 | ​
Additions to tax positions related to current year | ​ |  | 389 | ​
Reductions due to statute expiration | ​ |  | (421) | ​
Reductions due to exam settlement | ​ | ​ | — | ​
Balance at December 29, 2020 | ​ | $ | 1,662 | ​

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32840-109319 + Details
Name: | us-gaap_SummaryOfIncomeTaxContingenciesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration