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Business Segments | 6 Months Ended
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Jun. 30, 2018
Segment Reporting [Abstract] |
Business Segments | Business Segments The Company’s business operates in two segments: the “Franchise” segment and the “Company” segment. The Franchise segment consists of domestic and international franchise restaurants, which represent the majority of our system-wide restaurants. As of June 30, 2018, the franchise operations segment consisted of 1,162 restaurants operated by Wingstop franchisees in the United States and nine countries outside of the United States as compared to 1,035 franchised restaurants in operation as of July 1, 2017. Franchise operations revenue consists primarily of franchise royalty revenue, advertising fee revenue, franchise and development fees revenue, international territory fees, and other revenue. As of June 30, 2018, the Company segment consisted of 26 company-owned restaurants, located in the United States, as compared to 21 company-owned restaurants as of July 1, 2017. Company restaurant sales are comprised of food and beverage sales at company-owned restaurants. Company restaurant expenses are operating expenses at company-owned restaurants and include food, beverage, labor, benefits, utilities, rent and other operating costs. Information on segments and a reconciliation to income before taxes are as follows (in thousands):
| Thirteen Weeks Ended |  | Twenty-Six Weeks Ended
| June 30, 2018 |  | July 1, 2017 |  | June 30, 2018 |  | July 1, 2017
|  |  | As adjusted* |  |  |  | As adjusted*
Revenue: |  |  |  |  |  |  |
Franchise segment | $ | 25,559 |  |  | $ | 22,733 |  |  | $ | 51,945 |  |  | $ | 47,597 |
Company segment | 11,478 |  |  | 8,845 |  |  | 22,481 |  |  | 17,391 |
Total segment revenue | $ | 37,037 |  |  | $ | 31,578 |  |  | $ | 74,426 |  |  | $ | 64,988 |
Segment Profit: |  |  |  |  |  |  |
Franchise segment | $ | 7,175 |  |  | $ | 7,108 |  |  | $ | 15,562 |  |  | $ | 14,554 |
Company segment | 2,751 |  |  | 1,078 |  |  | 5,392 |  |  | 2,157 |
Total segment profit | 9,926 |  |  | 8,186 |  |  | 20,954 |  |  | 16,711 |
Corporate and other (1) | — |  |  | — |  |  | 1,462 |  |  | — |
Interest expense, net | 2,342 |  |  | 1,307 |  |  | 4,078 |  |  | 2,606 |
Income before taxes | $ | 7,584 |  |  | $ | 6,879 |  |  | $ | 15,414 |  |  | $ | 14,105 |
(1) Corporate and other includes corporate related items not allocated to reportable segments and consists primarily of expenses associated with the refinancing of the 2016 Facility and payment of a special dividend. * See Note 1.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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