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Revenue Recognition (Tables)

9 Months Ended

Sep. 24, 2023

Revenue Recognition [Line Items]

Schedule of principal transactions, revenue

The following table includes the categories of revenue included in the Company’s Consolidated Statements of Operations and Comprehensive Income for the periods indicated:

			THIRTEEN WEEKS ENDED												THIRTY-NINE WEEKS ENDED
(dollars in thousands)			SEPTEMBER 24, 2023						SEPTEMBER 25, 2022						SEPTEMBER 24, 2023						SEPTEMBER 25, 2022
Revenues
Restaurant sales			$	1,064,413					$	1,040,375					$	3,429,977					$	3,272,868
Franchise and other revenues
Franchise revenues			11,820						11,826						37,911						37,828
Other revenues			3,600						3,562						9,385						10,764
Total Franchise and other revenues			15,420						15,388						47,296						48,592
Total revenues			$	1,079,833					$	1,055,763					$	3,477,273					$	3,321,460

Disaggregation of revenue

The following tables include the disaggregation of Restaurant sales and franchise revenues, by restaurant concept and major international market, for the periods indicated:

			THIRTEEN WEEKS ENDED
			SEPTEMBER 24, 2023												SEPTEMBER 25, 2022
(dollars in thousands)			RESTAURANT SALES						FRANCHISE REVENUES						RESTAURANT SALES						FRANCHISE REVENUES
U.S.
Outback Steakhouse			$	526,960					$	7,517					$	536,793					$	7,447
Carrabba’s Italian Grill			165,742						704						159,728						738
Bonefish Grill			128,425						87						130,669						163
Fleming’s Prime Steakhouse & Wine Bar			76,919						—						80,748						—
Other			3,092						16						2,741						17
U.S. total			901,138						8,324						910,679						8,365
International
Outback Steakhouse - Brazil (1)			138,187						—						105,932						—
Other (1)(2)			25,088						3,496						23,764						3,461
International total			163,275						3,496						129,696						3,461
Total			$	1,064,413					$	11,820					$	1,040,375					$	11,826
			THIRTY-NINE WEEKS ENDED
			SEPTEMBER 24, 2023												SEPTEMBER 25, 2022
(dollars in thousands)			RESTAURANT SALES						FRANCHISE REVENUES						RESTAURANT SALES						FRANCHISE REVENUES
U.S.
Outback Steakhouse			$	1,732,132					$	24,280					$	1,705,749					$	24,062
Carrabba’s Italian Grill			530,450						2,257						505,546						2,196
Bonefish Grill			429,572						353						427,557						513
Fleming’s Prime Steakhouse & Wine Bar			272,543						—						272,343						—
Other			10,448						41						9,046						30
U.S. total			2,975,145						26,931						2,920,241						26,801
International
Outback Steakhouse - Brazil (1)			379,498						—						291,880						—
Other (1)(2)			75,334						10,980						60,747						11,027
International total			454,832						10,980						352,627						11,027
Total			$	3,429,977					$	37,911					$	3,272,868					$	37,828

________________

(1)Restaurant sales in Brazil increased $10.9 million and $30.1 million during the thirteen and thirty-nine weeks ended September 24, 2023, respectively, in connection with value added tax exemptions resulting from tax legislation. See Note 14 - Income Taxes for details regarding the Brazil tax legislation.

(2)Includes Restaurant sales for Company-owned Outback Steakhouse restaurants outside of Brazil and Abbraccio restaurants in Brazil. Franchise revenues primarily include revenues from franchised Outback Steakhouse restaurants.

Contract with customers, asset and liability

The following table includes a detail of assets and liabilities from contracts with customers included on the Company’s Consolidated Balance Sheets as of the periods indicated:

(dollars in thousands)			SEPTEMBER 24, 2023						DECEMBER 25, 2022
Other current assets, net
Deferred gift card sales commissions			$	11,141					$	17,755
Unearned revenue
Deferred gift card revenue			$	285,263					$	386,495
Deferred loyalty revenue			5,752						5,628
Deferred franchise fees - current			475						460
Other			2,572						1,632
Total Unearned revenue			$	294,062					$	394,215
Other long-term liabilities, net
Deferred franchise fees - non-current			$	4,087					$	4,126

Deferred gift card sales commissions

Revenue Recognition [Line Items]

Contract with customers, asset and liability

The following table is a rollforward of deferred gift card sales commissions for the periods indicated:

			THIRTEEN WEEKS ENDED												THIRTY-NINE WEEKS ENDED
(dollars in thousands)			SEPTEMBER 24, 2023						SEPTEMBER 25, 2022						SEPTEMBER 24, 2023						SEPTEMBER 25, 2022
Balance, beginning of the period			$	12,694					$	12,338					$	17,755					$	17,793
Deferred gift card sales commissions amortization			(4,711)						(4,755)						(17,891)						(18,213)
Deferred gift card sales commissions capitalization			3,766						3,836						13,509						13,441
Other			(608)						(621)						(2,232)						(2,223)
Balance, end of the period			$	11,141					$	10,798					$	11,141					$	10,798

Unearned revenue

Revenue Recognition [Line Items]

Contract with customers, asset and liability

The following table is a rollforward of unearned gift card revenue for the periods indicated:

			THIRTEEN WEEKS ENDED												THIRTY-NINE WEEKS ENDED
(dollars in thousands)			SEPTEMBER 24, 2023						SEPTEMBER 25, 2022						SEPTEMBER 24, 2023						SEPTEMBER 25, 2022
Balance, beginning of the period			$	304,942					$	303,544					$	386,495					$	387,945
Gift card sales			44,374						46,692						162,717						162,146
Gift card redemptions			(60,412)						(63,041)						(248,870)						(252,091)
Gift card breakage			(3,641)						(3,636)						(15,079)						(14,441)
Balance, end of the period			$	285,263					$	283,559					$	285,263					$	283,559

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