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Income Taxes (Tables) | 12 Months Ended
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Dec. 28, 2014
Income Tax Disclosure [Abstract] |
Schedule of Income Before Income Taxes | Income before income taxes for the Company’s domestic and foreign operations was as follows (in thousands):
|  | Fiscal Year |
|  | 2014 |  |  | 2013 |  |  | 2012 |
Domestic operations |  | $ | 6,627 |  |  | $ | 605 |  |  | $ | 8,018 |
Foreign operations |  |  | 465 |  |  |  | 481 |  |  |  | — |
Total |  | $ | 7,092 |  |  | $ | 1,086 |  |  | $ | 8,018 |
Components of Income Tax Expense (Benefit) | Income tax expense (benefit) consisted of the following (in thousands):
|  | Fiscal Year |
|  | 2014 |  |  | 2013 |  |  | 2012 |
Federal: |  |  |  |  |  |  |  |  |  |  |  |
Current |  | $ | 2,386 |  |  | $ | — |  |  | $ | — |
Deferred |  |  | (467 | ) |  |  | (818 | ) |  |  | (13,610 | )
|  |  | 1,919 |  |  |  | (818 | ) |  |  | (13,610 | )
State and Local: |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  | 622 |  |  |  | 1,394 |  |  |  | 876 |
Deferred |  |  | 178 |  |  |  | (838 | ) |  |  | (3,260 | )
|  |  | 800 |  |  |  | 556 |  |  |  | (2,384 | )
Foreign: |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  | 29 |  |  |  | 58 |  |  |  | — |
Deferred |  |  | — |  |  |  | — |  |  |  | — |
|  |  | 29 |  |  |  | 58 |  |  |  | — |
Income tax expense (benefit) |  | $ | 2,748 |  |  | $ | (204 | ) |  | $ | (15,994 | )
Reconciliation of Differences Between Federal Statutory and Effective Income Tax Rate | Income tax expense differed from the amounts computed by applying the U.S. federal income tax rates to income before income taxes as a result of the following (in thousands):
|  | Fiscal Year |
|  | 2014 |  |  | 2013 |  |  | 2012 |
Computed “expected” tax expense |  | $ | 2,411 |  |  | $ | 380 |  |  | $ | 2,726 |
Increase (reduction) resulting from: |  |  |  |  |  |  |  |  |  |  |  |
Permanent differences |  |  | 97 |  |  |  | 63 |  |  |  | — |
State and local income taxes, net of federal income tax effect |  |  | 460 |  |  |  | 145 |  |  |  | 358 |
FICA and other tax credits |  |  | (222 | ) |  |  | (113 | ) |  |  | (41 | )
Change in valuation allowance |  |  | — |  |  |  | — |  |  |  | (19,078 | )
Non-deductible IPO costs |  |  | — |  |  |  | 195 |  |  |  | — |
Rate change and true-ups |  |  | 2 |  |  |  | (874 | ) |  |  | 41 |
|  | $ | 2,748 |  |  | $ | (204 | ) |  | $ | (15,994 | )
Schedule of Deferred Tax Assets and Liabilities | The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities reflected in the consolidated balance sheets are presented below (in thousands):
|  | December 28, 2014 |  |  | December 29, 2013 |
Deferred tax assets—current: |  |  |  |  |  |  |  |
Accrued liabilities |  | $ | 1,047 |  |  | $ | 1,238 |
Deferred revenue on gift certificates and gift cards |  |  | 70 |  |  |  | 96 |
Deferred tax assets—non-current: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  |  | 336 |  |  |  | 583 |
Stock-based compensation |  |  | 8,317 |  |  |  | 8,391 |
Property and equipment depreciation |  |  | 6,760 |  |  |  | 6,415 |
Deferred rent and start-up amortization |  |  | 3,930 |  |  |  | 3,470 |
Accrued liabilities |  |  | 345 |  |  |  | 347 |
FICA and other tax credits |  |  | 116 |  |  |  | 55 |
Total deferred tax assets |  |  | 20,921 |  |  |  | 20,595 |
Less: valuation allowance |  |  | (68 | ) |  |  | (57 | )
Net deferred tax assets |  |  | 20,853 |  |  |  | 20,538 |
Deferred tax liabilities—current: |  |  |  |  |  |  |  |
Prepaids |  |  | (610 | ) |  |  | (553 | )
Deferred tax liabilities—non-current: |  |  |  |  |  |  |  |
Intangible asset |  |  | (1,126 | ) |  |  | (1,012 | )
Smallwares |  |  | (668 | ) |  |  | (607 | )
Other timing differences |  |  | (82 | ) |  |  | (288 | )
Total gross deferred tax liabilities |  |  | (2,486 | ) |  |  | (2,460 | )
Net deferred tax assets (liabilities) |  | $ | 18,367 |  |  | $ | 18,078 |

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- 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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