XML 42 R32.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Revenues (Tables) | 9 Months Ended
--- | ---
Sep. 28, 2022
Revenue from Contract with Customer [Abstract] |
Schedule of Disaggregation of Revenue | The following table disaggregates our revenue by sales channel and type of good or service:
| Quarter Ended |  | Three Quarters Ended
| September 28, 2022 |  | September 29, 2021 |  | September 28, 2022 |  | September 29, 2021
| (In thousands)
Company restaurant sales | $ | 52,211 |  |  | $ | 46,470 |  |  | $ | 145,354 |  |  | $ | 127,611 |
Franchise and license revenue: |  |  |  |  |  |  |
Royalties | 28,992 |  |  | 27,336 |  |  | 84,276 |  |  | 75,297 |
Advertising revenue | 18,950 |  |  | 18,215 |  |  | 56,642 |  |  | 50,926 |
Initial and other fees | 7,749 |  |  | 1,442 |  |  | 20,035 |  |  | 5,346 |
Occupancy revenue | 9,554 |  |  | 10,331 |  |  | 29,273 |  |  | 31,355 |
Franchise and license revenue | 65,245 |  |  | 57,324 |  |  | 190,226 |  |  | 162,924 |
Total operating revenue | $ | 117,456 |  |  | $ | 103,794 |  |  | $ | 335,580 |  |  | $ | 290,535 |
Schedule of Components of Lease Income | Franchise occupancy revenue consisted of the following:
| Quarter Ended |  | Three Quarters Ended
| September 28, 2022 |  | September 29, 2021 |  | September 28, 2022 |  | September 29, 2021
| (In thousands)
Operating lease revenue | $ | 7,074 |  |  | $ | 7,594 |  |  | $ | 21,745 |  |  | $ | 23,175 |
Variable lease revenue | 2,480 |  |  | 2,737 |  |  | 7,528 |  |  | 8,180 |
Total occupancy revenue | $ | 9,554 |  |  | $ | 10,331 |  |  | $ | 29,273 |  |  | $ | 31,355 |
Schedule of Components of the Change in Deferred Franchise Revenue | The components of the change in deferred franchise revenue are as follows:
| (In thousands)
Balance, December 29, 2021 | $ | 19,896 |
Fees received from franchisees | 2,853 |
Acquired deferred franchise revenue | 992 |
Franchisee deferred costs (1) | (3,845) |
Revenue recognized, net (2) | (2,184) |
Balance, September 28, 2022 | 17,712 |
Less current portion included in other current liabilities | 1,881 |
Deferred franchise revenue included in other noncurrent liabilities | $ | 15,831 |
(1) Deferred costs are contract assets consisting of incentives given to franchisees related to the rollout of kitchen equipment to all franchise locations. (2) Of this amount $1.9 million was included in the deferred franchise revenue balance as of December 29, 2021.

X
- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045 + Details
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of components of income from operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 30 -Section 50 -Paragraph 5 -URI https://asc.fasb.org/extlink&oid=124258985&loc=SL77919372-209981 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 50 -Paragraph 6A -URI https://asc.fasb.org/extlink&oid=126900988&loc=SL77927221-108306 + Details
Name: | us-gaap_OperatingLeaseLeaseIncomeTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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