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Segment Reporting
 12 Months Ended
Dec. 29, 2024
Segment Reporting [Abstract]  
Segment Reporting
17. Segment Reporting
In accordance with Segment Reporting, the Company uses the management approach for determining its reportable segments. The management approach is based upon the way that management reviews performance and allocates resources.
The Company has one operating and one reportable segment: restaurants. We manage our business activities on a consolidated basis, as Red Robin restaurants all have similar customers, sell similar products, and have a similar process to sell those products. We primarily derive our revenue in the United States through the sale of food and beverage through its Company-owned locations as well as earn franchise fees from franchise restaurants. The accounting policies of the restaurant segment are the same as those described in Note 1. Description of Business and Summary of Significant Accounting Policies.
Our Chief Operating Decision Maker ("CODM") is our Chief Executive Officer. The Company measures segment profit using consolidated Net income (loss). The CODM uses consolidated Net income (loss), as reported on our Consolidated Statements of Operations and Comprehensive Loss, in deciding whether to reinvest excess cash flow into the restaurant segment or into other parts of the Company. The CODM does not review assets in evaluating the results of the restaurant segment, and therefore, such information is not presented.
Financial information for the Company's reportable segment is as follows (in thousands):
Year Ended
December 29, 2024December 31, 2023December 25, 2022
Revenues:
Restaurant revenue$1,224,254 $1,274,294 $1,230,189 
Franchise revenue14,941 15,867 19,306 
Other revenue9,365 12,885 16,039 
Total revenues1,248,560 1,303,046 1,265,534 
Costs and expenses:
Cost of sales
292,392 308,962 306,509 
Labor479,631 473,538 440,564 
Other operating
216,242 224,999 224,704 
Occupancy103,359 102,761 98,868 
General and administrative expenses81,721 89,360 84,912 
Selling36,719 34,770 51,700 
Other segment items(1)
33,848 (2,076)39,529 
Depreciation and amortization
57,729 66,190 76,245 
Interest expense, net and other
24,550 25,460 20,639 
Income tax expense (benefit)
(90)310 747 
Segment net income (loss)
$(77,541)$(21,228)$(78,883)
(1) Other segment items consists primarily of impairment and other charges (gains) and pre-opening costs.