XML 44 R33.htm IDEA: XBRL DOCUMENT
v3.10.0.1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2017 USD ($) | Sep. 29, 2018 USD ($) item $ / shares shares | Sep. 30, 2017 USD ($) $ / shares shares
Common stock, par value | $ / shares |  | $ 0.10 | $ 0.10
Common stock, shares authorized | shares |  | 5,000,000 | 5,000,000
Federally insured limits |  | $ 250,000 |
Advertising costs |  | 433,000 | $ 185,000
Full risk exposure amount per occurrence |  | 50,000 |
Full risk exposure amount per occurrence, limited partnerships |  | 10,000 |
Full risk exposure amount per occurrence, insurance carrier coverage |  | 1,000,000 |
Full risk exposure amount per occurrence, maximum aggregate from insurance carrier |  | 2,000,000 |
Full risk exposure amount per occurrence, excess insurance carrier coverage |  | 6,000,000 |
Uninsured amount in excess of per occurrence |  | $ 7,000,000 |
Corporate tax rate |  | 21.00% |
Decrease in deferred tax asset recorded as a result of the Tax Cuts and Jobs Act | $ 336,000 |  |
Vehicles [Member] | Minimum [Member] |  |  |
Property, Plant and Equipment, Useful Life |  | 3 years |
Vehicles [Member] | Maximum [Member] |  |  |
Property, Plant and Equipment, Useful Life |  | 5 years |
Furniture and Equipment [Member] | Minimum [Member] |  |  |
Property, Plant and Equipment, Useful Life |  | 3 years |
Furniture and Equipment [Member] | Maximum [Member] |  |  |
Property, Plant and Equipment, Useful Life |  | 7 years |
Leasehold Improvements [Member] | Maximum [Member] |  |  |
Property, Plant and Equipment, Useful Life |  | 20 years |
Building and Improvements [Member] |  |  |
Property, Plant and Equipment, Useful Life |  | 40 years |
Franchised and Operated Units [Member] |  |  |
Number of Stores | item |  | 1 |
Franchised Units [Member] |  |  |
Number of Stores | item |  | 5 |
Number of restaurants | item |  | 2 |
Franchised Units [Member] | Combination Restaurants/Package Liquor Stores [Member] |  |  |
Number of Stores | item |  | 3 |
Entity Operated Units [Member] |  |  |
Number of Stores | item |  | 26 |

X
- Definition Decrease in deferred tax asset recorded as a result of the Tax Cuts and Jobs Act. + References No definition available. + Details
Name: | bdl_DecreaseInDeferredTaxAssetFromTaxCutsAndJobsAct
Namespace Prefix: | bdl_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount at which the firm assumes the full risk of exposure per occurrence. + References No definition available. + Details
Name: | bdl_FullRiskExposureAmountPerOccurrence
Namespace Prefix: | bdl_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of excess insurance coverage provided by insurance carrier above general liabilty insurance coverage. + References No definition available. + Details
Name: | bdl_FullRiskExposureAmountPerOccurrenceExcessInsuranceCarrierCoverage
Namespace Prefix: | bdl_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of insurance coverage per occurrence above self-insured deductible provided by insurance carrier. + References No definition available. + Details
Name: | bdl_FullRiskExposureAmountPerOccurrenceInsuranceCarrierCoverage
Namespace Prefix: | bdl_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount at which the limited partnerships assumes the full risk of exposure per occurrence. + References No definition available. + Details
Name: | bdl_FullRiskExposureAmountPerOccurrenceLimitedPartnerships
Namespace Prefix: | bdl_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The maximum aggregate amount of insurance coverage per year. + References No definition available. + Details
Name: | bdl_FullRiskExposureAmountPerOccurrenceMaximumAggregateFromInsuranceCarrier
Namespace Prefix: | bdl_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The excess of liability claim amount per occurrence and in the aggregate that the Company is un-insured. + References No definition available. + Details
Name: | bdl_UninsuredAmountInExcessOfPerOccurrence
Namespace Prefix: | bdl_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 720 -SubTopic 35 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6420018&loc=d3e36677-107848 + Details
Name: | us-gaap_AdvertisingExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of cash deposited in financial institutions as of the balance sheet date that is insured by the Federal Deposit Insurance Corporation. + References No definition available. + Details
Name: | us-gaap_CashFDICInsuredAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Face amount or stated value per share of common stock. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_CommonStockParOrStatedValuePerShare
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition The maximum number of common shares permitted to be issued by an entity's charter and bylaws. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_CommonStockSharesAuthorized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I) -URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the number of restaurants. + References No definition available. + Details
Name: | us-gaap_NumberOfRestaurants
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Represents the number of stores. + References No definition available. + Details
Name: | us-gaap_NumberOfStores
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. + References No definition available. + Details
Name: | us-gaap_PropertyPlantAndEquipmentUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_VehiclesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_BuildingAndBuildingImprovementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FranchisorDisclosureAxis=bdl_FranchisedAndOperatedUnitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FranchisorDisclosureAxis=us-gaap_FranchisedUnitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=bdl_CombinationRestaurantsPackageLiquorStoresMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FranchisorDisclosureAxis=us-gaap_EntityOperatedUnitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |