XML 46 R17.htm IDEA: XBRL DOCUMENT
v2.4.0.6

SEGMENT REPORTING | 12 Months Ended
--- | ---
Jun. 24, 2012
SEGMENT REPORTING |
SEGMENT REPORTING | NOTE K– SEGMENT REPORTING: The Company has two reportable operating segments as determined by management using the “management approach” as defined by the authoritative guidance on Disclosures about Segments of an Enterprise and Related Information: (1) Franchising and Food and Supply Distribution, and (2) Company-owned Restaurants. These segments are a result of differences in the nature of the products and services sold. Corporate administration costs, which include, but are not limited to, general accounting, human resources, legal and credit and collections, are partially allocated to the two operating segments. Other revenue consists of nonrecurring items. The Franchising and Food and Supply Distribution segment establishes franchisees and franchise territorial rights and sells and distributes proprietary and non-proprietary food and other items to franchisees. Revenue for this segment is derived from the sale of distributed products and franchise royalties, franchise fees and sale of area development and foreign master license rights. Assets for this segment include equipment, furniture and fixtures. The Company-owned Restaurant segment includes sales and operating results for all Company-owned restaurants. Assets for this segment include equipment, furniture and fixtures for the Company-owned restaurants. Corporate administration and other assets primarily include the deferred tax asset, cash and short-term investments, as well as furniture and fixtures located at the corporate office and trademarks and other intangible assets. All assets are located within the United States. Summarized in the following tables are net sales and operating revenues, depreciation and amortization expense, income from continuing operations before taxes, capital expenditures and assets for the Company's reportable segments as of and for the years ended June 24, 2012 and June 26, 2011 (in thousands):
|  | Year Ended |
|  | June 24, |  |  | June 26, |
|  | 2012 |  |  | 2011 |
Net sales and operating revenues: |  |  |  |  |  |
Franchising and food and supply distribution |  | $ | 36,926 |  |  | $ | 38,873 |
Company-owned restaurants (1) |  |  | 6,075 |  |  |  | 4,163 |
Consolidated revenues |  | $ | 43,001 |  |  | $ | 43,036 |
Depreciation and amortization: |  |  |  |  |  |  |  |
Franchising and food and supply distribution |  | $ | - |  |  | $ | - |
Company-owned restaurants (1) |  |  | 730 |  |  |  | 689 |
Combined |  |  | 730 |  |  |  | 689 |
Corporate administration and other |  |  | 216 |  |  |  | 162 |
Depreciation and amortization |  | $ | 946 |  |  | $ | 851 |
Income (Loss) from continuing operations before taxes |  |  |  |  |  |  |  |
Franchising and food and supply distribution (2) |  | $ | 3,184 |  |  | $ | 4,484 |
Company-owned restaurants (1) (2) |  |  | (821 | ) |  |  | (781 | )
Combined |  |  | 2,363 |  |  |  | 3,703 |
Corporate administration and other (2) |  |  | (1,561 | ) |  |  | (1,663 | )
Income from continuing operations before taxes |  | $ | 802 |  |  | $ | 2,040 |
Capital Expenditures: |  |  |  |  |  |  |  |
Franchising and food and supply distribution |  | $ | - |  |  | $ | - |
Company-owned restaurants |  |  | 1,996 |  |  |  | 1,606 |
Corporate administration |  |  | 486 |  |  |  | 259 |
Combined Capital Expenditures |  | $ | 2,482 |  |  | $ | 1,865 |
Assets: |  |  |  |  |  |  |  |
Franchising and food and supply distribution |  | $ | 5,025 |  |  | $ | 6,069 |
Company-owned restaurants |  |  | 4,733 |  |  |  | 3,151 |
Corporate administration |  |  | 2,740 |  |  |  | 1,932 |
Combined capital expenditures |  | $ | 12,498 |  |  | $ | 11,152 |
(1) | Company stores that were closed are included in discontinued |  |  |  |
|  | operations in the accompanying Condensed Consolidated Statement |  |
|  | of Operations. |  |  |  |
(2) | Portions of corporate administration and other have been allocated to segments. |  |
The following table provides information on our foreign and domestic revenues:
Geographic information (revenues): |  |  |  |  |  |
United States |  | $ | 41,955 |  |  | $ | 41,900 |
Foreign countries |  |  | 1,046 |  |  |  | 1,136 |
Consolidated total |  | $ | 43,001 |  |  | $ | 43,036 |

X
- Details
Name: | us-gaap_SegmentReportingAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 131 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599 + Details
Name: | us-gaap_SegmentReportingDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration