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Basis of Presentation
6 Months Ended
Jul. 03, 2011
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock

(1)       Basis of Presentation

 

We, Famous Dave's of America, Inc. (“Famous Dave's” or the “Company”), were incorporated in Minnesota on March 14, 1994. We develop, own, operate and franchise restaurants under the name "Famous Dave's". As of July 3, 2011, there were 181 Famous Dave's restaurants operating in 37 states, including 52 company-owned restaurants and 129 franchise-operated restaurants. An additional 65 franchise restaurants were committed to be developed through signed area development agreements as of July 3, 2011.

 

We prepared these consolidated financial statements in accordance with Securities and Exchange Commission (“SEC”) Rules and Regulations. These unaudited financial statements represent the consolidated financial statements of Famous Dave's and its subsidiaries as of July 3, 2011 and January 2, 2011 and for the three and six month periods ended July 3, 2011 and July 4, 2010. The information furnished in these financial statements includes normal recurring adjustments and reflects all adjustments, which are, in our opinion, necessary for a fair presentation. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. These consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in our Form 10-K for the fiscal year ended January 2, 2011 as filed with the SEC.

 

Due to the seasonality of our business, revenue and operating results for the three and six months ended July 3, 2011 are not necessarily indicative of the results to be expected for the full year.

 

Reclassifications Certain reclassifications have been made to prior year amounts to conform to the current year's presentation.