SUBSEQUENT EVENTS	12 Months Ended
Jan. 03, 2016
Subsequent Events [Abstract]
Subsequent Events Disclosure [Text Block]	(22) SUBSEQUENT EVENTS The Company evaluated for the occurrence of subsequent events through the issuance date of the Company’s financial statements. No other recognized or non-recognized subsequent events occurred that require recognition or disclosure in the financial statements except as noted below. On February 12, 2016 the Company completed the sale of one of its two properties in the Richmond, Virginia area, receiving net proceeds of approximately $1.1 million, resulting in a net gain on the sale of approximately $200,000. On March 1, 2016 the Company completed its refranchising of seven Chicago, Illinois area Company-owned restaurants located in Addison, Algonquin, Bolingbrook, Evergreen Park, North Riverside, Orland Park and Oswego (collectively, “Purchased Restaurants”) to the Purchaser, Windy City, LLC. As consideration for the Purchased Restaurants, which includes the real property on which the Company operates a Purchased Restaurant, located in Addison, Illinois, the Purchaser will pay the Company $1.15 million, plus the book value of purchased inventory on the closing date, and will assume specified liabilities of the Company. Included among the assumed liabilities are the Company’s existing leases for the Purchased Restaurants located in Bolingbrook, North Riverside and Orland Park, Illinois. During the first quarter of fiscal 2016, the Company anticipates recapturing approximately $1.1 to $1.3 million in deferred rent credits subsequent to the close of this transaction. In conjunction with that agreement, the Company entered into lease assignment agreements for three of the locations and entered into sublease agreements relating to three other locations with the respective purchasers and landlords, releasing the Company of its obligations except in the event of default by the purchasers of the sublease agreements. As of March 1, 2016, the amount of the future lease payments for which the company would be liable in the event of a default are approximately $2.2 million. An accrual related to any future obligation was not considered necessary at March 1, 2016 as there was no indication that the purchasers would not be able to pay the required lease payments.

(22) SUBSEQUENT EVENTS

The Company evaluated for the occurrence of subsequent events through the issuance date of the Company’s financial statements. No other recognized or non-recognized subsequent events occurred that require recognition or disclosure in the financial statements except as noted below.

On February 12, 2016 the Company completed the sale of one of its two properties in the Richmond, Virginia area, receiving net proceeds of approximately $1.1 million, resulting in a net gain on the sale of approximately $200,000.

On March 1, 2016 the Company completed its refranchising of seven Chicago, Illinois area Company-owned restaurants located in Addison, Algonquin, Bolingbrook, Evergreen Park, North Riverside, Orland Park and Oswego (collectively, “Purchased Restaurants”) to the Purchaser, Windy City, LLC. As consideration for the Purchased Restaurants, which includes the real property on which the Company operates a Purchased Restaurant, located in Addison, Illinois, the Purchaser will pay the Company $1.15 million, plus the book value of purchased inventory on the closing date, and will assume specified liabilities of the Company. Included among the assumed liabilities are the Company’s existing leases for the Purchased Restaurants located in Bolingbrook, North Riverside and Orland Park, Illinois. During the first quarter of fiscal 2016, the Company anticipates recapturing approximately $1.1 to $1.3 million in deferred rent credits subsequent to the close of this transaction.

In conjunction with that agreement, the Company entered into lease assignment agreements for three of the locations and entered into sublease agreements relating to three other locations with the respective purchasers and landlords, releasing the Company of its obligations except in the event of default by the purchasers of the sublease agreements. As of March 1, 2016, the amount of the future lease payments for which the company would be liable in the event of a default are approximately $2.2 million. An accrual related to any future obligation was not considered necessary at March 1, 2016 as there was no indication that the purchasers would not be able to pay the required lease payments.