v3.3.1.900

INCOME TAXES (Tables)

12 Months Ended

Jan. 03, 2016

IncomeTaxExpenseBenefitContinuingOperationsByJurisdictionAbstract

Schedule of Income before Income Tax Table Text Block

	Fiscal Year
(in thousands)	2015			2014			2013
United States	$	901		$	2,764		$	5,297
Foreign		226			223			349
Total	$	1,127		$	2,987		$	5,646

Income Tax Expense Benefit [Abstract]

Schedule Of Components Of Income Tax Expense Benefit [Table Text Block]

	Fiscal Year
(in thousands)	2015			2014			2013
Current:
Federal	$	(767)		$	(1,264)		$	(1,201)
State		(45)			(263)			(397)
Foreign		(87)			(112)			(88)
		(899)			(1,639)			(1,686)
Deferred:
Federal		514			879			(21)
State		337			28			10
		851			907			(11)
Total income tax expense	$	(48)		$	(732)		$	(1,697)

Intraperiod Tax Allocation Abstract

Schedule of Intraperiod Tax Allocation [Table Text Block]

	Fiscal Year
(in thousands)	2015			2014			2013
Continuing operations	$	(48)		$	(732)		$	(1,697)
Discontinued operations		3,328			(367)			(313)
Total income tax benefit (expense)	$	3,280		$	(1,099)		$	(2,010)

Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]

Schedule Of Unrecognized Tax Benefits Roll Forward [Table Text Block]

(in thousands)
Balance at December 30, 2012		$	21
	Increases attributable to tax positions taken during prior periods		26
	Decreases attributable to tax positions taken during prior periods		(4)
	Increases attributable to tax positions taken during the current period		2
Balance at December 29, 2013			45
	Increases attributable to tax positions taken during prior periods		69
	Audit settlements		(19)
	Decreases due to lapses of statutes of limitations		(14)
Balance at December 28, 2014			81
	Decreases due to lapses of statutes of limitations		(34)
Balance at January 3, 2016		$	47

Deferred Tax Assets Liabilities Net [Abstract]

Schedule Of Deferred Tax Assets And Liabilities [Table Text Block]

			January 3,			December 28,
(in thousands)			2016			2014
Deferred tax asset:
	Deferred rent		$	3,379		$	3,352
	State net operating loss carry-forwards			1,779			1,607
	Financing lease obligation			1,170			1,300
	Deferred revenue			476			303
	Tax credit carryover			376			330
	Stock compensation			344			381
	Accrued expenses			284			236
	Lease reserve			223			211
	Accrued and deferred compensation			151			11
	Inventories			10			48
	Intangible property basis difference			---			5
Total deferred tax asset			$	8,192		$	7,784
Deferred tax liability:
	Property and equipment basis difference		$	(952)		$	(4,959)
	Inventories			(562)			(614)
	Prepaid expenses			(236)			(311)
	Intangible property basis difference			(134)			(55)
Total deferred tax liability			$	(1,884)		$	(5,939)
	Net deferred tax assets			6,308			1,845
	Valuation allowance			(1,817)			(1,639)
	Total net deferred tax asset		$	4,491		$	206

Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Abstract]

Schedule Of Effective Income Tax Rate Reconciliation [Table Text Block]

			Fiscal Year
			2015		2014		2013
Federal statutory tax rate			34.0	%		34.0	%		34.0	%
State taxes, net of valuation allowance and federal benefit			5.4			3.2			4.9
Foreign taxes			7.7			3.7			1.6
Tax effect of permanent differences – meals and entertainment			1.4			1.5			0.7
Tax effect of permanent differences – tip credit			17.2			8.1			4.5
Tax effect of permanent differences – other			(0.6)			(1.4)			(0.4)
Tax effect of general business credits			(50.7)			(23.8)			(13.4)
Tax effect of foreign tax credit			(7.7)			(3.7)			(1.6)
Uncertain tax positions			---			---			0.4
Other			(2.4)			2.9			(0.7)
Effective tax rate(1)			4.3	%		24.5	%		30.0	%
The decrease in the 2015 effective tax rate is primarily due to the small amount of 2015 pre-tax book income.

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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