v3.6.0.2

RELATED PARTY TRANSACTIONS | 12 Months Ended
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Jan. 01, 2017
Related Party Transactions [Abstract] |
Related Party Transactions Disclosure [Text Block] | (19) RELATED PARTY TRANSACTIONS Michael Lister serves as our Chief Executive Officer, Chief Operating Officer and a director of the Company. Prior to joining the management team of the Company in October of 2016, Mr. Lister managed Famous Five, a corporation that owns five franchised Famous Dave’s Restaurants. Famous Five paid an aggregate of approximately $496,000, $523,000 and $505,000 in franchise royalties and contributions to the Company’s system-wide Public Relations and Marke ting Development Fund for fiscal 2 01 6, 2015 and 2014, respectively. Approximately $49,000 and $61,000 associated with royalties and contributions to the Company’s system-wide Public Relations and Marketing Development Fund is due from Famous Five and inclu ded in accounts receivable as of January 1, 2017 and January 3, 2016, respectively. Anand D. Gala currently serves as a director of the Company and has been nominated for re-election at the Annual Meeting. Mr. Gala is the Founder, President and Chief Exec utive Officer of Gala Holdings International, a diversified holding company that conducts consulting, restaurant development and management operations. As a Company franchisee, Gala Holdings International paid approximately $2.1 million in franchise ro yalties and contributions to the Company’s system-wide Public Relations and Marketing Development Fund for fiscal 2016 and 2015, respectively, and $1.9 million for fiscal 2014. Approximately $369,000 and $241,000 associated with royalties and contributions to the Company’s system-wide Public Relations and Marketing Development Fund is due from Mr. Gala’s companies and included in accounts receivable as of January 1, 2017 and January 3, 2016, respectively. Additionally, Mr. Gala’s brother owns Altametrics, L LC, a software company to which we paid a total of approximately $127,000 during fiscal 2016.

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- Definition The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(k)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39678-107864 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864 + Details
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