v3.21.1

RELATED PARTY TRANSACTIONS | 12 Months Ended
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Jan. 03, 2021
Related Party Transactions |
Related Party Transactions | (16) RELATED PARTY TRANSACTIONS Anand D. Gala is a franchisee of the Company and currently serves as a director of the Company. Mr. Gala is the Founder, President and Chief Executive Officer of Gala Holdings International, a diversified holding company that conducts consulting, restaurant development and management operations. Charles Davidson, a franchisee of the Company, currently serves as a director of the Company and is the beneficial owner of approximately 17.4% of the Company’s common stock as of the date that these financial statements were available to be issued, by virtue of his ownership interest in Wexford Capital. The following table outlines amounts received from related parties during the years ended January 3, 2021 and December 29, 2019:
​ | ​ | ​ | ​ | ​ | ​
​ | Year Ended
(in thousands) | January 3, 2021 |  | December 29, 2019
Revenues and NAF contributions - Anand Gala | $ | 1,062 | ​ | $ | 1,649
Revenues and NAF contributions - Charles Davidson | ​ | 515 | ​ | ​ | 314
​ The following table outlines accounts receivable, net from related parties as of January 3, 2021 and December 29, 2019: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
(in thousands) | ​ | January 3, 2021 |  | December 29, 2019
Accounts receivable, net - Anand Gala | ​ | $ | 207 | ​ | $ | 290
Accounts receivable, net - Charles Davidson | ​ | ​ | 52 | ​ | ​ | 77
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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/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -URI http://asc.fasb.org/topic&trid=2122745 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -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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