v3.21.1

BASIS OF PRESENTATION (Details) $ in Thousands |  |  | 1 Months Ended | 3 Months Ended |
--- | --- | --- | --- | --- | ---
May 14, 2020 USD ($) | Jul. 18, 2018 | Mar. 29, 2020 USD ($) restaurant | Dec. 29, 2019 | Apr. 04, 2021 USD ($) restaurant state | Mar. 29, 2020 USD ($) | Jan. 03, 2021 USD ($)
Business information |  |  |  |  |  |  |
Number of restaurants | restaurant |  |  |  |  | 128 |  |
Number of states in which entity operates | state |  |  |  |  | 31 |  |
Deferred tax asset, net |  |  |  |  | $ 4,900 |  |
Effective tax rate |  |  |  |  | 10.50% | (2.70%) |
Cash and Cash Equivalents, at Carrying Value [Abstract] |  |  |  |  |  |  |
Certificate of deposit | $ 3,500 |  |  |  |  |  |
CD interest rate | 0.15% |  |  |  |  |  |
Frequency of compounding interest on a CD | 30 days |  |  |  |  |  |
Restricted cash and marketing fund |  |  |  |  |  |  |
Restricted cash |  |  |  |  | $ 1,361 |  | $ 1,502
Assets held for sale |  |  |  |  |  |  |
Assets held for sale |  |  |  |  | 1,070 |  | 1,070
Contract sale price for assets held for sale |  |  |  |  | 2,500 |  |
Concentrations of risk |  |  |  |  |  |  |
Accounts receivable, net |  |  |  |  | $ 4,176 |  | $ 4,823
Mercury |  |  |  |  |  |  |
Business information |  |  |  |  |  |  |
Ownership percentage in VIE |  | 20.00% |  | 20.00% |  |  |
Entity Operated Units |  |  |  |  |  |  |
Business information |  |  |  |  |  |  |
Number of restaurants | restaurant |  |  |  |  | 27 |  |
Franchised Units |  |  |  |  |  |  |
Business information |  |  |  |  |  |  |
Number of restaurants | restaurant |  |  |  |  | 101 |  |
Marketing Development Fund |  |  |  |  |  |  |
Restricted cash and marketing fund |  |  |  |  |  |  |
Restricted cash |  |  | $ 1,500 |  | $ 1,400 | $ 1,500 |
Real Urban Barbecue Restaurant |  |  |  |  |  |  |
Business information |  |  |  |  |  |  |
Number of restaurants acquired | restaurant |  |  | 1 |  |  |  |
Granite City Food & Brewery Restaurants |  |  |  |  |  |  |
Business information |  |  |  |  |  |  |
Number of restaurants acquired | restaurant |  |  | 18 |  |  |  |

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