v3.21.1

RELATED PARTY TRANSACTIONS | 3 Months Ended
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Apr. 04, 2021
Related Party Transactions |
Related Party Transactions | (12) 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 three months ended April 4, 2021 and March 29, 2020:
​ | ​ | ​ | ​ | ​ | ​
​ | Three Months Ended
(in thousands) | April 4, 2021 |  | March 29, 2020
Revenues and NAF contributions - Anand Gala | $ | 322 | ​ | $ | 344
Revenues and NAF contributions - Charles Davidson | ​ | 138 | ​ | ​ | 166
The following table outlines accounts receivable from related parties as of April 4,2021 and January 3, 2021:
​ | ​ | ​ | ​ | ​ | ​ | ​
(in thousands) | ​ | April 4, 2021 |  | January 3, 2021
Accounts receivable, net - Anand Gala | ​ | $ | 246 | ​ | $ | 207
Accounts receivable, net - Charles Davidson | ​ | ​ | 64 | ​ | ​ | 52
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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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