v3.21.2

BASIS OF PRESENTATION (Details) $ in Thousands |  |  |  |  | 1 Months Ended | 3 Months Ended | 9 Months Ended |
--- | --- | --- | --- | --- | --- | --- | --- | ---
Oct. 08, 2021 restaurant item | Jul. 30, 2021 restaurant | May 14, 2020 USD ($) | Jul. 18, 2018 | Mar. 29, 2020 restaurant | Dec. 29, 2019 | Oct. 03, 2021 USD ($) restaurant country item | Sep. 27, 2020 | Oct. 03, 2021 USD ($) restaurant country item | Sep. 27, 2020 | Jan. 03, 2021 USD ($)
Business information |  |  |  |  |  |  |  |  |  |  |
Number of restaurants |  |  |  |  |  |  | 135 |  | 135 |  |
Number of countries in which entity operates | country |  |  |  |  |  |  | 3 |  | 3 |  |
Deferred tax asset, net | $ |  |  |  |  |  |  | $ 3,400 |  | $ 3,400 |  | $ 4,900
Effective tax rate |  |  |  |  |  |  | 0.70% | 127.00% | 2.30% | (54.20%) |
Cash and Cash Equivalents, at Carrying Value [Abstract] |  |  |  |  |  |  |  |  |  |  |
Certificate of deposit | $ |  |  | $ 3,500 |  |  |  |  |  |  |  |
CD interest rate |  |  | 3.00% |  |  |  |  |  |  |  |
Frequency of compounding interest on a CD |  |  | 30 days |  |  |  |  |  |  |  |
Restricted cash and marketing fund |  |  |  |  |  |  |  |  |  |  |
Restricted cash | $ |  |  |  |  |  |  | $ 1,146 |  | $ 1,146 |  | 1,502
Assets held for sale |  |  |  |  |  |  |  |  |  |  |
Assets held for sale | $ |  |  |  |  |  |  | $ 1,024 |  | $ 1,024 |  | 1,070
Mercury |  |  |  |  |  |  |  |  |  |  |
Business information |  |  |  |  |  |  |  |  |  |  |
Ownership percentage in VIE |  |  |  | 20.00% |  | 20.00% |  |  |  |  |
Entity Operated Units |  |  |  |  |  |  |  |  |  |  |
Business information |  |  |  |  |  |  |  |  |  |  |
Number of restaurants |  |  |  |  |  |  | 31 |  | 31 |  |
Franchised Units |  |  |  |  |  |  |  |  |  |  |
Business information |  |  |  |  |  |  |  |  |  |  |
Number of restaurants |  |  |  |  |  |  | 104 |  | 104 |  |
Marketing Development Fund |  |  |  |  |  |  |  |  |  |  |
Restricted cash and marketing fund |  |  |  |  |  |  |  |  |  |  |
Restricted cash | $ |  |  |  |  |  |  | $ 1,100 |  | $ 1,100 |  | $ 1,500
Real Urban Barbecue Restaurant |  |  |  |  |  |  |  |  |  |  |
Business information |  |  |  |  |  |  |  |  |  |  |
Number of restaurants acquired |  |  |  |  | 1 |  |  |  |  |  |
Granite City Food & Brewery Restaurants |  |  |  |  |  |  |  |  |  |  |
Business information |  |  |  |  |  |  |  |  |  |  |
Number of restaurants acquired |  |  |  |  | 18 |  |  |  |  |  |
Number of restaurants operating Famous Dave's ghost kitchens | item |  |  |  |  |  |  | 8 |  | 8 |  |
Village Inn Restaurants | Entity Operated Units |  |  |  |  |  |  |  |  |  |  |
Business information |  |  |  |  |  |  |  |  |  |  |
Number of restaurants acquired |  | 21 |  |  |  |  |  |  |  |  |
Village Inn Restaurants | Franchised Units |  |  |  |  |  |  |  |  |  |  |
Business information |  |  |  |  |  |  |  |  |  |  |
Number of restaurants acquired |  | 109 |  |  |  |  |  |  |  |  |
Bakers Square Restaurants | Entity Operated Units |  |  |  |  |  |  |  |  |  |  |
Business information |  |  |  |  |  |  |  |  |  |  |
Number of restaurants acquired |  | 11 |  |  |  |  |  |  |  |  |
Tahoe Joe's Business | Subsequent Event |  |  |  |  |  |  |  |  |  |  |
Business information |  |  |  |  |  |  |  |  |  |  |
Number of restaurants acquired | 5 |  |  |  |  |  |  |  |  |  |
Buffet IP | Subsequent Event |  |  |  |  |  |  |  |  |  |  |
Business information |  |  |  |  |  |  |  |  |  |  |
Number of buffet concepts acquired | item | 4 |  |  |  |  |  |  |  |  |  |

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