Exhibit 99.2

Reconciliation of Non-GAAP Financial Measures

We prepare our financial statements in accordance with U.S. generally accepted accounting principles (GAAP). Within our investor presentation materials, we make reference to adjusted earnings before interest, taxes, depreciation and amortization (Adjusted EBITDA), a non-GAAP financial measure. We believe that this measurement represents a useful internal measure of performance. Accordingly, where we provide a non-GAAP measure like Adjusted EBITDA, it is done so that investors have the same financial data that management uses in evaluating performance with the belief that it will assist the investment community in assessing our underlying performance. However, because Adjusted EBITDA is not determined in accordance with GAAP, it is susceptible to varying calculations and not all companies calculate the measure in the same manner. As a result, Adjusted EBITDA as presented may not be directly comparable to a similarly titled measure presented by other companies. Adjusted EBITDA is presented as supplemental information and not as an alternative to any GAAP measurements.

Reconciliation of Non-GAAP Financial Measures - Unaudited

(amounts in thousands)

	Fiscal Year																						52 Weeks Ended
		2008(1)			2009(1)			2010			2011			2012			2013			2014		2015	September 25, 2016
Net income (loss)	$	(53,883	)	$	2,419		$	15,957		$	19,549		$	16,379		$	22,489		$	16,455	$	30,004	$	30,763
Interest expense		10,334			7,756			4,244			2,892			3,171			1,640			1,159		790		1,001
Income tax expense (benefit)		(26,844	)		99			5,026			2,963			7,855			10,744			11,830		14,168		14,433
Depreciation and amortization expenses		12,757			13,217			12,182			11,516			11,050			10,229			10,917		12,520		13,080
Impact of excluding a cumulative catch-up adjustment from a change in accounting estimate related to gift card breakage revenue		-			-			-			-			-			1,306			-		-		-
Loss on impairment and asset disposals, net		24,355			9,640			483			436			3,262			-			-		-		-
Restructuring expense (benefit)		5,195			56			(1,457	)		-			-			-			-		-		-
Gain on settlements, net		-			-			-			-			(683	)		(1,719	)		-		-		-
Certain non-recurring restaurant closing and rent dispute costs		-			-			-			-			-			-			-		-		278
Loss (income) on discontinued operations, net of tax		60,546			(615	)		(160	)		(171	)		(187	)		2,004			10,255		162		(326	)
Adjusted EBITDA	$	32,460		$	32,572		$	36,275		$	37,185		$	40,847		$	46,693		$	50,616	$	57,644	$	59,229

(1) The net income (loss) for fiscal years 2008 and 2009 were last reported on Form 10-K for the fiscal years 2012 and 2013, respectively. The operating results of eighteen Mitchell's Fish Market and three Cameron's/Mitchell's Steakhouse restaurants sold in January 2015 and three Ruth's Chris Steak House restaurants closed in 2014 have been reclassified to discontinued operations. These reclassifications had no effect on previously reported net income.