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Reportable Segments (Tables)
 6 Months Ended
Mar. 15, 2017
Segment Reporting [Abstract]  
Schedule of Segment Reporting Information, by Segment
The table on the following page shows segment financial information. The table also lists total assets for each reportable segment. Corporate assets include cash and cash equivalents, property and equipment, assets related to discontinued operations, property held for sale, deferred tax assets, and prepaid expenses.
 
 
Quarter Ended
 
Two Quarters Ended
 
March 15,
2017
 
March 9,
2016
 
March 15,
2017
 
March 9,
2016
 
(12 weeks)
 
(12 weeks)
 
(28 weeks)
 
(28 weeks)
 
(In thousands)
Sales:
 
 
 
 
 
 
 
Company-owned restaurants (1)
$
81,189

 
$
86,451

 
$
189,431

 
$
200,156

Culinary contract services
3,306

 
3,918

 
7,602

 
8,833

Franchise operations
1,819

 
1,700

 
3,691

 
3,825

Total
$
86,314

 
$
92,069

 
$
200,724

 
$
212,814

Segment level profit:
 
 
 
 

 

Company-owned restaurants
$
10,226

 
$
12,746

 
$
22,822

 
$
29,530

Culinary contract services
346

 
398

 
831

 
891

Franchise operations
1,383

 
1,272

 
2,675

 
2,786

Total
$
11,955

 
$
14,416

 
$
26,328

 
$
33,207

Depreciation and amortization:
 
 
 
 

 

Company-owned restaurants
$
3,981

 
$
4,318

 
$
9,435

 
$
10,128

Culinary contract services
15

 
27

 
38

 
64

Franchise operations
178

 
192

 
414

 
448

Corporate
614

 
683

 
1,451

 
1,595

Total
$
4,788

 
$
5,220

 
$
11,338

 
$
12,235

Capital expenditures:
 
 
 
 

 

Company-owned restaurants
$
2,783

 
$
5,128

 
$
7,333

 
$
10,622

Culinary contract services
—

 
—

 
—

 
—

Franchise operations
—

 
—

 
—

 
—

Corporate
199

 
113

 
629

 
348

Total
$
2,982

 
$
5,241

 
$
7,962

 
$
10,970

 
 
 
 
 

 

Loss before income taxes and discontinued operations:
 
 
 
 

 

Segment level profit
$
11,955

 
$
14,416

 
$
26,328

 
$
33,207

Opening costs
(132
)
 
(174
)
 
(298
)
 
(571
)
Depreciation and amortization
(4,788
)
 
(5,220
)
 
(11,338
)
 
(12,235
)
Selling, general and administrative expenses
(9,008
)
 
(9,843
)
 
(22,767
)
 
(23,086
)
Provision for asset impairments and restaurant closings, net
(5,963
)
 
(37
)
 
(6,250
)
 
(37
)
Net (loss) gain on disposition of property and equipment
(329
)
 
556

 
(414
)
 
835

Interest income
1

 
1

 
3

 
2

Interest expense
(727
)
 
(495
)
 
(1,330
)
 
(1,191
)
Other income (expense), net
(242
)
 
29

 
(139
)
 
(90
)
Loss before income taxes and discontinued operations
$
(9,233
)
 
$
(767
)
 
$
(16,205
)
 
$
(3,166
)
 
 
March 15,
2017
 
August 31,
2016
Total assets:
 
 
 
Company-owned restaurants(2)
$
201,022

 
$
211,182

Culinary contract services
3,209

 
3,390

Franchise operations(3)
11,797

 
12,266

Corporate
22,073

 
25,387

Total
$
238,101

 
$
252,225

(1)
Includes vending revenue of $125 thousand and $137 thousand for the quarters ended March 15, 2017 and March 9, 2016, respectively, and $284 thousand and $295 thousand for the two quarters ended March 15, 2017 and March 9, 2016, respectively.
(2)
Company-owned restaurants segment includes $9.4 million of Fuddruckers trade name, Cheeseburger in Paradise liquor licenses, and Jimmy Buffett intangibles.
(3)
Franchise operations segment includes approximately $11.0 million in royalty intangibles.
Reconciliation of Assets from Segment to Consolidated
 
March 15,
2017
 
August 31,
2016
Total assets:
 
 
 
Company-owned restaurants(2)
$
201,022

 
$
211,182

Culinary contract services
3,209

 
3,390

Franchise operations(3)
11,797

 
12,266

Corporate
22,073

 
25,387

Total
$
238,101

 
$
252,225

(1)
Includes vending revenue of $125 thousand and $137 thousand for the quarters ended March 15, 2017 and March 9, 2016, respectively, and $284 thousand and $295 thousand for the two quarters ended March 15, 2017 and March 9, 2016, respectively.
(2)
Company-owned restaurants segment includes $9.4 million of Fuddruckers trade name, Cheeseburger in Paradise liquor licenses, and Jimmy Buffett intangibles.
(3)
Franchise operations segment includes approximately $11.0 million in royalty intangibles.