Impairment of Long-Lived Assets, Discontinued Operations, Property Held for Sale and Store Closings (Tables)

6 Months Ended

Mar. 15, 2017

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Restructuring and Asset Impairment Charges

The Company recognized the following impairment charges to income from operations:

	Two Quarters Ended
	March 15, 2017		March 9, 2016
	(28 weeks)		(28 weeks)
	(In thousands, except per share data)
Provision for asset impairments and restaurant closings, net	$	6,250	$	37
Net loss (gain) on disposition of property and equipment	414		(835		)
	$	6,664	$	(798	)
Effect on EPS:
Basic	$	0.23	$	0.03
Assuming dilution	$	0.23	$	0.03

Schedule of Assets and Liabilities of Discontinued Operations

The following table sets forth the assets and liabilities for all discontinued operations:

	March 15, 2017		August 31, 2016
	(In thousands)
Prepaid expenses	$	—	$	1
Assets related to discontinued operations—current	$	—	$	1
Property and equipment	$	1,872	$	1,872
Deferred tax assets	958		1,320
Assets related to discontinued operations—non-current	$	2,830	$	3,192
Deferred income taxes	$	384	$	361
Accrued expenses and other liabilities	3		51
Liabilities related to discontinued operations—current	$	387	$	412
Other liabilities	$	16	$	17
Liabilities related to discontinued operations—non-current	$	16	$	17

Schedule of Discontinued Operations Income Statement

The following table sets forth the sales and pretax losses reported from discontinued operations:

	Two Quarters Ended
	March 15, 2017			March 9, 2016
	(28 weeks)			(28 weeks)
	(In thousands, except discontinued locations)
Sales	$	—		$	—
Pretax loss	(12		)	(147		)
Income tax benefit (expense) from discontinued operations	(403		)	58
Loss from discontinued operations, net of income taxes	$	(415	)	$	(89	)
Discontinued locations closed during the period	—			—

Discontinued Operations

The following table summarizes discontinued operations for the two quarters of fiscal 2017 and 2016: 

	Two Quarters Ended
	March 15, 2017			March 9, 2016
	(28 weeks)			(28 weeks)
	(In thousands, except per share data)
Discontinued operating loss	$	(12	)	$	(147	)
Impairments	—			—
Net gains (losses)	—			—
Pretax loss	$	(12	)	$	(147	)
Income tax benefit (expense) from discontinued operations	(403		)	58
Loss from discontinued operations, net of income taxes	$	(415	)	$	(89	)
Effect on EPS from discontinued operations—basic	$	(0.02	)	$	(0.00	)