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Reportable Segments (Tables)
 6 Months Ended
Mar. 13, 2019
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, restricted cash, property and equipment, assets related to discontinued operations, property held for sale, deferred tax assets, and prepaid expenses.
 
 
Quarter Ended
 
Two Quarters Ended
 
March 13,
2019
 
March 14,
2018
 
March 13,
2019
 
March 14,
2018
 
(12 weeks)
 
(12 weeks)
 
(28 weeks)
 
(28 weeks)
 
(In thousands)
 
 
 
 
Sales:
 
 
 
 
 
 
 
Company-owned restaurants (1)
$
65,459

 
$
74,503

 
$
156,658

 
$
179,228

Culinary contract services
7,543

 
5,889

 
17,039

 
12,774

Franchise operations
1,421

 
1,401

 
3,644

 
3,288

Total
$
74,423

 
$
81,793

 
$
177,341

 
$
195,290

Segment level profit:
 
 
 
 

 

Company-owned restaurants
$
7,007

 
$
5,743

 
$
16,233

 
$
16,826

Culinary contract services
826

 
212

 
1,507

 
765

Franchise operations
1,174

 
1,032

 
3,125

 
2,432

Total
$
9,007

 
$
6,987

 
$
20,865

 
$
20,023

Depreciation and amortization:
 
 
 
 

 

Company-owned restaurants
$
2,613

 
$
3,319

 
$
7,004

 
$
7,772

Culinary contract services
24

 
18

 
46

 
37

Franchise operations
177

 
178

 
413

 
414

Corporate
408

 
483

 
663

 
1,128

Total
$
3,222

 
$
3,998

 
$
8,126

 
$
9,351

Capital expenditures:
 
 
 
 

 

Company-owned restaurants
$
498

 
$
2,993

 
$
1,562

 
$
6,417

Culinary contract services
(44
)
 
22

 
10

 
130

Corporate
208

 
690

 
209

 
1,483

Total
$
662

 
$
3,705

 
$
1,781

 
$
8,030

 
 
 
 
 

 

Income (loss) before income taxes and discontinued operations
 
 
 
 

 

Segment level profit
$
9,007

 
$
6,987

 
$
20,865

 
$
20,023

Opening costs
(11
)
 
(331
)
 
(44
)
 
(406
)
Depreciation and amortization
(3,222
)
 
(3,998
)
 
(8,126
)
 
(9,351
)
Selling, general and administrative expenses
(9,017
)
 
(9,188
)
 
(20,240
)
 
(20,712
)
Provision for asset impairments and restaurant closings
(1,195
)
 
(1,407
)
 
(2,422
)
 
(2,252
)
Net gain (loss) on disposition of property and equipment
12,651

 
204

 
12,501

 
(18
)
Interest income
19

 
5

 
19

 
11

Interest expense
(1,554
)
 
(545
)
 
(3,269
)
 
(1,194
)
Other income, net
55

 
194

 
86

 
309

Income (loss) before income taxes and discontinued operations
$
6,733

 
$
(8,079
)
 
$
(630
)
 
$
(13,590
)
 
March 13,
2019
 
August 29,
2018
Total assets:
 
 
 
Company-owned restaurants(2)
$
152,855

 
$
151,511

Culinary contract services
6,175

 
4,569

Franchise operations(2)
10,979

 
10,982

Corporate
27,573

 
32,927

Total
$
197,582

 
$
199,989

(1)
Includes vending revenue of approximately $90 thousand and $151 thousand for the quarter ended March 13, 2019 and March 14, 2018, respectively, and amortization of discounts on gift cards sold partially offset by gift card breakage of approximately $100 thousand in the quarter ended March 13, 2019. Includes vending revenue of approximately $190 thousand and $294 thousand for the two quarters ended March 13, 2019 and March 14, 2018, respectively, and amortization of discounts on gift cards sold partially offset by gift card breakage of approximately $244 thousand in the two quarters ended March 13, 2019.
(2)
Company-owned restaurants segment includes $7.8 million of Fuddruckers trade name, Cheeseburger in Paradise liquor licenses, and Jimmy Buffett intangibles. Franchise operations segment includes approximately $9.5 million in royalty intangibles.
Reconciliation of Assets from Segment to Consolidated
 
March 13,
2019
 
August 29,
2018
Total assets:
 
 
 
Company-owned restaurants(2)
$
152,855

 
$
151,511

Culinary contract services
6,175

 
4,569

Franchise operations(2)
10,979

 
10,982

Corporate
27,573

 
32,927

Total
$
197,582

 
$
199,989

(1)
Includes vending revenue of approximately $90 thousand and $151 thousand for the quarter ended March 13, 2019 and March 14, 2018, respectively, and amortization of discounts on gift cards sold partially offset by gift card breakage of approximately $100 thousand in the quarter ended March 13, 2019. Includes vending revenue of approximately $190 thousand and $294 thousand for the two quarters ended March 13, 2019 and March 14, 2018, respectively, and amortization of discounts on gift cards sold partially offset by gift card breakage of approximately $244 thousand in the two quarters ended March 13, 2019.
(2)
Company-owned restaurants segment includes $7.8 million of Fuddruckers trade name, Cheeseburger in Paradise liquor licenses, and Jimmy Buffett intangibles. Franchise operations segment includes approximately $9.5 million in royalty intangibles.