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Reportable Segments
 6 Months Ended
Mar. 10, 2021
Segment Reporting [Abstract]  
Reportable Segments Reportable Segments
As more fully described at Note 1. Basis of Presentation, through November 18, 2020, we had five reportable segments: Luby’s Cafeterias, Fuddruckers Restaurants, Cheeseburger in Paradise Restaurants, Fuddruckers franchise operations, and CCS. In connection with our Plan of Liquidation, we have one reportable segment as of November 19, 2020.
Company-owned restaurants
Company-owned restaurants consisted of Luby’s Cafeterias, Fuddruckers Restaurants and Cheeseburger in Paradise Restaurant reportable segments. We considered each restaurant to be an operating segment because operating results and cash flow could be determined for each restaurant. We aggregated our restaurant operating segments into reportable segments by restaurant brand because the nature of the products and services, the production processes, the customers, the methods used to distribute the products and services, the long-term store level profit margins, and the nature of the regulatory environment were similar. The chief operating decision maker analyzed store level profit which is defined as restaurant sales and vending revenue, less cost of food, payroll and related costs, other operating expenses and occupancy costs. All Company-owned restaurants are casual dining restaurants.
The Luby’s Cafeterias segment included the results of our company-owned Luby’s Cafeterias restaurants. The total number of Luby’s cafeterias operating at November 18, 2020 and August 26, 2020 were 60 and 61, respectively.
The Fuddruckers restaurant segment included the results of our company-owned Fuddruckers restaurants. The total number of Fuddruckers restaurants operating at November 18, 2020 and August 26, 2020 were 24 and 24, respectively.
Included in the restaurant counts above are five Combo units, where a Luby's cafeteria and a Fuddruckers restaurant occupy the same location. The Combo units are included in the above counts for both Luby's cafeteria and Fuddruckers restaurants.
We operated one Cheeseburger in Paradise restaurant during the quarter ended December 16, 2019, which was closed permanently in March 2020.
CCS
CCS, branded as Luby’s Culinary Services, consists of a business line servicing healthcare, sport stadiums, corporate dining clients, and sales through retail grocery stores. The healthcare accounts are full service and typically include in-room delivery, catering, vending, coffee service, and retail dining. CCS had contracts with long-term acute care hospitals, acute care medical centers, ambulatory surgical centers, retail grocery stores, behavioral hospitals, a senior living facility, sports stadiums, government, and business and industry clients. CCS has the unique ability to deliver quality services that include facility design and procurement as well as nutrition and branded food services to our clients. The cost of CCS on our consolidated statements of operations includes all food, payroll and related costs, other operating expenses, and other direct general and administrative expenses related to CCS sales. The total number of CCS contracts at November 18, 2020 and August 26, 2020 were 26 and 26, respectively.
Fuddruckers Franchise Operations
We only offer franchises for the Fuddruckers brand. Initial franchise agreements generally have a term of 20 years. Franchise agreements typically grant franchisees an exclusive territorial license to operate a single restaurant within a specified area.
Franchisees bear all direct costs involved in the development, construction, and operation of their restaurants. In exchange for a franchise fee, we provide franchise assistance in the following areas: site selection, prototypical architectural plans, interior and exterior design and layout, training, marketing and sales techniques, assistance by a Fuddruckers “opening team” at the time a franchised restaurant opens, and operations and accounting guidelines set forth in various policies and procedures manuals.
All franchisees are required to operate their restaurants in accordance with Fuddruckers standards and specifications, including controls over menu items, food quality, and preparation. The Company requires the successful completion of its training program by a minimum of three managers for each franchised restaurant. In addition, franchised restaurants are evaluated regularly by the Company for compliance with franchise agreements, including standards and specifications through the use of periodic, unannounced, on-site inspections and standards evaluation reports.
We had 71 franchised restaurants at both November 18, 2020 and August 26, 2020.
Segment Table
The tables below show segment financial information under the going concern basis of accounting. 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 March 11, 2020Period Ended November 18, 2020Two Quarters Ended March 11, 2020
 (12 weeks)(12 weeks)(28 weeks)
(In thousands)
Sales:
Luby's cafeterias$47,886 $31,949 $115,030 
Fuddruckers restaurants11,872 4,550 27,551 
Cheeseburger in Paradise restaurants647 — 1,492 
Culinary contract services6,998 4,918 16,772 
Fuddruckers franchise operations1,158 530 2,865 
Total68,561 $41,947 $163,710 
Segment level profit:  
Luby's cafeterias$4,877 $4,896 $12,786 
Fuddruckers restaurants527 (412)494 
Cheeseburger in Paradise restaurants(28)(85)(95)
Culinary contract services598 451 1,424 
Fuddruckers franchise operations749 236 1,890 
Total6,723 $5,086 $16,499 
Depreciation and amortization:  
Luby's cafeterias$1,738 $1,530 $4,182 
Fuddruckers restaurants387 167 937 
Cheeseburger in Paradise restaurants19 — 47 
Culinary contract services5 8 17 
Fuddruckers franchise operations178 1 414 
Corporate350 436 843 
Total2,677 $2,142 $6,440 
Capital expenditures:  
Luby's cafeterias$414 $416 $1,238 
Fuddruckers restaurants90 17 139 
Cheeseburger in Paradise restaurants— — 2 
Fuddruckers franchise operations— — 14 
Corporate41 — 97 
Total$545 $433 $1,490 
Quarter Ended March 11, 2020Period Ended November 18, 2020Two Quarters Ended March 11, 2020
(12 weeks)(12 weeks)(28 weeks)
(In thousands)
Loss before income taxes and discontinued operations:   
Segment level profit$6,723 $5,086 $16,499 
Opening costs(2)— (14)
Depreciation and amortization(2,677)(2,142)(6,440)
Selling, general and administrative expenses(6,816)(4,267)(16,974)
Other charges(1,509)(416)(2,748)
Net provision for asset impairments and restaurant closings(661)85 (1,770)
Net loss on disposition of property and equipment2,527 (117)2,498 
Interest income5 8 28 
Interest expense(1,473)(1,212)(3,435)
Other income, net148 30 388 
Total$(3,735)$(2,945)$(11,968)

 August 26, 2020
 (in thousands)
Total assets:
Luby's cafeterias$90,349 
Fuddruckers restaurants (1)
26,502 
Cheeseburger in Paradise restaurants (2)
164 
Culinary contract services4,744 
Fuddruckers franchise operations (3)
8,973 
Corporate46,671 
Total$177,403 

(1) Includes Fuddruckers trade name intangible of $6.9 million at August 26, 2020.
(2) Includes Cheeseburger in Paradise liquor licenses, and Jimmy Buffett intangibles of $34 thousand at August 26, 2020.
(3) Fuddruckers franchise operations segment includes royalty intangibles of $8.4 million at August 26, 2020.