10-K/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-K/A

☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the Fiscal Year Ended August 28, 2013

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the Transition Period From              to             

Commission file number 001-08308

Luby’s, Inc.

 (Exact name of registrant as specified in its charter)

Delaware	74-1335253
(State or other jurisdiction of incorporation or organization)	(IRS Employer Identification Number)

13111 Northwest Freeway, Suite 600

Houston, Texas 77040

(Address of principal executive offices, including zip code)

(713) 329-6800

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

Title of Each Class	Name of Each Exchange on which registered
Common Stock ($0.32 par value per share)	New York Stock Exchange

Securities registered pursuant to Section 12(g) of the Act: None

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.    Yes   ☐    No  ☒

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.    Yes  ☐    No  ☒

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports) and (2) has been subject to such filing requirements for the past 90 days.    Yes  ☒     No  ☐

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).    Yes  ☒     No  ☐

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of the registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.  ☒

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer  ☐	Accelerated filer  ☒
Non-accelerated filer  ☐	Smaller reporting company   ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).    Yes  ☐    No  ☒

1

The aggregate market value of the shares of common stock of the registrant held by nonaffiliates of the registrant as of February 13, 2013, was approximately $152,309,024 (based upon the assumption that directors and executive officers are the only affiliates).

As of November 4, 2013, there were 28,314,984 shares of the registrant’s common stock outstanding.

DOCUMENTS INCORPORATED BY REFERENCE

Portions of the following document are incorporated by reference into the designated parts of this Form 10-K:

Definitive Proxy Statement relating to 2014 annual meeting of shareholders (in Part III)

Explanatory Note

The sole purpose of this Amendment No. 1 to the Annual Report on Form 10-K (the “Form 10-K”) of Luby's, Inc. for the fiscal year ended August 28, 2013, filed with the Securities and Exchange Commission on November 12, 2013, is to furnish Exhibit 101 to the Form 10-K in accordance with Rule 405 of Regulation S-T. Exhibit 101 to the Form 10-K provides the financial statements and related notes from the Form 10-K formatted in XBRL (extensible Business Reporting Language).

No other changes have been made to the Form 10-K. This Amendment No. 1 to the Form 10-K speaks as of the original filing date of the Form 10-K, does not reflect events that may have occurred subsequent to the original filing date, and does not modify or update in any way disclosures made in the original Form 10-K.

Item 15. Exhibits, Financial Statement Schedules

1.    Financial Statements

The following financial statements are filed as part of this Report:

Consolidated balance sheets at August 28, 2013 and August 29, 2012.

Consolidated statements of operations for each of the three years in the period ended August 28, 2013.

Consolidated statements of shareholders’ equity for each of the three years in the period ended August 28, 2013

Consolidated statements of cash flows for each of the three years in the period ended August 28, 2013.

Notes to consolidated financial statements

Reports of Independent Registered Public Accounting Firm Grant Thornton LLP

2.    Financial Statement Schedules

All schedules are omitted since the required information is not present or is not present in amounts sufficient to require submission of the schedule or because the information required is included in the financial statements and notes thereto.

3.    Exhibits

The following exhibits are filed as a part of this Report:

3(a)	Amended and Restated Certificate of Incorporation of Luby’s, Inc. (filed as Exhibit 3.1) to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 11, 2009, and incorporated herein by reference).
3(b)	Bylaws of Luby’s, Inc., as amended through July 9, 2008 (filed as Exhibit 3.1 to the Company’s Current Report on Form 8-K dated July 14, 2008, and incorporated herein by reference).
4(a)	Credit Agreement dated July 13, 2007, among Luby’s, Inc., the lenders party thereto, Wells Fargo Bank, National Association, as Administrative Agent, and Amegy Bank, National Association, as Syndication Agent. (filed as Exhibit 4(i) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 26, 2007, and incorporated herein by reference).
4(b)	First Amendment to Credit Agreement dated as of March 18, 2009, among the Company, the lenders party thereto, Wells Fargo Bank, National Association, as Administrative Agent, and Amegy Bank, National Association, as Syndication Agent (filed as Exhibit 4.1 to the Company’s Current Report on Form 8-K for March 18, 2009, and incorporated herein by reference).
4(c)	Credit Agreement dated as of November 9, 2009, among the Company, the lenders party thereto, Wells Fargo Bank, National Association, as Administrative Agent, and Amegy Bank, National Association, as Syndication Agent (filed as Exhibit 4(l) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 26, 2009, and incorporated herein by reference).
4(d)	First Amendment to Credit Agreement, dated as of January 31, 2010, among the Company, the lenders from time to time party thereto, Wells Fargo Bank, National Association, as Administrative Agent, and Amegy Bank National Association, as Syndication Agent (filed as Exhibit 4.1 to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 10, 2010, and incorporated herein by reference).
4(e)	Second Amendment to Credit Agreement, dated as of July 26, 2010, among the Company, the lenders from time to time party thereto, Wells Fargo Bank, National Association, as administrative agent, and Amegy Bank National Association, as syndication agent (filed as Exhibit 10.3 to the Company’s Current Report on Form 8-K dated July 27, 2010, and incorporated herein by reference).
4(f)	Third Amendment to Credit Agreement, dated as of September 30, 2010, among the Company, the lenders from time to time party thereto, Wells Fargo Bank, National Association, as administrative agent, and Amegy Bank National Association, as syndication agent (filed as Exhibit 4(f) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 25, 2010, and incorporated herein by reference).
4(g)	Fourth Amendment to Credit Agreement, dated as of October 30, 2010, among the Company, the lenders from time to time party thereto, Wells Fargo Bank, National Association, as administrative agent, and Amegy Bank National Association, as syndication agent (filed as Exhibit 4(g) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 25, 2010, and incorporated herein by reference).

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4(h)	Fifth Amendment to Credit Agreement, dated as of August 25, 2011, among the Company, the lenders from time to time party thereto, Wells Fargo Bank, National Association, as administrative agent, and Amegy Bank National Association, as syndication agent (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K dated August 25, 2011, and incorporated herein by reference).
4(i)	Sixth Amendment to Credit Agreement, dated as of October 20, 2011, among the Company, the lenders from time to time party thereto, Wells Fargo Bank, National Association, as administrative agent, and Amegy Bank National Association, as syndication agent (filed as Exhibit 4(i) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 29, 2012, and incorporated herein by reference).
4(j)	Seventh Amendment to Credit Agreement, dated as of February 14, 2013, among the Company, the lenders from time to time party thereto, Wells Fargo Bank, National Association, as administrative agent, and Amegy Bank National Association, as syndication agent (filed as Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 13, 2013, and incorporated herein by reference.
4(k)	Credit Agreement, dated as August 13, 2013, among the Company, the lenders from time to time party thereto, Wells Fargo Bank, National Association, as administrative agent, and Amegy Bank National Association, as syndication agent. (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K dated August 19, 2013, and incorporated herein by reference).
4(l)	Rights Agreement dated January 27, 2011 between Luby’s, Inc. and American Stock Transfer & Trust Company, LLC, as Rights Agent (filed as Exhibit 4.1 to the Company’s Current Report on Form 8-K dated February 2, 2011, and incorporated herein by reference).
10(a)	Management Incentive Stock Plan of Luby’s Cafeterias, Inc. (filed as Exhibit 10(i) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 31, 1989, and incorporated herein by reference).*
10(b)	Amendment to Management Incentive Stock Plan of Luby’s Cafeterias, Inc. adopted January 14, 1997 (filed as Exhibit 10(k) to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 28, 1997, and incorporated herein by reference).*
10(c)	Nonemployee Director Deferred Compensation Plan of Luby’s Cafeterias, Inc. adopted October 27, 1994 (filed as Exhibit 10(g) to the Company’s Quarterly Report on Form 10-Q for the quarter ended November 30, 1994, and incorporated herein by reference).*
10(d)	Amendment to Nonemployee Director Deferred Compensation Plan of Luby’s Cafeterias, Inc. adopted January 14, 1997 (filed as Exhibit 10(m) to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 28, 1997, and incorporated herein by reference).*
10(e)	Amendment to Nonemployee Director Deferred Compensation Plan of Luby’s Cafeterias, Inc. adopted March 19, 1998 (filed as Exhibit 10(o) to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 28, 1998, and incorporated herein by reference).*
10(f)	Amended and Restated Nonemployee Director Stock Plan of Luby’s, Inc. adopted January 20, 2005, as amended January 24, 2007, as amended April 14, 2008 (filed as Exhibit 10(f) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 27, 2008, and incorporated herein by reference).*
10(g)	Second Amended and Restated Nonemployee Director Stock Plan of Luby’s, Inc. adopted January 25, 2013, (filed as Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 13, 2013, and incorporated herein by reference).*
10(h)	Luby’s Cafeterias, Inc. Supplemental Executive Retirement Plan dated May 30, 1996 (filed as Exhibit 10(j) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 31, 1996, and incorporated herein by reference).*
10(i)	Amendment to Luby’s Cafeterias, Inc. Supplemental Executive Retirement Plan adopted January 14, 1997 (filed as Exhibit 10(r) to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 28, 1997, and incorporated herein by reference).*

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10(j)	Amendment to Luby’s Cafeterias, Inc. Supplemental Executive Retirement Plan adopted January 9, 1998 (filed as Exhibit 10(u) to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 28, 1998, and incorporated herein by reference).*
10(k)	Amendment to Luby’s Cafeterias, Inc. Supplemental Executive Retirement Plan adopted May 21, 1999 (filed as Exhibit 10(q) to the Company’s Quarterly Report on Form 10-Q for the quarter ended May 31, 1999, and incorporated herein by reference.)*
10(l)	Luby’s Incentive Stock Plan adopted October 16, 1998 (filed as Exhibit 10(cc) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 31, 1998, and incorporated herein by reference).*
10(m)	Amended and Restated Luby’s Incentive Stock Plan adopted January 19, 2006 (filed as Exhibit 10(ee) to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 15, 2006, and incorporated herein by reference).*
10(n)	Registration Rights Agreement dated March 9, 2001, by and among Luby’s, Inc., Christopher J. Pappas, and Harris J. Pappas (filed as Exhibit 10.4 to the Company’s Current Report on Form 8-K dated March 9, 2001, and incorporated herein by reference).
10(o)	Asset Purchase Agreement, dated as of June 23, 2010, by and among Luby’s, Inc., Fuddruckers, Inc., Magic Brands, LLC, Atlantic Restaurant Ventures, Inc., R. Wes, Inc., Fuddruckers of Howard County, LLC and Fuddruckers of White Marsh, LLC (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed on June 29, 2010).
10(p)	Amendment to Asset Purchase Agreement, dated as of July 26, 2010, by and among Luby’s Fuddruckers Restaurants, LLC, Fuddruckers, Inc., Magic Brands, LLC, Atlantic Restaurant Ventures, Inc., R. Wes, Inc., Fuddruckers of Howard County, LLC and Fuddruckers of White Marsh, LLC (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed on July 27, 2010).
10(q)	Luby’s, Inc. Amended and Restated Nonemployee Director Phantom Stock Plan effective September 28, 2001 (filed as Exhibit 10(dd) to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 13, 2002, and incorporated herein by reference).*
10(r)	Form of Indemnification Agreement entered into between Luby’s, Inc. and each member of its Board of Directors initially dated July 23, 2002 (filed as Exhibit 10(gg) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 28, 2002, and incorporated herein by reference).
10(s)	Master Sales Agreement dated July 23, 2002, by and among Luby’s, Inc., Pappas Restaurants, L.P., and Pappas Restaurants, Inc. and Procedure adopted by the Finance and Audit Committee of the Board of Directors on July 23, 2002, pursuant to Section 2.3 of the Master Sales Agreement (filed as Exhibit 10(ii) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 28, 2002, and incorporated herein by reference).
10(t)	Amended and Restated Master Sales Agreement effective November 16, 2011, by and among Luby’s, Inc., Pappas Restaurants, L.P., and Pappas Restaurants, Inc. (filed as Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q for the quarter ended May 9, 2012, and incorporated herein by reference).
10(u)	Amended and Restated Master Sales Agreement effective November 8, 2013, by and among Luby’s, Inc., Pappas Restaurants, L.P., and Pappas Restaurants, Inc. (filed as Exhibit 10(u) to the Company’s Annual Report on Form 10-K for the year ended August 28, 2013, and incorporated herein by reference).
10(v)	Employment Agreement dated November 9, 2005, between Luby’s, Inc. and Christopher J. Pappas (filed as Exhibit 10(y) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 31, 2005, and incorporated herein by reference).*
10(w)	Amendment No. 1 dated as of October 29, 2007 to Employment Agreement dated as of March 9, 2001 between Luby’s, Inc. and Christopher J. Pappas (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K dated October 30, 2007, and incorporated herein by reference).*
10(x)	Amendment No. 2 dated as of November 19, 2008 to Employment Agreement dated as of November 9, 2005 between Luby’s, Inc. and Christopher J. Pappas (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K dated November 21, 2008, and incorporated herein by reference).*

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10(y)	Amendment No. 3 dated as of November 19, 2009 to Employment Agreement dated as of November 9, 2005 and as amended on October 29, 2007 and November 19, 2008 between Luby’s, Inc. and Christopher J. Pappas (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K dated November 25, 2009, and incorporated herein by reference).*
10(z)	Amendment No. 4 dated as of April 15, 2010 to Employment Agreement dated as of November 9, 2005 and as amended on October 29, 2007, November 19, 2008, and November 19, 2009 between Luby’s, Inc. and Christopher J. Pappas (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K dated April 20, 2010, and incorporated herein by reference).*
10(aa)	Amendment No. 5 dated as of September 2, 2010 to Employment Agreement dated as of November 9, 2005, as amended on October 29, 2007, November 19, 2008, November 19, 2009 and April 15, 2010, between Luby’s, Inc. and Christopher J. Pappas (filed as Exhibit 10(cc) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 31, 2011, and incorporated herein by reference).*
10(bb)	Amendment No. 6 dated as of April 20, 2011 to Employment Agreement dated as of November 9, 2005, as amended on October 29, 2007, November 19, 2008, November 19, 2009, April 15, 2010 and September 2, 2010, between Luby’s, Inc. and Christopher J. Pappas (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K dated April 26, 2011, and incorporated herein by reference).*
10(cc)	Amendment No. 7 dated as of August 28, 2012 to Employment Agreement dated as of November 9, 2005, as amended on October 29, 2007, November 19, 2008, November 19, 2009, April 15, 201, September 2, 2010 and April 20, 2011 between Luby’s, Inc. and Christopher J. Pappas (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K dated April 30, 2012, and incorporated herein by reference).*
10(dd)	Employment Agreement dated November 9, 2005, between Luby’s, Inc. and Harris J. Pappas (filed as Exhibit 10(z) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 31, 2005, and incorporated herein by reference).*
10(ee)	Amendment No. 1 dated as of October 29, 2007 to Employment Agreement dated as of March 9, 2001 between Luby’s, Inc. and Harris J. Pappas (filed as Exhibit 10.2 to the Company’s Current Report on Form 8-K dated October 30, 2007, and incorporated herein by reference).*
10(ff)	Amendment No. 2 dated as of November 19, 2008 to Employment Agreement dated as of November 9, 2005 between Luby’s, Inc. and Harris J. Pappas (filed as Exhibit 10.2 to the Company’s Current Report on Form 8-K dated November 21, 2008, and incorporated herein by reference).*
10(gg)	Amendment No. 3 dated as of November 19, 2009 to Employment Agreement dated as of November 9, 2005 and as amended on October 29, 2007 and November 19, 2008 between Luby’s, Inc. and Harris J. Pappas (filed as Exhibit 10.2 to the Company’s Current Report on Form 8-K dated November 25, 2009, and incorporated herein by reference).*
10(hh)	Amendment No. 4 dated as of April 15, 2010 to Employment Agreement dated as of November 9, 2005 and as amended on October 29, 2007, November 19, 2008, and November 19, 2009 between Luby’s, Inc. and Harris J. Pappas (filed as Exhibit 10.2 to the Company’s Current Report on Form 8-K dated April 20, 2010, and incorporated herein by reference).*
10(ii)	Amendment No. 5 dated as of September 2, 2010 to Employment Agreement dated as of November 9, 2005, as amended on October 29, 2007, November 19, 2008, November 19, 2009 and April 15, 2010, between Luby’s, Inc. and Harris J. Pappas (filed as Exhibit 10(jj) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 31, 2011, and incorporated herein by reference).*
10(jj)	Form of Restricted Stock Award Agreement pursuant to the Luby’s Incentive Stock Plan (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K dated November 15, 2007, and incorporated herein by reference).
10(kk)	Form of Incentive Stock Option Award Agreement pursuant to the Luby’s Incentive Stock Plan (filed as Exhibit 10.2 to the Company’s Current Report on Form 8-K dated November 15, 2007, and incorporated herein by reference).

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11	Statement regarding computation of Per Share Earnings.**
14(a)	Policy Guide on Standards of Conduct and Ethics applicable to all employees, as well as the board of directors (filed as Exhibit 14(a) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 26, 2003, and incorporated herein by reference).
14(b)	Supplemental Standards of Conduct and Ethics for the Chief Executive Officer, Chief Financial Officer, Controller, and all senior financial officers (filed as Exhibit 14(b) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 26, 2003, and incorporated herein by reference).
21	Subsidiaries of the Company (filed as Exhibit 21 to the Company’s Annual Report on Form 10-K for the year ended August 28, 2013, and incorporated herein by reference).
23.1	Consent of Grant Thornton LLP (filed as Exhibit 23.1 to the Company’s Annual Report on Form 10-K for the year ended August 28, 2013, and incorporated herein by reference)..
31.1	Rule 13a-14(a)/15d-14(a) certification of the Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2	Rule 13a-14(a)/15d-14(a) certification of the Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1	Section 1350 certification of the Principal Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2	Section 1350 certification of the Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
99(a)	Corporate Governance Guidelines of Luby’s, Inc., as amended October 28, 2004 (filed as Exhibit 99(a) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 29, 2007, and incorporated herein by reference).
101.INS	XBRL Instance Document
101.SCH	XBRL Schema Document
101.CAL	XBRL Calculation Linkbase Document
101.DEF	XBRL Definition Linkbase Document
101.LAB	XBRL Label Linkbase Document
101.PRE	XBRL Presentation Linkbase Document

* Denotes management contract or compensatory plan or arrangement.

** Information required to be presented in Exhibit 11 is provided in Note 17 “Earnings Per Share” of the Notes to Consolidated Financial Statements under Part II, Item 8 of this Form 10-K in accordance with the provisions of FASB Statement of Financial Accounting Standards (SFAS) No. 128, Earnings per Share.

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SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

November 12, 2013 Date		LUBY’S, INC. (Registrant)
	By:	/s/    CHRISTOPHER J. PAPPAS
		Christopher J. Pappas
		President and Chief Executive Officer

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

Signature and Title	Date
/S/    GASPER MIR, III	November 12, 2013
Gasper Mir, III, Director and Chairman of the Board
/S/    CHRISTOPHER J. PAPPAS	November 12, 2013
Christopher J. Pappas, Director, President and Chief Executive Officer (Principal Executive Officer)
/S/    PETER TROPOLI	November 12, 2013
Peter Tropoli, Chief Operating Officer
/S/    K. SCOTT GRAY	November 12, 2013
K. Scott Gray, Senior Vice President and Chief Financial Officer, and Principal Accounting Officer (Principal Financial and Accounting Officer)
/S/    HARRIS J. PAPPAS	November 12, 2013
Harris J. Pappas, Director
/S/    JUDITH B. CRAVEN	November 12, 2013
Judith B. Craven, Director
/S/     ARTHUR R. EMERSON	November 12, 2013
Arthur R. Emerson, Director
/S/    JILL GRIFFIN	November 12, 2013
Jill Griffin, Director
/S/    J.S.B. JENKINS	November 12 2013
J.S.B. Jenkins, Director
/S/    FRANK MARKANTONIS	November 12, 2013
Frank Markantonis, Director
/S/    JOE C. MCKINNEY	November 12, 2013
Joe C. McKinney, Director

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EXHIBIT INDEX

3(a)	Amended and Restated Certificate of Incorporation of Luby’s, Inc. (filed as Exhibit 3.1) to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 11, 2009, and incorporated herein by reference).
3(b)	Bylaws of Luby’s, Inc., as amended through July 9, 2008 (filed as Exhibit 3.1 to the Company’s Current Report on Form 8-K dated July 14, 2008, and incorporated herein by reference).
4(a)	Credit Agreement dated July 13, 2007, among Luby’s, Inc., the lenders party thereto, Wells Fargo Bank, National Association, as Administrative Agent, and Amegy Bank, National Association, as Syndication Agent. (filed as Exhibit 4(i) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 26, 2007, and incorporated herein by reference).
4(b)	First Amendment to Credit Agreement dated as of March 18, 2009, among the Company, the lenders party thereto, Wells Fargo Bank, National Association, as Administrative Agent, and Amegy Bank, National Association, as Syndication Agent (filed as Exhibit 4.1 to the Company’s Current Report on Form 8-K for March 18, 2009, and incorporated herein by reference).
4(c)	Credit Agreement dated as of November 9, 2009, among the Company, the lenders party thereto, Wells Fargo Bank, National Association, as Administrative Agent, and Amegy Bank, National Association, as Syndication Agent (filed as Exhibit 4(l) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 26, 2009, and incorporated herein by reference).
4(d)	First Amendment to Credit Agreement, dated as of January 31, 2010, among the Company, the lenders from time to time party thereto, Wells Fargo Bank, National Association, as Administrative Agent, and Amegy Bank National Association, as Syndication Agent (filed as Exhibit 4.1 to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 10, 2010, and incorporated herein by reference).
4(e)	Second Amendment to Credit Agreement, dated as of July 26, 2010, among the Company, the lenders from time to time party thereto, Wells Fargo Bank, National Association, as administrative agent, and Amegy Bank National Association, as syndication agent (filed as Exhibit 10.3 to the Company’s Current Report on Form 8-K dated July 27, 2010, and incorporated herein by reference).
4(f)	Third Amendment to Credit Agreement, dated as of September 30, 2010, among the Company, the lenders from time to time party thereto, Wells Fargo Bank, National Association, as administrative agent, and Amegy Bank National Association, as syndication agent (filed as Exhibit 4(f) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 25, 2010, and incorporated herein by reference).
4(g)	Fourth Amendment to Credit Agreement, dated as of October 30, 2010, among the Company, the lenders from time to time party thereto, Wells Fargo Bank, National Association, as administrative agent, and Amegy Bank National Association, as syndication agent (filed as Exhibit 4(g) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 25, 2010, and incorporated herein by reference).

4(h)

Fifth Amendment to Credit Agreement, dated as of August 25, 2011, among the Company, the lenders from time to time party thereto, Wells Fargo Bank, National Association, as administrative agent, and Amegy Bank National Association, as syndication agent (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K dated August 25, 2011, and incorporated herein by reference).

4(i)

Sixth Amendment to Credit Agreement, dated as of October 20, 2011, among the Company, the lenders from time to time party thereto, Wells Fargo Bank, National Association, as administrative agent, and Amegy Bank National Association, as syndication agent (filed as Exhibit 4(i) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 29, 2012, and incorporated herein by reference).

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4(j)	Seventh Amendment to Credit Agreement, dated as of February 14, 2013, among the Company, the lenders from time to time party thereto, Wells Fargo Bank, National Association, as administrative agent, and Amegy Bank National Association, as syndication agent (filed as Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 13, 2013, and incorporated herein by reference.
4(k)	Credit Agreement, dated as August 13, 2013, among the Company, the lenders from time to time party thereto, Wells Fargo Bank, National Association, as administrative agent, and Amegy Bank National Association, as syndication agent. (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K dated August 19, 2013, and incorporated herein by reference).
4(l)	Rights Agreement dated January 27, 2011 between Luby’s, Inc. and American Stock Transfer & Trust Company, LLC, as Rights Agent (filed as Exhibit 4.1 to the Company’s Current Report on Form 8-K dated February 2, 2011, and incorporated herein by reference).
10(a)	Management Incentive Stock Plan of Luby’s Cafeterias, Inc. (filed as Exhibit 10(i) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 31, 1989, and incorporated herein by reference).*
10(b)	Amendment to Management Incentive Stock Plan of Luby’s Cafeterias, Inc. adopted January 14, 1997 (filed as Exhibit 10(k) to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 28, 1997, and incorporated herein by reference).*
10(c)	Nonemployee Director Deferred Compensation Plan of Luby’s Cafeterias, Inc. adopted October 27, 1994 (filed as Exhibit 10(g) to the Company’s Quarterly Report on Form 10-Q for the quarter ended November 30, 1994, and incorporated herein by reference).*
10(d)	Amendment to Nonemployee Director Deferred Compensation Plan of Luby’s Cafeterias, Inc. adopted January 14, 1997 (filed as Exhibit 10(m) to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 28, 1997, and incorporated herein by reference).*
10(e)	Amendment to Nonemployee Director Deferred Compensation Plan of Luby’s Cafeterias, Inc. adopted March 19, 1998 (filed as Exhibit 10(o) to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 28, 1998, and incorporated herein by reference).*
10(f)	Amended and Restated Nonemployee Director Stock Plan of Luby’s, Inc. adopted January 20, 2005, as amended January 24, 2007, as amended April 14, 2008 (filed as Exhibit 10(f) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 27, 2008, and incorporated herein by reference).*
10(g)	Second Amended and Restated Nonemployee Director Stock Plan of Luby’s, Inc. adopted January 25, 2013, (filed as Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 13, 2013, and incorporated herein by reference).*
10(h)	Luby’s Cafeterias, Inc. Supplemental Executive Retirement Plan dated May 30, 1996 (filed as Exhibit 10(j) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 31, 1996, and incorporated herein by reference).*
10(i)	Amendment to Luby’s Cafeterias, Inc. Supplemental Executive Retirement Plan adopted January 14, 1997 (filed as Exhibit 10(r) to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 28, 1997, and incorporated herein by reference).*

10(j)	Amendment to Luby’s Cafeterias, Inc. Supplemental Executive Retirement Plan adopted January 9, 1998 (filed as Exhibit 10(u) to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 28, 1998, and incorporated herein by reference).*
10(k)	Amendment to Luby’s Cafeterias, Inc. Supplemental Executive Retirement Plan adopted May 21, 1999 (filed as Exhibit 10(q) to the Company’s Quarterly Report on Form 10-Q for the quarter ended May 31, 1999, and incorporated herein by reference.)*
10(l)	Luby’s Incentive Stock Plan adopted October 16, 1998 (filed as Exhibit 10(cc) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 31, 1998, and incorporated herein by reference).*
10(m)	Amended and Restated Luby’s Incentive Stock Plan adopted January 19, 2006 (filed as Exhibit 10(ee) to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 15, 2006, and incorporated herein by reference).*

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10(n)	Registration Rights Agreement dated March 9, 2001, by and among Luby’s, Inc., Christopher J. Pappas, and Harris J. Pappas (filed as Exhibit 10.4 to the Company’s Current Report on Form 8-K dated March 9, 2001, and incorporated herein by reference).
10(o)	Asset Purchase Agreement, dated as of June 23, 2010, by and among Luby’s, Inc., Fuddruckers, Inc., Magic Brands, LLC, Atlantic Restaurant Ventures, Inc., R. Wes, Inc., Fuddruckers of Howard County, LLC and Fuddruckers of White Marsh, LLC (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed on June 29, 2010).
10(p)	Amendment to Asset Purchase Agreement, dated as of July 26, 2010, by and among Luby’s Fuddruckers Restaurants, LLC, Fuddruckers, Inc., Magic Brands, LLC, Atlantic Restaurant Ventures, Inc., R. Wes, Inc., Fuddruckers of Howard County, LLC and Fuddruckers of White Marsh, LLC (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed on July 27, 2010).
10(q)	Luby’s, Inc. Amended and Restated Nonemployee Director Phantom Stock Plan effective September 28, 2001 (filed as Exhibit 10(dd) to the Company’s Quarterly Report on Form 10-Q for the quarter ended February 13, 2002, and incorporated herein by reference).*
10(r)	Form of Indemnification Agreement entered into between Luby’s, Inc. and each member of its Board of Directors initially dated July 23, 2002 (filed as Exhibit 10(gg) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 28, 2002, and incorporated herein by reference).
10(s)	Master Sales Agreement dated July 23, 2002, by and among Luby’s, Inc., Pappas Restaurants, L.P., and Pappas Restaurants, Inc. and Procedure adopted by the Finance and Audit Committee of the Board of Directors on July 23, 2002, pursuant to Section 2.3 of the Master Sales Agreement (filed as Exhibit 10(ii) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 28, 2002, and incorporated herein by reference).
10(t)	Amended and Restated Master Sales Agreement effective November 16, 2011, by and among Luby’s, Inc., Pappas Restaurants, L.P., and Pappas Restaurants, Inc. (filed as Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q for the quarter ended May 9, 2012, and incorporated herein by reference).
10(u)	Amended and Restated Master Sales Agreement effective November 8, 2013, by and among Luby’s, Inc., Pappas Restaurants, L.P., and Pappas Restaurants, Inc. (filed as Exhibit 10(u) to the Company’s Annual Report on Form 10-K for the year ended August 28, 2013, and incorporated herein by reference).
10(v)	Employment Agreement dated November 9, 2005, between Luby’s, Inc. and Christopher J. Pappas (filed as Exhibit 10(y) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 31, 2005, and incorporated herein by reference).*
10(w)	Amendment No. 1 dated as of October 29, 2007 to Employment Agreement dated as of March 9, 2001 between Luby’s, Inc. and Christopher J. Pappas (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K dated October 30, 2007, and incorporated herein by reference).*
10(x)	Amendment No. 2 dated as of November 19, 2008 to Employment Agreement dated as of November 9, 2005 between Luby’s, Inc. and Christopher J. Pappas (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K dated November 21, 2008, and incorporated herein by reference).*

10(y)	Amendment No. 3 dated as of November 19, 2009 to Employment Agreement dated as of November 9, 2005 and as amended on October 29, 2007 and November 19, 2008 between Luby’s, Inc. and Christopher J. Pappas (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K dated November 25, 2009, and incorporated herein by reference).*
10(z)	Amendment No. 4 dated as of April 15, 2010 to Employment Agreement dated as of November 9, 2005 and as amended on October 29, 2007, November 19, 2008, and November 19, 2009 between Luby’s, Inc. and Christopher J. Pappas (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K dated April 20, 2010, and incorporated herein by reference).*

88

10(aa)	Amendment No. 5 dated as of September 2, 2010 to Employment Agreement dated as of November 9, 2005, as amended on October 29, 2007, November 19, 2008, November 19, 2009 and April 15, 2010, between Luby’s, Inc. and Christopher J. Pappas (filed as Exhibit 10(cc) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 31, 2011, and incorporated herein by reference).*
10(bb)	Amendment No. 6 dated as of April 20, 2011 to Employment Agreement dated as of November 9, 2005, as amended on October 29, 2007, November 19, 2008, November 19, 2009, April 15, 2010 and September 2, 2010, between Luby’s, Inc. and Christopher J. Pappas (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K dated April 26, 2011, and incorporated herein by reference).*
10(cc)	Amendment No. 7 dated as of August 28, 2012 to Employment Agreement dated as of November 9, 2005, as amended on October 29, 2007, November 19, 2008, November 19, 2009, April 15, 201, September 2, 2010 and April 20, 2011 between Luby’s, Inc. and Christopher J. Pappas (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K dated April 30, 2012, and incorporated herein by reference).*
10(dd)	Employment Agreement dated November 9, 2005, between Luby’s, Inc. and Harris J. Pappas (filed as Exhibit 10(z) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 31, 2005, and incorporated herein by reference).*
10(ee)	Amendment No. 1 dated as of October 29, 2007 to Employment Agreement dated as of March 9, 2001 between Luby’s, Inc. and Harris J. Pappas (filed as Exhibit 10.2 to the Company’s Current Report on Form 8-K dated October 30, 2007, and incorporated herein by reference).*
10(ff)	Amendment No. 2 dated as of November 19, 2008 to Employment Agreement dated as of November 9, 2005 between Luby’s, Inc. and Harris J. Pappas (filed as Exhibit 10.2 to the Company’s Current Report on Form 8-K dated November 21, 2008, and incorporated herein by reference).*
10(gg)	Amendment No. 3 dated as of November 19, 2009 to Employment Agreement dated as of November 9, 2005 and as amended on October 29, 2007 and November 19, 2008 between Luby’s, Inc. and Harris J. Pappas (filed as Exhibit 10.2 to the Company’s Current Report on Form 8-K dated November 25, 2009, and incorporated herein by reference).*
10(hh)	Amendment No. 4 dated as of April 15, 2010 to Employment Agreement dated as of November 9, 2005 and as amended on October 29, 2007, November 19, 2008, and November 19, 2009 between Luby’s, Inc. and Harris J. Pappas (filed as Exhibit 10.2 to the Company’s Current Report on Form 8-K dated April 20, 2010, and incorporated herein by reference).*
10(ii)	Amendment No. 5 dated as of September 2, 2010 to Employment Agreement dated as of November 9, 2005, as amended on October 29, 2007, November 19, 2008, November 19, 2009 and April 15, 2010, between Luby’s, Inc. and Harris J. Pappas (filed as Exhibit 10(jj) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 31, 2011, and incorporated herein by reference).*
10(jj)	Form of Restricted Stock Award Agreement pursuant to the Luby’s Incentive Stock Plan (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K dated November 15, 2007, and incorporated herein by reference).
10(kk)	Form of Incentive Stock Option Award Agreement pursuant to the Luby’s Incentive Stock Plan (filed as Exhibit 10.2 to the Company’s Current Report on Form 8-K dated November 15, 2007, and incorporated herein by reference).

11	Statement regarding computation of Per Share Earnings.**
14(a)	Policy Guide on Standards of Conduct and Ethics applicable to all employees, as well as the board of directors (filed as Exhibit 14(a) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 26, 2003, and incorporated herein by reference).
14(b)	Supplemental Standards of Conduct and Ethics for the Chief Executive Officer, Chief Financial Officer, Controller, and all senior financial officers (filed as Exhibit 14(b) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 26, 2003, and incorporated herein by reference).

89

21	Subsidiaries of the Company (filed as Exhibit 21 to the Company’s Annual Report on Form 10-K for the year ended August 28, 2013, and incorporated herein by reference).
23.1	Consent of Grant Thornton LLP (filed as Exhibit 23.1 to the Company’s Annual Report on Form 10-K for the year ended August 28, 2013, and incorporated herein by reference).
31.1	Rule 13a-14(a)/15d-14(a) certification of the Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2	Rule 13a-14(a)/15d-14(a) certification of the Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1	Section 1350 certification of the Principal Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2	Section 1350 certification of the Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
99(a)	Corporate Governance Guidelines of Luby’s, Inc., as amended October 28, 2004 (filed as Exhibit 99(a) to the Company’s Annual Report on Form 10-K for the fiscal year ended August 29, 2007, and incorporated herein by reference).
101.INS	XBRL Instance Document
101.SCH	XBRL Schema Document
101.CAL	XBRL Calculation Linkbase Document
101.DEF	XBRL Definition Linkbase Document
101.LAB	XBRL Label Linkbase Document
101.PRE	XBRL Presentation Linkbase Document

* Denotes management contract or compensatory plan or arrangement.

** Information required to be presented in Exhibit 11 is provided in Note 17 “Earnings Per Share” of the Notes to Consolidated Financial Statements under Part II, Item 8 of this Form 10-K in accordance with the provisions of FASB Statement of Financial Accounting Standards (SFAS) No. 128, Earnings per Share.

90

EX-31

Exhibit 31.1

CERTIFICATION

PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Christopher J. Pappas, certify that:

1. I have reviewed this Annual Report on Form 10-K/A of Luby’s, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 12, 2013

By:	/s/    CHRISTOPHER J. PAPPAS
	Christopher J. Pappas
	President and Chief Executive Officer

A signed original of this written statement required by Section 302 of the Sarbanes-Oxley Act of 2002 has been provided to Luby’s, Inc. and will be retained by Luby’s, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

EX-31

Exhibit 31.2

CERTIFICATION

PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, K. Scott Gray, certify that:

1. I have reviewed this Annual Report on Form 10-K/A of Luby’s, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 12, 2013

By:	/s/    K. SCOTT GRAY
	K. Scott Gray
	Senior Vice President and Chief Financial Officer, and Principal Accounting Officer

A signed original of this written statement required by Section 302 of the Sarbanes-Oxley Act of 2002 has been provided to Luby’s, Inc. and will be retained by Luby’s, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

EX-32

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report of Luby’s, Inc. on Form 10-K/A for the fiscal year ended August 28, 2013, as filed with the Securities and Exchange Commission on the date hereof, I, Christopher J. Pappas, President and Chief Executive Officer of the Company, hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

(2) The information contained in the report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: November 12, 2013	By:	/s/    CHRISTOPHER J. PAPPAS
		Christopher J. Pappas
		President and Chief Executive Officer

EX-32

Exhibit 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report of Luby’s, Inc. on Form 10-K/A for the fiscal year ended August 28, 2013, as filed with the Securities and Exchange Commission on the date hereof, I, K. Scott Gray, Senior Vice President and Chief Financial Officer of the Company, hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

(2) The information contained in the report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: November 12, 2013	By:	/s/    K. SCOTT GRAY
		K. Scott Gray
		Senior Vice President and Chief Financial Officer, and Principal Accounting Officer

XML

Note 14 - Share-Based Compensation (Details) - Restricted Stock Unit Activity (USD $)	0 Months Ended	12 Months Ended
	Aug. 25, 2010	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011
Restricted Stock Unit Activity [Abstract]
Restricted Stock Units Unvested	65,189	424,236	163,946	96,822
Weighted Average Fair Value Unvested (in Dollars per share)	$ 8.13	$ 5.74	$ 4.83	$ 5.11
Weighted-Average Remaining Contractual Term Unvested	292 days	2 years 36 days	1 year 292 days	2 years 36 days
Restricted Stock Units Granted		274,290	69,713	82,822
Weighted Average Fair Value Granted (in Dollars per share)		$ 6.17	$ 4.46	$ 5.39
Restricted Stock Units Vested		(14,000)	0	(51,189)
Weighted Average Fair Value Vested (in Dollars per share)		$ 3.46	$ 0	$ 9.42
Restricted Stock Units Forfeited		0	(2,589)	0
Weighted Average Fair Value Forfeited (in Dollars per share)		$ 0	$ 5.39	$ 0

XML

Note 16 - Common Stock (Details) (USD $) In Millions, except Share data, unless otherwise specified	1 Months Ended
	Feb. 29, 2008	Aug. 28, 2013	Oct. 31, 2007
Common Stock [Abstract]
Common Stock, Capital Shares Reserved for Future Issuance		500,000
Common Stock Redemption Shares (in Dollars)			$ 2.2
Stock Redeemed Or Called During Period Value Shares	500,000
Stock Redeemed or Called During Period (in Dollars)	$ 4.8

XML

Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale

12 Months Ended

Aug. 28, 2013

Impairment Of Long Lived Assets Discontinued Operations And Property Held For Sale Disclosure [Abstract]

Impairment Of Long Lived Assets Discontinued Operations And Property Held For Sale Disclosure [Text Block]

Note 11. Impairment of Long-Lived Assets, Store Closings, Discontinued Operations and Property Held for Sale

Impairment of Long-Lived Assets and Store Closings

The Company periodically evaluates long-lived assets held for use and held for sale whenever events or changes in circumstances indicate that the carrying amount of those assets may not be recoverable. The Company analyzes historical cash flows of operating locations and compares results of poorer performing locations to more profitable locations. The Company also analyzes lease terms, condition of the assets and related need for capital expenditures or repairs, as well as construction activity and the economic and market conditions in the surrounding area.

For assets held for use, the Company estimates future cash flows using assumptions based on possible outcomes of the areas analyzed. If the undiscounted future cash flows are less than the carrying value of the location’s assets, the Company records an impairment loss based on an estimate of discounted cash flows. The estimates of future cash flows, based on reasonable and supportable assumptions and projections, require management’s subjective judgments. Assumptions and estimates used include operating results, changes in working capital, discount rate, growth rate, anticipated net proceeds from disposition of the property and if applicable, lease terms. The span of time for which future cash flows are estimated is often lengthy, increasing the sensitivity to assumptions made. The time span is longer and could be 20 to 25 years for newer properties, but only 5 to 10 years for older properties. Depending on the assumptions and estimates used, the estimated future cash flows projected in the evaluation of long-lived assets can vary within a wide range of outcomes. The Company considers the likelihood of possible outcomes in determining the best estimate of future cash flows. The measurement for such an impairment loss is then based on the fair value of the asset as determined by discounted cash flows.

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

	Year Ended
	August 28, 2013			August 29, 2012			August 31, 2011
	(In thousands, except per share data)
Provision for asset impairments	$	615		$	451		$	84
Net loss (gain) on disposition of property and equipment		(1,723	)		278			(1,574	)
	$	(1,108	)	$	729		$	(1,490	)
Effect on EPS:
Basic	$	0.04		$	(0.03	)	$	0.05
Assuming dilution	$	0.04		$	(0.03	)	$	0.05

The $0.6 million charge in fiscal year 2013 is related to one property held for sale, one operating Fuddruckers restaurant and one operating Koo Koo Roo restaurant as well as a reduction of the estimated fair value of used assets to be refurbished and reused.

The $0.5 million charge in fiscal year 2012 is related to a culinary contract services location and two underperforming restaurant locations. The $0.3 million loss is related to asset retirements and the closures of two leased locations.

The $0.1 million charge in fiscal year 2011 is an impairment of land available for future use. The $1.6 million gain is related to two property transactions during fiscal year 2011 included in Income from operations.

Discontinued Operations

As a result of the first quarter fiscal year 2010 adoption of the Company’s Cash Flow Improvement and Capital Redeployment Plan (“the Plan”), the Company reclassified 23 Luby’s cafeterias and one previously closed location to discontinued operations. The results of operations, assets and liabilities for all units included in the Plan have been reclassified to discontinued operations in the statement of operations and balance sheets for all periods presented.

Assets related to discontinued operations include accounts receivable, accrued liabilities, prepaid expenses, deferred taxes, unimproved land, closed restaurant properties and related equipment for locations classified as discontinued operations. The following table sets forth the assets and liabilities for all discontinued operations:

	August 28, 2013		August 29, 2012
	(in thousands)
Trade accounts and other receivable, net	$	0	$	0
Prepaid expenses		21		42
Assets related to discontinued operations—current	$	21	$	42
Property and equipment	$	3,894	$	4,812
Other assets		295		32
Assets related to discontinued operations—non-current	$	4,189	$	4,844
Deferred income taxes	$	246	$	298
Accrued expenses and other liabilities		194		144
Liabilities related to discontinued operations—current	$	440	$	442
Other liabilities	$	304	$	134
Deferred income taxes		—		999
Liabilities related to discontinued operations—non-current	$	304	$	1,133

In conjunction with the Plan adoption, the Company recorded in the fourth quarter of fiscal year 2009 a non-cash, pre-tax impairment charge of $19.0 million. Of the total impairment charge, $13.1 million related to locations closed immediately after the adoption of the Plan, $4.4 million related to stores that have not been closed, $0.9 million related to stores previously closed and $0.6 million related to unimproved properties to be sold.

No impairments were recognized in the first, second or third quarters of fiscal year 2010. However, in the fourth quarter of fiscal year 2010, two properties were further impaired by a total of $369,000.

In the first quarter of fiscal year 2010, the Company sold two closed properties and recognized a gain of $1.2 million. An additional property was sold in the second quarter of fiscal year 2010 resulting in a recognized a gain of $0.4 million. No discontinued locations were sold in the third quarter of fiscal year 2010. One property was sold in the fourth quarter of fiscal year 2010 resulting in no gain or loss.

During the third quarter of fiscal year 2010, the Company entered into a lease agreement with an independent third-party tenant for one of its closed locations. No gain or loss was recognized as part of the transaction. In fiscal year 2012, the tenant vacated the lease premises in violation of the lease terms. The property is now for sale.

During the fourth quarter of fiscal year 2010, the Company entered into two different lease agreements with independent third-party tenants for two of its closed locations. No gains or losses were recognized as part of the transactions period. One of the properties continues to be leased and is no longer included in discontinued operations. One of the properties is no longer leased and was sold in fiscal year 2013.

At the end of fiscal year 2011, two undeveloped land properties that were classified as discontinued operations assets were reclassified as properties related to continuing operations. Plans to sell these assets were changed to plans to develop the properties into new restaurants.

During fiscal year 2011, seven closed locations were sold resulting in a gain of $2.6 million. Total impairment charges for discontinued operations properties during fiscal 2011 were $0.6 million. In fiscal year 2012, four closed locations were sold resulting in a gain of $0.5 million. Total impairment charges for discontinued operations properties during fiscal 2012 were $0.9 million.

In fiscal year 2013, two closed locations were sold resulting in no gain or loss. Total impairment charges in fiscal year 2013 were $0.7 million.

As of August 28, 2013, the Company had six properties classified as discontinued operations assets and the asset carrying value of the owned properties was $3.8 million and is included in assets related to discontinued operations. The asset carrying values of the ground leases were previously impaired to zero.

The Company is actively marketing all but one of these properties for sale and the Company’s results of discontinued operations will be affected by the disposal of properties related to discontinued operations to the extent proceeds from the sales exceed or are less than net book value.

The following table sets forth the sales and pretax losses reported for all discontinued locations:

	Year Ended
	August 28, 2013			August 29, 2012			August 31, 2011
	(In thousands, except locations)
Sales	$	–		$	–		$	–
Pretax income (loss)	$	(1,477	)	$	(1,178	)	$	388
Income tax (expense) benefit on discontinued operations	$	540		$	419		$	(223	)
Income (loss) on discontinued operations	$	(937	)	$	(759	)	$	165
Discontinued locations closed during the period		0			0			0

During fiscal years 2011 and 2010, the Company expensed $0.2 million and $0.7 million, respectively, for lease exit costs and future rental costs related to closed locations. The Company incurred $0.7 million in employee settlement costs in fiscal year 2010 but incurred no settlement costs in fiscal years 2011 or 2012.

The following table summarizes discontinued operations for fiscal years 2013, 2012 and 2011:

	Year Ended
	August 28, 2013			August 29, 2012			August 31, 2011
	(In thousands, except per share data)
Impairments	$	(663	)	$	(868	)	$	(618	)
Gains		5			513			2,444
Net impairments		(658	)		(355	)		1,826
Other		(279	)	$	(404	)		(1,661	)
Discontinued operations, net of taxes	$	(937	)	$	(759	)	$	165
Effect on EPS from discontinued operations—decrease—basic	$	(0.04	)	$	(0.03	)	$	0.01

Within discontinued operations, the Company offsets gains from applicable property disposals against total impairments. The amounts in the table described as “Other” include employment termination and shut-down costs, as well as operating losses through each restaurant’s closing date and carrying costs until the locations are finally disposed.

The impairment charges included above relate to properties closed and designated for immediate disposal. The assets of these individual operating units have been written down to their net realizable values. In turn, the related properties have either been sold or are being actively marketed for sale. All dispositions are expected to be completed within one to two years. Within discontinued operations, the Company also recorded the related fiscal year-to-date net operating results, employee terminations and basic carrying costs of the closed units.

Property Held for Sale

The Company periodically reviews long-lived assets against its plans to retain or ultimately dispose of properties. If the Company decides to dispose of a property, it will be reclassified to property held for sale and actively marketed. The Company analyzes market conditions each reporting period and records additional impairments due to declines in market values of like assets. The fair value of the property is determined by observable inputs such as appraisals and prices of comparable properties in active markets for assets like the Company’s. Gains are not recognized until the properties are sold.

Property held for sale includes unimproved land, closed restaurant properties and related equipment for locations not classified as discontinued operations. The specific assets are valued at the lower of net depreciable value or net realizable value.

At August 28, 2013, the Company had one owned property recorded at approximately $0.4 million in property held for sale. The Company is actively marketing the location currently classified as property held for sale.

At August 29, 2012, the Company had one owned property recorded at approximately $0.6 million in property held for sale.

At August 30, 2011, the Company had a total of two owned properties recorded at approximately $1.0 million in property held for sale.

The Company’s results of continuing operations will be affected to the extent proceeds from sales exceed or are less than net book value.

A roll forward of property held for sale for fiscal years 2013, 2012 and 2011 is provided below (in thousands):

Balance as of August 25, 2010	$	1,828
Disposals		(754	)
Net impairment charges		(28	)
Balance as of August 31, 2011	$	1,046
Disposals		(444	)
Net impairment charges	–
Balance as of August 29, 2012	$	602
Disposals	–
Net impairment charges		(153	)
Balance as of August 28, 2013	$	449

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Note 6 - Income Taxes (Details) (USD $)	12 Months Ended
	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011	Aug. 25, 2010	Aug. 26, 2009
Note 6 - Income Taxes (Details) [Line Items]
Taxable Income	$ 2,700,000
Operating Loss Carryforwards	1,900,000		10,300,000	600,000
Tax Credit Carryforward, Amount	7,400,000			5,600,000
Income Tax Expense (Benefit)	1,839,000	1,706,000	548,000
Number of States in which Entity Operates					5
Deferred Tax Assets, Gross	12,300,000
Deferred Tax Assets, Operating Loss Carryforwards	8,300,000
Tax Credit Carryforward, Valuation Allowance	0	0	2,600,000	3,100,000
Federal Income Taxes Paid Net	0	0	0	0
State Income Taxes Paid Net	500,000	500,000	0.5	500,000
Unrecognized Tax Benefits Interest And Penalties	500,000
After NOL Carryback [Member]
Note 6 - Income Taxes (Details) [Line Items]
Income Tax Expense (Benefit)		0
State and Local Jurisdiction [Member]
Note 6 - Income Taxes (Details) [Line Items]
Income Tax Examination, Liability (Refund) Adjustment from Settlement with Taxing Authority	33,000
Foreign Tax Credits [Member]
Note 6 - Income Taxes (Details) [Line Items]
Tax Credit Carryforward, Amount	$ 200,000

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Consolidated Statements of Operations (USD $) Share data in Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Aug. 28, 2013		Aug. 29, 2012		Aug. 31, 2011
SALES:
Restaurant sales	$ 366,155,000		$ 324,536,000		$ 325,383,000
Culinary contract services	16,693,000		17,711,000		15,619,000
Franchise revenue	6,937,000		7,232,000		7,092,000
Vending revenue	565,000		618,000		654,000
TOTAL SALES	390,350,000		350,097,000		348,748,000
COSTS AND EXPENSES:
Cost of food	104,993,000.000		90,416,000.000		94,166,000.000
Payroll and related costs	126,306,000.000		112,028,000.000		115,119,000.000
Other operating expenses	66,382,000		54,233,000		56,830,000
Occupancy costs	21,537,000.000		17,985,000.000		18,090,000.000
Opening costs	783,000		395,000		346,000
Cost of culinary contract services	14,874,000		16,545,000		14,516,000
Depreciation and amortization	18,533,000		17,894,000		17,125,000
General and administrative expenses	32,121,000		30,678,000		29,530,000
Provision for asset impairments, net	615,000		451,000		84,000
Net loss (gain) on disposition of property and equipment	(1,723,000)		278,000		(1,574,000)
Total costs and expenses	384,421,000		340,903,000		344,232,000
INCOME FROM OPERATIONS	5,929,000		9,194,000		4,516,000
Interest expense	(920,000)		(942,000)		(2,443,000)
Other income, net	1,052,000		1,067,000		1,275,000
Income before income taxes and discontinued operations	6,061,000		9,319,000		3,348,000
Provision for income taxes, net	1,839,000		1,706,000		548,000
Income from continuing operations	4,222,000		7,613,000		2,800,000
Income (loss) from discontinued operations, net of income taxes	(937,000)		(759,000)		165,000
NET INCOME	$ 3,285,000		$ 6,854,000		$ 2,965,000
Income per share from continuing operations:
Basic (in Dollars per share)	$ 0.15		$ 0.27		$ 0.09
Assuming dilution (in Dollars per share)	$ 0.15	[1]	$ 0.27	[1]	$ 0.09	[1]
Income (loss) per share from discontinued operations:
Basic (in Dollars per share)	$ (0.04)		$ (0.03)		$ 0.01
Assuming dilution (in Dollars per share)	$ (0.04)		$ (0.03)		$ 0.01
Net income per share:
Basic (in Dollars per share)	$ 0.11		$ 0.24		$ 0.10
Assuming dilution (in Dollars per share)	$ 0.11	[1]	$ 0.24	[1]	$ 0.10	[1]
Weighted-average shares outstanding:
Basic (in Shares)	28,618		28,351		28,237
Assuming dilution (in Shares)	28,866		28,429		28,297

[1] Potentially dilutive shares not included in the computation of net income per share because to do so would have been antidilutive amounted to zero shares in fiscal year 2013, fiscal year 2012 and fiscal year 2011. Additionally, stock options with exercise prices exceeding market close prices that were excluded from the computation of net income per share amounted to 67,000 shares in fiscal year 2013, 373,020 shares in fiscal year 2012 and 1,043,000 shares in fiscal year 2011.

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Note 4 - Fair Value Measurements

12 Months Ended

Aug. 28, 2013

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

Note 4. Fair Value Measurement

GAAP establishes a framework for using fair value to measure assets and liabilities, and expands disclosure about fair value measurements. Fair value measurements guidance applies whenever other statements require or permit asset or liabilities to be measured at fair value.

GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used to measure fair value. These tiers include:

● Level 1: Defined as observable inputs such as quoted prices in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis.

● Level 2: Defined as pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures.

● Level 3: Defined as pricing inputs that are unobservable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value.

Non-recurring fair value measurements related to impaired property and equipment consisted of the following:

			Fair Value Measurement Using
	Year Ended August 28, 2013		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Impairments
			(In thousands)
Continuing Operations
Property and equipment related to company-owned restaurants	$	722	$	–	$	–	$	722	$	(462	)
Property and equipment related to corporate assets	$	447	$	–	$	–	$	447	$	(153	)
									$	615
Discontinued Operations
Property and equipment related to corporate assets	$	3,159	$	–	$	–	$	3,159	$	(663	)

			Fair Value Measurement Using
	Year Ended August 29, 2012		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Impairments
			(In thousands)
Continuing Operations
Property and equipment related to Culinary Contract Services	$	57	$	0	$	0	$	57	$	(175	)
Property and equipment related to company-owned restaurants		0		0		0		0		(276	)
										(451	)
Discontinued Operations
Property and equipment related to corporate assets	$	2,683	$	0	$	0	$	2,683	$	(868	)

			Fair Value Measurement Using
	Year Ended August 31, 2011		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Impairments
			(In thousands)
Continuing Operations
Property and equipment related to corporate assets	$	1,900	$	0	$	0	$	1,900	$	(84	)
Discontinued Operations
Property and equipment related to corporate assets	$	4,819	$	0	$	0	$	4,819		(618	)

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Note 18 - Quarterly Financial Information

12 Months Ended

Aug. 28, 2013

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information [Text Block]

Note 18. Quarterly Financial Information

The following tables summarize quarterly unaudited financial information for fiscal years 2013 and 2012.

	Quarter Ended (a)
	August 28, 2013			May 8, 2013			February 13, 2013			November 21, 2012
	(112 days)			(84 days)			(84 days)			(84 days)
	(In thousands except per share data)
Restaurant sales	$	118,623		$	91,736		$	82,271		$	74,090
Franchise revenue		2,235			1,639			1,540			1,522
Culinary contract services		5,086			4,099			3,667			3,841
Total sales		125,944			97,474			87,477			79,453
Income from continuing operations (b)		790			2,612			603			217
Discontinued operations		(331	)		(118	)		(400	)		(88	)
Net income		459			2,494			203			129
Net income per share:
Basic		0.02			0.09			0.01			0.01
Assuming dilution		0.02			0.09			0.01			0.01
Costs and Expenses
(As a percentage of restaurant sales)
Cost of food		28.8	%		28.6	%		28.9	%		28.2	%
Payroll and related costs		34.0	%		33.1	%		35.1	%		34.5	%
Other operating expenses		19.3	%		17.5	%		17.3	%		18.1	%
Occupancy costs		6.3	%		5.6	%		6.0	%		5.5	%

	Quarter Ended (a)
	August 29, 2012			May 9, 2012			February 15, 2012			November 23, 2011
	(112 days)			(84 days)			(84 days)			(84 days)
	(In thousands except per share data)
Restaurant sales	$	100,194		$	78,091		$	73,565		$	73,307
Franchise revenue		2,394			1,702			1,653			1,482
Culinary contract services		4,642			4,336			4,197			4,536
Total sales		107,230			84,129			79,415			79,325
Income from continuing operations (b)		3,187			2,499			1,357			571
Discontinued operations		(46	)		(77	)		(269	)		(367	)
Net income		3,141			2,423			1,088			204
Net income per share:
Basic		0.11			0.09			0.04			0.01
Assuming dilution		0.11			0.09			0.04			0.01
Costs and Expenses
(As a percentage of restaurant sales)
Cost of food		27.8	%		27.4	%		28.3	%		28.0	%
Payroll and related costs		34.5	%		33.0	%		34.6	%		34.3	%
Other operating expenses		17.0	%		16.5	%		15.8	%		17.5	%
Occupancy costs		5.5	%		5.3	%		5.6	%		5.7	%

(a) The quarters ended August 28, 2013 and August 29, 2012 consists of four four-week periods. All other quarters presented represent three four-week periods.

(b) The first quarter encompasses the typical start of school and second quarter includes Christmas and Thanksgiving holidays.

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Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale (Details) - Discontinued Operations (USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011
Discontinued Operations [Abstract]
Impairments	$ (663)	$ (868)	$ (618)
Gains	5	513	2,444
Net impairments	(658)	(355)	1,826
Other	(279)	(404)	(1,661)
Discontinued operations, net of taxes	$ (937)	$ (759)	$ 165
Effect on EPS from discontinued operations—decrease—basic (in Dollars per share)	$ (0.04)	$ (0.03)	$ 0.01

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Note 6 - Income Taxes (Details) - Reconciliation of the Expense (Benefit) for Income Taxes (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011
Reconciliation of the Expense (Benefit) for Income Taxes [Abstract]
Income tax expense (benefit) from continuing operations at the federal rate (in Dollars)	$ 2,060	$ 3,150	$ 1,063
Income tax expense (benefit) from continuing operations at the federal rate	34.00%	34.00%	34.00%
Federal jobs tax credits (wage deductions) (in Dollars)	355	217	332
Federal jobs tax credits (wage deductions)	5.80%	2.30%	10.60%
Stock options and restricted stock (in Dollars)	50	141	160
Stock options and restricted stock	0.80%	1.50%	5.10%
Other permanent differences (in Dollars)	68	128	51
Other permanent differences	1.10%	1.40%	1.60%
State income tax, net of federal benefit (in Dollars)	338	1,411	349
State income tax, net of federal benefit	5.60%	15.20%	11.20%
General Business Tax Credits (in Dollars)	(1,043)	(639)	(977)
General Business Tax Credits	(17.20%)	(6.90%)	(31.20%)
Other (in Dollars)	11	(63)	48
Other	0.20%	(0.70%)	1.50%
Change in valuation allowance (in Dollars)		(2,639)	(478)
Change in valuation allowance		(28.40%)	(15.30%)
Income tax expense from continuing operations (in Dollars)	$ 1,839	$ 1,706	$ 548
Income tax expense from continuing operations	30.30%	18.40%	17.50%

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Note 12 - Commitments and Contingencies

12 Months Ended

Aug. 28, 2013

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

Note 12. Commitments and Contingencies

Off-Balance Sheet Arrangements

The Company has no off-balance sheet arrangements, except for operating leases for the Company’s corporate office, facility service warehouse and certain restaurant properties.

Claims

Certain current and former hourly restaurant employees filed a lawsuit against the Company in the U.S. District Court for the Southern District of Texas alleging violations of the Fair Labor Standards Act with respect to the inclusion of certain employees in a tip pool. The lawsuit sought back wages, penalties and attorney’s fees and was conditionally certified as a collective action in October 2008. On October 22, 2010, the Company agreed to a court settlement amount of $1.6 million, recognized in general and administrative expenses in the fourth quarter fiscal year 2010. The Company made related payments of $1.4 million in fiscal year 2011, as required by the settlement. Per the settlement, all claims were filed by August 31, 2011. Therefore, the settlement is complete and the Company recognized a $0.2 million reduction in general and administrative expenses in the fourth quarter of fiscal year 2011.

From time to time, the Company is subject to various other private lawsuits, administrative proceedings and claims that arise in the ordinary course of its business. A number of these lawsuits, proceedings and claims may exist at any given time. These matters typically involve claims from guests, employees and others related to issues common to the restaurant industry. The Company currently believes that the final disposition of these types of lawsuits, proceedings and claims will not have a material adverse effect on the Company’s financial position, results of operations or liquidity. It is possible, however, that the Company’s future results of operations for a particular quarter or fiscal year could be impacted by changes in circumstances relating to lawsuits, proceedings or claims.

Construction Activity

From time to time, the Company enters into non-cancelable contracts for the construction of its new restaurants. This construction activity exposes the Company to the risks inherent in new construction including but not limited to rising material prices, labor shortages, delays in getting required permits and inspections, adverse weather conditions, and injuries sustained by workers. The Company has no non-cancelable contracts as of August 28, 2013.

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Note 3 - Reportable Segments (Details) - Financial Information as Required By ASC 280 For Segment Reporting (USD $) In Thousands, unless otherwise specified	3 Months Ended												4 Months Ended				12 Months Ended
	May 08, 2013		Feb. 13, 2013		Nov. 21, 2012		May 09, 2012		Feb. 15, 2012		Nov. 23, 2011		Aug. 31, 2013		Aug. 29, 2012		Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011
Sales:
Sales	$ 91,736	[1]	$ 82,271	[1]	$ 74,090	[1]	$ 78,091	[1]	$ 73,565	[1]	$ 73,307	[1]	$ 118,623	[1]	$ 100,194	[1]	$ 366,155	$ 324,536	$ 325,383
Segment level profit:
Segment Level Profit	97,474	[1]	87,477	[1]	79,453	[1]	84,129	[1]	79,415	[1]	79,325	[1]	125,944	[1]	107,230	[1]	390,350	350,097	348,748
Depreciation and amortization:
Depreciation and Amortization																	18,571	17,974	17,278
Total assets:
Assets															231,017		250,305	231,017
Income (loss) before income taxes and discontinued operations:
Income Before Income Taxes and Discontinued Operations																	6,061	9,319	3,348
Company Owned Restaurants [Member]
Sales:
Sales																	366,720	325,154	326,037
Segment level profit:
Segment Level Profit																	47,502	50,494	41,832
Depreciation and amortization:
Depreciation and Amortization																	16,574	15,990	15,208
Total assets:
Assets															182,290		204,037	182,290	177,973
Capital expenditures:
Capital Expenditures																	30,741	19,077	10,023
Culinary Contract Services [Member]
Sales:
Sales																	16,693	17,711	15,619
Segment level profit:
Segment Level Profit																	1,819	1,166	1,103
Depreciation and amortization:
Depreciation and Amortization																	440	471	448
Total assets:
Assets															3,774		3,550	3,774	4,347
Capital expenditures:
Capital Expenditures																	95	292	332
Franchise [Member]
Sales:
Sales																	6,937	7,232	7,092
Segment level profit:
Segment Level Profit																	6,937	7,232	7,092
Depreciation and amortization:
Depreciation and Amortization																	767	767	767
Total assets:
Assets															15,352		14,674	15,352	16,054
Segment Sales Total [Member]
Sales:
Sales																	390,350	350,097	348,748
Segment Level Profit Total [Member]
Segment level profit:
Segment Level Profit																	56,258	58,892	50,027
Corporate Segment [Member]
Depreciation and amortization:
Depreciation and Amortization																	752	666	702
Total assets:
Assets															29,601		28,044	29,601	29,646
Capital expenditures:
Capital Expenditures																	503	6,476	683
Depreciation and Amortization Total [Member]
Depreciation and amortization:
Depreciation and Amortization																	18,533	17,894	17,125
Assets Total [Member]
Total assets:
Assets															231,017		250,305	231,017	228,020
Capital Expenditures Total [Member]
Capital expenditures:
Capital Expenditures																	31,339	25,845	11,038
Segment Level Profit Total [Member]
Income (loss) before income taxes and discontinued operations:
Income Before Income Taxes and Discontinued Operations																	56,258	58,892	50,027
Opening Costs [Member]
Income (loss) before income taxes and discontinued operations:
Income Before Income Taxes and Discontinued Operations																	(783)	(396)	(346)
Depreciation and Amortization Total [Member]
Income (loss) before income taxes and discontinued operations:
Income Before Income Taxes and Discontinued Operations																	(18,533)	(17,895)	(17,125)
General and Administrative [Member]
Income (loss) before income taxes and discontinued operations:
Income Before Income Taxes and Discontinued Operations																	(32,121)	(30,678)	(29,530)
Provision For Asset Impairments, Net [Member]
Income (loss) before income taxes and discontinued operations:
Income Before Income Taxes and Discontinued Operations																	(615)	(451)	(84)
Net Gain (Loss) on Disposition of Property and Equipment [Member]
Income (loss) before income taxes and discontinued operations:
Income Before Income Taxes and Discontinued Operations																	1,723	(278)	1,574
Interest Income [Member]
Income (loss) before income taxes and discontinued operations:
Income Before Income Taxes and Discontinued Operations																	9	9	4
Interest Expense [Member]
Income (loss) before income taxes and discontinued operations:
Income Before Income Taxes and Discontinued Operations																	(920)	(942)	(2,443)
Other Income [Member]
Income (loss) before income taxes and discontinued operations:
Income Before Income Taxes and Discontinued Operations																	1,043	1,058	1,271
Income before income taxes and discontinued operations Total [Member]
Income (loss) before income taxes and discontinued operations:
Income Before Income Taxes and Discontinued Operations																	$ 6,061	$ 9,319	$ 3,348

[1] The quarters ended August 28, 2013 and August 29, 2012 consists of four four-week periods. All other quarters presented represent three four-week periods.

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Note 17 - Earnings Per Share (Details) - Components Of Basic And Diluted Net Income Per Share (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended												4 Months Ended				12 Months Ended
	May 08, 2013		Feb. 13, 2013		Nov. 21, 2012		May 09, 2012		Feb. 15, 2012		Nov. 23, 2011		Aug. 31, 2013		Aug. 29, 2012		Aug. 28, 2013		Aug. 29, 2012		Aug. 31, 2011
Numerator:
Income from continuing operations (in Dollars)	$ 2,612	[1],[2]	$ 603	[1],[2]	$ 217	[1],[2]	$ 2,499	[1],[2]	$ 1,357	[1],[2]	$ 571	[1],[2]	$ 790	[1],[2]	$ 3,187	[1],[2]	$ 4,222		$ 7,613		$ 2,800
Net income (in Dollars)	$ 2,494	[1]	$ 203	[1]	$ 129	[1]	$ 2,423	[1]	$ 1,088	[1]	$ 204	[1]	$ 459	[1]	$ 3,141	[1]	$ 3,285		$ 6,854		$ 2,965
Denominator:
Denominator for basic earnings per share—weighted-average shares (in Shares)																	28,618		28,351		28,237
Effect of potentially dilutive securities:
Employee and non-employee stock options (in Shares)																	248		78		60
Denominator for earnings per share assuming dilution (in Shares)																	28,866		28,429		28,297
Income from continuing operations:
Basic																	$ 0.15		$ 0.27		$ 0.09
Assuming dilution (a)																	$ 0.15	[3]	$ 0.27	[3]	$ 0.09	[3]
Net income per share:
Basic	$ 0.09	[1]	$ 0.01	[1]	$ 0.01	[1]	$ 0.09	[1]	$ 0.04	[1]	$ 0.01	[1]	$ 0.02	[1]	$ 0.11	[1]	$ 0.11		$ 0.24		$ 0.10
Assuming dilution (a)	$ 0.09	[1]	$ 0.01	[1]	$ 0.01	[1]	$ 0.09	[1]	$ 0.04	[1]	$ 0.01	[1]	$ 0.02	[1]	$ 0.11	[1]	$ 0.11	[3]	$ 0.24	[3]	$ 0.10	[3]

[1] The quarters ended August 28, 2013 and August 29, 2012 consists of four four-week periods. All other quarters presented represent three four-week periods.

[2] The first quarter encompasses the typical start of school and second quarter includes Christmas and Thanksgiving holidays.

[3] Potentially dilutive shares not included in the computation of net income per share because to do so would have been antidilutive amounted to zero shares in fiscal year 2013, fiscal year 2012 and fiscal year 2011. Additionally, stock options with exercise prices exceeding market close prices that were excluded from the computation of net income per share amounted to 67,000 shares in fiscal year 2013, 373,020 shares in fiscal year 2012 and 1,043,000 shares in fiscal year 2011.

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Note 6 - Income Taxes (Details) - Reconciliation of the Total Amounts of Unrecognized Tax Benefits (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011	Aug. 24, 2010
Reconciliation of the Total Amounts of Unrecognized Tax Benefits [Abstract]
Balance	$ 970	$ 83		$ 82
Increase (decrease) based on prior year tax positions	(273)	480
Interest Expense	72	407	1
Balance	$ 769	$ 970	$ 83	$ 82

XML

Note 17 - Earnings Per Share (Tables)

12 Months Ended

Aug. 28, 2013

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	Year Ended
	August 28, 2013		August 29, 2012		August 31, 2011
	(In thousands, except per share data)
Numerator:
Income from continuing operations	$	4,222	$	7,613	$	2,800
Net income	$	3,285	$	6,854	$	2,965
Denominator:
Denominator for basic earnings per share—weighted-average shares		28,618		28,351		28,237
Effect of potentially dilutive securities:
Employee and non-employee stock options		248		78		60
Denominator for earnings per share assuming dilution		28,866		28,429		28,297
Income from continuing operations:
Basic	$	0.15	$	0.27	$	0.09
Assuming dilution (a)	$	0.15	$	0.27	$	0.09
Net income per share:
Basic	$	0.11	$	0.24	$	0.10
Assuming dilution (a)	$	0.11	$	0.24	$	0.10

XML

Note 2 - Acquisition (Tables)

12 Months Ended

Aug. 28, 2013

Note 2 - Acquisition (Tables) [Line Items]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

Cash and cash equivalents	$	58
Accounts receivable		93
Inventories		561
Other current assets		376
Property and equipment		6,374
Liquor licenses and permits		188
Favorable leases		2,646
License agreement and trade name		254
Goodwill		1,975
Accrued liabilities		(2,356	)
Net acquisition cost	$	10,169

Summary Of Prospective Amortization Of Lease Disclosure [Table Text Block]

	Fiscal Year Ended
	August 27, 2014		August 26, 2015		August 31, 2016		August 30, 2017		August 29, 2018
	(In thousands)
Favorable	$	132	$	132	$	132	$	132	$	132

Business Acquisition, Pro Forma Information [Table Text Block]

	Year Ended
	August 28, 2013		August 29, 2012
	(Unaudited)		(Unaudited)
	(In thousands, except per share data)
Pro forma total sales	$	401,960	$	403,572
Pro forma income from continuing operations		3,397		8,494
Pro forma net income		2,274		7,734
Pro forma income from continuing operations per share
Basic		0.12		0.30
Diluted		0.12		0.30
Pro forma net income per share
Basic		0.08		0.27
Diluted		0.08		0.27

Franchise Acquisition [Member]

Note 2 - Acquisition (Tables) [Line Items]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

	Fiscal Year Ended
	August 31, 2011
	(In thousands)
Property and equipment	$	740
Reacquired franchise agreement		200
Unfavorable lease liability		(220	)
Gain on purchase		(120	)
Net cash paid for acquisition	$	600

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Note 1 - Nature of Operations and Significant Accounting Policies (Tables)

12 Months Ended

Aug. 28, 2013

Accounting Policies [Abstract]

Reclassified Expenses [Table Text Block]

	Year Ended
	August 28, 2013			August 29, 2012			August 31, 2011
	(In thousands)
Other operating expenses (previous classification)	$	90,011		$	74,313		$	77,637
Occupancy costs		(21,537	)		(17,985	)		(18,090	)
Group insurance		(1,763	)		(1,868	)		(2,036	)
401K employer match		(322	)		(212	)		—
Employee meals		(8	)		(15	)		(681	)
Other operating expenses (as reported)	$	66,381		$	54,233		$	56,830
Payroll and related costs (previous classification)	$	124,213		$	109,933		$	112,402
Group insurance		1,763			1,868			2,036
401K employer match		322			212			—
Employee meals		8			15			681
Payroll and related costs (as reported)	$	126,306		$	112,028		$	115,119

XML

Note 2 - Acquisition (Details) - Estimated Fair Value of Net Assets Acquired and Liabilities Assumed (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Aug. 31, 2011	Aug. 28, 2013
Note 2 - Acquisition (Details) - Estimated Fair Value of Net Assets Acquired and Liabilities Assumed [Line Items]
Gain on purchase	$ 137
Net cash paid for acquisition	600
Unfavorable Leases [Member] | Franchise [Member]
Note 2 - Acquisition (Details) - Estimated Fair Value of Net Assets Acquired and Liabilities Assumed [Line Items]
Unfavorable lease liability	(220)
Franchise [Member] | Franchise Rights [Member]
Note 2 - Acquisition (Details) - Estimated Fair Value of Net Assets Acquired and Liabilities Assumed [Line Items]
Reacquired franchise agreement		200
Franchise [Member]
Note 2 - Acquisition (Details) - Estimated Fair Value of Net Assets Acquired and Liabilities Assumed [Line Items]
Property and equipment		740
Gain on purchase	(120)
Net cash paid for acquisition	$ 600

XML

Note 9 - Other Long-Term Liabilities (Tables)

12 Months Ended

Aug. 28, 2013

Other Long Term Liabilities [Abstract]

Schedule Of Other Long Term Liabilities [Table Text Block]

	August 28, 2013		August 29, 2012
	(In thousands)
Workers’ compensation and general liability insurance reserve	$	634	$	553
Deferred rent and unfavorable leases		7,102		7,130
Deferred compensation		136		148
Other		138		457
Total	$	8,010	$	8,288

XML

Note 1 - Nature of Operations and Significant Accounting Policies (Details) (USD $) In Millions, unless otherwise specified	12 Months Ended		24 Months Ended
	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2012	Aug. 31, 2011
Note 1 - Nature of Operations and Significant Accounting Policies (Details) [Line Items]
Number of Restaurants	180	154		156
Number of Reportable Segments	3
Advertising Expense (in Dollars)	$ 3.9	$ 2.4	$ 2.0
Texas [Member]
Note 1 - Nature of Operations and Significant Accounting Policies (Details) [Line Items]
Number of Restaurants	116

XML

Note 4 - Fair Value Measurements (Details) - Non-recurring Fair Value Measurements Related to Impaired Property and Equipment (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011
Continuing Operations
Level	$ 1,723	$ (278)	$ 1,574
Company Owned Restaurants [Member] | Continuing Operations [Member] | Fair Value, Inputs, Level 1 [Member]
Continuing Operations
Level		0
Company Owned Restaurants [Member] | Continuing Operations [Member] | Fair Value, Inputs, Level 2 [Member]
Continuing Operations
Level		0
Company Owned Restaurants [Member] | Continuing Operations [Member] | Fair Value, Inputs, Level 3 [Member]
Continuing Operations
Level	722	0
Company Owned Restaurants [Member] | Continuing Operations [Member]
Continuing Operations
Balance	722	0
Total Impairment	(462)	(276)
Corporate Assets [Member] | Continuing Operations [Member] | Fair Value, Inputs, Level 1 [Member]
Continuing Operations
Level			0
Corporate Assets [Member] | Continuing Operations [Member] | Fair Value, Inputs, Level 2 [Member]
Continuing Operations
Level			0
Corporate Assets [Member] | Continuing Operations [Member] | Fair Value, Inputs, Level 3 [Member]
Continuing Operations
Level	447		1,900
Corporate Assets [Member] | Continuing Operations [Member]
Continuing Operations
Balance	447		1,900
Total Impairment	(153)		(84)
Corporate Assets [Member] | Discontinued Operations [Member] | Fair Value, Inputs, Level 1 [Member]
Continuing Operations
Level		0	0
Corporate Assets [Member] | Discontinued Operations [Member] | Fair Value, Inputs, Level 2 [Member]
Continuing Operations
Level		0	0
Corporate Assets [Member] | Discontinued Operations [Member] | Fair Value, Inputs, Level 3 [Member]
Continuing Operations
Level	3,159	2,683	4,819
Corporate Assets [Member] | Discontinued Operations [Member]
Continuing Operations
Balance	3,159	2,683	4,819
Total Impairment	(663)	(868)	(618)
Culinary Contract Services [Member] | Continuing Operations [Member] | Fair Value, Inputs, Level 1 [Member]
Continuing Operations
Level		0
Culinary Contract Services [Member] | Continuing Operations [Member] | Fair Value, Inputs, Level 2 [Member]
Continuing Operations
Level		0
Culinary Contract Services [Member] | Continuing Operations [Member] | Fair Value, Inputs, Level 3 [Member]
Continuing Operations
Level		57
Culinary Contract Services [Member] | Continuing Operations [Member]
Continuing Operations
Balance		57
Total Impairment		(175)
Continuing Operations [Member]
Continuing Operations
Total Impairment	$ 615	$ (451)

XML

Note 6 - Income Taxes (Tables)

12 Months Ended

Aug. 28, 2013

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	August 28, 2013		August 29, 2012
	(In thousands)
Deferred income tax assets:
Workers’ compensation, employee injury, and general liability claims	$	261	$	8
Deferred compensation		196		895
Net operating losses		650		1,100
General business and foreign tax credits		7,630		6,445
Straight-line rent, dining cards, accruals, and other		3,580		3,253
Total deferred income tax assets		12,317		11,701
Deferred income tax liabilities:
Depreciation, amortization and impairments		1,323		100
Property taxes and other		1,591		1,611
Total deferred income tax liabilities		2,914		1,711
Net deferred income tax asset	$	9,403	$	9,990

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	August 28, 2013		August 29, 2012			August 31, 2011
	(In thousands)
Current federal and state income tax expense	$	611	$	1,650		$	536
Current foreign income tax expense		89		74			79
Deferred income tax expense (benefit)		1,139		(18	)		(67	)
Total income tax expense	$	1,839	$	1,706		$	548

Income Tax Expense Benefit Continuing Operations Income Tax Reconciliation [Table Text Block]

	Year Ended
	August 28, 2013						August 29, 2012						August 31, 2011
	Amount			%			Amount			%			Amount			%
	(In thousands and as a percent of pretax income from continuing operations)
Income tax expense (benefit) from continuing operations at the federal rate	$	2,060			34.0	%	$	3,150			34.0	%	$	1,063			34.0	%
Permanent and other differences:
Federal jobs tax credits (wage deductions)		355			5.8			217			2.3			332			10.6
Stock options and restricted stock		50			0.8			141			1.5			160			5.1
Other permanent differences		68			1.1			128			1.4			51			1.6
State income tax, net of federal benefit		338			5.6			1,411			15.2			349			11.2
General Business Tax Credits		(1,043	)		(17.2	)		(639	)		(6.9	)		(977	)		(31.2	)
Other		11			0.2			(63	)		(0.7	)		48			1.5
Change in valuation allowance		—			—			(2,639	)		(28.4	)		(478	)		(15.3	)
Income tax expense from continuing operations	$	1,839			30.3	%	$	1,706			18.4	%	$	548			17.5	%

Schedule Of Unrecognized Tax Benefits Reconciliation [Table Text Block]

Balance at August 25, 2010	$	82
Interest Expense		1
Balance as of August 31, 2011	$	83
Increase (decrease) based on prior year tax positions		480
Interest Expense		407
Balance as of August 29, 2012	$	970
Increase (decrease) based on prior year tax positions		(273	)
Interest Expense		72
Balance as of August 28, 2013	$	769

XML

Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale (Details) - Impairment Charges to Income From Operations (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended												4 Months Ended				12 Months Ended
	May 08, 2013		Feb. 13, 2013		Nov. 21, 2012		May 09, 2012		Feb. 15, 2012		Nov. 23, 2011		Aug. 31, 2013		Aug. 29, 2012		Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011
Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale (Details) - Impairment Charges to Income From Operations [Line Items]
Provision for asset impairments																	$ 615	$ 451	$ 84
Net loss (gain) on disposition of property and equipment																	(1,723)	278	(1,574)
																	$ (1,108)	$ 729	$ (1,490)
Effect on EPS:
Basic (in Dollars per share)	$ 0.09	[1]	$ 0.01	[1]	$ 0.01	[1]	$ 0.09	[1]	$ 0.04	[1]	$ 0.01	[1]	$ 0.02	[1]	$ 0.11	[1]	$ 0.11	$ 0.24	$ 0.10
Assuming dilution (in Dollars per share)																	$ 0.04	$ (0.03)	$ 0.05
Dispostion of Property Plant and Equipment Impairment [Member]
Effect on EPS:
Basic (in Dollars per share)																	$ 0.04	$ (0.03)	$ 0.05

[1] The quarters ended August 28, 2013 and August 29, 2012 consists of four four-week periods. All other quarters presented represent three four-week periods.

XML

Note 13 - Operating Leases (Details) - Rent Expense for Operating Leases (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011
Note 13 - Operating Leases (Details) - Rent Expense for Operating Leases [Line Items]
Total rent expense (including amounts in discontinued operations)	$ 14,488	$ 12,118	$ 12,014
Percent of sales	3.70%	3.50%	3.40%
Contingent rentals	182	235	420
Building [Member]
Note 13 - Operating Leases (Details) - Rent Expense for Operating Leases [Line Items]
Minimum rent	13,488	11,132	10,717
Equipment [Member]
Note 13 - Operating Leases (Details) - Rent Expense for Operating Leases [Line Items]
Minimum rent	$ 818	$ 751	$ 877

XML

Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale (Details) (USD $)	3 Months Ended				4 Months Ended	9 Months Ended	12 Months Ended
	Aug. 25, 2010	May 29, 2010	Feb. 28, 2010	Nov. 29, 2009	Aug. 26, 2009	Aug. 25, 2010	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011	Aug. 25, 2010	Aug. 30, 2011
Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Provision For Asset Impairment							$ 615,000	$ 451,000	$ 84,000
Number of Restaurants							180	154	156
Gain (Loss) on Disposition of Property Plant Equipment							1,723,000	(278,000)	1,574,000
Asset Impairment Charges Before Tax					19,000,000
Asset Impairment Charges	369,000	0	0	0			615,000	451,000	84,000
Asset Impairment Gain On Sale Of Product Line And Net Loss On Sale Disposal Of Assets			400,000	1,200,000
Gain (Loss) on Disposition of Business						0	0	500,000	2,600,000
Impairment Charges From Discontinued Operations							663,000	868,000	618,000
Carrying Value Of Intangible Assets							3,800,000
Lease Impairment							0
Lease Exit Costs									200,000	700,000
Employee Termination And Other Costs								0
Property Plant And Equipment Including Asset Held For Sale							400,000	600,000			1,000,000
Underperforming [Member]
Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Number of Restaurants								2
Closure of Leased Locations [Member]
Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Number of Restaurants								2
Previuosly Closed [Member] | Discontinued Properties [Member]
Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Disposal Group Including Discontinued Operation Assets Of Disposal Group Number							1
Previously Impaired (Member)
Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Employee Termination And Other Costs										700,000
Fuddruckers (Member)
Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Number of Restaurants							1
Koo Koo Roo [Member]
Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Number of Restaurants							1
Assets Held-for-sale [Member]
Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Number of Restaurants							1
Discontinued Properties [Member]
Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Disposal Group Including Discontinued Operation Assets Of Disposal Group Number							23
Impairment Charge Related to Locations Closed [Member]
Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Asset Impairment Charges					13,100,000
Impairment Charge Related to Locations Not Closed [Member]
Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Asset Impairment Charges					4,400,000
Impairment Charge Related to Locations Previously Closed [Member]
Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Asset Impairment Charges					900,000
Impairment Charge Related to Unimproved Properties [Member]
Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale (Details) [Line Items]
Asset Impairment Charges					$ 600,000

XML

Note 2 - Acquisition (Details) - Estimated Fair Values of Net Assets Acquired and Liabilities Assumed (Cheeseburger in Paradise [Member], USD $) In Thousands, unless otherwise specified	12 Months Ended
	Aug. 28, 2013
Note 2 - Acquisition (Details) - Estimated Fair Values of Net Assets Acquired and Liabilities Assumed [Line Items]
Fair Value of Assets Acquired	$ 10,169
Accrued Liabilities [Member]
Note 2 - Acquisition (Details) - Estimated Fair Values of Net Assets Acquired and Liabilities Assumed [Line Items]
Accrued liabilities	(2,356)
Cash and Cash Equivalents [Member]
Note 2 - Acquisition (Details) - Estimated Fair Values of Net Assets Acquired and Liabilities Assumed [Line Items]
Fair Value of Assets Acquired	58
Accounts Receivable [Member]
Note 2 - Acquisition (Details) - Estimated Fair Values of Net Assets Acquired and Liabilities Assumed [Line Items]
Fair Value of Assets Acquired	93
Inventory [Member]
Note 2 - Acquisition (Details) - Estimated Fair Values of Net Assets Acquired and Liabilities Assumed [Line Items]
Fair Value of Assets Acquired	561
Other Current Assets [Member]
Note 2 - Acquisition (Details) - Estimated Fair Values of Net Assets Acquired and Liabilities Assumed [Line Items]
Fair Value of Assets Acquired	376
Property, Plant and Equipment [Member]
Note 2 - Acquisition (Details) - Estimated Fair Values of Net Assets Acquired and Liabilities Assumed [Line Items]
Fair Value of Assets Acquired	6,374
Liquor Licenses and Permits (Member)
Note 2 - Acquisition (Details) - Estimated Fair Values of Net Assets Acquired and Liabilities Assumed [Line Items]
Fair Value of Assets Acquired	188
Favorable Leases (Member)
Note 2 - Acquisition (Details) - Estimated Fair Values of Net Assets Acquired and Liabilities Assumed [Line Items]
Fair Value of Assets Acquired	2,646
License Agreement and Trade Name (Member)
Note 2 - Acquisition (Details) - Estimated Fair Values of Net Assets Acquired and Liabilities Assumed [Line Items]
Fair Value of Assets Acquired	254
Goodwill [Member]
Note 2 - Acquisition (Details) - Estimated Fair Values of Net Assets Acquired and Liabilities Assumed [Line Items]
Fair Value of Assets Acquired	$ 1,975

XML

Note 12 - Commitments and Contingencies (Details) (USD $) In Millions, unless otherwise specified	4 Months Ended		12 Months Ended
	Aug. 31, 2011	Aug. 25, 2010	Aug. 31, 2011
Commitments and Contingencies Disclosure [Abstract]
Expenses Recognized Related To Contingent Payment Arrangements		$ 1.6
Legal Settlement			1.4
Gain (Loss) Related to Litigation Settlement	$ 0.2

XML

Accounting Policies, by Policy (Policies)

12 Months Ended

Aug. 28, 2013

Accounting Policies [Abstract]

Nature Of Operations [Policy Text Block]

Nature of Operations

Luby’s, Inc. is based in Houston, Texas. As of August 28, 2013, the Company owned and operated 180 restaurants, with 116 in Texas and the remainder in other states. In addition, the Company received royalties from 116 franchises as of August 28, 2013 located primarily throughout the United States. The Company’s owned and franchised restaurant locations are convenient to shopping and business developments as well as to residential areas. Accordingly, the restaurants appeal variety of customers at breakfast, lunch and dinner. Culinary Contract Services consists of contract arrangements to manage food services for clients operating in primarily three lines of business: health care, higher education and corporate dining.

Principles Of Consolidation [Policy Text Block]

Principles of Consolidation

The accompanying consolidated financial statements include the accounts of Luby’s, Inc. and its wholly owned subsidiaries. Luby’s, Inc. was restructured into a holding company on February 1, 1997, at which time all of the operating assets were transferred to Luby’s Restaurants Limited Partnership, a Texas limited partnership consisting of two wholly owned, indirect corporate subsidiaries of the Company. On July 9, 2010, Luby’s Restaurants Limited Partnership was converted into Luby’s Fuddruckers Restaurants, LLC, a Texas limited liability company (“LFR”). Unless the context indicates otherwise, the word “Company” as used herein includes Luby’s, Inc., LFR and the consolidated subsidiaries of Luby’s, Inc. All significant intercompany accounts and transactions have been eliminated in consolidation.

Reportable Segments [Policy Text Block]

Reportable Segments

Each restaurant is an operating segment because operating results and cash flow can be determined for each restaurant which is regularly reviewed by the chief operating decision maker. The Company has three reportable segments: Company-owned restaurants, franchise operations and Culinary Contract Services (“CCS”). Company-owned restaurants are aggregated into one reportable segment because the nature of the products and services, the production processes, the customers, the methods used to distribute the products and services and the nature of the regulatory environment are alike.

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash and Cash Equivalents

Cash and cash equivalents include highly liquid investments such as money market funds that have a maturity of three months or less. All of the Company’s bank account balances are insured by the Federal Deposit Insurance Corporation. However, balances in money market fund accounts are not insured. Amounts in transit from credit card companies are also considered cash equivalents because they are both short-term and highly liquid in nature and are typically converted to cash within three days of the sales transaction.

Other Receivables [Policy Text Block]

Trade Accounts and Other Receivables, net

Receivables consist principally of amounts due from franchises, culinary contract service clients, catering customers and restaurant food sales to corporations. Receivables are recorded at the invoiced amount. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. The Company determines the allowance based on historical loss experience for contract service clients, catering customers and restaurant sales to corporation. The Company determines the allowance for CCS receivables and franchise royalty and marketing and advertising receivables based on the franchisees’ and CCS clients’ unsecured default status. The Company periodically reviews its allowance for doubtful accounts. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.

Inventory, Policy [Policy Text Block]

Inventories

Food and supply inventories are stated at the lower of cost (first-in, first-out) or market.

Properties Held For Sale [Policy Text Block]

Property Held for Sale

The Company periodically reviews long-lived assets against its plans to retain or ultimately dispose of properties. If the Company decides to dispose of a property, it will be moved to property held for sale and actively marketed. Property held for sale is recorded at amounts not in excess of what management currently expects to receive upon sale, less costs of disposal. The Company analyzes market conditions each reporting period and record additional impairments due to declines in market values of like assets. The fair value of the property is determined by observable inputs such as appraisals and prices of comparable properties in active markets for assets like the Company’s. Gains are not recognized until the properties are sold.

Impairment Of Long Lived Assets [Policy Text Block]

Impairment of Long-Lived Assets

Impairment losses are recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the carrying amount. The Company evaluates impairments on a restaurant-by-restaurant basis and uses cash flow results and other market conditions as indicators of impairment.

Debt Issuance Costs [Policy Text Block]

Debt Issuance Costs

Debt issuance costs include costs incurred in connection with the arrangement of long-term financing agreements. These costs are amortized using the effective interest method over the respective term of the debt to which they specifically relate.

Fair Value Of Financial Instruments [Policy Text Block]

Fair Value of Financial Instruments

The carrying value of cash and cash equivalents, trade accounts and other receivables, accounts payable and accrued expenses approximates fair value based on the short-term nature of these accounts. The carrying value of credit facility debt also approximates fair value based on its recent renewal.

Insurance Expense [Policy Text Block]

Self-Insurance Accrued Expenses

The Company self-insures a significant portion of expected losses under its workers’ compensation, work injury and general liability programs. Accrued liabilities have been recorded based on estimates of the ultimate costs to settle incurred claims, both reported and not yet reported. These recorded estimated liabilities are based on judgments and independent actuarial estimates, which include the use of claim development factors based on loss history; economic conditions; the frequency or severity of claims and claim development patterns; and claim reserve management settlement practices.

Revenue Recognition, Policy [Policy Text Block]

Revenue Recognition

Revenue from restaurant sales is recognized when food and beverage products are sold. Unearned revenues are recorded as a liability for dining cards that have been sold but not yet redeemed and are recorded at their expected redemption value. When dining cards are redeemed, revenue is recognized and unearned revenue is reduced.

Revenue from culinary contract services is recognized when services are provided and reimbursable costs are incurred within contractual terms.

Revenue from franchise royalties is recognized each fiscal period based on contractual royalty rates applied to the franchise’s restaurant sales each fiscal period. Start up fees paid by franchisees prior to the restaurant’s opening are deferred until the obligations to the franchisee have been satisfied, generally when the restaurant opens.

Cost Of Service And Other Revenues Policy [Policy Text Block]

Cost of Culinary Contract Services

The cost of culinary contract services includes all food, payroll and related costs, and Other operating expenses related to culinary contract service sales. All general and administrative expenses, depreciation and amortization, property disposal, asset impairment costs associated with culinary contract services are reported within those respective lines as applicable.

Advertising And Marketing Expenses [Policy Text Block]

Advertising Expenses

Advertising costs are expensed as incurred. Total advertising expense included in Other operating expenses was $3.9 million, $2.4 million and $2.0 million in fiscal years 2013, 2012 and 2011, respectively.

Depreciation And Amortization [PolicyTextBlock]

Depreciation and Amortization

Property and equipment are recorded at cost. The Company depreciates the cost of equipment over its estimated useful life using the straight-line method. Leasehold improvements are amortized over the lesser of their estimated useful lives or the related lease terms. Depreciation of buildings is provided on a straight-line basis over the estimated useful lives.

Pre Opening Costs [Policy Text Block]

Opening Costs

Opening costs are expenditures related to the opening of new restaurants through its opening periods, other than those for capital assets. Such costs are charged to expense when incurred.

Operating Leases [Policy Text Block]

Operating Leases

The Company leases restaurant and administrative facilities and administrative equipment under operating leases. Building lease agreements generally include rent holidays, rent escalation clauses and contingent rent provisions for a percentage of sales in excess of specified levels. Contingent rental expenses are recognized prior to the achievement of a specified target, provided that the achievement of the target is considered probable. Most of the Company’s lease agreements include renewal periods at the Company’s option. The Company recognizes rent holiday periods and scheduled rent increases on a straight-line basis over the lease term beginning with the date the Company takes possession of the leased space.

Income Tax, Policy [Policy Text Block]

Income Taxes

The estimated future tax effects of temporary differences between the tax bases of assets and liabilities and amounts reported in the accompanying consolidated balance sheets, as well as operating loss and tax credit carrybacks and carryforwards are recorded. Deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets and liabilities (temporary differences) and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is recognized if, based on the weight of available evidence, it is more likely than not a portion or all of the deferred tax asset will not be recognized.

Management makes judgments regarding the interpretation of tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions as well as by the Internal Revenue Service (“IRS”). In management’s opinion, adequate provisions for income taxes have been made for all open tax years. The potential outcomes of examinations are regularly assessed in determining the adequacy of the provision for income taxes and income tax liabilities. Management believes that adequate provisions have been made for reasonably possible outcomes related to uncertain tax matters.

Sales Tax [Policy Text Block]

Sales Taxes

GAAP provides that a company may adopt a policy of presenting taxes either gross within revenue or on a net basis. The Company presents these taxes on a net basis (excluded from revenue).

Discontinued Operations, Policy [Policy Text Block]

Discontinued Operations

Management evaluates unit closures for presentation in discontinued operations following guidance from ASC 205-20-55. To qualify for presentation as a discontinued operation, management determines if the closure or exit of a business location or activity meets the following conditions: (1) the operations and cash flows of the component have been (or will be) eliminated from the ongoing operations of the entity as a result of the disposal transaction and (2) there will not be any significant continuing involvement in the operations of the component after the disposal transaction. To evaluate whether these conditions are met, management considers whether the cash flows lost will not be recovered and generated by the ongoing entity, the level of guess traffic and sales transfer, the significance of the number of locations closed and expectancy of cash flow replacement by sales from new and existing locations, as well as the level of continuing involvement in the disposed operation. Operating and non-operating results of these locations are then classified and reported as discontinued operations of all periods presented.

Share Based Compensation [Policy Text Block]

Share-Based Compensation

Share-based compensation expense is estimated for equity awards at fair value at the grant date. The Company determines fair value of restricted stock awards based on the average of the high and low price of its common stock on the date awarded by the Board of Directors. The Company determines the fair value of stock option awards using a Black-Sholes option pricing model. The Black-Sholes option pricing model requires various judgmental assumptions including the expected dividend yield, stock price volatility and the expected life of the award. If any of the assumptions used in the model change significantly, share-based compensation expense may differ materially in the future, from that recorded in the current period. For further discussion, see Note 15, “Share-Based Compensation,” below.

Earnings Per Share, Policy [Policy Text Block]

Earnings Per Share

Basic income per share is computed by dividing net income by the weighted-average number of shares outstanding, including restricted stock units, during each period presented. For the calculation of diluted net income per share, the basic weighted average number of shares is increased by the dilutive effect of stock options, determined using the treasury stock method.

Accounting Policies [Policy Text Block]

Accounting Periods

The Company’s fiscal year ends on the last Wednesday in August. Accordingly, each fiscal year normally consists of 13 four-week periods, or accounting periods, accounting for 364 days in the aggregate. However, every fifth or sixth year, we have a fiscal year that consists of 53 weeks, accounting for 371 days in the aggregate; fiscal year 2011 was such a year. Each of the first three quarters of each fiscal year consists of three four-week periods, while the fourth quarter normally consists of four four-week periods. However, the fourth quarter of fiscal year 2011, as a result of the additional week, consisted of three four-week periods and one five-week period, accounting for 17 weeks, or 119 days, in the aggregate. Fiscal years 2013 and 2012 both contained 52 weeks. Comparability between quarters may be affected by the varying lengths of the quarters, as well as the seasonality associated with the restaurant business.

Use Of Estimates [Policy Text Block]

Use of Estimates

In preparing financial statements in conformity with accounting principles generally accepted in the United States of America, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from these estimates.

Reclassification, Policy [Policy Text Block]

Reclassifications 

Occupancy costs have been reclassified from Other operating expenses to a separate line item on the Consolidated Statements of Operations and group insurance employer portion of 401K matching and employee meal costs have been reclassified from Other operating expenses to Payroll and related costs to provide comparability to financial results reported by our peers in the industry. All prior period results have been reclassified to conform to the current year presentation.

Subsequent Events, Policy [Policy Text Block]

Subsequent Events

Events subsequent to the Company’s fiscal year ended August 28, 2013 through the date of issuance of the financial statements are evaluated to determine if the nature and significance of the event warrants inclusion in the Company’s annual report.

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Consolidated Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 3,285	$ 6,854	$ 2,965
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for asset impairments, net of gains/losses on property sales	(451)	1,084	(3,317)
Depreciation and amortization	18,571	17,974	17,278
Provision for doubtful accounts		382	298
Amortization of debt issuance cost	112	112	893
Non-cash compensation expense	404		27
Share-based compensation expense	1,106	795	755
Gain on acquisition			(137)
(Increase) reduction in tax benefits from share-based compensation	(64)	27	71
Deferred tax expense (benefit)	586	(341)	1,007
Cash provided by operating activities before changes in operating asset and liabilities	23,549	26,887	19,840
Decrease (increase) in trade accounts and other receivables	10	55	(2,522)
Decrease (increase) in food and supply inventories	(903)	629	(1,094)
Decrease (increase) in prepaid expenses and other assets	760	(1,448)	(952)
Increase in accounts payable, accrued expenses and other liabilities	6,026	3,139	1,181
Net cash provided by operating activities	29,442	29,262	16,453
CASH FLOWS FROM INVESTING ACTIVITIES:
Repayment (issuance) of note receivable	80	(177)
Acquisition of Cheeseburger in Paradise	(10,169)
Acquisition of Fuddruckers			(600)
Proceeds from disposal of assets, insurance proceeds and property held for sale	5,961	5,232	14,672
Purchases of property and equipment	(31,339)	(25,845)	(11,038)
Net cash provided by (used in) investing activities	(35,467)	(20,790)	3,034
CASH FLOWS FROM FINANCING ACTIVITIES:
Credit facility borrowings	69,700	43,300	86,650
Credit facility repayments	(63,500)	(51,800)	(106,650)
Debt issuance costs	(338)	(1)	(562)
Tax benefit on stock option expense	64
Proceeds received on the exercise of employee stock options	404		27
Net cash provided by (used in) financing activities	6,330	(8,501)	(20,535)
Net increase (decrease) in cash and cash equivalents	305	(29)	(1,048)
Cash and cash equivalents at beginning of year	1,223	1,252	2,300
Cash and cash equivalents at end of year	$ 1,528	$ 1,223	$ 1,252

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Note 2 - Acquisition

12 Months Ended

Aug. 28, 2013

Disclosure Text Block Supplement [Abstract]

Mergers, Acquisitions and Dispositions Disclosures [Text Block]

Note 2. Acquisitions

Cheeseburger in Paradise

The Company through its newly created subsidiary, Paradise Cheeseburgers, LLC, purchased 100% of the membership units of Paradise Restaurant Group, LLC and affiliated companies which operate Cheeseburger in Paradise brand restaurants (collectively, “Cheeseburger in Paradise”) on December 6, 2012 for $10.2 million in cash. The Company assumed $2.4 million of Cheeseburger in Paradise obligations, real estate leases and contracts. The Company funded the purchase with existing cash reserves and borrowings from its credit facility.

The Company believes the acquisition of Cheeseburger in Paradise will produce significant benefits. The acquisition is expected to increase the Company’s market presence and opportunities for growth in sales, earnings and shareholder returns. The acquisition provides a complementary growth vehicle in the casual segment of the restaurant industry. The Company believes these factors support the amount of goodwill recorded as a result of the purchase price paid for the Cheeseburger in Paradise intangible and tangible assets, net of liabilities assumed.

The Company has accounted for the acquisition of Cheeseburger in Paradise using the acquisition method and, accordingly, the results of operations related to this acquisition have been included in the consolidated results of the Company since the acquisition date. The Company incurred $0.4 million in acquisition costs which were expensed as incurred and classified as general and administrative expenses on the consolidated statements of operations.

The allocation of the purchase price for the acquisition requires extensive use of accounting estimates and judgments to allocate the purchase price to tangible and intangible assets acquired and liabilities assumed based on respective fair values. The purchase price for the Company’s acquisition of Cheeseburger in Paradise and the assumption of liabilities is based on estimates of fair values at the acquisition date. The Company’s fair value estimates for the purchase price allocation may change during the allowable period, which is up to one year from the acquisition date to provide sufficient time to develop fair value estimates. The fair values that take longer to estimate and are more likely to change include property and equipment, intangible assets and leases.

Such valuations require significant estimates and assumptions. The Company believes the fair values assigned to the assets acquired and liabilities assumed are based on reasonable assumptions.

The following table summarizes the estimated fair values of net assets acquired and liabilities assumed, in thousands:

Cash and cash equivalents	$	58
Accounts receivable		93
Inventories		561
Other current assets		376
Property and equipment		6,374
Liquor licenses and permits		188
Favorable leases		2,646
License agreement and trade name		254
Goodwill		1,975
Accrued liabilities		(2,356	)
Net acquisition cost	$	10,169

The license agreement and trade name relates to a perpetual license to use intangible assets including trademarks, service marks and publicity rights related to Cheeseburger in Paradise owned by Jimmy Buffet and affiliated entities. In return, the Company will pay a royalty fee of 2.5% of gross sales, less discounts, at acquired Cheeseburger in Paradise locations to an entity owned or controlled by Jimmy Buffet. The trade name represents a respected brand with positive customer loyalty, and the Company intends to cultivate and protect the use of the trade name.

The Company will amortize the fair value allocated to the license agreement and trade name over an expected accounting life of 15 years based on the expected use of its assets and the restaurant environment in which it is being used. The Company recorded approximately $11 thousand of amortization expense for the fiscal year ended August 28, 2013, which is classified as depreciation and amortization expense in the accompanying consolidated statement of operations. Because the value of these assets will be amortized using the straight-line method over 15 years, the annual amortization will be $17 thousand in future years.

A portion of the acquired lease portfolio contained favorable leases. Acquired lease terms were compared to current market lease terms to determine if the acquired leases were below or above the current rates tenants would pay for similar leases. The favorable lease assets totaled $2.6 million and are recorded in other assets and, after considering renewal periods, have an estimated weighted average life of approximately 20.3 years at August 28, 2013. There were determined to be no unfavorable leases. The favorable leases are amortized to rent expense on a straight line basis over the lives of the related leases. The Company recorded $88 thousand of amortization expense for the year ended August 28, 2013, which is classified as additional rent expense in the accompanying consolidated statement of operations.

The following table shows the prospective amortization of the favorable lease asset:

	Fiscal Year Ended
	August 27, 2014		August 26, 2015		August 31, 2016		August 30, 2017		August 29, 2018
	(In thousands)
Favorable	$	132	$	132	$	132	$	132	$	132

Annual depreciation expense will be approximately $0.5 million of the $6.4 million of property and equipment.

The Company also recorded an intangible asset for goodwill in the amount of $2.0 million. Goodwill is considered to have an indefinite useful life and is not amortized but is tested for impairment at least annually. The total amount of goodwill is expected to be deductible for income tax purposes.

The following unaudited pro forma information assumes the Cheeseburger in Paradise acquisition occurred as of the beginning of the fiscal year ended August 29, 2012. The unaudited pro forma data is presented for informational purposes only and does not purport to be indicative of the results of future operations of the Company or of the results that would have actually been attained had the acquisition taken place at the beginning of the fiscal year ended August 29, 2012.

	Year Ended
	August 28, 2013		August 29, 2012
	(Unaudited)		(Unaudited)
	(In thousands, except per share data)
Pro forma total sales	$	401,960	$	403,572
Pro forma income from continuing operations		3,397		8,494
Pro forma net income		2,274		7,734
Pro forma income from continuing operations per share
Basic		0.12		0.30
Diluted		0.12		0.30
Pro forma net income per share
Basic		0.08		0.27
Diluted		0.08		0.27

Included in the Consolidated Statement of Operations for the year ended August 28, 2013 were actual restaurant sales for Cheeseburger in Paradise of $35.7 million and loss from operations for Cheeseburger in Paradise of $1.8 million. Excluding first year integration costs of $0.7 million after-tax, the loss from operations related to Cheeseburger in Paradise included in the Consolidated Statement of Operations for the year ended August 28, 2013 was $1.1 million.

Fuddruckers 

Luby’s, Inc., through its subsidiary Fuddruckers Tulsa, LLC, purchased substantially all of the assets associated with one franchised location on June 30, 2011 for approximately $0.6 million. The following table summarizes the estimated fair value of net assets acquired and liabilities assumed, in thousands:

	Fiscal Year Ended
	August 31, 2011
	(In thousands)
Property and equipment	$	740
Reacquired franchise agreement		200
Unfavorable lease liability		(220	)
Gain on purchase		(120	)
Net cash paid for acquisition	$	600

The Company believes the acquisition of this location does not have a material effect on the consolidated financial statements. The Company accounted for this acquisition using the acquisition method. The allocation of the purchase price for the acquisition required extensive use of accounting estimates.

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Note 5 - Trade Receivables and Other

12 Months Ended

Aug. 28, 2013

Receivables [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

Note 5. Trade Receivables and Other

Trade and other receivables, net, consist of the following:

	August 28, 2013			August 29, 2012
	(In thousands)
Trade and other receivables	$	3,011		$	3,056
Franchise royalties and marketing and advertising receivables		793			943
Trade receivables, unbilled		865			679
Allowance for doubtful accounts		(586	)		(678	)
Total, net	$	4,083		$	4,000

The Company does not have a concentration of credit risk in total trade and other receivables, net. Culinary Contract Services receivable balance at August 28, 2013 was $2.2 million, primarily the result of five contracts with balances of $0.3 million to $0.1 million per contract entity. However, at August 29, 2012, one Culinary Contract Services accounts receivable balances were fully reserved in the total amount of $33 thousand due to termination of service for non-payment and bankruptcy filings. Contract payment terms for its Culinary Contract Services customers’ receivables are due within 30 to 45 days. All other Culinary Contract Services customers were within their payment terms at August 28, 2013.

The Company recorded receivables related to Fuddruckers franchise operations royalty and marketing and advertising payments from the franchisees, as required by their franchise agreements. Franchise royalty and marketing and advertising fund receivables balance at August 28, 2013 was $0.8 million. At August 28, 2013, the Company had 116 operating franchise restaurants with no concentration of accounts receivable.

The change in allowances for doubtful accounts for each of the years in the three-year periods ended as of the dates below is as follows:

	Year Ended
	August 28, 2013			August 29, 2012			August 31, 2011
	(In thousands)
Beginning balance	$	678		$	302		$	214
Provisions for doubtful accounts		(1	)		382			298
Write-offs		(91	)		(6	)		(210	)
Ending balance	$	586		$	678		$	302

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Note 14 - Share-Based Compensation (Details) (USD $)	12 Months Ended				12 Months Ended		9 Months Ended	12 Months Ended						12 Months Ended						12 Months Ended			12 Months Ended
	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011	Aug. 25, 2010	Aug. 28, 2013 Restricted Stock Units (RSUs) [Member]	Aug. 31, 2013 Restricted Stock Units (RSUs) [Member]	May 08, 2013 Non Employee Directors Stock Plan [Member]	Aug. 28, 2013 Non Employee Directors Stock Plan [Member]	Aug. 29, 2012 Non Employee Directors Stock Plan [Member]	Aug. 31, 2011 Non Employee Directors Stock Plan [Member]	Aug. 28, 2013 Non Employee Directors Stock Plan [Member] To Date [Member]	Aug. 28, 2013 Non Employee Directors Stock Plan [Member] Minimum [Member]	Aug. 28, 2013 Non Employee Directors Stock Plan [Member] Maximum [Member]	Aug. 28, 2013 Employee Stock Plan [Member] Third Anniversary [Member]	Aug. 28, 2013 Employee Stock Plan [Member]	Aug. 29, 2012 Employee Stock Plan [Member]	Aug. 31, 2011 Employee Stock Plan [Member]	Aug. 28, 2013 Employee Stock Plan [Member] Minimum [Member]	Aug. 28, 2013 Employee Stock Plan [Member] Maximum [Member]	Aug. 28, 2013 Supplemental Executive Retirement Plan [Member]	Aug. 29, 2012 Supplemental Executive Retirement Plan [Member]	Aug. 28, 2013 Phantom Stock Plan [Member]	Aug. 28, 2013 401(k) [Member]	Aug. 29, 2012 401(k) [Member]	Aug. 31, 2011 401(k) [Member]
Note 14 - Share-Based Compensation (Details) [Line Items]
Number of Stock Plans	2
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in Shares)								1,100,000							2,600,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures (in Shares)											600,000				4,600,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period (in Shares)								100,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in Shares)								600,000							900,000
Allocated Share-based Compensation Expense								$ 300,000	$ 200,000	$ 300,000					$ 800,000	$ 800,000	$ 500,000
Share Based Compensation Arrangement By Share Based Payment Award Number Of Shares Granted During Period (in Shares)															2,900,000
Unrecognized Tax Benefit	64,000	27,000	71,000
Percentage Of Vesting In First Anniversary							100.00%								50.00%
Share Based Compensation Arrangement By Share Based Payment Award Award Expiration Period							ten							ten	six
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)	109,335	59,426	116,637					0	0	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number (in Shares)	882,768	1,177,769	1,356,551	1,296,887				24,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price (in Dollars per share)	$ 5.23	$ 6.30	$ 7.36	$ 7.53								$ 4.47	$ 6.45
Percentage Of Vesting Benefit Plan															25.00%
Percentage Of Vesting In Second Anniversary															25.00%
Percentage Of Vesting In Third Anniversary															25.00%
Option To Purchase Common Stock Shares (in Shares)															859,000
Company Common Stock At Purchase Price Per Share (in Dollars per share)																		$ 3.44	$ 11.10
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	400,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	2 years 146 days				2 years 36 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)	$ 2.44	$ 2.00	$ 2.49
Employee Service Share-based Compensation, Cash Received from Exercise of Stock Options	403,000	0	27,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period						3 years
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options					1,400,000
Restricted Stock And Unit Awards Granted To Named Executive Officers Percentage								20.00%
Retirement Plan Vesting Period																				25
Retirement Savings Plan Company Match Percentage																				50.00%
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments																				88,000
Defined Benefit Plan, Net Periodic Benefit Cost																				0
Defined Benefit Plan Unfunded Liability																				95,000	108,000
Common Stock, Shares Authorized (in Shares)	100,000,000	100,000,000																				100,000
Common Stock, Shares Subscribed but Unissued (in Shares)																						29,627
Employee Contributions Vested Percentage																							25.00%
Cash Matching Contributions Percentage Of Employee S Cash Compensation Reached																							6.00%
Employee Savings Plan, Net Expense Recognized																							$ 421,000	$ 164,000	$ 0

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Note 3 - Reportable Segments

12 Months Ended

Aug. 28, 2013

Segment Reporting [Abstract]

Segment Reporting Disclosure [Text Block]

Note 3. Reportable Segments

The Company has three reportable segments: Company-owned restaurants, franchise operations and Culinary Contract Services.

Company-owned restaurants

Company-owned restaurants consists of several brands which are aggregated into one reportable segment because the nature of the products and services, the production processes, the customers, the methods used to distribute the products and services, the nature of the regulatory environment are alike, and store level profit margin is similar. The chief operating decision maker analyzes Company-owned restaurants at store level profit which is revenue less cost of food, payroll and related costs and other operating costs. The primary brands are Luby’s Cafeteria, Fuddruckers and Cheeseburger in Paradise with a couple of non-core restaurant locations under other brand names (i.e., Koo Koo Roo California Bistro). Both Luby’s and Fuddruckers are casual dining, counter service restaurants. Each restaurant is an operating segment because operating results and cash flow can be determined for each restaurant.

The total number of Company-owned restaurants at the end of fiscal years 2013, 2012 and 2011 was 180, 154, and 156, respectively.

Culinary Contract Services

Culinary Contract Services operation, branded as Luby’s Culinary Contract Services, consists of a business line servicing healthcare, higher education and corporate dining clients. The healthcare accounts are full service and typically include in-room delivery, catering, vending, coffee service and retail dining. Culinary Contract Services had contracts with long-term acute care hospitals, acute care medical centers, ambulatory surgical centers, behavioral hospitals, business and industry clients, and higher education institutions. Culinary Contract Services 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 costs of Culinary Contract Services on the Consolidated Statements of Operations includes all food, payroll and related costs and Other operating expenses related to Culinary Contract Services sales.

The total number of Culinary Contract Services contracts at the end of fiscal years 2013, 2012 and 2011 was 21, 18 and 22, respectively.

Franchising

We offer franchises for only the Fuddruckers brand. Franchises are sold in markets where expansion is deemed advantageous to the development of the Fuddruckers concept and system of restaurants. Initial franchise agreements have a term of 20 years. Franchise agreements typically grant franchisees an exclusive territorial license to operate a single restaurant within a specified area, usually a four-mile radius surrounding the franchised restaurant.

Franchisees bear all direct costs involved in the development, construction and operation of their restaurants. In exchange for a franchise fee, the Company provides 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.

The number of franchised restaurants was 116 at fiscal end 2013, 125 at fiscal year end 2012 and 122 at fiscal year end 2011.

The table below shows financial information as required by ASC 280 for segment reporting. ASC 280 requires depreciation and amortization be disclosed for each reportable segment, even if not used by the chief operating decision maker. The table also lists total assets for each reportable segment. Corporate assets include cash and cash equivalents, tax refunds receivable, property and equipment, assets related to discontinued operations, property held for sale, deferred tax assets, prepaid expenses, intangible assets and goodwill.

	Years Ended
	August 28, 2013			August 29, 2012			August 31, 2011
	(In thousands)
Sales:
Company-owned restaurants	$	366,720		$	325,154		$	326,037
Culinary contract services		16,693			17,711			15,619
Franchising		6,937			7,232			7,092
Total	$	390,350		$	350,097		$	348,748
Segment level profit:
Company-owned restaurants	$	47,502		$	50,494		$	41,832
Culinary contract services		1,819			1,166			1,103
Franchising		6,937			7,232			7,092
Total	$	56,258		$	58,892		$	50,027
Depreciation and amortization:
Company-owned restaurants	$	16,574		$	15,990		$	15,208
Culinary contract services		440			471			448
Franchising		767			767			767
Corporate		752			666			702
Total	$	18,533		$	17,894		$	17,125
Total assets:
Company-owned restaurants	$	204,037		$	182,290		$	177,973
Culinary contract services		3,550			3,774			4,347
Franchising		14,674			15,352			16,054
Corporate		28,044			29,601			29,646
Total	$	250,305		$	231,017		$	228,020
Capital expenditures:
Company-owned restaurants	$	30,741		$	19,077		$	10,023
Culinary contract services		95			292			332
Franchising	–			–			–
Corporate		503			6,476			683
Total	$	31,339		$	25,845		$	11,038
Income (loss) before income taxes and discontinued operations:
Segment level profit	$	56,258		$	58,892		$	50,027
Opening costs		(783	)		(396	)		(346	)
Depreciation and amortization		(18,533	)		(17,895	)		(17,125	)
General and administrative expenses		(32,121	)		(30,678	)		(29,530	)
Provision for asset impairments, net		(615	)		(451	)		(84	)
Net gain (loss) on disposition of property ad equipment		1,723			(278	)		1,574
Interest income		9			9			4
Interest expense		(920	)		(942	)		(2,443	)
Other income, net		1,043			1,058			1,271
Total	$	6,061		$	9,319		$	3,348

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Note 1 - Nature of Operations and Significant Accounting Policies (Details) - Reclassified Expenses (USD $)	3 Months Ended												4 Months Ended				12 Months Ended
	May 08, 2013		Feb. 13, 2013		Nov. 21, 2012		May 09, 2012		Feb. 15, 2012		Nov. 23, 2011		Aug. 31, 2013		Aug. 29, 2012		Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011
Note 1 - Nature of Operations and Significant Accounting Policies (Details) - Reclassified Expenses [Line Items]
Other operating expenses	$ 0.175	[1]	$ 0.173	[1]	$ 0.181	[1]	$ 0.165	[1]	$ 0.158	[1]	$ 0.175	[1]	$ 0.193	[1]	$ 0.170	[1]	$ 66,381,000	$ 54,233,000	$ 56,830,000
Occupancy costs	(0.056)	[1]	(0.060)	[1]	(0.055)	[1]	(0.053)	[1]	(0.056)	[1]	(0.057)	[1]	(0.063)	[1]	(0.055)	[1]	(21,537,000)	(17,985,000)	(18,090,000)
Group insurance																	(1,763,000)	(1,868,000)	(2,036,000)
401K employer match																	(322,000)	(212,000)
Employee meals																	(8,000)	(15,000)	(681,000)
Payroll and related costs	0.331	[1]	0.351	[1]	0.345	[1]	0.330	[1]	0.346	[1]	0.343	[1]	0.340	[1]	0.345	[1]	126,306,000	112,028,000	115,119,000
Group insurance																	1,763,000	1,868,000	2,036,000
401K employer match																	322,000	212,000
Employee meals																	8,000	15,000	681,000
Scenario, Previously Reported [Member]
Note 1 - Nature of Operations and Significant Accounting Policies (Details) - Reclassified Expenses [Line Items]
Other operating expenses																	90,011,000	74,313,000	77,637,000
Occupancy costs																	(21,537,000)	(17,985,000)	(18,090,000)
Group insurance																	(1,763,000)	(1,868,000)	(2,036,000)
401K employer match																	(322,000)	(212,000)
Employee meals																	(8,000)	(15,000)	(681,000)
Payroll and related costs																	124,213,000	109,933,000	112,402,000
Group insurance																	1,763,000	1,868,000	2,036,000
401K employer match																	322,000	212,000
Employee meals																	$ 8,000	$ 15,000	$ 681,000

[1] The quarters ended August 28, 2013 and August 29, 2012 consists of four four-week periods. All other quarters presented represent three four-week periods.

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Note 3 - Reportable Segments (Tables)

12 Months Ended

Aug. 28, 2013

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

	Years Ended
	August 28, 2013			August 29, 2012			August 31, 2011
	(In thousands)
Sales:
Company-owned restaurants	$	366,720		$	325,154		$	326,037
Culinary contract services		16,693			17,711			15,619
Franchising		6,937			7,232			7,092
Total	$	390,350		$	350,097		$	348,748
Segment level profit:
Company-owned restaurants	$	47,502		$	50,494		$	41,832
Culinary contract services		1,819			1,166			1,103
Franchising		6,937			7,232			7,092
Total	$	56,258		$	58,892		$	50,027
Depreciation and amortization:
Company-owned restaurants	$	16,574		$	15,990		$	15,208
Culinary contract services		440			471			448
Franchising		767			767			767
Corporate		752			666			702
Total	$	18,533		$	17,894		$	17,125
Total assets:
Company-owned restaurants	$	204,037		$	182,290		$	177,973
Culinary contract services		3,550			3,774			4,347
Franchising		14,674			15,352			16,054
Corporate		28,044			29,601			29,646
Total	$	250,305		$	231,017		$	228,020
Capital expenditures:
Company-owned restaurants	$	30,741		$	19,077		$	10,023
Culinary contract services		95			292			332
Franchising	–			–			–
Corporate		503			6,476			683
Total	$	31,339		$	25,845		$	11,038
Income (loss) before income taxes and discontinued operations:
Segment level profit	$	56,258		$	58,892		$	50,027
Opening costs		(783	)		(396	)		(346	)
Depreciation and amortization		(18,533	)		(17,895	)		(17,125	)
General and administrative expenses		(32,121	)		(30,678	)		(29,530	)
Provision for asset impairments, net		(615	)		(451	)		(84	)
Net gain (loss) on disposition of property ad equipment		1,723			(278	)		1,574
Interest income		9			9			4
Interest expense		(920	)		(942	)		(2,443	)
Other income, net		1,043			1,058			1,271
Total	$	6,061		$	9,319		$	3,348

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Note 7 - Property and Equipment, Intangible Assets and Goodwill (Tables)

12 Months Ended

Aug. 28, 2013

Property Equipment Intangible Assets And Goodwill Disclosure [Abstract]

Property Equipment Intangible Assets And Goodwill Disclosure Table Text Block

	August 28, 2013			August 29, 2012			Estimated Useful Lives (years)
	(In thousands)
Land	$	62,191		$	59,159			—
Restaurant equipment and furnishings		116,664			109,039		3	to	15
Buildings		172,342			167,346		20	to	33
Leasehold and leasehold improvements		39,108			32,913		Lesser of lease term or estimated useful life
Office furniture and equipment		7,466			7,030		3	to	10
Construction in progress		7,814			3,890			—
		405,585			379,377
Less accumulated depreciation and amortization		(215,066	)		(205,744	)
Property and equipment, net	$	190,519		$	173,633
Intangible assets, net	$	25,517		$	26,679			21
Goodwill	$	2,169		$	195

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Note 13 - Operating Leases (Details) - Annual Future Minimum Lease Payments (USD $) In Thousands, unless otherwise specified	Aug. 28, 2013
Annual Future Minimum Lease Payments [Abstract]
August 27, 2014	$ 13,516
August 26, 2015	11,963
August 31, 2016	9,969
August 30, 2017	7,683
August 29, 2018	6,535
Thereafter	32,935
Total minimum lease payments	$ 82,601

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Note 14 - Share-Based Compensation (Tables)

12 Months Ended

Aug. 28, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Summary Of Assumptions Of Fair Value Of Employee Option Grant Under Black Scholes Option Pricing Model [Table Text Block]

	Year Ended
	August 28, 2013		August 29, 2012		August 31, 2011
Dividend yield	–	%	–	%		–%
Volatility	44.49	%	56.79	%	57.10	–	57.20%
Risk-free interest rate	0.72	%	0.93	%	1.50	–	2.10%
Expected life (in years)	5.50		4.25			4.25

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

	Shares Under Fixed Options			Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Term		Aggregate Intrinsic Value
						(Years)		(In thousands)
Outstanding at August 25, 2010		1,296,887		$	7.53		4.4	$	711
Granted		116,637			5.39		0		0
Exercised		(7,125	)		3.77		0		0
Forfeited/Expired		(49,848	)		7.60		0		0
Outstanding at August 31, 2011		1,356,551		$	7.36		3.9	$	367
Granted		59,426			4.42		0		0
Exercised		0			0		0		0
Forfeited/Expired		(238,208	)		11.87		0		0
Outstanding at August 29, 2012		1,177,769		$	6.30		3.1	$	1,500
Granted		109,335			5.95		0		0
Exercised		(93,973	)		4.29		0		0
Forfeited/Expired		(310,363	)		9.85		0		0
Outstanding at August 28, 2013		882,768		$	5.23		4.7	$	2,042
Exercisable at August 28, 2013		602,396		$	5.35		4.1	$	1,401

Schedule of Share-based Compensation, Restricted Stock Units Award Activity [Table Text Block]

	Restricted Stock Units			Weighted Average Fair Value		Weighted- Average Remaining Contractual Term
				(Per share)		(In years)
Unvested at August 25, 2010		65,189			8.13		0.8
Granted		82,822			5.39	–
Vested		(51,189	)		9.42	–
Forfeited		0			0	–
Unvested at August 31, 2011		96,822			5.11		2.1
Granted		69,713			4.46	–
Vested		0			0	–
Forfeited		(2,589	)		5.39	–
Unvested at August 29, 2012		163,946		$	4.83		1.8
Granted		274,290			6.17	–
Vested		(14,000	)		3.46	–
Forfeited		0			0	–
Unvested at August 28, 2013		424,236		$	5.74		2.1

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Note 13 - Operating Leases (Details)	12 Months Ended
	Aug. 28, 2013
Note 13 - Operating Leases (Details) [Line Items]
Number of Operating Lease Contract	102
Number of Operating Lease, Remaining to Renew or Extend	78
Lease Term Expires Less Than 1 Year [Member]
Note 13 - Operating Leases (Details) [Line Items]
Number of Operating Lease Contract	7
Lease Term Expires Between 1 to 5 Years [Member]
Note 13 - Operating Leases (Details) [Line Items]
Number of Operating Lease Contract	60
Lease Term Expires Greater Than 5 Years [Member]
Note 13 - Operating Leases (Details) [Line Items]
Number of Operating Lease Contract	35
Minimum [Member]
Note 13 - Operating Leases (Details) [Line Items]
Lease Term	5 years
Optional Lease Extension Period	1 year
Non Cancellable Lease Term	36 months
Maximum [Member]
Note 13 - Operating Leases (Details) [Line Items]
Lease Term	30 years
Optional Lease Extension Period	25 years
Non Cancellable Lease Term	72 months

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Note 6 - Income Taxes (Details) - Analysis of the Provision For Income Taxes For Continuing Operations (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011
Analysis of the Provision For Income Taxes For Continuing Operations [Abstract]
Current federal and state income tax expense	$ 611	$ 1,650	$ 536
Current foreign income tax expense	89	74	79
Deferred income tax expense (benefit)	1,139	(18)	(67)
Total income tax expense	$ 1,839	$ 1,706	$ 548

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Note 5 - Trade Receivables and Other (Details) (USD $)	12 Months Ended
	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011
Note 5 - Trade Receivables and Other (Details) [Line Items]
Culinary Contract Services Receivable (in Dollars)	$ 2,200,000
Financing Receivable, Modifications, Number of Contracts	5
Franchise Fund Receivables (in Dollars)	800,000
Number of Restaurants	180	154	156
Primary Contract Receivable [Member] | Minimum [Member]
Note 5 - Trade Receivables and Other (Details) [Line Items]
Accounts, Notes, Loans and Financing Receivable, Net, Current (in Dollars)	300,000
Primary Contract Receivable [Member] | Maximum [Member]
Note 5 - Trade Receivables and Other (Details) [Line Items]
Accounts, Notes, Loans and Financing Receivable, Net, Current (in Dollars)	100,000
Franchise [Member]
Note 5 - Trade Receivables and Other (Details) [Line Items]
Number of Restaurants	116		122
Accounts Receivable [Member]
Note 5 - Trade Receivables and Other (Details) [Line Items]
Concentration Risk, Percentage	0.00%
Contract Termination [Member]
Note 5 - Trade Receivables and Other (Details) [Line Items]
Culinary Contract Services Receivable (in Dollars)		$ 33,000
Minimum [Member]
Note 5 - Trade Receivables and Other (Details) [Line Items]
Number of Days Due for Receivables from Contract	30
Maximum [Member]
Note 5 - Trade Receivables and Other (Details) [Line Items]
Number of Days Due for Receivables from Contract	45

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Note 2 - Acquisition (Details) - Business Acquisitions Unaudited Pro Forma Information (Cheeseburger in Paradise [Member], USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Aug. 28, 2013	Aug. 29, 2012
Cheeseburger in Paradise [Member]
Note 2 - Acquisition (Details) - Business Acquisitions Unaudited Pro Forma Information [Line Items]
Pro forma total sales (in Dollars)	$ 401,960	$ 403,572
Pro forma income from continuing operations (in Dollars)	3,397	8,494
Pro forma net income (in Dollars)	$ 2,274	$ 7,734
Pro forma income from continuing operations per share
Basic	$ 0.12	$ 0.30
Diluted	$ 0.12	$ 0.30
Pro forma net income per share
Basic	$ 0.08	$ 0.27
Diluted	$ 0.08	$ 0.27

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Consolidated Balance Sheets (Parentheticals) (USD $)	Aug. 28, 2013	Aug. 29, 2012
Common stock, par value (in Dollars per share)	$ 0.32	$ 0.32
Common stock, shares authorized	100,000,000	100,000,000
Common stock, Shares issued	28,804,344	28,677,203
Common stock, Shares outstanding	28,304,344	28,177,203
Treasury stock, shares	500,000	500,000

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Note 8 - Current Accrued Expenses and Other Liabilities

12 Months Ended

Aug. 28, 2013

Prepaid Expenses And Other Current Assets Accrued Expenses And Other Long Term Liabilities [Abstract]

Prepaid Expenses And Other Current Assets Accrued Expenses And Other Long Term Liabilities [Text Block]

Note 8. Current Accrued Expenses and Other Liabilities

The following table sets forth current accrued expenses and other liabilities as of August 28, 2013 and August 29, 2012:

	August 28, 2013		August 29, 2012
	(In thousands)
Salaries, compensated absences, incentives, and bonuses	$	5,574	$	7,274
Operating expenses		1,220		1,039
Unredeemed gift cards and certificates		3,939		3,535
Taxes, other than income		6,496		5,176
Accrued claims and insurance		265		846
Income taxes, legal and other		3,684		2,776
Total	$	21,178	$	20,646

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Consolidated Statement of Shareholders’ Equity (USD $) In Thousands, except Share data	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Aug. 25, 2010
Net income for the year				$ 2,965	$ 2,965
Common stock issued under nonemployee director benefit plans	1		3		4
Common stock issued under nonemployee director benefit plans (in Shares)	2,000				(7,125)
Common stock issued under employee benefit plans	2		21		23
Common stock issued under employee benefit plans (in Shares)	5,000
Reduction in excess tax benefits from stock options			(71)		(71)
Share-based compensation expense	25		730		755
Share-based compensation expense	80
Balance at Aug. 31, 2011	9,168	(4,775)	23,772	136,872	165,037
Balance (in Shares) at Aug. 31, 2011	28,651,000	(500,000)
Net income for the year				6,854	6,854
Common stock issued under nonemployee director benefit plans (in Shares)					0
Reduction in excess tax benefits from stock options			(27)		(27)
Share-based compensation expense	8		787		795
Share-based compensation expense	26				177
Balance at Aug. 29, 2012	9,176	(4,775)	24,532	143,726	172,659
Balance (in Shares) at Aug. 29, 2012	28,677,000	(500,000)
Net income for the year				3,285	3,285
Common stock issued under nonemployee director benefit plans	9		19		28
Common stock issued under nonemployee director benefit plans (in Shares)	28,000				(93,973)
Common stock issued under employee benefit plans	26		350		376
Common stock issued under employee benefit plans (in Shares)	80,000
Reduction in excess tax benefits from stock options			64		64
Share-based compensation expense	6		1,100		1,106
Share-based compensation expense	19				(80)
Balance at Aug. 28, 2013	$ 9,217	$ (4,775)	$ 26,065	$ 147,011	$ 177,518
Balance (in Shares) at Aug. 28, 2013	28,804,000	(500,000)

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Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) (USD $)			12 Months Ended
	Aug. 28, 2013	Aug. 29, 2012	Aug. 28, 2013 Fuddruckers (Member)	Aug. 28, 2013 Paradise Restaurants Group, LLC [Member]	Aug. 28, 2013 Trade Names [Member]	Aug. 28, 2013 Franchise [Member]	Aug. 28, 2013 License Agreement and Trade Name (Member)
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life					21 years	21 years	15 years
Finite-Lived Intangible Assets, Accumulated Amortization	$ 4,500,000	$ 2,900,000
Goodwill, Acquired During Period			200,000	1,900,000
Goodwill	$ 2,169,000	$ 195,000

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Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Aug. 28, 2013	Aug. 29, 2012
Current Assets:
Cash and cash equivalents	$ 1,528	$ 1,223
Trade accounts and other receivables, net	4,083	4,000
Food and supply inventories	5,026	3,561
Prepaid expenses	3,183	3,008
Assets related to discontinued operations	21	42
Deferred income taxes	1,436	1,932
Total current assets	15,277	13,766
Property held for sale	449	602
Assets related to discontinued operations	4,189	4,844
Property and equipment, net	190,519	173,633
Intangible assets, net	25,517	26,679
Goodwill	2,169	195
Deferred income taxes	7,923	9,354
Other assets	4,262	1,944
Total assets	250,305	231,017
Current Liabilities:
Accounts payable	23,655	14,849
Liabilities related to discontinued operations	440	442
Accrued expenses and other liabilities	21,178	20,646
Total current liabilities	45,273	35,937
Credit facility debt	19,200	13,000
Liabilities related to discontinued operations	304	1,133
Other liabilities	8,010	8,288
Total liabilities	72,787	58,358
SHAREHOLDERS’ EQUITY
Common stock, $0.32 par value; 100,000,000 shares authorized; Shares issued were 28,804,344 and 28,677,203, respectively; Shares outstanding were 28,304,344 and 28,177,203, respectively	9,217	9,176
Paid-in capital	26,065	24,532
Retained earnings	147,011	143,726
Less cost of treasury stock, 500,000 shares	(4,775)	(4,775)
Total shareholders’ equity	177,518	172,659
Total liabilities and shareholders’ equity	$ 250,305	$ 231,017

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Note 5 - Trade Receivables and Other (Details) - Components of Trade and Other Receivables (USD $) In Thousands, unless otherwise specified	Aug. 28, 2013	Aug. 29, 2012
Components of Trade and Other Receivables [Abstract]
Trade and other receivables	$ 3,011	$ 3,056
Franchise royalties and marketing and advertising receivables	793	943
Trade receivables, unbilled	865	679
Allowance for doubtful accounts	(586)	(678)
Total, net	$ 4,083	$ 4,000

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Note 17 - Earnings Per Share (Details)	12 Months Ended
	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011
Note 17 - Earnings Per Share (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	0	0
Employee Stock Option [Member]
Note 17 - Earnings Per Share (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	67,000	373,020	1,043,000

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Note 14 - Share-Based Compensation (Details) - Stock Option Activity (USD $) In Thousands, except Share data, unless otherwise specified	0 Months Ended	12 Months Ended
	Aug. 25, 2010	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011
Stock Option Activity [Abstract]
Shares Under Fixed Options Outstanding (in Shares)	1,296,887	882,768	1,177,769	1,356,551
Weighted-Average Exercise Price Outstanding	$ 7.53	$ 5.23	$ 6.30	$ 7.36
Weighted-Average Remaining Contractual Term Outstanding	4 years 146 days	4 years 255 days	3 years 36 days	3 years 328 days
Aggregate Intrinsic Value Outstanding (in Dollars)	$ 711	$ 2,042	$ 1,500	$ 367
Exercisable at August 28, 2013 (in Shares)		602,396
Exercisable at August 28, 2013		$ 5.35
Exercisable at August 28, 2013		4 years 36 days
Exercisable at August 28, 2013 (in Dollars)		1,401
Shares Under Fixed Options Granted (in Shares)		109,335	59,426	116,637
Weighted-Average Exercise Price Granted		$ 5.95	$ 4.42	$ 5.39
Weighted-Average Remaining Contractual Term Granted		0 years	0 years	0 years
Aggregate Intrinsic Value Granted (in Dollars)		0	0	0
Shares Under Fixed Options Exercised (in Shares)		(93,973)	0	(7,125)
Weighted-Average Exercise Price Exercised		$ 4.29	$ 0	$ 3.77
Weighted-Average Remaining Contractual Term Exercised		0 years	0 years	0 years
Aggregate Intrinsic Value Exercised (in Dollars)		$ 0	$ 0	$ 0
Shares Under Fixed Options Forfeited/Expired (in Shares)		(310,363)	(238,208)	(49,848)
Weighted-Average Exercise Price Forfeited/Expired		$ 9.85	$ 11.87	$ 7.60
Weighted-Average Remaining Contractual Term Forfeited/Expired		0 years	0 years	0 years
Aggregate Intrinsic Value Forfeited/Expired		$ 0	$ 0	$ 0

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Note 4 - Fair Value Measurements (Tables)

12 Months Ended

Aug. 28, 2013

Fair Value Disclosures [Abstract]

Fair Value Measurements, Nonrecurring [Table Text Block]

			Fair Value Measurement Using
	Year Ended August 28, 2013		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Impairments
			(In thousands)
Continuing Operations
Property and equipment related to company-owned restaurants	$	722	$	–	$	–	$	722	$	(462	)
Property and equipment related to corporate assets	$	447	$	–	$	–	$	447	$	(153	)
									$	615
Discontinued Operations
Property and equipment related to corporate assets	$	3,159	$	–	$	–	$	3,159	$	(663	)

			Fair Value Measurement Using
	Year Ended August 29, 2012		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Impairments
			(In thousands)
Continuing Operations
Property and equipment related to Culinary Contract Services	$	57	$	0	$	0	$	57	$	(175	)
Property and equipment related to company-owned restaurants		0		0		0		0		(276	)
										(451	)
Discontinued Operations
Property and equipment related to corporate assets	$	2,683	$	0	$	0	$	2,683	$	(868	)

			Fair Value Measurement Using
	Year Ended August 31, 2011		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Impairments
			(In thousands)
Continuing Operations
Property and equipment related to corporate assets	$	1,900	$	0	$	0	$	1,900	$	(84	)
Discontinued Operations
Property and equipment related to corporate assets	$	4,819	$	0	$	0	$	4,819		(618	)

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Note 17 - Earnings Per Share

12 Months Ended

Aug. 28, 2013

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

Note 17. Earnings Per Share

A reconciliation of the numerators and denominators of basic earnings per share and earnings per share assuming dilution is shown in the table below:

	Year Ended
	August 28, 2013		August 29, 2012		August 31, 2011
	(In thousands, except per share data)
Numerator:
Income from continuing operations	$	4,222	$	7,613	$	2,800
Net income	$	3,285	$	6,854	$	2,965
Denominator:
Denominator for basic earnings per share—weighted-average shares		28,618		28,351		28,237
Effect of potentially dilutive securities:
Employee and non-employee stock options		248		78		60
Denominator for earnings per share assuming dilution		28,866		28,429		28,297
Income from continuing operations:
Basic	$	0.15	$	0.27	$	0.09
Assuming dilution (a)	$	0.15	$	0.27	$	0.09
Net income per share:
Basic	$	0.11	$	0.24	$	0.10
Assuming dilution (a)	$	0.11	$	0.24	$	0.10

(a) Potentially dilutive shares not included in the computation of net income per share because to do so would have been antidilutive amounted to zero shares in fiscal year 2013, fiscal year 2012 and fiscal year 2011. Additionally, stock options with exercise prices exceeding market close prices that were excluded from the computation of net income per share amounted to 67,000 shares in fiscal year 2013, 373,020 shares in fiscal year 2012 and 1,043,000 shares in fiscal year 2011.

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Note 2 - Acquisition (Details) - Prospective Amortization of the Favorable Lease Assets and Unfavorable Lease Liabilities (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Aug. 28, 2013
2014 [Member]
Note 2 - Acquisition (Details) - Prospective Amortization of the Favorable Lease Assets and Unfavorable Lease Liabilities [Line Items]
Favorable	$ 132
2015 [Member]
Note 2 - Acquisition (Details) - Prospective Amortization of the Favorable Lease Assets and Unfavorable Lease Liabilities [Line Items]
Favorable	132
2016 [Member]
Note 2 - Acquisition (Details) - Prospective Amortization of the Favorable Lease Assets and Unfavorable Lease Liabilities [Line Items]
Favorable	132
2017 [Member]
Note 2 - Acquisition (Details) - Prospective Amortization of the Favorable Lease Assets and Unfavorable Lease Liabilities [Line Items]
Favorable	132
2018 [Member]
Note 2 - Acquisition (Details) - Prospective Amortization of the Favorable Lease Assets and Unfavorable Lease Liabilities [Line Items]
Favorable	$ 132

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Note 15 - Related Parties (Details) (USD $)	12 Months Ended
	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011	Aug. 28, 2013 New Lease Agreement [Member]	Aug. 28, 2013 New Lease Agreement [Member] 2014 [Member]	Aug. 25, 2011 Maximum [Member] Revolving Credit Facility [Member]	May 31, 2011 Maximum [Member] Revolving Credit Facility [Member]	Feb. 28, 2011 Maximum [Member] Revolving Credit Facility [Member]	Jul. 26, 2010 Maximum [Member] Revolving Credit Facility [Member]
Note 15 - Related Parties (Details) [Line Items]
Number of Related Party Entities	2
Total Capital Expenditures	$ 0	$ 139,000	$ 27,000
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest	50.00%
Lease Annual Rent Payments	426,000	332,000	326,000
Lease Annual Rent Payments Per Square Foot (in Dollars per Item)	14.64			20.00	22.00
Lessee Leasing Arrangements, Operating Leases, Term of Contract	12 years
Option To Extend Lease Years	2
Optional Lease Term	5 years
Percent of Total Rents from Continuing Operations	2.70%	2.60%	2.60%
Amount Of Loans Guaranteed						$ 0	$ 6,000,000	$ 9,500,000	$ 13,000,000

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Note 6 - Income Taxes (Details) - Income Tax Assets and Liabilities for Continuing and Discontinued Operations (USD $) In Thousands, unless otherwise specified	Aug. 28, 2013	Aug. 29, 2012
Deferred income tax assets:
Workers’ compensation, employee injury, and general liability claims	$ 261	$ 8
Deferred compensation	196	895
Net operating losses	650	1,100
General business and foreign tax credits	7,630	6,445
Straight-line rent, dining cards, accruals, and other	3,580	3,253
Total deferred income tax assets	12,317	11,701
Deferred income tax liabilities:
Depreciation, amortization and impairments	1,323	100
Property taxes and other	1,591	1,611
Total deferred income tax liabilities	2,914	1,711
Net deferred income tax asset	$ 9,403	$ 9,990

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Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale (Details) - Assets and Liabilities for All Discontinued Operations (USD $) In Thousands, unless otherwise specified	Aug. 28, 2013	Aug. 29, 2012
Assets and Liabilities for All Discontinued Operations [Abstract]
Trade accounts and other receivable, net	$ 0	$ 0
Prepaid expenses	21	42
Assets related to discontinued operations—current	21	42
Property and equipment	3,894	4,812
Other assets	295	32
Assets related to discontinued operations—non-current	4,189	4,844
Deferred income taxes	246	298
Accrued expenses and other liabilities	194	144
Liabilities related to discontinued operations—current	440	442
Other liabilities	304	134
Deferred income taxes		999
Liabilities related to discontinued operations—non-current	$ 304	$ 1,133

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Note 18 - Quarterly Financial Information (Tables)

12 Months Ended

Aug. 28, 2013

Quarterly Financial Information Disclosure [Abstract]

Schedule of Quarterly Financial Information [Table Text Block]

	Quarter Ended (a)
	August 28, 2013			May 8, 2013			February 13, 2013			November 21, 2012
	(112 days)			(84 days)			(84 days)			(84 days)
	(In thousands except per share data)
Restaurant sales	$	118,623		$	91,736		$	82,271		$	74,090
Franchise revenue		2,235			1,639			1,540			1,522
Culinary contract services		5,086			4,099			3,667			3,841
Total sales		125,944			97,474			87,477			79,453
Income from continuing operations (b)		790			2,612			603			217
Discontinued operations		(331	)		(118	)		(400	)		(88	)
Net income		459			2,494			203			129
Net income per share:
Basic		0.02			0.09			0.01			0.01
Assuming dilution		0.02			0.09			0.01			0.01
Costs and Expenses
(As a percentage of restaurant sales)
Cost of food		28.8	%		28.6	%		28.9	%		28.2	%
Payroll and related costs		34.0	%		33.1	%		35.1	%		34.5	%
Other operating expenses		19.3	%		17.5	%		17.3	%		18.1	%
Occupancy costs		6.3	%		5.6	%		6.0	%		5.5	%

	Quarter Ended (a)
	August 29, 2012			May 9, 2012			February 15, 2012			November 23, 2011
	(112 days)			(84 days)			(84 days)			(84 days)
	(In thousands except per share data)
Restaurant sales	$	100,194		$	78,091		$	73,565		$	73,307
Franchise revenue		2,394			1,702			1,653			1,482
Culinary contract services		4,642			4,336			4,197			4,536
Total sales		107,230			84,129			79,415			79,325
Income from continuing operations (b)		3,187			2,499			1,357			571
Discontinued operations		(46	)		(77	)		(269	)		(367	)
Net income		3,141			2,423			1,088			204
Net income per share:
Basic		0.11			0.09			0.04			0.01
Assuming dilution		0.11			0.09			0.04			0.01
Costs and Expenses
(As a percentage of restaurant sales)
Cost of food		27.8	%		27.4	%		28.3	%		28.0	%
Payroll and related costs		34.5	%		33.0	%		34.6	%		34.3	%
Other operating expenses		17.0	%		16.5	%		15.8	%		17.5	%
Occupancy costs		5.5	%		5.3	%		5.6	%		5.7	%

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Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale (Tables)

12 Months Ended

Aug. 28, 2013

Impairment Of Long Lived Assets Discontinued Operations And Property Held For Sale Disclosure [Abstract]

	Year Ended
	August 28, 2013			August 29, 2012			August 31, 2011
	(In thousands, except per share data)
Provision for asset impairments	$	615		$	451		$	84
Net loss (gain) on disposition of property and equipment		(1,723	)		278			(1,574	)
	$	(1,108	)	$	729		$	(1,490	)
Effect on EPS:
Basic	$	0.04		$	(0.03	)	$	0.05
Assuming dilution	$	0.04		$	(0.03	)	$	0.05

	August 28, 2013		August 29, 2012
	(in thousands)
Trade accounts and other receivable, net	$	0	$	0
Prepaid expenses		21		42
Assets related to discontinued operations—current	$	21	$	42
Property and equipment	$	3,894	$	4,812
Other assets		295		32
Assets related to discontinued operations—non-current	$	4,189	$	4,844
Deferred income taxes	$	246	$	298
Accrued expenses and other liabilities		194		144
Liabilities related to discontinued operations—current	$	440	$	442
Other liabilities	$	304	$	134
Deferred income taxes		—		999
Liabilities related to discontinued operations—non-current	$	304	$	1,133

	Year Ended
	August 28, 2013			August 29, 2012			August 31, 2011
	(In thousands, except locations)
Sales	$	–		$	–		$	–
Pretax income (loss)	$	(1,477	)	$	(1,178	)	$	388
Income tax (expense) benefit on discontinued operations	$	540		$	419		$	(223	)
Income (loss) on discontinued operations	$	(937	)	$	(759	)	$	165
Discontinued locations closed during the period		0			0			0

	Year Ended
	August 28, 2013			August 29, 2012			August 31, 2011
	(In thousands, except per share data)
Impairments	$	(663	)	$	(868	)	$	(618	)
Gains		5			513			2,444
Net impairments		(658	)		(355	)		1,826
Other		(279	)	$	(404	)		(1,661	)
Discontinued operations, net of taxes	$	(937	)	$	(759	)	$	165
Effect on EPS from discontinued operations—decrease—basic	$	(0.04	)	$	(0.03	)	$	0.01

Disclosure of Long Lived Assets Held-for-sale [Table Text Block]

Balance as of August 25, 2010	$	1,828
Disposals		(754	)
Net impairment charges		(28	)
Balance as of August 31, 2011	$	1,046
Disposals		(444	)
Net impairment charges	–
Balance as of August 29, 2012	$	602
Disposals	–
Net impairment charges		(153	)
Balance as of August 28, 2013	$	449

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Note 13 - Operating Leases (Tables)

12 Months Ended

Aug. 28, 2013

Leases [Abstract]

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]

Year Ending:	(In thousands)
August 27, 2014		13,516
August 26, 2015		11,963
August 31, 2016		9,969
August 30, 2017		7,683
August 29, 2018		6,535
Thereafter		32,935
Total minimum lease payments	$	82,601

Schedule of Rent Expense [Table Text Block]

	Year Ended
	August 28, 2013			August 29, 2012			August 31, 2011
	(In thousands, except percentages)
Minimum rent-facilities	$	13,488		$	11,132		$	10,717
Contingent rentals		182			235			420
Minimum rent-equipment		818			751			877
Total rent expense (including amounts in discontinued operations)	$	14,488		$	12,118		$	12,014
Percent of sales		3.7	%		3.5	%		3.4	%

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Note 7 - Property and Equipment, Intangible Assets and Goodwill

12 Months Ended

Aug. 28, 2013

Property Equipment Intangible Assets And Goodwill Disclosure [Abstract]

Property Equipment Intangible Assets And Goodwill Disclosure [Text Block]

Note 7. Property and Equipment, Intangible Assets and Goodwill

The cost, net of impairment, and accumulated depreciation of property and equipment at August 28, 2013 and August 29, 2012, together with the related estimated useful lives used in computing depreciation and amortization, were as follows:

	August 28, 2013			August 29, 2012			Estimated Useful Lives (years)
	(In thousands)
Land	$	62,191		$	59,159			—
Restaurant equipment and furnishings		116,664			109,039		3	to	15
Buildings		172,342			167,346		20	to	33
Leasehold and leasehold improvements		39,108			32,913		Lesser of lease term or estimated useful life
Office furniture and equipment		7,466			7,030		3	to	10
Construction in progress		7,814			3,890			—
		405,585			379,377
Less accumulated depreciation and amortization		(215,066	)		(205,744	)
Property and equipment, net	$	190,519		$	173,633
Intangible assets, net	$	25,517		$	26,679			21
Goodwill	$	2,169		$	195

Intangible assets, net, consist of the Fuddruckers trade name and franchise agreements and will be amortized. The Company believes the Fuddruckers brand name has an expected accounting life of 21 years from the date of acquisition based on the expected use of its assets and the restaurant environment in which it is being used. The trade name represents a respected brand with customer loyalty and the Company intends to cultivate and protect the use of the trade name. The franchise agreements, after considering renewal periods, have an estimated accounting life of 21 years from the date of acquisition and will be amortized over this period of time.

Intangible assets, net, also includes the license agreement and trade name related to Cheeseburger in Paradise and the value of the acquired licenses and permits allowing the sale of beverages with alcohol. These assets have an expected accounting life of 15 years from the date of acquisition December 6, 2012.

The Company recorded $4.5 million of accumulated amortization expense as of August 28, 2013 and $2.9 million of accumulated amortization expense as of August 29, 2012.

The Company recorded an intangible asset for goodwill in the amount of $0.2 million related to the acquisition of substantially all of the assets of Fuddruckers. The Company also recorded an intangible asset for goodwill in the amount of $1.9 million related to the acquisition of the membership units of Paradise Restaurant Group, LLC. Goodwill is considered to have an indefinite useful life and is not amortized. Goodwill was $2.1 million as of August 28, 2013 and $0.2 million as of August 29, 2012.

Generally accepted accounting principles in the United States require the Company to perform a goodwill impairment test annually and more frequently when negative conditions or a triggering event arise. In September 2011, the FASB issued amended guidance that simplified how entities test goodwill for impairment. After an assessment of certain qualitative factors, if it is determined to be more likely than not that the fair value of a reporting unit is less than its carrying amount, entities must perform the quantitative analysis of the goodwill impairment test. Otherwise, the quantitative test(s) become optional. The acquired goodwill will be tested for impairment one year from the date of acquisition which will be in our second quarter ended February 12, 2014. We do not believe a triggering event has occurred during the year ended August 28, 2013 which would require us to impair the goodwill acquired on December 6, 2012.

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Note 10 - Debt (Details) (USD $)	12 Months Ended								12 Months Ended			3 Months Ended			4 Months Ended		12 Months Ended					12 Months Ended					12 Months Ended
	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011	Aug. 28, 2013 Discontinue Operations (Member)	Aug. 29, 2012 Discontinue Operations (Member)	Aug. 31, 2011 Discontinue Operations (Member)	Aug. 14, 2013 Max Amount Outstanding at Any One Time [Member] 2013 Revolving Credit Facility [Member]	Aug. 28, 2013 Lease Adjusted Leverage Ratio Limitation Applied [Member]	Aug. 29, 2012 Each Fiscal Year [Member] 2009 Revolving Credit Facility [Member]	Aug. 28, 2013 2013 Revolving Credit Facility [Member]	Aug. 14, 2013 2013 Revolving Credit Facility [Member]	May 04, 2011 2009 Revolving Credit Facility [Member]	Feb. 09, 2011 2009 Revolving Credit Facility [Member]	Nov. 17, 2010 2009 Revolving Credit Facility [Member]	Aug. 31, 2011 2009 Revolving Credit Facility [Member]	Aug. 25, 2010 2009 Revolving Credit Facility [Member]	Aug. 29, 2012 2009 Revolving Credit Facility [Member]	Aug. 31, 2011 2009 Revolving Credit Facility [Member]	Aug. 25, 2011 2009 Revolving Credit Facility [Member]	May 31, 2011 2009 Revolving Credit Facility [Member]	Feb. 28, 2011 2009 Revolving Credit Facility [Member]	Aug. 28, 2013 Minimum [Member] 2013 Revolving Credit Facility [Member]	Aug. 29, 2012 Minimum [Member] 2009 Revolving Credit Facility [Member]	Aug. 29, 2013 Minimum [Member] 2009 Revolving Credit Facility [Member]	Aug. 31, 2012 Minimum [Member] 2009 Revolving Credit Facility [Member]	Sep. 02, 2011 Minimum [Member] 2009 Revolving Credit Facility [Member]	Aug. 28, 2013 Maximum [Member] 2013 Revolving Credit Facility [Member]	Aug. 29, 2012 Maximum [Member] 2009 Revolving Credit Facility [Member]	Aug. 29, 2013 Maximum [Member] 2009 Revolving Credit Facility [Member]	Aug. 31, 2012 Maximum [Member] 2009 Revolving Credit Facility [Member]	Sep. 02, 2011 Maximum [Member] 2009 Revolving Credit Facility [Member]
Note 10 - Debt (Details) [Line Items]
Aggregate Amount Of Lender Commitments On Credit Facility										$ 70,000,000							$ 50,000,000
Letter Of Credit Facility Outstanding							15,000,000				5,000,000						15,000,000
Line of Credit Facility, Maximum Borrowing Capacity	49,800,000									90,000,000
Line of Credit Facility, Remaining Borrowing Capacity								41,000,000
Federal Funds Effective Rate Plus Percentage										0.50%							0.50%
Line Of Credit Facility Basis Spread On Prime Rate																						0.75%	1.00%				1.75%	2.00%
London Interbank Offered Rate																						2.50%	2.75%				3.50%	3.75%
Line of Credit Facility, Commitment Fee Percentage																						0.30%	0.30%				0.40%	0.45%
Line Of Credit Facility Collateral Amount										86,500,000
Debt Service Coverage Ratio																						1.00		1.00	1.00	1.00	2.50		2.50	2.25	2.00
Minimum Quarterly Net Profits										1.00							1.00
Lease Adjusted Leverage Ratio																						1.00					4.25
Term Loans Outstanding										19,200,000
Outstanding Commitments Letters Of Credit										1,000,000
Guarantee Of Indebtedness																	13,000,000
Line Of Credit Facility Reduction In Available Balance																			0	6,000,000	9,500,000
Maintenance of Earnings before Taxes Interest Depreciation and Amortization												7,000,000	3,500,000	2,500,000	6,500,000	4,500,000
Minimum Tangible Net Worth												126,700,000
Percentage of Consolidated Net Income																	60.00%
Capital Expenditure Limit									38,000,000								34,900,000	15,000,000
Percentage of Earnings before Taxes Interest Depreciation and Amortization																	130.00%
Interest Expense Total	900,000	900,000	2,400,000
Interest Paid	800,000	800,000	1,700,000
Interest Expense, Debt				0	0	0
Interest Costs Capitalized	$ 0	$ 0	$ 0

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Note 5 - Trade Receivables and Other (Tables)

12 Months Ended

Aug. 28, 2013

Receivables [Abstract]

Schedule Of Components Of Trade And Other Accounts Receivable [Table Text Block]

	August 28, 2013			August 29, 2012
	(In thousands)
Trade and other receivables	$	3,011		$	3,056
Franchise royalties and marketing and advertising receivables		793			943
Trade receivables, unbilled		865			679
Allowance for doubtful accounts		(586	)		(678	)
Total, net	$	4,083		$	4,000

Summary Of Allowance For Doubtful Accounts [Table Text Block]

	Year Ended
	August 28, 2013			August 29, 2012			August 31, 2011
	(In thousands)
Beginning balance	$	678		$	302		$	214
Provisions for doubtful accounts		(1	)		382			298
Write-offs		(91	)		(6	)		(210	)
Ending balance	$	586		$	678		$	302

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Note 2 - Acquisition (Details) (USD $)	3 Months Ended												4 Months Ended				12 Months Ended			0 Months Ended		12 Months Ended	0 Months Ended	12 Months Ended			12 Months Ended		12 Months Ended	1 Months Ended
	May 08, 2013		Feb. 13, 2013		Nov. 21, 2012		May 09, 2012		Feb. 15, 2012		Nov. 23, 2011		Aug. 31, 2013		Aug. 29, 2012		Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011	Dec. 06, 2012 allowable period for adjustments to Fair Value (Member)	Dec. 06, 2012 Paradise Restaurant Group, LLC (Member)	Aug. 28, 2013 Cheeseburger in Paradise [Member] License Agreement and Trade Name (Member)	Dec. 06, 2012 Cheeseburger in Paradise [Member]	Aug. 28, 2013 Cheeseburger in Paradise [Member]	Aug. 28, 2013 Acquired Lease portfolio (Member)	Aug. 28, 2013 Property and Equipment (Member)	Aug. 28, 2013 Cheeseburger in Paradise [Member]	Jun. 30, 2011 Franchise [Member]	Aug. 28, 2013 License Agreement and Trade Name (Member)	Aug. 28, 2013 Off-Market Favorable Lease [Member]
Note 2 - Acquisition (Details) [Line Items]
Percent of Membership Units																					100.00%
Business Acquisition, Cost of Acquired Entity, Purchase Price																							$ 10,200,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities																							2,400,000
General and Administrative Expense																	32,121,000	30,678,000	29,530,000				400,000
Number of Years																				one
Royalty Fee, Percent																								2.50%
Finite-Lived Intangible Asset, Useful Life																						15 years							15 years
Segment Reporting Depreciation And Amortization																	17,000							11,000
Finite-Lived Intangible Asset, Off-market Lease, Favorable, Gross																	2,600,000
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life																														20 years 109 days
Additional Rent Expense																	88,000
Depreciation																	500,000
Property, Plant and Equipment, Gross															379,377,000		405,585,000	379,377,000								6,400,000
Goodwill															195,000		2,169,000	195,000							2,000,000
Sales Revenue, Services, Net	97,474,000	[1]	87,477,000	[1]	79,453,000	[1]	84,129,000	[1]	79,415,000	[1]	79,325,000	[1]	125,944,000	[1]	107,230,000	[1]	390,350,000	350,097,000	348,748,000					1,800,000
Business Combination, Integration Related Costs																											700,000
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual																								1,100,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net																												$ 600,000

[1] The quarters ended August 28, 2013 and August 29, 2012 consists of four four-week periods. All other quarters presented represent three four-week periods.

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Note 10 - Debt

12 Months Ended

Aug. 28, 2013

Debt Disclosure [Abstract]

Debt Disclosure [Text Block]

Note 10. Debt

Revolving Credit Facility

In August 2013, the Company entered into a revolving credit facility with Wells Fargo Bank, National Association, as Administrative Agent, and Amegy Bank, National Association, as Syndication Agent. The following description summarizes the material terms of the revolving credit facility, (the revolving credit facility is referred to as the “2013 Credit Facility”). The 2013 Credit Facility is governed by the credit agreement dated as of August 14, 2013 (the “2013 Credit Agreement”) among the Company, the lenders from time to time party thereto, Wells Fargo Bank, National Association, as Administrative Agent, and Amegy Bank, National Association, as Syndication Agent. The 2013 Credit Agreement amends and restates the 2009 Credit Agreement (as defined below) in its entirety. The maturity date of the 2013 Credit Facility is September 1, 2017.

The aggregate amount of the lenders’ commitments under the 2013 Credit Facility was $70.0 million as of August 28, 2013. The 2013 Credit Facility also provides for the issuance of letters of credit in a maximum aggregate amount of $5.0 million outstanding as of August 14, 2013 and $15.0 million outstanding at any one time with prior written consent of the Administrative Agent and the Issuing Bank. At August 28, 2013, under the 2013 Credit Facility, the total available borrowing capacity was up to $49.8 million. After applying the Lease Adjusted Leverage Ratio Limitation, the available borrowing capacity was $41.0 million.

The 2013 Credit Facility is guaranteed by all of the Company’s present subsidiaries and will be guaranteed by our future subsidiaries. In addition to the bank’s increased commitment under the 2013 Credit Agreement, it may be increased to a maximum commitment of $90 million.

At any time throughout the term of the 2013 Credit Facility, the Company has the option to elect one of two bases of interest rates. One interest rate option is the greater of (a) the Federal Funds Effective Rate plus 0.50%, or (b) prime, plus, in either case, an applicable spread that ranges from 0.75% to 1.75% per annum. The other interest rate option is the London InterBank Offered Rate plus a spread that ranges from 2.50% to 3.50% per annum. The applicable spread under each option is dependent upon the ratio of our debt to EBITDA at the most recent determination date.

The Company is obligated to pay to the Administrative Agent for the account of each lender a quarterly commitment fee based on the average daily unused amount of the commitment of such lender, ranging from 0.30% to 0.40% per annum depending on the Total Leverage Ratio at the most recent determination date.

The proceeds of the 2013 Credit Facility are available for our general corporate purposes and general working capital purposes and capex.

Borrowings under the 2013 Credit Facility are subject to mandatory repayment with the proceeds of sales of certain of the Company’s real property, subject to certain exceptions.

The 2013 Credit Facility is secured by a perfected first priority lien on certain of the Company’s real property and all of the material personal property owned by the Company or any of its subsidiaries, other than certain excluded assets (as defined in the 2013 Credit Agreement). At August 28, 2013, the carrying value of the collateral securing the 2013 Credit Facility was $86.5 million.

The 2013 Credit Agreement contains the following covenants among others:

● maintenance of a ratio of (a) EBITDA for the four fiscal quarters ending on the last day of any fiscal quarter to (b) the sum of (x) interest expense (as defined in the 2013 Credit Agreement) for such four fiscal-quarter-period plus (y) the outstanding principal balance of the loans as of the last day of such fiscal quarter divided by seven (the “Debt Service Coverage Ratio”), of not less than 2.50 to 1.00 at all times,

● maintenance of minimum net profit of $1.00 (1) for at least one of any two consecutive fiscal quarters, and (2) for any period of four consecutive fiscal quarters,

● maintenance of a ratio of (a) the sum of (x) Indebtedness as of the last day of any fiscal quarter plus (y) eight times rental expense for the four fiscal quarters ending on the last day of any fiscal quarter to (b) the sum of (x) EBITDA for such four fiscal-quarter-period plus (y) rental expense for such four fiscal-quarter-period (the “Lease Adjusted Leverage Ratio”) of no more than 4.25 to 1.00 at all times ,

● restrictions on incurring indebtedness, including certain guarantees and capital lease obligations,

● restrictions on incurring liens on certain of our property and the property of our subsidiaries,

● restrictions on transactions with affiliates and materially changing our business,

● restrictions on making certain investments, loans, advances and guarantees,

● restrictions on selling assets outside the ordinary course of business,

● prohibitions on entering into sale and leaseback transactions,

● restrictions on certain acquisitions of all or a substantial portion of the assets, property and/or equity interests of any person.

We were in compliance with the covenants contained in the Credit Agreement as of August 28, 2013.

The 2013 Credit Agreement also includes customary events of default. If a default occurs and is continuing, the lenders’ commitments under the 2013 Credit Facility may be immediately terminated and/or we may be required to repay all amounts outstanding under the 2013 Credit Facility.

As of August 28, 2013, the Company had $19.2 million in outstanding loans and $1.0 million committed under letters of credit, which were issued as security for the payment of insurance obligations.

2009 Credit Facility

In November 2009, the Company entered into a revolving credit facility with Wells Fargo Bank, National Association, as Administrative Agent, and Amegy Bank, National Association, as Syndication Agent. The 2009 Credit Facility was replaced by the 2013 Credit Facility. The following description summarizes the material terms of the revolving 2009 Credit Facility, as subsequently amended as of January 31, 2010, July 26, 2010, September 30, 2010, October 31, 2010, August 25, 2011 and October 20, 2011 (the revolving credit facility, together with all amendments thereto, is referred to as the “2009 Credit Facility”). The 2009 Credit Facility was governed by the Credit Agreement dated as of November 9, 2009 (as amended to date, the “2009 Credit Agreement”) among the Company, the lenders from time to time party thereto, Wells Fargo Bank, National Association, as Administrative Agent, and Amegy Bank, National Association, as Syndication Agent. The 2009 Credit Agreement was amended and restated in its entirety with the execution of the 2013 Credit Agreement.

The aggregate amount of the lenders’ commitments under the 2009 Credit Facility was $50.0 million as of August 29, 2012. The 2009 Credit Facility also provided for the issuance of letters of credit in a maximum aggregate amount of $15.0 million outstanding at any one time.

The 2009 Credit Facility was guaranteed by all of the Company’s present or future subsidiaries. In addition, in connection with the expansion of the 2009 Credit Facility that accompanied the Company’s acquisition of substantially all of the assets of Fuddruckers in July 2010, Christopher J. Pappas, the Company’s President and Chief Executive Officer, and Harris J. Pappas, a member of the Company’s Board of Directors, guaranteed the payment of up to $13.0 million of the Company’s indebtedness under the 2009 Credit Facility. The maximum amount of this guaranty was reduced to $9.5 million on February 28, 2011, further reduced to $6.0 million on May 31, 2011 and reduced to zero as of August 25, 2011.

At any time throughout the term of the 2009 Credit Facility, the Company had the option to elect one of two bases of interest rates. One interest rate option was the greater of (a) the Federal Funds Effective Rate plus 0.50%, or (b) prime, plus, in either case, an applicable spread that ranged from 1.00% to 2.00% per annum. The other interest rate option was the London InterBank Offered Rate plus a spread that ranged from 2.75% to 3.75% per annum. The applicable spread under each option was dependent upon the ratio of the Company’s debt to EBITDA at the most recent determination date.

The Company was obligated to pay to the Administrative Agent for the account of each lender a quarterly commitment fee based on the average daily unused amount of the commitment of such lender, ranging from 0.30% to 0.45% per annum depending on the Total Leverage Ratio at the most recent determination date.

The proceeds of the 2009 Credit Facility was available for the Company’s general corporate purposes and general working capital purposes.

Borrowings under the 2009 Credit Facility were subject to mandatory repayment with the proceeds of sales of certain of the Company’s real property, subject to certain exceptions.

The 2009 Credit Facility was secured by a perfected first priority lien on certain of the Company’s real property and all of the material personal property owned by the Company or any of its subsidiaries, other than certain excluded assets (as defined in the 2009 Credit Agreement).

The 2009 Credit Agreement contained the following covenants among others:

● the maintenance of EBTIDA of not less than (1) $4,500,000 for the fiscal quarter ended August 25, 2010, (2) $2,500,000 for the fiscal quarter ended November 17, 2010, (3) $3,500,000 for the fiscal quarter ended February 9, 2011, (4) $7,000,000 for the fiscal quarter ended May 4, 2011 and (5) $6,500,000 for the fiscal quarter ended August 31, 2011,

● maintenance of a ratio of (a) EBITDA for the four fiscal quarters ending on the last day of any fiscal quarter to (b) the sum of (x) interest expense (as defined in the 2009 Credit Agreement) for such four fiscal-quarter-period plus (y) the outstanding principal balance of the loans as of the last day of such fiscal quarter divided by seven (the “Debt Service Coverage Ratio”), of not less than (1) 2.00 to 1.00, beginning with the end of the fourth quarter of fiscal 2011 and ending with the first quarter of fiscal 2012, (2) 2.25 to 1.00 beginning with the end of the second quarter of fiscal 2012 and ending with the first quarter of fiscal 2013, and (3) 2.50 to 1.00 beginning with the end of second quarter of fiscal 2013 and thereafter,

● maintenance of minimum Tangible Net Worth (as defined in the 2009 Credit Amendment) at all times of not less than (1) $126.7 million as of the last day of the third fiscal quarter of fiscal 2011 and (2) increasing incrementally thereafter, as of the last day of each subsequent fiscal quarter, by an amount equal to 60% of the Company’s consolidated net income (if positive) for the fiscal quarter ending on such date,

● maintenance of minimum net profit of $1.00 (1) for at least one of the first three fiscal quarters of our 2012 fiscal year, (2) for at least one of any two consecutive fiscal quarters beginning with the fourth fiscal quarter of our 2012 fiscal year, and (3) for any period of four consecutive fiscal quarters beginning with the four consecutive fiscal years ending with the fourth quarter of our 2011 fiscal year,

● restrictions on incurring indebtedness, including certain guarantees and capital lease obligations,

● restrictions on incurring liens on certain of our property and the property of the Company’s subsidiaries,

● restrictions on transactions with affiliates and materially changing the Company’s business,

● restrictions on making certain investments, loans, advances and guarantees,

● restrictions on selling assets outside the ordinary course of business,

● prohibitions on entering into sale and leaseback transactions,

● limiting Capital Expenditures (as defined in the 2009 Credit Agreement) to $15.0 million for the fiscal year ended August 31, 2011, to $34.9 million for the fiscal year ended August 29, 2012, and for any subsequent fiscal year, to the sum of (1) the lesser of (a) $38.0 million or (b) an amount equal to 130% of EBITDA for the immediately preceding fiscal year plus (2) any unused availability for capital expenditures from the immediately preceding fiscal year, and

● restrictions on certain acquisitions of all or a substantial portion of the assets, property and/or equity interests of any person.

The Company was in compliance with the covenants contained in the 2009 Credit Agreement at August 14, 2013 when the 2009 Credit Facility was amended and restated in its entirety with the execution of the 2013 Credit Facility. However, to comply with the Company’s quarterly minimum EBITDA covenant for the fiscal quarter ended November 17, 2010, the Company requested and received approval from the lenders to add to EBITDA non-recurring expenses, as defined, related to the Company’s acquisition of substantially all of the assets of Fuddruckers. The definition of EBITDA in the 2009 Credit Agreement permitted the Company to make adjustments to EBITDA for certain non-recurring expenses, as defined, or income items, among others, subject to the approval of the Administrative Agent. If the Company had not received approval to adjust its EBITDA, the Company would not have been in compliance with the minimum EBITDA covenant as of the end of the first quarter of fiscal 2011. Although the Company expected to meet the requirements of the minimum EBITDA covenant in the future, noncompliance could have had a material adverse affect on the Company’s financial condition and would have represented an event of default under the Credit Agreement.

Interest Expense

Total interest expense incurred for fiscal years 2013, 2012 and 2011 was $0.9 million, $0.9 million and $2.4 million, respectively. Interest paid was approximately $0.8 million, $0.8 million and $1.7 million in fiscal years 2013, 2012 and 2011, respectively. No interest expense was allocated to discontinued operations in fiscal years 2013, 2012 or 2011. No interest was capitalized on properties in fiscal years 2013, 2012 or 2011.

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Note 14 - Share-Based Compensation (Details) - Fair Value of Options Granted Under Employee Stock Plan	12 Months Ended
	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011
Fair Value of Options Granted Under Employee Stock Plan [Abstract]
Dividend yield	0.00%	0.00%	0.00%
Volatility	44.49%	56.79%
Volatility			57.10%
Volatility			57.20%
Risk-free interest rate	0.72%	0.93%
Risk-free interest rate			1.50%
Risk-free interest rate			2.10%
Expected life (in years)	5 years 6 months	4 years 3 months	4 years 3 months

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Note 6 - Income Taxes

12 Months Ended

Aug. 28, 2013

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

Note 6. Income Taxes

The following table details the categories of total income tax assets and liabilities for both continuing and discontinued operations resulting from the cumulative tax effects of temporary differences:

	August 28, 2013		August 29, 2012
	(In thousands)
Deferred income tax assets:
Workers’ compensation, employee injury, and general liability claims	$	261	$	8
Deferred compensation		196		895
Net operating losses		650		1,100
General business and foreign tax credits		7,630		6,445
Straight-line rent, dining cards, accruals, and other		3,580		3,253
Total deferred income tax assets		12,317		11,701
Deferred income tax liabilities:
Depreciation, amortization and impairments		1,323		100
Property taxes and other		1,591		1,611
Total deferred income tax liabilities		2,914		1,711
Net deferred income tax asset	$	9,403	$	9,990

An analysis of the provision for income taxes for continuing operations is as follows:

	August 28, 2013		August 29, 2012			August 31, 2011
	(In thousands)
Current federal and state income tax expense	$	611	$	1,650		$	536
Current foreign income tax expense		89		74			79
Deferred income tax expense (benefit)		1,139		(18	)		(67	)
Total income tax expense	$	1,839	$	1,706		$	548

Relative only to continuing operations, the reconciliation of the expense (benefit) for income taxes to the expected income tax expense (benefit), computed using the statutory tax rate, was as follows:

	Year Ended
	August 28, 2013						August 29, 2012						August 31, 2011
	Amount			%			Amount			%			Amount			%
	(In thousands and as a percent of pretax income from continuing operations)
Income tax expense (benefit) from continuing operations at the federal rate	$	2,060			34.0	%	$	3,150			34.0	%	$	1,063			34.0	%
Permanent and other differences:
Federal jobs tax credits (wage deductions)		355			5.8			217			2.3			332			10.6
Stock options and restricted stock		50			0.8			141			1.5			160			5.1
Other permanent differences		68			1.1			128			1.4			51			1.6
State income tax, net of federal benefit		338			5.6			1,411			15.2			349			11.2
General Business Tax Credits		(1,043	)		(17.2	)		(639	)		(6.9	)		(977	)		(31.2	)
Other		11			0.2			(63	)		(0.7	)		48			1.5
Change in valuation allowance		—			—			(2,639	)		(28.4	)		(478	)		(15.3	)
Income tax expense from continuing operations	$	1,839			30.3	%	$	1,706			18.4	%	$	548			17.5	%

For the fiscal year ended August 28, 2013, including both continuing and discontinued operations, the Company is estimated to report federal taxable income of approximately $2.7 million, before net operating loss (“NOL”). The Company will be able to utilize NOL carryovers from prior years to reduce the current year federal income tax liability to zero. The remaining NOL carryover of approximately $1.9 million can be carried forward to reduce taxable income in the future. The NOL carryover will expire at the end of fiscal year 2030, if it is not utilized by then. The Company was not able to currently benefit from the use of available general business tax credits. The unused general business and foreign tax credits are comprised of approximately $7.4 million in general business credits and $0.2 million in foreign tax credits. The general business credits can be carried over twenty years for possible utilization in the future and will begin to expire at the end of fiscal year 2022 through the end of fiscal year 2033, if not utilized by then. The foreign tax credits can be carried over ten years for possible utilization in the future and will begin to expire at the end of fiscal year 2021 through the end of fiscal year 2023, if not utilized by then.

For the fiscal year ended August 29, 2012, including both continuing and discontinued operations, the Company generated federal taxable income of approximately $10.3 million. The Company utilized NOL carryovers from prior years to reduce the current year federal tax liability to zero.

For the fiscal year ended August 31, 2011, including both continuing and discontinued operations, the Company generated a federal tax NOL of approximately $0.6 million. The unused general business tax credits of approximately $5.6 million can be carried over twenty years for possible utilization in the future.

The IRS has periodically reviewed the Company’s federal income tax returns. The IRS concluded a review of the federal income tax return for fiscal year 2008 on March 12, 2011. The IRS made no changes to the return. The State of Texas examined the franchise tax filings for report years 2008 through 2011 based on accounting years 2007 through 2010 resulting in additional taxes of $33,000. The State of Louisiana is also examining the Company’s tax return filings. There are no other examinations of income or franchise tax filings currently scheduled or underway.

Prior to fiscal year 2010, the Company operated in five states and was subject to state and local income taxes in addition to federal income taxes. With the acquisition of Fuddruckers restaurants at the end of fiscal year 2010 and Cheeseburger in Paradise in fiscal year 2013, the Company has income tax filing requirements in additional states.

The Company had deferred tax assets at August 28, 2013 of approximately $12.3 million, the most significant of which include the Company’s federal NOL and general business tax credits carryovers to future years of approximately $8.3 million of deferred tax assets, combined. Management has evaluated both positive and negative evidence, including its forecasts of the Company’s future operational performance and taxable income, adjusted by varying probability factors, in making a determination as to whether it is more likely than not that all or some portion of the deferred tax assets will be realized. Based on its analysis, management concluded a valuation allowance of zero, zero, approximately $2.6 million and $3.1 million was necessary as of the end of fiscal years 2013, 2012, 2011 and 2010, respectively. The valuation allowance amount as of fiscal year 2010 partially offset the Company’s NOL carryovers to future years and the Company’s carryover of general business tax credits. The valuation allowance as of fiscal year 2011 partially offset only the Company’s carryover of general business tax credits since a valuation allowance on the Company’s NOL carryovers was no longer necessary, as these assets were more likely than not to be fully realized. In fiscal year 2012, the valuation allowance was reduced to zero as the Company’s NOL carryovers and general business tax carryovers were more likely than not be fully realized. The reversals of the valuation allowance amounts in fiscal years 2010, 2011 and 2012 were based upon continued improvement in current and projected operational performance and the ability to utilize NOL amounts through carryforwards. This positive and negative evidence was weighed, and in each year, an increasing portion of the Company’s NOL and general business tax credits was determined to be realizable, on a more likely than not basis, with corresponding adjustments to the valuation allowance. The reductions of the valuation allowance in fiscal years 2010, 2011 and 2012 are reported as part of the income tax expense (or benefit) included in income/(loss) from continuing operations for the year.

Two of the most significant items included in deferred tax assets are federal NOL carryovers and general business tax credits. Both of these items may be carried forward up to twenty years for possible utilization in the future. NOL amounts carried over, beginning in fiscal year 2010, will begin to expire at the end of fiscal year 2030 through fiscal year 2031, if not utilized by then. The carryover of general business tax credits, beginning in fiscal year 2002, will begin to expire at the end of fiscal year 2022 through 2033, if not utilized by then.

There were no payments of federal income taxes in fiscal years 2010, 2011, 2012 or 2013. State income tax payments were approximately $0.5 million each year during fiscal years 2010, 2011, 2012 and 2013.

The following table is a reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of fiscal years 2011, 2012 and 2013 (in thousands):

Balance at August 25, 2010	$	82
Interest Expense		1
Balance as of August 31, 2011	$	83
Increase (decrease) based on prior year tax positions		480
Interest Expense		407
Balance as of August 29, 2012	$	970
Increase (decrease) based on prior year tax positions		(273	)
Interest Expense		72
Balance as of August 28, 2013	$	769

The unrecognized tax benefits would favorably affect the Company’s effective tax rate in future periods if they are recognized. The estimate of interest and penalties associated with unrecognized benefits is approximately $0.5 million as of August 28, 2013. The Company has included interest or penalties related to income tax matters as part of income tax expense (or benefit).

It is reasonably possible that the amount of unrecognized tax benefits with respect to our uncertain tax positions could significantly increase or decrease within 12 months. However, based on the current status of examinations, it is not possible to estimate the future impact, if any, to recorded uncertain tax positions as August 28, 2013.

Management believes that adequate provisions for income taxes have been reflected in the financial statements and is not aware of any significant exposure items that have not been reflected in the financial statements. Amounts considered probable of settlement within one year have been included in the accrued expenses and other liabilities in the accompanying consolidated balance sheet.

Tangible Property Regulations

In September 2013, the U.S. Treasury issued final regulations addressing the tax consequences associated with the acquisition, production and improvement of tangible property and which are generally effective for taxable years beginning on or after January 1, 2014, which for the Company is its year beginning August 28, 2014. The Company plans to timely adopt these regulations and, at this time, has not evaluated the impact of these regulations on its consolidated financial statements.

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Note 1 - Nature of Operations and Significant Accounting Policies

12 Months Ended

Aug. 28, 2013

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

Note 1. Nature of Operations and Significant Accounting Policies

Nature of Operations

Luby’s, Inc. is based in Houston, Texas. As of August 28, 2013, the Company owned and operated 180 restaurants, with 116 in Texas and the remainder in other states. In addition, the Company received royalties from 116 franchises as of August 28, 2013 located primarily throughout the United States. The Company’s owned and franchised restaurant locations are convenient to shopping and business developments as well as to residential areas. Accordingly, the restaurants appeal variety of customers at breakfast, lunch and dinner. Culinary Contract Services consists of contract arrangements to manage food services for clients operating in primarily three lines of business: health care, higher education and corporate dining.

Principles of Consolidation

The accompanying consolidated financial statements include the accounts of Luby’s, Inc. and its wholly owned subsidiaries. Luby’s, Inc. was restructured into a holding company on February 1, 1997, at which time all of the operating assets were transferred to Luby’s Restaurants Limited Partnership, a Texas limited partnership consisting of two wholly owned, indirect corporate subsidiaries of the Company. On July 9, 2010, Luby’s Restaurants Limited Partnership was converted into Luby’s Fuddruckers Restaurants, LLC, a Texas limited liability company (“LFR”). Unless the context indicates otherwise, the word “Company” as used herein includes Luby’s, Inc., LFR and the consolidated subsidiaries of Luby’s, Inc. All significant intercompany accounts and transactions have been eliminated in consolidation.

Reportable Segments

Each restaurant is an operating segment because operating results and cash flow can be determined for each restaurant which is regularly reviewed by the chief operating decision maker. The Company has three reportable segments: Company-owned restaurants, franchise operations and Culinary Contract Services (“CCS”). Company-owned restaurants are aggregated into one reportable segment because the nature of the products and services, the production processes, the customers, the methods used to distribute the products and services and the nature of the regulatory environment are alike.

Cash and Cash Equivalents

Cash and cash equivalents include highly liquid investments such as money market funds that have a maturity of three months or less. All of the Company’s bank account balances are insured by the Federal Deposit Insurance Corporation. However, balances in money market fund accounts are not insured. Amounts in transit from credit card companies are also considered cash equivalents because they are both short-term and highly liquid in nature and are typically converted to cash within three days of the sales transaction.

Trade Accounts and Other Receivables, net

Receivables consist principally of amounts due from franchises, culinary contract service clients, catering customers and restaurant food sales to corporations. Receivables are recorded at the invoiced amount. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. The Company determines the allowance based on historical loss experience for contract service clients, catering customers and restaurant sales to corporation. The Company determines the allowance for CCS receivables and franchise royalty and marketing and advertising receivables based on the franchisees’ and CCS clients’ unsecured default status. The Company periodically reviews its allowance for doubtful accounts. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.

Inventories

Food and supply inventories are stated at the lower of cost (first-in, first-out) or market.

Property Held for Sale

The Company periodically reviews long-lived assets against its plans to retain or ultimately dispose of properties. If the Company decides to dispose of a property, it will be moved to property held for sale and actively marketed. Property held for sale is recorded at amounts not in excess of what management currently expects to receive upon sale, less costs of disposal. The Company analyzes market conditions each reporting period and record additional impairments due to declines in market values of like assets. The fair value of the property is determined by observable inputs such as appraisals and prices of comparable properties in active markets for assets like the Company’s. Gains are not recognized until the properties are sold.

Impairment of Long-Lived Assets

Impairment losses are recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the carrying amount. The Company evaluates impairments on a restaurant-by-restaurant basis and uses cash flow results and other market conditions as indicators of impairment.

Debt Issuance Costs

Debt issuance costs include costs incurred in connection with the arrangement of long-term financing agreements. These costs are amortized using the effective interest method over the respective term of the debt to which they specifically relate.

Fair Value of Financial Instruments

The carrying value of cash and cash equivalents, trade accounts and other receivables, accounts payable and accrued expenses approximates fair value based on the short-term nature of these accounts. The carrying value of credit facility debt also approximates fair value based on its recent renewal.

Self-Insurance Accrued Expenses

The Company self-insures a significant portion of expected losses under its workers’ compensation, work injury and general liability programs. Accrued liabilities have been recorded based on estimates of the ultimate costs to settle incurred claims, both reported and not yet reported. These recorded estimated liabilities are based on judgments and independent actuarial estimates, which include the use of claim development factors based on loss history; economic conditions; the frequency or severity of claims and claim development patterns; and claim reserve management settlement practices.

Revenue Recognition

Revenue from restaurant sales is recognized when food and beverage products are sold. Unearned revenues are recorded as a liability for dining cards that have been sold but not yet redeemed and are recorded at their expected redemption value. When dining cards are redeemed, revenue is recognized and unearned revenue is reduced.

Revenue from culinary contract services is recognized when services are provided and reimbursable costs are incurred within contractual terms.

Revenue from franchise royalties is recognized each fiscal period based on contractual royalty rates applied to the franchise’s restaurant sales each fiscal period. Start up fees paid by franchisees prior to the restaurant’s opening are deferred until the obligations to the franchisee have been satisfied, generally when the restaurant opens.

Cost of Culinary Contract Services

The cost of culinary contract services includes all food, payroll and related costs, and Other operating expenses related to culinary contract service sales. All general and administrative expenses, depreciation and amortization, property disposal, asset impairment costs associated with culinary contract services are reported within those respective lines as applicable.

Advertising Expenses

Advertising costs are expensed as incurred. Total advertising expense included in Other operating expenses was $3.9 million, $2.4 million and $2.0 million in fiscal years 2013, 2012 and 2011, respectively.

Depreciation and Amortization

Property and equipment are recorded at cost. The Company depreciates the cost of equipment over its estimated useful life using the straight-line method. Leasehold improvements are amortized over the lesser of their estimated useful lives or the related lease terms. Depreciation of buildings is provided on a straight-line basis over the estimated useful lives.

Opening Costs

Opening costs are expenditures related to the opening of new restaurants through its opening periods, other than those for capital assets. Such costs are charged to expense when incurred.

Operating Leases

The Company leases restaurant and administrative facilities and administrative equipment under operating leases. Building lease agreements generally include rent holidays, rent escalation clauses and contingent rent provisions for a percentage of sales in excess of specified levels. Contingent rental expenses are recognized prior to the achievement of a specified target, provided that the achievement of the target is considered probable. Most of the Company’s lease agreements include renewal periods at the Company’s option. The Company recognizes rent holiday periods and scheduled rent increases on a straight-line basis over the lease term beginning with the date the Company takes possession of the leased space.

Income Taxes

The estimated future tax effects of temporary differences between the tax bases of assets and liabilities and amounts reported in the accompanying consolidated balance sheets, as well as operating loss and tax credit carrybacks and carryforwards are recorded. Deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets and liabilities (temporary differences) and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is recognized if, based on the weight of available evidence, it is more likely than not a portion or all of the deferred tax asset will not be recognized.

Management makes judgments regarding the interpretation of tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions as well as by the Internal Revenue Service (“IRS”). In management’s opinion, adequate provisions for income taxes have been made for all open tax years. The potential outcomes of examinations are regularly assessed in determining the adequacy of the provision for income taxes and income tax liabilities. Management believes that adequate provisions have been made for reasonably possible outcomes related to uncertain tax matters.

Sales Taxes

GAAP provides that a company may adopt a policy of presenting taxes either gross within revenue or on a net basis. The Company presents these taxes on a net basis (excluded from revenue).

Discontinued Operations

Management evaluates unit closures for presentation in discontinued operations following guidance from ASC 205-20-55. To qualify for presentation as a discontinued operation, management determines if the closure or exit of a business location or activity meets the following conditions: (1) the operations and cash flows of the component have been (or will be) eliminated from the ongoing operations of the entity as a result of the disposal transaction and (2) there will not be any significant continuing involvement in the operations of the component after the disposal transaction. To evaluate whether these conditions are met, management considers whether the cash flows lost will not be recovered and generated by the ongoing entity, the level of guess traffic and sales transfer, the significance of the number of locations closed and expectancy of cash flow replacement by sales from new and existing locations, as well as the level of continuing involvement in the disposed operation. Operating and non-operating results of these locations are then classified and reported as discontinued operations of all periods presented.

Share-Based Compensation

Share-based compensation expense is estimated for equity awards at fair value at the grant date. The Company determines fair value of restricted stock awards based on the average of the high and low price of its common stock on the date awarded by the Board of Directors. The Company determines the fair value of stock option awards using a Black-Sholes option pricing model. The Black-Sholes option pricing model requires various judgmental assumptions including the expected dividend yield, stock price volatility and the expected life of the award. If any of the assumptions used in the model change significantly, share-based compensation expense may differ materially in the future, from that recorded in the current period. For further discussion, see Note 15, “Share-Based Compensation,” below.

Earnings Per Share

Basic income per share is computed by dividing net income by the weighted-average number of shares outstanding, including restricted stock units, during each period presented. For the calculation of diluted net income per share, the basic weighted average number of shares is increased by the dilutive effect of stock options, determined using the treasury stock method.

Accounting Periods

The Company’s fiscal year ends on the last Wednesday in August. Accordingly, each fiscal year normally consists of 13 four-week periods, or accounting periods, accounting for 364 days in the aggregate. However, every fifth or sixth year, we have a fiscal year that consists of 53 weeks, accounting for 371 days in the aggregate; fiscal year 2011 was such a year. Each of the first three quarters of each fiscal year consists of three four-week periods, while the fourth quarter normally consists of four four-week periods. However, the fourth quarter of fiscal year 2011, as a result of the additional week, consisted of three four-week periods and one five-week period, accounting for 17 weeks, or 119 days, in the aggregate. Fiscal years 2013 and 2012 both contained 52 weeks. Comparability between quarters may be affected by the varying lengths of the quarters, as well as the seasonality associated with the restaurant business.

Use of Estimates

In preparing financial statements in conformity with accounting principles generally accepted in the United States of America, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reporting period. Actual results could differ from these estimates.

Reclassifications 

Occupancy costs have been reclassified from Other operating expenses to a separate line item on the Consolidated Statements of Operations and group insurance employer portion of 401K matching and employee meal costs have been reclassified from Other operating expenses to Payroll and related costs to provide comparability to financial results reported by our peers in the industry. All prior period results have been reclassified to conform to the current year presentation.

Below is a summary of the reclassified expenses:

	Year Ended
	August 28, 2013			August 29, 2012			August 31, 2011
	(In thousands)
Other operating expenses (previous classification)	$	90,011		$	74,313		$	77,637
Occupancy costs		(21,537	)		(17,985	)		(18,090	)
Group insurance		(1,763	)		(1,868	)		(2,036	)
401K employer match		(322	)		(212	)		—
Employee meals		(8	)		(15	)		(681	)
Other operating expenses (as reported)	$	66,381		$	54,233		$	56,830
Payroll and related costs (previous classification)	$	124,213		$	109,933		$	112,402
Group insurance		1,763			1,868			2,036
401K employer match		322			212			—
Employee meals		8			15			681
Payroll and related costs (as reported)	$	126,306		$	112,028		$	115,119

The entire fiscal activity of stores closed as discussed in Discontinued Operations above have been reclassified to discontinued operations.

Subsequent Events

Events subsequent to the Company’s fiscal year ended August 28, 2013 through the date of issuance of the financial statements are evaluated to determine if the nature and significance of the event warrants inclusion in the Company’s annual report.

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Note 5 - Trade Receivables and Other (Details) - Change in Allowances for Doubtful Accounts (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011
Change in Allowances for Doubtful Accounts [Abstract]
Beginning balance	$ 678	$ 302	$ 214
Provisions for doubtful accounts	(1)	382	298
Write-offs	(91)	(6)	(210)
Ending balance	$ 586	$ 678	$ 302

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Note 3 - Reportable Segments (Details)	12 Months Ended			12 Months Ended
	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011	Aug. 28, 2013 Company Owned Restaurants [Member]	Aug. 31, 2011 Culinary Contract Services [Member]	Aug. 28, 2013 Franchise [Member]	Aug. 31, 2011 Franchise [Member]
Note 3 - Reportable Segments (Details) [Line Items]
Number of Reportable Segments	3			1
Number of Restaurants	180	154	156			116	122
Number of Contracts					22
Franchise Term						20 years

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Note 8 - Current Accrued Expenses and Other Liabilities (Tables)

12 Months Ended

Aug. 28, 2013

Prepaid Expenses And Other Current Assets Accrued Expenses And Other Long Term Liabilities [Abstract]

Schedule Of Accrued Expense And Other Current Liabilities [Table Text Block]

	August 28, 2013		August 29, 2012
	(In thousands)
Salaries, compensated absences, incentives, and bonuses	$	5,574	$	7,274
Operating expenses		1,220		1,039
Unredeemed gift cards and certificates		3,939		3,535
Taxes, other than income		6,496		5,176
Accrued claims and insurance		265		846
Income taxes, legal and other		3,684		2,776
Total	$	21,178	$	20,646

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Note 18 - Quarterly Financial Information (Details) - Summary of Quarterly Unaudited Financial Information (USD $)	3 Months Ended												4 Months Ended				12 Months Ended
	May 08, 2013		Feb. 13, 2013		Nov. 21, 2012		May 09, 2012		Feb. 15, 2012		Nov. 23, 2011		Aug. 31, 2013		Aug. 29, 2012		Aug. 28, 2013		Aug. 29, 2012		Aug. 31, 2011
Summary of Quarterly Unaudited Financial Information [Abstract]
Restaurant sales	$ 91,736,000	[1]	$ 82,271,000	[1]	$ 74,090,000	[1]	$ 78,091,000	[1]	$ 73,565,000	[1]	$ 73,307,000	[1]	$ 118,623,000	[1]	$ 100,194,000	[1]	$ 366,155,000		$ 324,536,000		$ 325,383,000
Franchise revenue	1,639,000	[1]	1,540,000	[1]	1,522,000	[1]	1,702,000	[1]	1,653,000	[1]	1,482,000	[1]	2,235,000	[1]	2,394,000	[1]
Culinary contract services	4,099,000	[1]	3,667,000	[1]	3,841,000	[1]	4,336,000	[1]	4,197,000	[1]	4,536,000	[1]	5,086,000	[1]	4,642,000	[1]	16,693,000		17,711,000		15,619,000
Total sales	97,474,000	[1]	87,477,000	[1]	79,453,000	[1]	84,129,000	[1]	79,415,000	[1]	79,325,000	[1]	125,944,000	[1]	107,230,000	[1]	390,350,000		350,097,000		348,748,000
Income from continuing operations (b)	2,612,000	[1],[2]	603,000	[1],[2]	217,000	[1],[2]	2,499,000	[1],[2]	1,357,000	[1],[2]	571,000	[1],[2]	790,000	[1],[2]	3,187,000	[1],[2]	4,222,000		7,613,000		2,800,000
Discontinued operations	(118,000)	[1]	(400,000)	[1]	(88,000)	[1]	(77,000)	[1]	(269,000)	[1]	(367,000)	[1]	(331,000)	[1]	(46,000)	[1]
Net income	2,494,000	[1]	203,000	[1]	129,000	[1]	2,423,000	[1]	1,088,000	[1]	204,000	[1]	459,000	[1]	3,141,000	[1]	3,285,000		6,854,000		2,965,000
Net income per share:
Basic (in Dollars per share)	$ 0.09	[1]	$ 0.01	[1]	$ 0.01	[1]	$ 0.09	[1]	$ 0.04	[1]	$ 0.01	[1]	$ 0.02	[1]	$ 0.11	[1]	$ 0.11		$ 0.24		$ 0.10
Assuming dilution (in Dollars per share)	$ 0.09	[1]	$ 0.01	[1]	$ 0.01	[1]	$ 0.09	[1]	$ 0.04	[1]	$ 0.01	[1]	$ 0.02	[1]	$ 0.11	[1]	$ 0.11	[3]	$ 0.24	[3]	$ 0.10	[3]
Cost of food	0.286	[1]	0.289	[1]	0.282	[1]	0.274	[1]	0.283	[1]	0.280	[1]	0.288	[1]	0.278	[1]	104,993,000		90,416,000		94,166,000
Payroll and related costs	0.331	[1]	0.351	[1]	0.345	[1]	0.330	[1]	0.346	[1]	0.343	[1]	0.340	[1]	0.345	[1]	126,306,000		112,028,000		115,119,000
Other operating expenses	0.175	[1]	0.173	[1]	0.181	[1]	0.165	[1]	0.158	[1]	0.175	[1]	0.193	[1]	0.170	[1]	66,381,000		54,233,000		56,830,000
Occupancy costs	$ 0.056	[1]	$ 0.060	[1]	$ 0.055	[1]	$ 0.053	[1]	$ 0.056	[1]	$ 0.057	[1]	$ 0.063	[1]	$ 0.055	[1]	$ 21,537,000		$ 17,985,000		$ 18,090,000

[1] The quarters ended August 28, 2013 and August 29, 2012 consists of four four-week periods. All other quarters presented represent three four-week periods.

[2] The first quarter encompasses the typical start of school and second quarter includes Christmas and Thanksgiving holidays.

[3] Potentially dilutive shares not included in the computation of net income per share because to do so would have been antidilutive amounted to zero shares in fiscal year 2013, fiscal year 2012 and fiscal year 2011. Additionally, stock options with exercise prices exceeding market close prices that were excluded from the computation of net income per share amounted to 67,000 shares in fiscal year 2013, 373,020 shares in fiscal year 2012 and 1,043,000 shares in fiscal year 2011.

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Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale (Details) - Sales and Pretax Income (losses) Reported For Discontinued Operations (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011
Sales and Pretax Income (losses) Reported For Discontinued Operations [Abstract]
Pretax income (loss)	$ (1,477)	$ (1,178)	$ 388
Income tax (expense) benefit on discontinued operations	540	419	(223)
Income (loss) on discontinued operations	$ (937)	$ (759)	$ 165
Discontinued locations closed during the period	0	0	0

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Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Aug. 28, 2013	Aug. 29, 2012
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Balance	$ 405,585	$ 379,377
Less accumulated depreciation and amortization	(215,066)	(205,744)
Property and equipment, net	190,519	173,633
Intangible assets, net	25,517	26,679
Goodwill	2,169	195
Land [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Balance	62,191	59,159
Restaurant Equipment and Furnishings [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Balance	116,664	109,039
Restaurant Equipment and Furnishings [Member] | Minimum [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Estimated useful lives	3 years
Restaurant Equipment and Furnishings [Member] | Maximum [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Estimated useful lives	15 years
Building [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Balance	172,342	167,346
Building [Member] | Minimum [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Estimated useful lives	20 years
Building [Member] | Maximum [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Estimated useful lives	33 years
Leaseholds and Leasehold Improvements [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Balance	39,108	32,913
Furniture and Fixtures [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Balance	7,466	7,030
Furniture and Fixtures [Member] | Minimum [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Estimated useful lives	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Estimated useful lives	10 years
Construction in Progress [Member]
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Balance	7,814	3,890
Relating to Property, Plant and Equipment (Member)
Note 7 - Property and Equipment, Intangible Assets and Goodwill (Details) - Property and Equipment [Line Items]
Intangible assets, net	25,517	26,679
Intangible assets, net	21 years
Goodwill	$ 2,169	$ 195

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Note 13 - Operating Leases

12 Months Ended

Aug. 28, 2013

Leases [Abstract]

Leases of Lessee Disclosure [Text Block]

Note 13. Operating Leases

The Company conducts part of its operations from facilities that are leased under non-cancelable lease agreements. Lease agreements generally contain a primary term of five to 30 years with options to renew or extend the lease from one to 25 years. As of August 28, 2013, the Company has lease agreements for 102 properties which include the Company’s corporate office, facility service warehouses and restaurant properties. The leasing terms of the 102 properties consist of seven properties expiring in less than one year, 60 properties expiring between one and five years and the remaining 35 properties having current terms that are greater than five years. Of the 102 leased properties, 78 properties have options remaining to renew or extend the lease.

A majority of the leases include periodic escalation clauses. Accordingly, the Company follows the straight-line rent method of recognizing lease rental expense.

As of August 28, 2013, the Company has entered into noncancelable operating lease agreements for certain office equipment with terms ranging from 36 to 72 months.

Annual future minimum lease payments under noncancelable operating leases with terms in excess of one year as of August 28, 2013 are as follows:

Year Ending:	(In thousands)
August 27, 2014		13,516
August 26, 2015		11,963
August 31, 2016		9,969
August 30, 2017		7,683
August 29, 2018		6,535
Thereafter		32,935
Total minimum lease payments	$	82,601

Most of the leases are for periods of fifteen to thirty years and some leases provide for contingent rentals based on sales in excess of a base amount.

Total rent expense for operating leases for the last three fiscal years was as follows:

	Year Ended
	August 28, 2013			August 29, 2012			August 31, 2011
	(In thousands, except percentages)
Minimum rent-facilities	$	13,488		$	11,132		$	10,717
Contingent rentals		182			235			420
Minimum rent-equipment		818			751			877
Total rent expense (including amounts in discontinued operations)	$	14,488		$	12,118		$	12,014
Percent of sales		3.7	%		3.5	%		3.4	%

See Note 16, “Related Parties,” for lease payments associated with related parties.

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Note 9 - Other Long-Term Liabilities

12 Months Ended

Aug. 28, 2013

Other Long Term Liabilities [Abstract]

Other Long Term Liabilities [Text Block]

Note 9. Other Long-Term Liabilities

The following table sets forth other long-term liabilities as of August 28, 2013 and August 29, 2012:

	August 28, 2013		August 29, 2012
	(In thousands)
Workers’ compensation and general liability insurance reserve	$	634	$	553
Deferred rent and unfavorable leases		7,102		7,130
Deferred compensation		136		148
Other		138		457
Total	$	8,010	$	8,288

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Note 11 - Impairment of Long-Lived Assets, Discontinued Operations and Property Held for Sale (Details) - Rollforward of Property Held for Sale (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Aug. 28, 2013	Aug. 29, 2012	Aug. 31, 2011	Aug. 24, 2010
Rollforward of Property Held for Sale [Abstract]
Balance	$ 602	$ 1,046		$ 1,828
Disposals		(444)	(754)
Net impairment charges	(153)		(28)
Balance	$ 449	$ 602	$ 1,046	$ 1,828

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Note 16 - Common Stock

12 Months Ended

Aug. 28, 2013

Common Stock [Abstract]

Common Stock [Text Block]

Note 16. Common Stock

At August 28, 2013, the Company had 500,000 shares of common stock reserved for issuance upon the exercise of outstanding stock options.

Treasury Shares

At August 29, 2007, the Company’s treasury shares were reserved for the issuance of shares to Messrs. Pappas upon exercise of the options granted to them on March 9, 2001, and for the issuance of shares under the Company’s Nonemployee Director Phantom Stock Plan. Messrs. Pappas exercised in full their options to purchase 2.2 million shares in October 2007. In February 2008, the Company acquired 500,000 treasury shares for $4.8 million.

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Note 14 - Share-Based Compensation

12 Months Ended

Aug. 28, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

Note 14. Share-Based Compensation

We have two active share based stock plans, the Employee Stock Plan and Nonemployee Director Stock Plan. Both plans authorize the granting of stock options, restricted stock and other types of awards consistent with the purpose of the plans.

Of the 1.1 million shares approved for issuance under the Nonemployee Director Stock Plan, 0.6 million options, restricted stock units and restricted stock awards were granted, 0.1 million options were cancelled or expired and added back into the plan. Approximately 0.6 million shares remain available for future issuance as of August 28, 2013. Compensation cost for share-based payment arrangements under the Nonemployee Director Stock Plan, recognized in general and administrative expenses for fiscal years 2013, 2012 and 2011 was approximately $0.3 million, $0.2 million and $0.3 million, respectively.

Of the 2.6 million shares approved for issuance under the Employee Stock Plan, 4.6 million options and restricted stock units were granted, 2.9 million options and restricted stock units were cancelled or expired and added back into the plan. Approximately 0.9 million shares remain available for future issuance as of August 28, 2013. Compensation cost for share-based payment arrangements under the Employee Stock Plan, recognized in general and administrative expenses for fiscal years 2013, 2012 and 2011 was approximately $0.8 million, $0.8 million and $0.5 million, respectively.

The calculated but unrecognized tax benefit for the tax deductions from both share-based compensation plans totaled approximately $64,000, $27,000 and $71,000, respectively.

Stock Options

Stock options granted under either the Employee Stock Plan or the Nonemployee Director Stock Plan have exercise prices equal to the market price of the Company’s common stock at the date of the grant. The market price under the Employee Stock Plan is the closing price at the date of the grant. The market price under the Nonemployee Director Plan is the average of the high and the low price on the date of the grant.

Option awards under the Nonemployee Director Stock Plan generally vest 100% on the first anniversary of the grant date and expire ten years from the grant date. No options were granted under the Nonemployee Director Stock Plan in fiscal years 2013, 2012, or 2011. However, options to purchase 24,000 shares at option prices from $4.47 to $6.45 per share remain outstanding as of August 28, 2013.

Options granted under the Employee Stock Plan generally vest 25% on the anniversary date of each grant and expire six years from the date of the grant. However, options granted to executive officers under the Employee Stock Plan vest 50% on the first anniversary date of the grant date, 25% on the second anniversary of the grant date and the remaining 25% vest on the third anniversary of the grant date and expire ten years from the grant date. All options granted in fiscal years 2013, 2012 and 2011 were granted under the Employee Stock Plan. Options to purchase 859,000 shares at options prices from $3.44 to $11.10 per share remain outstanding as of August 28, 2013.

The Company has segregated option awards into two homogenous groups for the purpose of determining fair values for its options because of differences in option terms and historical exercise patterns among the plans. Valuation assumptions are determined separately for the three groups which represent, respectively, the Employee Stock Plans and the Nonemployee Director Stock Option Plan. The assumptions are as follows:

● The Company estimated volatility using its historical share price performance over the expected life of the option. Management believes the historical estimated volatility is materially indicative of expectations about expected future volatility.

● The Company uses an estimate of expected lives for options granted during the period based on historical data.

● The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for the expected term of the option.

● The expected dividend yield is based on the Company’s current dividend yield and the best estimate of projected dividend yield for future periods within the expected life of the option.

The fair value of each option award is estimated on the date of the grant using the Black-Scholes option pricing model which determine inputs as shown in the following table for options granted under the Employee Stock Plan:

	Year Ended
	August 28, 2013		August 29, 2012		August 31, 2011
Dividend yield	–	%	–	%		–%
Volatility	44.49	%	56.79	%	57.10	–	57.20%
Risk-free interest rate	0.72	%	0.93	%	1.50	–	2.10%
Expected life (in years)	5.50		4.25			4.25

A summary of the Company’s stock option activity for the three years ended August 28, 2013, August 29, 2012 and August 31, 2011 is presented in the following table:

	Shares Under Fixed Options			Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Term		Aggregate Intrinsic Value
						(Years)		(In thousands)
Outstanding at August 25, 2010		1,296,887		$	7.53		4.4	$	711
Granted		116,637			5.39		0		0
Exercised		(7,125	)		3.77		0		0
Forfeited/Expired		(49,848	)		7.60		0		0
Outstanding at August 31, 2011		1,356,551		$	7.36		3.9	$	367
Granted		59,426			4.42		0		0
Exercised		0			0		0		0
Forfeited/Expired		(238,208	)		11.87		0		0
Outstanding at August 29, 2012		1,177,769		$	6.30		3.1	$	1,500
Granted		109,335			5.95		0		0
Exercised		(93,973	)		4.29		0		0
Forfeited/Expired		(310,363	)		9.85		0		0
Outstanding at August 28, 2013		882,768		$	5.23		4.7	$	2,042
Exercisable at August 28, 2013		602,396		$	5.35		4.1	$	1,401

The intrinsic value for stock options is defined as the difference between the current market value and the grant price.

At August 28, 2013, there was approximately $0.4 million of total unrecognized compensation cost related to unvested options that are expected to be recognized over a weighted-average period of 2.4 years.

The weighted-average grant-date fair value of options granted during fiscal years 2013, 2012 and 2011 was $2.44, $2.00 and $2.49 per share, respectively.

During fiscal years 2013, 2012 and 2011, cash received from options exercised was approximately $403,000, zero, and $27,000, respectively.

Restricted Stock Units

Grants of restricted stock units consist of the Company’s common stock and generally vest after three years. All restricted stock units are cliff-vested. Restricted stock units are valued at market price of the Company’s common stock at the date of grant. The market price under the Employee Stock Plan is the closing price at the date of the grant. The market price under the Nonemployee Director Plan is the average of the high and the low price on the date of the grant.

A summary of the Company’s restricted stock unit activity during fiscal years is presented in the following table:

	Restricted Stock Units			Weighted Average Fair Value		Weighted- Average Remaining Contractual Term
				(Per share)		(In years)
Unvested at August 25, 2010		65,189			8.13		0.8
Granted		82,822			5.39	–
Vested		(51,189	)		9.42	–
Forfeited		0			0	–
Unvested at August 31, 2011		96,822			5.11		2.1
Granted		69,713			4.46	–
Vested		0			0	–
Forfeited		(2,589	)		5.39	–
Unvested at August 29, 2012		163,946		$	4.83		1.8
Granted		274,290			6.17	–
Vested		(14,000	)		3.46	–
Forfeited		0			0	–
Unvested at August 28, 2013		424,236		$	5.74		2.1

At August 28, 2013, there was approximately $1.4 million of total unrecognized compensation cost related to unvested restricted stock units that is expected to be recognized over a weighted-average period of 2.1 years.

Restricted Stock Awards

Under the Nonemployee Director Stock Plan, directors are granted restricted stock in lieu of cash payments, for all or a portion of their compensation as directors. Directors may opt to receive 20% more shares of restricted stock awards by accepting more than the minimum required stock instead of cash. The number of shares granted is valued at the average of the high and low price of the Company’s stock at the date of the grant. Restricted stock awards vest when granted because they are granted in lieu of a cash payment. However, directors are restricted from selling their shares until after the third anniversary of the date of the grant.

Supplemental Executive Retirement Plan

The Company has a Supplemental Executive Retirement Plan (“SERP”) designed to provide benefits for selected officers at normal retirement age with 25 years of service equal to 50% of their final average compensation offset by Social Security, profit sharing benefits, and deferred compensation. None of the Company’s executive officers participates in the Supplemental Executive Retirement Plan. Some of the officers designated to participate in the plan have retired and are receiving benefits under the plan. Accrued benefits of all actively employed participants become fully vested upon termination of the plan or a change in control (as defined in the plan). The plan is unfunded and the Company is obligated to make benefit payments solely on a current disbursement basis. On December 6, 2005, the Board of Directors voted to amend the SERP and suspend the further accrual of benefits and participation. As a result, a curtailment gain of approximately $88,000 was recognized. The net benefit recognized for the SERP for the years ended August 28, 2013, August 29, 2012 and August 31, was zero, and the unfunded accrued liability included in “Other Liabilities” on the Company’s consolidated Balance Sheets as of August 28, 2013 and August 29, 2012 was approximately $95,000 and $108,000, respectively.

Nonemployee Director Phantom Stock Plan

Under the Company’s Nonemployee Director Phantom Stock Plan (“Phantom Stock Plan”), nonemployee directors deferred portions of their retainer and meeting fees which, along with certain matching incentives, were credited to phantom stock accounts in the form of phantom shares priced at the market value of the Company’s common stock on the date of grant. Additionally, the phantom stock accounts were credited with dividends, if any, paid on the common stock represented by phantom shares. Authorized shares (100,000 shares) under the Phantom Stock Plan were fully depleted in early fiscal year 2003; since that time, no deferrals, incentives or dividends have been credited to phantom stock accounts. As participants cease to be directors, their phantom shares are converted into an equal number of shares of common stock and issued from the Company’s treasury stock. As of August 28, 2013, 29,627 phantom shares remained unissued under the Phantom Stock Plan.

401(k) Plan

The Company has a voluntary 401(k) employee savings plan to provide substantially all employees of the Company an opportunity to accumulate personal funds for their retirement. The Company matches 25% of participants’ contributions made to the plan up to 6% of their salary up until September 2009 when the Company stopped the match. The Company resumed the employee match feature in the first quarter of fiscal year 2012. The net expense recognized in connection with the employer match feature of the voluntary 401(k) employee savings plan for the years ended August 28, 2013, August 29, 2012 and August 31, 2011, was $421,000, $164,000 and zero, respectively.

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Document And Entity Information (USD $)	12 Months Ended
	Aug. 28, 2013	Nov. 04, 2013	Feb. 13, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	LUBYS INC
Document Type	10-K
Current Fiscal Year End Date	--08-28
Entity Common Stock, Shares Outstanding		28,314,984
Entity Public Float			$ 152,309,024
Amendment Flag	false
Entity Central Index Key	0000016099
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Aug. 28, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY

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Note 15 - Related Parties

12 Months Ended

Aug. 28, 2013

Related Party Transactions [Abstract]

Related Party Transactions Disclosure [Text Block]

Note 15. Related Parties

Affiliate Services

The Company’s Chief Executive Officer, Christopher J. Pappas, and Harris J. Pappas, a Director of the Company, own two restaurant entities (the “Pappas entities”) that may provide services to the Company and its subsidiaries, as detailed in the Master Sales Agreement dated December 9, 2005 among the Company and the Pappas entities.

Under the terms of the Master Sales Agreement, the Pappas entities continue to provide specialized (customized) equipment fabrication primarily for new construction and basic equipment maintenance, including stainless steel stoves, shelving, rolling carts, and chef tables. The total costs under the Master Sales Agreement of custom-fabricated and refurbished equipment in fiscal years 2013, 2012 and 2011 were approximately zero, $139,000 and $27,000, respectively. The decrease in fiscal year 2013 was primarily due to fewer restaurant openings in fiscal year 2013 than fiscal year 2012. The increase in fiscal year 2012 was primarily due to more restaurant openings in fiscal year 2012 than fiscal year 2011. Services provided under this agreement are subject to review and approval by the Finance and Audit Committee of the Company’s Board of Directors.

Operating Leases

In the third quarter of fiscal year 2004, Messrs. Pappas became partners in a limited partnership which purchased a retail strip center in Houston, Texas. Messrs. Pappas collectively own a 50% limited partnership interest and a 50% general partnership interest in the limited partnership. A third party company manages the center. One of the Company’s restaurants has rented approximately 7% of the space in that center since July 1969. No changes were made to the Company’s lease terms as a result of the transfer of ownership of the center to the new partnership. The Company made payments of approximately $426,000, $332,000 and $326,000 in fiscal years 2013, 2012 and 2011, respectively, under the lease agreement which currently includes an annual base rate of $14.64 per square foot.

On November 22, 2006, the Company executed a new lease agreement with respect to this shopping center. Effective upon the Company’s relocation and occupancy into the new space in July 2008, the new lease agreement provides for a primary term of approximately 12 years with two subsequent five-year options and gives the landlord an option to buy out the tenant on or after the calendar year 2015 by paying the then unamortized cost of improvements to the tenant. The Company is currently obligated to pay rent of $20.00 per square foot ($22.00 per square foot beginning January 2014) plus maintenance, taxes, and insurance during the primary term of the lease. Thereafter, the lease provides for reasonable increases in rent at set intervals. The new lease agreement was approved by the Finance and Audit Committee.

Affiliated rents paid for the Houston property lease represented 2.7%, 2.6% and 2.6% of total rents for continuing operations for fiscal years 2013, 2012 and 2011, respectively.

Board of Directors

Pursuant to the terms of a separate Purchase Agreement dated March 9, 2001, entered into by and among the Company, Christopher J. Pappas and Harris J. Pappas, the Company agreed to submit three persons designated by Christopher J. Pappas and Harris J. Pappas as nominees for election at the 2002 Annual Meeting of Shareholders. Messrs. Pappas designated themselves and Frank Markantonis as their nominees for directors, all of whom were subsequently elected. Christopher J. Pappas and Harris J. Pappas are brothers and Frank Markantonis is an attorney whose principal client is Pappas Restaurants, Inc., an entity owned by Harris J. Pappas and Christopher J. Pappas.

Christopher J. Pappas is a member of the Advisory Board of Amegy Bank, National Association, which is a lender and syndication agent under the Company’s 2013 Revolving Credit Facility.

Key Management Personnel

In November 2005, Christopher Pappas entered into a new employment agreement that was subsequently amended in April 2012 to extend the termination date thereof to December 2013. Mr. Pappas continues to devote his primary time and business efforts to the Company while maintaining his role at Pappas Restaurants, Inc.

On July 26, 2010, Christopher and Harris Pappas guaranteed the payment of up to $13.0 million of the Company’s indebtedness under the Company’s revolving credit facility in connection with the expansion of the facility that accompanied the Company’s acquisition of substantially all of the assets of Fuddruckers. The maximum amount of this guaranty was reduced to $9.5 million on February 28, 2011, to $6.0 million on May 31, 2011, and to zero on August 25, 2011.

On December 20, 2011, the Board of Directors of the Company approved the renewal of a consultant agreement with Ernest Pekmezaris, the Company’s former Chief Financial Officer. The agreement expiring on January 31, 2013 was renewed for six months at a lower monthly rate. Under the agreement, Mr. Pekmezaris furnished to the Company advisory and consulting services related to finance and accounting matters and other related consulting services. Mr. Pekmezaris is also the Treasurer of Pappas Restaurants, Inc. Compensation for the services provided by Mr. Pekmezaris to Pappas Restaurants, Inc. is paid entirely by that entity.

Peter Tropoli, the Company’s Chief Operating Officer, and formerly the Company’s Senior Vice President, Administration, General Counsel and Secretary, is an attorney and stepson of Frank Markantonis, who is a director of the Company.

Paulette Gerukos, Vice President of Human Resources of the Company, is the sister-in-law of Harris J. Pappas, who is a director of the Company.

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Note 9 - Other Long-Term Liabilities (Details) - Other Long-term Liabilities (USD $) In Thousands, unless otherwise specified	Aug. 28, 2013	Aug. 29, 2012
Other Long-term Liabilities [Abstract]
Workers’ compensation and general liability insurance reserve	$ 634	$ 553
Deferred rent and unfavorable leases	7,102	7,130
Deferred compensation	136	148
Other	138	457
Total	$ 8,010	$ 8,288

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Note 8 - Current Accrued Expenses and Other Liabilities (Details) - Accrued Expenses and Other Liabilities (USD $) In Thousands, unless otherwise specified	Aug. 28, 2013	Aug. 29, 2012
Accrued Expenses and Other Liabilities [Abstract]
Salaries, compensated absences, incentives, and bonuses	$ 5,574	$ 7,274
Operating expenses	1,220	1,039
Unredeemed gift cards and certificates	3,939	3,535
Taxes, other than income	6,496	5,176
Accrued claims and insurance	265	846
Income taxes, legal and other	3,684	2,776
Total	$ 21,178	$ 20,646