XML 75 R61.htm IDEA: XBRL DOCUMENT v3.3.1.900
Note 14 - Supplemental Condensed Consolidating Financial Statements - Condensed Consolidated Statements of Operations and Comprehensive Loss (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Mar. 01, 2016
Mar. 03, 2015
Mar. 01, 2016
Mar. 03, 2015
Parent Company [Member]        
Revenue:        
Restaurant sales and operating revenue $ 194,527 $ 204,278 $ 583,055 $ 595,401
Franchise revenue 90 4 220 188
Gross income 194,617 204,282 583,275  
Operating costs and expenses:        
Cost of goods sold 54,209 55,793 160,212 162,041
Payroll and related costs 65,474 67,959 197,732 202,349
Other restaurant operating costs 40,008 43,565 126,234 130,314
Depreciation and amortization 9,008 9,307 27,305 28,197
Selling, general, and administrative 17,000 18,244 53,388 55,013
Intercompany selling, general, and administrative allocations 10,726 11,371 32,188 32,986
Closures and Impairments Expenses 3,993 2,086 16,080 4,390
Equity in earnings of subsidiaries (5,676) (7,171) (18,907) (19,278)
Interest expense, net 4,566 4,654 13,816 13,901
Intercompany interest expense/(income) 3,058 3,040 9,049 8,930
Gain on extinguishment of debt (10)   (10)  
Total costs and expenses 202,356 208,848 617,087 618,843
(Loss)/income (7,739) (4,566) (33,812) (23,254)
Income Tax Expense (Benefit) (4,653) (3,797) (10,733) (15,777)
Net (loss)/income (3,086) (769) $ (23,079) (7,477)
Trademark impairment      
Pension liability reclassification 885 463 $ 1,347 1,390
Total comprehensive (loss)/income (2,201) (306) (21,732) (6,087)
Other comprehensive income:        
Pension liability reclassification 885 463 1,347 1,390
Total comprehensive (loss)/income (2,201) (306) (21,732) (6,087)
Guarantor Subsidiaries [Member]        
Revenue:        
Restaurant sales and operating revenue 75,341 80,114 224,050 229,654
Franchise revenue 1,512 1,517 4,581 4,511
Gross income 76,853 81,631 228,631  
Operating costs and expenses:        
Cost of goods sold 20,934 22,003 61,477 62,548
Payroll and related costs 27,883 28,721 83,244 84,137
Other restaurant operating costs 15,303 17,407 47,669 49,392
Depreciation and amortization 3,724 3,654 11,169 11,122
Selling, general, and administrative 10,378 10,704 31,234 32,128
Intercompany selling, general, and administrative allocations (10,726) (11,371) (32,188) (32,986)
Closures and Impairments Expenses $ 2,130 $ 1,905 $ 2,828 $ 2,158
Equity in earnings of subsidiaries
Interest expense, net $ 439 $ 792 $ 2,294 $ 2,882
Intercompany interest expense/(income) $ (3,058) (3,040) $ (9,049) (8,930)
Gain on extinguishment of debt    
Total costs and expenses $ 67,007 70,775 $ 200,677 202,451
(Loss)/income 9,846 10,856 27,954 31,714
Income Tax Expense (Benefit) 4,170 3,685 9,047 12,436
Net (loss)/income $ 5,676 $ 7,171 18,907 $ 19,278
Trademark impairment     $ 1,999  
Pension liability reclassification
Total comprehensive (loss)/income $ 5,676 $ 7,171 $ 18,907 $ 19,278
Other comprehensive income:        
Pension liability reclassification
Total comprehensive (loss)/income $ 5,676 $ 7,171 $ 18,907 $ 19,278
Consolidation, Eliminations [Member]        
Revenue:        
Restaurant sales and operating revenue
Franchise revenue
Gross income  
Operating costs and expenses:        
Cost of goods sold
Payroll and related costs
Other restaurant operating costs
Depreciation and amortization
Selling, general, and administrative
Intercompany selling, general, and administrative allocations
Closures and Impairments Expenses
Equity in earnings of subsidiaries $ 5,676 $ 7,171 $ 18,907 $ 19,278
Interest expense, net
Intercompany interest expense/(income)
Gain on extinguishment of debt    
Total costs and expenses $ 5,676 $ 7,171 $ 18,907 $ 19,278
(Loss)/income $ (5,676) $ (7,171) $ (18,907) $ (19,278)
Income Tax Expense (Benefit)
Net (loss)/income $ (5,676) $ (7,171) $ (18,907) $ (19,278)
Trademark impairment      
Pension liability reclassification
Total comprehensive (loss)/income $ (5,676) $ (7,171) $ (18,907) $ (19,278)
Other comprehensive income:        
Pension liability reclassification
Total comprehensive (loss)/income $ (5,676) $ (7,171) $ (18,907) $ (19,278)
Restaurant sales and operating revenue 269,868 284,392 807,105 825,055
Franchise revenue 1,602 1,521 4,801 4,699
Gross income 271,470 285,913 811,906 829,754
Cost of goods sold 75,143 77,796 221,689 224,589
Payroll and related costs 93,357 96,680 280,976 286,486
Other restaurant operating costs 55,311 60,972 173,903 179,706
Depreciation and amortization 12,732 12,961 38,474 39,319
Selling, general, and administrative $ 27,378 $ 28,948 $ 84,622 $ 87,141
Intercompany selling, general, and administrative allocations
Closures and Impairments Expenses $ 6,123 $ 3,991 $ 18,908 $ 6,548
Equity in earnings of subsidiaries
Interest expense, net $ 5,005 $ 5,446 $ 16,110 $ 16,783
Intercompany interest expense/(income)
Gain on extinguishment of debt $ (10) $ (10)
Total costs and expenses 275,039 $ 286,794 836,671 $ 840,572
(Loss)/income (3,569) (881) (24,765) (10,818)
Income Tax Expense (Benefit) (483) (112) (1,686) (3,341)
Net (loss)/income $ (3,086) $ (769) (23,079) $ (7,477)
Trademark impairment 1,999
Pension liability reclassification $ 885 $ 463 1,347 $ 1,390
Total comprehensive (loss)/income (2,201) (306) (21,732) (6,087)
Pension liability reclassification 885 463 1,347 1,390
Total comprehensive (loss)/income $ (2,201) $ (306) $ (21,732) $ (6,087)