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Note 14 - Supplemental Condensed Consolidating Financial Statements (Tables)
 12 Months Ended
May 31, 2016
Notes Tables  
Condensed Balance Sheet [Table Text Block]
   
Parent
    
Guarantors
    
Eliminations
    
Consolidated
  
Assets
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Current assets:
                                
Cash and cash equivalents
   $ 67,208     $ 133     $ –     $ 67,341  
Accounts and other receivables
     8,102       4,725       –       12,827  
Inventories
     15,401       6,194       –       21,595  
Income tax receivable
     167,065       –       (164,062
)
     3,003  
Other current assets
     11,282       4,868       –       16,150  
Total current assets
     269,058       15,920       (164,062
)
     120,916  
                                 
Property and equipment, net
     501,482       169,768       –       671,250  
Investment in subsidiaries
     98,929       –       (98,929
)
     –  
Due from/(to) subsidiaries
     76,208       213,816       (290,024
)
     –  
Other assets
     40,626       5,125       –       45,751  
Total assets
   $ 986,303     $ 404,629     $ (553,015
)
   $ 837,917  
                                 
Liabilities & Shareholders
’ Equity
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Current liabilities:
                                
Accounts payable
   $ 17,405     $ 4,736     $ –     $ 22,141  
Accrued and other current liabilities
     35,674       29,957       –       65,631  
 
                                
Current maturities of long-term debt,
                                
   including capital leases
     (1,067
)
     11,001       –       9,934  
Income tax payable
     –       164,062       (164,062
)
     –  
Total current liabilities
     52,012       209,756       (164,062
)
     97,706  
 
                                
Long-term debt and capital leases,
                                
   less current maturities
     209,058       4,745       –       213,803  
Due to/(from) subsidiaries
     213,816       76,208       (290,024
)
     –  
Other deferred liabilities
     103,637       14,991       –       118,628  
Total liabilities
     578,523       305,700       (454,086
)
     430,137  
                                 
Shareholders
’ equity:
                                
Common stock
     601       –       –       601  
Capital in excess of par value
     75,938       –       –       75,938  
Retained earnings
     341,350       98,929       (98,929
)
     341,350  
Accumulated other comprehensive loss
     (10,109
)
     –       –       (10,109
)
Total shareholders
’ equity
     407,780       98,929       (98,929
)
     407,780  
                                 
Total liabilities & shareholders
’ equity
   $ 986,303     $ 404,629     $ (553,015
)
   $ 837,917  
   
Parent
    
Guarantors
    
Eliminations
    
Consolidated
  
Assets
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Current assets:
                                
Cash and cash equivalents
   $ 75,034     $ 297     $ –     $ 75,331  
Accounts and other receivables
     1,557       3,730       –       5,287  
Inventories
     14,581       5,830       –       20,411  
Income tax receivable
     153,146       –       (153,146
)
     –  
Other current assets
     15,543       2,308       –       17,851  
Total current assets
     259,861       12,165       (153,146
)
     118,880  
                                 
Property and equipment, net
     554,089       198,085       –       752,174  
Investment in subsidiaries
     128,824       –       (128,824
)
     –  
Due from/(to) subsidiaries
     66,019       215,373       (281,392
)
     –  
Other assets
     44,118       10,280       –       54,398  
Total assets
   $ 1,052,911     $ 435,903     $ (563,362
)
   $ 925,452  
                                 
Liabilities & Shareholders
’ Equity
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
Current liabilities:
                                
Accounts payable
   $ 18,533     $ 4,472     $ –     $ 23,005  
Accrued and other current liabilities
     42,458       33,764       –       76,222  
Current maturities of long-term debt,
                                
   including capital leases
     (994
)
     11,072       –       10,078  
Income tax payable
     –       154,215       (153,146
)
     1,069  
Deferred income taxes, net
     2,839       (2,832
)
     –       7  
Total current liabilities
     62,836       200,691       (153,146
)
     110,381  
                                 
 
                                
Long-term debt and capital leases,
                                
   less current maturities
     210,382       20,635       –       231,017  
Deferred income taxes, net
     (3,865
)
     5,307       –       1,442  
Due to/(from) subsidiaries
     215,373       66,019       (281,392
)
     –  
Other deferred liabilities
     102,602       14,427       –       117,029  
Total liabilities
     587,328       307,079       (434,538
)
     459,869  
                                 
Shareholders
’ equity:
                                
Common stock
     621       –       –       621  
Capital in excess of par value
     83,870       –       –       83,870  
Retained earnings
     392,032       128,824       (128,824
)
     392,032  
Accumulated other comprehensive loss
     (10,940
)
     –       –       (10,940
)
Total shareholders
’ equity
     465,583       128,824       (128,824
)
     465,583  
                                 
Total liabilities & shareholders
’ equity
   $ 1,052,911     $ 435,903     $ (563,362
)
   $ 925,452  
Condensed Income Statement [Table Text Block]
   
Parent
    
Guarantors
    
Eliminations
    
Consolidated
  
Revenue:
                                
Restaurant sales and operating revenue
   $ 785,147     $ 299,887     $ –     $ 1,085,034  
Franchise revenue
     245       5,949       –       6,194  
Total revenue     785,392       305,836       –       1,091,228  
                                 
Operating costs and expenses:
                                
Cost of goods sold
     216,121       82,408       –       298,529  
Payroll and related costs
     263,499       111,062       –       374,561  
Other restaurant operating costs
     167,051       62,467       –       229,518  
Depreciation and amortization
     36,387       14,971       –       51,358  
Selling, general, and administrative
     70,012       39,615       –       109,627  
Intercompany selling, general, and
 
                                
  administrative allocations
     42,870       (42,870
)
     –       –  
Closures and impairments, net
     40,683       21,998       –       62,681  
Trademark impairment
     –       1,999       –       1,999  
Equity in earnings of subsidiaries
     (15,212
)
     –       15,212       –  
Gain on sale
s of Lime Fresh Mexican Grill assets
     (5,937
)
     –       –       (5,937
)
Interest expense, net
     18,339       3,425       –       21,764  
Intercompany interest expense/(income)
     12,143       (12,143
)
     –       –  
Gain on extinguishment of debt
     (10
)
     –       –       (10
)
Total operating costs and expenses     845,946       282,932       15,212       1,144,090  
                                 
(Loss)/income before income taxes
     (60,554
)
     22,904       (15,212
)
     (52,862
)
(Benefit)/provision for income taxes
     (9,872
)
     7,692       –       (2,180
)
                                 
Net (loss)/income
   $ (50,682
)
   $ 15,212     $ (15,212
)
   $ (50,682
)
                                 
Other comprehensive income:
                                
Pension liability reclassification
     831       –       –       831  
Total comprehensive (loss)/income
   $ (49,851
)
   $ 15,212     $ (15,212
)
   $ (49,851
)
   
Parent
    
Guarantors
    
Eliminations
    
Consolidated
  
Revenue:
                                
Restaurant sales and operating revenue
   $ 809,171     $ 310,971     $ –     $ 1,120,142  
Franchise revenue
     238       6,186       –       6,424  
Total revenue     809,409       317,157       –       1,126,566  
                                 
Operating costs and expenses:
                                
Cost of goods sold
     220,537       84,769       –       305,306  
Payroll and related costs
     270,535       112,726       –       383,261  
Other restaurant operating costs
     175,819       66,290       –       242,109  
Depreciation
and amortization
     37,466       14,925       –       52,391  
Selling, general, and administrative
     75,418       39,909       –       115,327  
Intercompany selling, general, and
 
                                
  administrative allocations
     44,768       (44,768
)
     –       –  
Closures and impairments
, net
     7,914       2,628       –       10,542  
Equity in earnings of subsidiaries
     (28,148
)
     –       28,148       –  
Interest expense, net
     18,489       4,246       –       22,735  
Intercompany interest expense/(income)
     12,009       (12,009
)
     –       –  
Total operating costs and expenses     834,807       268,716       28,148       1,131,671  
                                 
(Loss)/income before income taxes
     (25,398
)
     48,441       (28,148
)
     (5,105
)
(Benefit)/provision for income taxes
     (22,204
)
     20,293       –       (1,911
)
Net (loss)/income
   $ (3,194
)
   $ 28,148     $ (28,148
)
   $ (3,194
)
                                 
Other comprehensive
loss:
                                
Pension liability reclassification, net of tax
     (40
)
     –       –       (40
)
Total comprehensive (loss)/income
   $ (3,234
)
   $ 28,148     $ (28,148
)
   $ (3,234
)
   
Parent
    
Guarantors
    
Eliminations
    
Consolidated
  
Revenue:
                                
Restaurant sales and operating revenue
   $ 842,842     $ 319,581     $ –     $ 1,162,423  
Franchise revenue
     223       6,100       –       6,323  
Total revenue     843,065       325,681       –       1,168,746  
                                 
Operating costs and expenses:
                                
Cost of
goods sold
     233,562       87,959       –       321,521  
Payroll and related costs
     287,358       117,021       –       404,379  
Other restaurant operating costs
     186,737       71,191       –       257,928  
Depreciation
and amortization
     40,506       16,841       –       57,347  
Selling, general, and administrative
     87,248       49,903       –       137,151  
Intercompany selling, general, and
 
                                
  administrative allocations
     59,257       (59,257
)
     –       –  
Closures and impairments
, net
     18,904       13,927       –       32,831  
Trademark impairment
     –       855       –       855  
Equity in earnings of subsidiaries
     (21,005
)
     –       21,005       –  
Interest expense, net
     19,978       4,967       –       24,945  
Intercompany interest expense/(income)
     13,081       (13,081
)
     –       –  
Loss on extinguishment of debt
     1,364       –       –       1,364  
Total operating costs and expenses     926,990       290,326       21,005       1,238,321  
                                 
 
                                
(Loss)/income from continuing operations before income taxes
     (83,925
)
     35,355       (21,005
)
     (69,575
)
(Benefit)/p
rovision for income taxes from 
continuing operations
     (19,015
)
     14,350       –       (4,665
)
(Loss)/income from continuing operations
     (64,910
)
     21,005       (21,005
)
     (64,910
)
                                 
Income from discontinued operations, net of tax
     564       –       –       564  
Net (loss)/income
   $ (64,346
)
   $ 21,005     $ (21,005
)
   $ (64,346
)
                                 
Other comprehensive income:
                                
Pension liability reclassification, net of tax
     45       –       –       45  
Total comprehensive (loss)/income
   $ (64,301
)
   $ 21,005     $ (21,005
)
   $ (64,301
)
Condensed Cash Flow Statement [Table Text Block]
   
Parent
    
Guarantors
    
Eliminations
    
Consolidated
  
                                 
Net cash provided by operating activities
   $ 15,721     $ 71,061     $ (46,665
)
   $ 40,117  
                                 
Investing activities:
                                
Purchases of property and equipment
     (24,174
)
     (10,253
)
     –       (34,427
)
Proceeds from disposal of assets
     11,701       –       –       11,701  
Other, net
     2,971       –       –       2,971  
Net cash used by investing activities
     (9,502
)
     (10,253
)
     –       (19,755
)
                                 
Financing activities:
                                
Principal payments on long-term debt
     (2,379
)
     (15,864
)
     –       (18,243
)
Stock repurchases
     (10,077
)
     –       –       (10,077
)
Payments for debt issuance costs
     (32
)
     –       –       (32
)
Intercompany transactions
     (1,557
)
     (45,108
)
     46,665       –  
Net cash used by financing activities
     (14,045
)
     (60,972
)
     46,665       (28,352
)
                                 
Decrease in cash and cash equivalents
     (7,826
)
     (164
)
     –       (7,990
)
Cash and cash equivalents:
                                
Beginning of fiscal year
     75,034       297       –       75,331  
End of fiscal year
   $ 67,208     $ 133     $ –     $ 67,341  
   
Parent
    
Guarantors
    
Eliminations
    
Consolidated
  
                                 
Net cash provided by operating activities
   $ 63,076     $ 77,717     $ (85,882
)
   $ 54,911  
                                 
Investing activities:
                                
Purchases of property and equipment
     (23,326
)
     (7,684
)
     –       (31,010
)
Proceeds from disposal of assets
     10,213       1,047       –       11,260  
Other, net
     2,118       135       –       2,253  
Net cash used by investing activities
     (10,995
)
     (6,502
)
     –       (17,497
)
                                 
Financing activities:
                                
Principal payments on long-term debt
     4       (13,642
)
     –       (13,638
)
Stock repurchases
     (73
)
     –       –       (73
)
Payments for debt issuance costs
     (293
)
     –       –       (293
)
Proceeds from exercise of stock options
     556       –       –       556  
Excess tax benefits from share-based
 
                                
   compensation
     39       –       –       39  
Intercompany transactions
     (28,292
)
     (57,590
)
     85,882       –  
Net cash used by financing activities
     (28,059
)
     (71,232
)
     85,882       (13,409
)
                                 
Increase/(decrease) in cash and cash equivalents
     24,022       (17
)
     –       24,005  
Cash and cash equivalents:
                                
Beginning of
fiscal year
     51,012       314       –       51,326  
End of
fiscal year
   $ 75,034     $ 297     $ –     $ 75,331  
   
Parent
    
Guarantors
    
Eliminations
    
Consolidated
  
                                 
Net cash provided by operating activities
   $ 5,854     $ 57,064     $ (17,543
)
   $ 45,375  
                                 
Investing activities:
                                
Purchases of property and equipment
     (21,132
)
     (7,207
)
     –       (28,339
)
Proceeds from sale-leaseback transactions, net
     5,637       –       –       5,637  
Proceeds from disposal of assets
     14,503       1,023       –       15,526  
Other, net
     973       –       –       973  
Net cash used by investing activities
     (19
)
     (6,184
)
     –       (6,203
)
                                 
Financing activities:
                                
Principal payments on long-term debt
     (20,019
)
     (20,213
)
     –       (40,232
)
Stock repurchases
     (579
)
     –       –       (579
)
Payments for debt issuance costs
     (1,802
)
     –       –       (1,802
)
Proceeds from exercise of stock options
     1,576       –       –       1,576  
Excess tax benefits from share-based
                                
  compensation
     284       –       –       284  
Intercompany transactions
     13,082       (30,625
)
     17,543       –  
Net cash used by financing activities
     (7,458
)
     (50,838
)
     17,543       (40,753
)
                                 
(Decrease)/increase in cash and cash equivalents
     (1,623
)
     42       –       (1,581
)
Cash and cash equivalents:
                                
Beginning of
fiscal year
     52,635       272       –       52,907  
End of
fiscal year
   $ 51,012     $ 314     $ –     $ 51,326