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Note 13 - Supplemental Condensed Consolidating Financial Statements - Condensed Consolidating Statement of Operations and Comprehensive Loss (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Feb. 28, 2017
Mar. 01, 2016
Feb. 28, 2017
Mar. 01, 2016
Restaurant sales and operating revenue $ 224,938 $ 269,868 $ 694,517 $ 807,105
Franchise revenue 794 1,602 2,591 4,801
Total revenue 225,732 271,470 697,108 811,906
Cost of goods sold 64,340 75,143 198,672 221,689
Payroll and related costs 80,080 93,357 251,105 280,976
Other restaurant operating costs 45,086 55,311 149,069 173,903
Depreciation and amortization 10,121 12,732 31,838 38,474
General and administrative expenses 13,876 14,148 48,359 44,226
Intercompany general and administrative allocations
Marketing expenses, net 13,807 13,230 43,328 40,396
Closures and Impairments Expenses 13,441 6,123 59,341 20,907
Equity in earnings of subsidiaries
Interest expense, net 4,870 4,995 14,591 16,100
Intercompany interest expense/(income)
Total operating costs and expenses 245,621 275,039 796,303 836,671
(Loss)/income before income taxes (19,889) (3,569) (99,195) (24,765)
Income Tax Expense (Benefit) (84) (483) (1,742) (1,686)
Net loss (19,805) (3,086) (97,453) (23,079)
Pension liability reclassification 356 885 1,066 1,347
Total comprehensive (loss)/income (19,449) (2,201) (96,387) (21,732)
Revenue:        
Restaurant sales and operating revenue 224,938 269,868 694,517 807,105
Franchise revenue 794 1,602 2,591 4,801
Total revenue 225,732 271,470 697,108 811,906
Operating costs and expenses:        
Cost of goods sold 64,340 75,143 198,672 221,689
Payroll and related costs 80,080 93,357 251,105 280,976
Other restaurant operating costs 45,086 55,311 149,069 173,903
Depreciation and amortization 10,121 12,732 31,838 38,474
General and administrative expenses 13,876 14,148 48,359 44,226
Intercompany general and administrative allocations
Marketing expenses, net 13,807 13,230 43,328 40,396
Closures and Impairments Expenses 13,441 6,123 59,341 20,907
Equity in earnings of subsidiaries
Interest expense, net 4,870 4,995 14,591 16,100
Intercompany interest expense/(income)
Total operating costs and expenses 245,621 275,039 796,303 836,671
(Loss)/income before income taxes (19,889) (3,569) (99,195) (24,765)
Income Tax Expense (Benefit) (84) (483) (1,742) (1,686)
Net loss (19,805) (3,086) (97,453) (23,079)
Total operating costs and expenses   275,039    
Other comprehensive income:        
Pension liability reclassification 356 885 1,066 1,347
Total comprehensive (loss)/income (19,449) (2,201) (96,387) (21,732)
Consolidation, Eliminations [Member]        
Restaurant sales and operating revenue
Franchise revenue
Total revenue
Cost of goods sold
Payroll and related costs
Other restaurant operating costs
Depreciation and amortization
General and administrative expenses
Intercompany general and administrative allocations
Marketing expenses, net
Closures and Impairments Expenses
Equity in earnings of subsidiaries 2,017 5,676 (7,791) 18,907
Interest expense, net
Intercompany interest expense/(income)
Total operating costs and expenses 2,017   (7,791) 18,907
(Loss)/income before income taxes 2,017 (5,676) 7,791 (18,907)
Income Tax Expense (Benefit)
Net loss (2,017) (5,676) 7,791 (18,907)
Pension liability reclassification
Total comprehensive (loss)/income (2,017) (5,676) 7,791 (18,907)
Revenue:        
Restaurant sales and operating revenue
Franchise revenue
Total revenue
Operating costs and expenses:        
Cost of goods sold
Payroll and related costs
Other restaurant operating costs
Depreciation and amortization
General and administrative expenses
Intercompany general and administrative allocations
Marketing expenses, net
Closures and Impairments Expenses
Equity in earnings of subsidiaries 2,017 5,676 (7,791) 18,907
Interest expense, net
Intercompany interest expense/(income)
Total operating costs and expenses 2,017   (7,791) 18,907
(Loss)/income before income taxes 2,017 (5,676) 7,791 (18,907)
Income Tax Expense (Benefit)
Net loss (2,017) (5,676) 7,791 (18,907)
Total operating costs and expenses   5,676    
Other comprehensive income:        
Pension liability reclassification
Total comprehensive (loss)/income (2,017) (5,676) 7,791 (18,907)
Parent Company [Member]        
Restaurant sales and operating revenue 165,005 194,527 507,414 583,055
Franchise revenue 90 10 220
Total revenue 165,005 194,617 507,424 583,275
Cost of goods sold 47,164 54,209 145,051 160,212
Payroll and related costs 57,485 65,474 179,149 197,732
Other restaurant operating costs 33,356 40,008 108,613 126,234
Depreciation and amortization 7,509 9,008 23,265 27,305
General and administrative expenses 7,295 7,315 26,376 23,797
Intercompany general and administrative allocations 9,167 10,726 28,223 32,188
Marketing expenses, net 10,296 9,685 32,119 29,591
Closures and Impairments Expenses 11,253 3,993 38,025 16,080
Equity in earnings of subsidiaries (2,017) (5,676) 7,791 (18,907)
Interest expense, net 4,688 4,556 13,829 13,806
Intercompany interest expense/(income) 3,035 3,058 8,983 9,049
Total operating costs and expenses 189,231   611,424 617,087
(Loss)/income before income taxes (24,226) (7,739) (104,000) (33,812)
Income Tax Expense (Benefit) (4,421) (4,653) (6,547) (10,733)
Net loss (19,805) (3,086) (97,453) (23,079)
Pension liability reclassification 356 885 1,066 1,347
Total comprehensive (loss)/income (19,449) (2,201) (96,387) (21,732)
Revenue:        
Restaurant sales and operating revenue 165,005 194,527 507,414 583,055
Franchise revenue 90 10 220
Total revenue 165,005 194,617 507,424 583,275
Operating costs and expenses:        
Cost of goods sold 47,164 54,209 145,051 160,212
Payroll and related costs 57,485 65,474 179,149 197,732
Other restaurant operating costs 33,356 40,008 108,613 126,234
Depreciation and amortization 7,509 9,008 23,265 27,305
General and administrative expenses 7,295 7,315 26,376 23,797
Intercompany general and administrative allocations 9,167 10,726 28,223 32,188
Marketing expenses, net 10,296 9,685 32,119 29,591
Closures and Impairments Expenses 11,253 3,993 38,025 16,080
Equity in earnings of subsidiaries (2,017) (5,676) 7,791 (18,907)
Interest expense, net 4,688 4,556 13,829 13,806
Intercompany interest expense/(income) 3,035 3,058 8,983 9,049
Total operating costs and expenses 189,231   611,424 617,087
(Loss)/income before income taxes (24,226) (7,739) (104,000) (33,812)
Income Tax Expense (Benefit) (4,421) (4,653) (6,547) (10,733)
Net loss (19,805) (3,086) (97,453) (23,079)
Total operating costs and expenses   202,356    
Other comprehensive income:        
Pension liability reclassification 356 885 1,066 1,347
Total comprehensive (loss)/income (19,449) (2,201) (96,387) (21,732)
Guarantor Subsidiaries [Member]        
Restaurant sales and operating revenue 59,933 75,341 187,103 224,050
Franchise revenue 794 1,512 2,581 4,581
Total revenue 60,727 76,853 189,684 228,631
Cost of goods sold 17,176 20,934 53,621 61,477
Payroll and related costs 22,595 27,883 71,956 83,244
Other restaurant operating costs 11,730 15,303 40,456 47,669
Depreciation and amortization 2,612 3,724 8,573 11,169
General and administrative expenses 6,581 6,833 21,983 20,429
Intercompany general and administrative allocations (9,167) (10,726) (28,223) (32,188)
Marketing expenses, net 3,511 3,545 11,209 10,805
Closures and Impairments Expenses 2,188 2,130 21,316 4,827
Equity in earnings of subsidiaries
Interest expense, net 182 439 762 2,294
Intercompany interest expense/(income) (3,035) (3,058) (8,983) (9,049)
Total operating costs and expenses 54,373   192,670 200,677
(Loss)/income before income taxes 6,354 9,846 (2,986) 27,954
Income Tax Expense (Benefit) 4,337 4,170 4,805 9,047
Net loss 2,017 5,676 (7,791) 18,907
Pension liability reclassification
Total comprehensive (loss)/income 2,017 5,676 (7,791) 18,907
Revenue:        
Restaurant sales and operating revenue 59,933 75,341 187,103 224,050
Franchise revenue 794 1,512 2,581 4,581
Total revenue 60,727 76,853 189,684 228,631
Operating costs and expenses:        
Cost of goods sold 17,176 20,934 53,621 61,477
Payroll and related costs 22,595 27,883 71,956 83,244
Other restaurant operating costs 11,730 15,303 40,456 47,669
Depreciation and amortization 2,612 3,724 8,573 11,169
General and administrative expenses 6,581 6,833 21,983 20,429
Intercompany general and administrative allocations (9,167) (10,726) (28,223) (32,188)
Marketing expenses, net 3,511 3,545 11,209 10,805
Closures and Impairments Expenses 2,188 2,130 21,316 4,827
Equity in earnings of subsidiaries
Interest expense, net 182 439 762 2,294
Intercompany interest expense/(income) (3,035) (3,058) (8,983) (9,049)
Total operating costs and expenses 54,373   192,670 200,677
(Loss)/income before income taxes 6,354 9,846 (2,986) 27,954
Income Tax Expense (Benefit) 4,337 4,170 4,805 9,047
Net loss 2,017 5,676 (7,791) 18,907
Total operating costs and expenses   67,007    
Other comprehensive income:        
Pension liability reclassification
Total comprehensive (loss)/income $ 2,017 $ 5,676 $ (7,791) $ 18,907