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Note B - Adoption of New Accounting Pronouncements (Tables)
3 Months Ended
Jun. 24, 2018
Notes Tables  
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]
   
 
 
 
 
Adjustments
   
 
 
 
   
 
As
Reported
   
 
Franchise
Fees
   
Balance
Sheet
Reclassifications
   
Balances
Without
Adoption
 
Condensed Consolidated Balance Sheet
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Deferred income taxes
   
450
     
(731
)    
281
     
-
 
Total assets
   
79,420
     
(731
)    
281
     
78,970
 
Accrued expenses and other current liabilities
   
6,786
     
6
     
-
     
6,792
 
Deferred franchise fees
   
568
     
(360
)    
-
     
208
 
Total current liabilities
   
13,420
     
(354
)    
-
     
13,066
 
Other liabilities
   
1,352
     
(96
)    
-
     
1,256
 
Deferred income taxes
   
-
     
-
     
281
     
281
 
Deferred franchise fees    
2,634
     
(2,303
)    
-
     
331
 
Total liabilities
   
162,337
     
(2,753
)    
281
     
159,865
 
(Accumulated deficit)
   
(66,437
)    
2,022
     
-
     
(64,415
)
Stockholders’ deficit before treasury stock
   
(5,614
)    
2,022
     
-
     
(3,592
)
Total stockholders’ (deficit)
   
(82,917
)    
2,022
     
-
     
(80,895
)
Total liabilities and stockholders’ (deficit)
   
79,420
     
(731
)    
281
     
78,970
 
                                 
Condensed Consolidated Statement of Earnings
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Franchise fees and royalties
   
1,104
     
(72
)    
-
     
1,032
 
Advertising fund revenue
   
495
     
-
     
(495
)    
-
 
Total revenues
   
30,168
     
(72
)    
(495
)    
29,601
 
General and administrative expenses    
3,885
     
(96
)    
-
     
3,789
 
Advertising fund expense
   
495
     
-
     
(495
)    
-
 
Total costs and expenses
   
21,081
     
(96
)    
(495
)    
20,490
 
Income from operations
   
9,087
     
24
     
-
     
9,111
 
Income before provision for income taxes
   
6,519
     
24
     
-
     
6,543
 
Provision for income taxes
   
1,724
     
6
     
-
     
1,730
 
Net income
   
4,795
     
18
     
-
     
4,813
 
   
 
 
 
 
Adjustments
   
 
 
 
   
 
As
Reported
   
 
Franchise
Fees
   
 
Advertising
Fund
   
Balances
Without
Adoption
 
Condensed Consolidated Statement of Cash Flows
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash flows from operating activities:
                               
Net income
   
4,795
     
18
     
-
     
4,813
 
Changes in operating assets and liabilities:
                               
Accounts payable, accrued expenses and other current liabilities
   
(4,874
)    
6
     
-
     
(4,868
)
Deferred franchise fees
   
36
     
72
     
-
     
108
 
Other liabilities
   
(3
)    
(96
)    
-
     
(99
)
Net cash (used in) operating activities
   
(2,812
)    
-
     
-
     
(2,812
)
Net cash (used in) investing activities
   
(138
)    
-
     
-
     
(138
)
Net cash (used in) financing activities
   
(1,371
)    
-
     
-
     
(1,371
)
Net (decrease) in cash
   
(4,321
)    
-
     
-
     
(4,321
)
Contract with Customer, Asset and Liability [Table Text Block]
   
June 24, 2018
 
Receivables, which are included in “Accounts and other receivable, net” (a)
  $
250
 
Deferred franchise fees (b)
  $
2,769
 
Contract with Customer, Deferred Franchise Fees [Table Text Block]
   
Thirteen Weeks Ended
 
   
June 24, 2018
 
Deferred franchise fees at beginning of period (a)
  $
3,139
 
Revenue recognized during the period
   
(107
)
New deferrals due to cash received and other
   
170
 
Deferred franchise fees at end of period
  $
3,202
 
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Table Text Block]
   
Estimate for fiscal year
 
2019 (a)
  $
271
 
2020
   
356
 
2021
   
347
 
2022
   
336
 
2023
   
300
 
Thereafter
   
1,592
 
Total
  $
3,202