0001275158-23-000012 | 10-K | XBRL Viewer

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Cover - USD ($) $ in Millions	12 Months Ended
Cover - USD ($) $ in Millions	Jan. 03, 2023	Mar. 03, 2023	Jun. 28, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Jan. 03, 2023
Current Fiscal Year End Date	--01-03
Document Transition Report	false
Entity File Number	001-35987
Entity Registrant Name	NOODLES & COMPANY
Entity Central Index Key	0001275158
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	84-1303469
Entity Address, Address Line One	520 Zang Street, Suite D
Entity Address, City or Town	Broomfield
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80021
City Area Code	720
Local Phone Number	214-1900
Title of 12(b) Security	Class A common stock, par value $0.01 per share
Trading Symbol	NDLS
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 230.3
Entity Common Stock, Shares Outstanding		46,040,427
Documents Incorporated by Reference	Portions of the registrant’s proxy statement relating to its 2023 Annual Meeting of Stockholders, to be held on or about May 15, 2023, are incorporated by reference into Part III of this Annual Report on Form 10-K, where so indicated. Such proxy statement will be filed with the U.S. Securities and Exchange Commission within 120 days after the end of the fiscal year to which this report relates.

Audit Information	12 Months Ended
Audit Information	Jan. 03, 2023
Audit Information [Abstract]
Auditor Name	Ernst & Young LLP
Auditor Location	Denver, Colorado
Auditor Firm ID	42

Consolidated Balance Sheets - USD ($) $ in Thousands	Jan. 03, 2023	Dec. 28, 2021
Current assets:
Cash and cash equivalents	$ 1,523	$ 2,255
Accounts receivable	6,443	3,958
Inventories	10,044	9,404
Prepaid expenses and other assets	3,450	6,837
Income tax receivable	176	108
Total current assets	21,636	22,562
Property and equipment, net	129,386	119,276
Operating lease assets, net	183,392	188,440
Goodwill	7,154	7,154
Intangibles, net	608	668
Other assets, net	1,667	3,359
Total long-term assets	322,207	318,897
Total assets	343,843	341,459
Current liabilities:
Accounts payable	15,308	15,543
Accrued payroll and benefits	9,219	18,600
Accrued expenses and other current liabilities	11,005	13,791
Current operating lease liabilities	28,581	26,617
Current portion of long-term debt	0	2,031
Total current liabilities	64,113	76,582
Long-term debt, net	46,051	18,931
Long-term operating lease liabilities, net	187,320	200,243
Deferred tax liabilities, net	229	269
Other long-term liabilities	7,766	7,801
Total liabilities	305,479	303,826
Commitments and contingencies
Stockholders’ equity:
Preferred stock—$0.01 par value, 1,000,000 shares authorized and undesignated as of January 3, 2023 and December 28, 2021; no shares issued or outstanding	0	0
Common stock—$0.01 par value, 180,000,000 shares authorized as of January 3, 2023 and December 28, 2021; 48,464,298 issued and 46,040,427 outstanding as of January 3, 2023; 48,125,151 issued and 45,701,280 outstanding as of December 28, 2021	485	481
Treasury stock, at cost, 2,423,871 shares as of January 3, 2023 and December 28, 2021, respectively	(35,000)	(35,000)
Additional paid-in capital	211,267	207,226
Accumulated deficit	(138,388)	(135,074)
Total stockholders’ equity	38,364	37,633
Total liabilities and stockholders’ equity	$ 343,843	$ 341,459

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jan. 03, 2023	Dec. 28, 2021
Statement of Financial Position [Abstract]
Preferred stock, par value (USD per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (USD per share)	$ 0.01	$ 0.01
Common stock, shares authorized	180,000,000	180,000,000
Common stock, shares, issued	48,464,298	48,125,151
Common stock outstanding	46,040,427	45,701,280
Treasury stock, shares	2,423,871	2,423,871

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2023	Dec. 28, 2021	Dec. 29, 2020
Revenue:
Total revenue	$ 509,480	$ 475,152	$ 393,655
Restaurant operating costs (exclusive of depreciation and amortization shown separately below):
Other restaurant operating costs	91,220	83,603	71,208
General and administrative	49,903	47,535	42,876
Depreciation and amortization	23,268	22,333	21,709
Pre-opening	1,662	665	443
Restaurant impairments, closure costs and asset disposals	6,164	5,727	6,540
Total costs and expenses	510,312	469,335	413,684
(Loss) income from operations	(832)	5,817	(20,029)
Interest expense, net	2,445	2,082	3,146
(Loss) income before income taxes	(3,277)	3,735	(23,175)
Provision for income taxes	37	70	84
Net (loss) income	$ (3,314)	$ 3,665	$ (23,259)
(Loss) earnings per Class A and Class B common stock, combined
Basic (USD per share)	$ (0.07)	$ 0.08	$ (0.53)
Diluted (USD per share)	$ (0.07)	$ 0.08	$ (0.53)
Weighted average Class A and Class B common stock outstanding, combined
Basic (in shares)	45,913,787	45,483,029	44,272,474
Diluted (in shares)	45,913,787	46,125,386	44,272,474
Restaurant revenue
Revenue:
Total revenue	$ 498,359	$ 467,336	$ 388,480
Restaurant operating costs (exclusive of depreciation and amortization shown separately below):
Restaurant operating costs	137,859	117,894	97,697
Franchising royalties and fees, and other
Revenue:
Total revenue	11,121	7,816	5,175
Labor
Restaurant operating costs (exclusive of depreciation and amortization shown separately below):
Restaurant operating costs	155,023	145,622	126,424
Occupancy
Restaurant operating costs (exclusive of depreciation and amortization shown separately below):
Restaurant operating costs	$ 45,213	$ 45,956	$ 46,787

Consolidated Statements of Stockholders' Equity - USD ($)
$ in Thousands

Total

Common Stock

Treasury Stock

Additional Paid-In Capital

Retained Earnings (Accumulated Deficit)

Beginning balance (in shares) at Dec. 31, 2019

46,557,934

^[1]

2,423,871

Beginning balance at Dec. 31, 2019

$ 50,571

$ 466

^[1]

$ (35,000)

$ 200,585

$ (115,480)

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Stock plan transactions and other (in shares)

^[1]

249,653

Stock plan transactions and other

(174)

$ 2

^[1]

(176)

Stock-based compensation expense

2,561

Net (loss) income

(23,259)

Ending balance at Dec. 29, 2020

29,699

$ 468

^[1]

$ (35,000)

202,970

(138,739)

Ending balance (in shares) at Dec. 29, 2020

46,807,587

^[1]

2,423,871

Increase (Decrease) in Stockholders' Equity [Roll Forward]

L Catterton warrants exercised (in shares)

^[1],[2]

975,458

L Catterton warrants exercised

^[2]

$ 10

^[1]

(10)

Stock plan transactions and other (in shares)

^[1]

342,106

Stock plan transactions and other

101

$ 3

^[1]

Stock-based compensation expense

4,168

Net (loss) income

3,665

Ending balance at Dec. 28, 2021

37,633

$ 481

^[1]

$ (35,000)

207,226

(135,074)

Ending balance (in shares) at Dec. 28, 2021

48,125,151

^[1]

2,423,871

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Stock plan transactions and other (in shares)

^[1]

339,147

Stock plan transactions and other

(356)

$ 4

^[1]

(360)

Stock-based compensation expense

4,401

Net (loss) income

(3,314)

Ending balance at Jan. 03, 2023

$ 38,364

$ 485

^[1]

$ (35,000)

$ 211,267

$ (138,388)

Ending balance (in shares) at Jan. 03, 2023

48,464,298

^[1]

2,423,871

[1]	Unless otherwise noted, activity relates to Class A common stock
[2]	Refer to Note 8 - Stockholders’ Equity.

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2023	Dec. 28, 2021	Dec. 29, 2020
Operating activities
Net (loss) income	$ (3,314)	$ 3,665	$ (23,259)
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	23,268	22,333	21,709
Deferred income taxes, net	(40)	29	40
Restaurant impairments, closure costs and asset disposals	2,261	3,538	4,782
Amortization of debt issuance costs	723	444	371
Stock-based compensation	4,328	4,110	2,497
Gain on insurance proceeds received for property damage	0	(406)	(200)
Changes in operating assets and liabilities:
Accounts receivable	(2,576)	(491)	(392)
Inventories	(743)	(382)	61
Prepaid expenses and other assets	1,244	(492)	(14)
Accounts payable	(563)	4,689	(1,287)
Operating lease assets and liabilities	(5,417)	(1,759)	2,847
Income taxes	(68)	(64)	59
Accrued expenses and other liabilities	(9,546)	951	1,910
Net cash provided by operating activities	9,557	36,165	9,124
Investing activities
Purchases of property and equipment	(33,886)	(18,776)	(11,782)
Proceeds from restaurant refranchising	1,577	0	0
Insurance proceeds received for property damage	0	406	837
Net cash used in investing activities	(32,309)	(18,370)	(10,945)
Financing activities
Proceeds from Lines of Credit	4,781	0	0
Proceeds from borrowings on long-term debt	53,512	0	55,500
Payments on long-term debt	(32,850)	(21,556)	(54,313)
Debt issuance costs	(1,077)	0	(731)
Payment of finance leases	(1,990)	(1,925)	(1,080)
Stock plan transactions and tax withholding on share-based compensation awards	(356)	101	(174)
Net cash provided by (used in) financing activities	22,020	(23,380)	(798)
Net decrease in cash and cash equivalents	(732)	(5,585)	(2,619)
Cash and cash equivalents
Beginning of year	2,255	7,840	10,459
End of year	$ 1,523	$ 2,255	$ 7,840

Business and Summary of Significant Accounting Policies

12 Months Ended

Jan. 03, 2023

Accounting Policies [Abstract]

Business and Summary and Basis of Presentation

Business and Summary of Significant Accounting Policies

Business

Noodles & Company (the “Company” or “Noodles & Company”), a Delaware corporation, develops and operates fast-casual restaurants that serve globally-inspired noodle and pasta dishes, soups, salads and appetizers. As of January 3, 2023, the Company had 368 company-owned restaurants and 93 franchise restaurants in 31 states. The Company operates its business as one operating and reportable segment.

Principles of Consolidation and Basis of Presentation

The accompanying consolidated financial statements include the accounts of Noodles & Company and its subsidiaries. All intercompany balances and transactions are eliminated in consolidation.

Fiscal Year

The Company operates on a 52- or 53-week fiscal year ending on the Tuesday closest to December 31. Fiscal year 2022 which ended on January 3, 2023 contained 53 weeks. Fiscal years 2021 and 2020, which ended on December 28, 2021 and December 29, 2020, respectively, each contained 52 weeks.

Risks and Uncertainties

The Company has been subject to risks and uncertainties as a result of the COVID-19 Pandemic and its variants ("COVID-19 Pandemic") since March 2022. Our business has been adversely affected by the COVID-19 Pandemic in varying degrees through occasional temporarily closed restaurants and reduced operating hours, disruption in our supply chain and shortages in the labor required to operate our restaurants. As such, we experienced a substantial decline in our revenues, profitability and cash flows from operations during the years ended December 28, 2021 and December 29, 2020. During the year ended January 3, 2023, the effects of the COVID-19 Pandemic diminished and we experienced improvement in our business.

Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all highly liquid investment instruments with an initial maturity of three months or less when purchased to be cash equivalents. Amounts receivable from credit card processors are converted to cash shortly after the related sales transaction and are considered to be cash equivalents because they are both short-term and highly liquid in nature. Amounts receivable from credit card processors as of January 3, 2023 and December 28, 2021, which are included in cash and cash equivalents, were $1.0 million in both years. Additionally, the Company records “book overdrafts” when outstanding checks at year end are in excess of cash and cash equivalents. Such book overdrafts are recorded within accounts payable in the accompanying Consolidated Balance Sheets and within operating activities in the accompanying Consolidated Statements of Cash Flows.

Accounts Receivable

Accounts receivable consists primarily of franchise receivables and vendor rebates, as well as insurance receivables and other miscellaneous receivables arising from the normal course of business. The Company believes all amounts to be collectible and does not have a history of losses. Accordingly, no allowance for doubtful accounts has been recorded as of January 3, 2023 or December 28, 2021.

Inventories

Inventories consist of food, beverages, supplies and smallwares, and are stated at the lower of cost (first-in, first-out method) or net realizable value. Smallwares inventory, which consist of the plates, silverware and cooking utensils used in the restaurants, are frequently replaced and are therefore considered current assets. Replacement costs of smallwares inventory are recorded as other

restaurant operating costs in the Consolidated Statements of Operations and are expensed as incurred. As of January 3, 2023 and December 28, 2021, smallwares inventory of $6.5 million and $6.3 million, was included in the accompanying Consolidated Balance Sheets.

Property and Equipment

Property and equipment are stated at cost, less accumulated depreciation. Expenditures for major renewals and improvements are capitalized, while expenditures for minor replacements and maintenance and repairs are expensed as incurred. Upon retirement or disposal of assets, the accounts are relieved of cost and accumulated depreciation and the related gain or loss is reflected in earnings. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of the estimated useful life or the lease term, which generally includes option periods that are reasonably certain to be exercised. Depreciation and amortization expense on property and equipment, including assets recorded as finance leases, was $23.2 million, $22.3 million and $21.6 million in 2022, 2021 and 2020, respectively.

The estimated useful lives for property and equipment are:


Property and Equipment						Estimated Useful Lives
Leasehold improvements						Shorter of lease term or estimated useful life, not to exceed 20 years
Furniture and fixtures						3 to 15 years
Equipment						3 to 7 years

The Company capitalizes internal payroll and payroll-related costs directly related to the successful acquisition, development, design and construction of its new restaurants. Capitalized internal costs were $0.4 million, $0.2 million and $0.2 million in 2022, 2021 and 2020, respectively. Interest incurred on funds used to construct company-owned restaurants is capitalized and amortized over the estimated useful life of the related assets. Capitalized interest totaled $0.6 million, $0.3 million and $0.2 million in 2022, 2021 and 2020, respectively.

Goodwill

Goodwill represents the excess of purchase price over the fair value of identifiable net assets acquired. Goodwill is not subject to amortization, but instead is tested for impairment at least annually (or more often, if necessary) as of the first day of the Company’s fourth fiscal quarter.

Goodwill is evaluated at the level of the Company’s single operating segment, which also represents the Company’s only reporting unit. In 2022, 2021 and 2020, the Company performed a qualitative impairment assessment. Under this approach, the Company first assesses qualitative factors to determine whether it is more likely than not that the fair value of its reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. The more-likely-than-not threshold is defined as having a likelihood of more than 50 percent. If after performing the qualitative assessment, the Company determines there is less than a 50 percent chance that the fair value of its reporting unit is less than its carrying amount, then performing the two-step test is unnecessary. Based on the qualitative assessment performed, management did not believe that it is more likely than not that the Company’s goodwill has been impaired.

Based on the Company’s analysis, no impairment charges were recognized on goodwill in 2022, 2021 or 2020.

Intangibles, net

Intangibles, net consists primarily of reacquired franchise rights and trademarks. The Company amortizes the reacquired franchise rights over the remaining contractual terms of the reacquired franchise area development agreements at the time of acquisition, which ranged from approximately three years to 10 years as of January 3, 2023. Trademark rights are considered indefinite-lived intangible assets, the carrying value of which are analyzed for impairment at least annually (or more often, if necessary).

Impairment of Long-Lived Assets

Long-lived assets are reviewed for impairment on a regular basis, in addition to whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets is measured by a comparison of the carrying amount of the assets to the future undiscounted net cash flows expected to be generated by the assets. Identifiable cash flows are measured at the lowest level for which they are largely independent of the cash flows of other groups of assets and liabilities, generally at the restaurant level. If the assets are determined to be impaired, the amount of impairment recognized is measured by the amount by which the carrying amount of the assets exceeds their fair value. Estimates of future cash flows are based on the Company’s experience and knowledge of local operations. During 2022, 2021 and 2020, the Company recorded impairment charges of certain long-lived assets which are included in restaurant impairments, closure costs and asset disposals in the Consolidated Statements of Operations. See Note 6, Restaurant Impairments, Closure Costs and Asset Disposals. Fair value of the restaurant assets was determined using Level 3 inputs (as described in Note 5, Fair Value Measurements).

Debt Issuance Costs

Certain fees and costs incurred to obtain long-term financing are capitalized and included as a reduction in the net carrying value of long-term debt, net of accumulated amortization. These costs are amortized to interest expense over the term of the related debt. When debt is extinguished prior to its maturity date, the amortization of the remaining unamortized debt issuance costs, or pro-rata portion thereof, is charged to loss on extinguishment of debt. Debt issuance costs of $1.6 million and $1.3 million, net of accumulated amortization, as of January 3, 2023 and December 28, 2021, respectively, are included as a reduction of long-term debt in the Consolidated Balance Sheets.

Self-Insurance Programs

The Company self-insures for health, workers’ compensation, general liability and property damage. Predetermined loss limits have been arranged with insurance companies to limit the Company’s per occurrence cash outlay. Estimated costs to settle reported claims and incurred but unreported claims for health and workers’ compensation self-insured plans are recorded in accrued payroll and benefits and for general liability and property damage in accrued expenses and other liabilities in the Consolidated Balance Sheets.

Concentrations of Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents and accounts receivable. The Company’s cash balances may exceed federally insured limits. Credit card transactions at the Company’s restaurants are processed by one service provider. Concentration of credit risk related to accounts receivable are limited, as the Company’s receivables are primarily amounts due from franchisees and the Company directly pulls the amounts owed from the franchisees bank accounts.

Revenue Recognition

Revenue consists of sales from restaurant operations and franchise royalties and fees. Revenue from the operation of company-owned restaurants is recognized when sales occur. The Company reports revenue net of sales and use taxes collected from customers and remitted to governmental taxing authorities.

Gift Cards

The Company sells gift cards which do not have an expiration date, and it does not deduct non-usage fees from outstanding gift card balances. The Company recognizes revenue from gift cards when the gift card is redeemed by the customer or the Company determines the likelihood of the gift card being redeemed by the customer is remote (“gift card breakage”). The determination of the gift card breakage rate is based upon Company-specific historical redemption patterns. The Company has determined that approximately 13% of gift cards will not be redeemed, which is recognized ratably over the estimated redemption period of the gift card, approximately 24 months.

Loyalty Program

The Company operates the Noodles Rewards program, which is primarily a spend-based loyalty program. With each purchase, Noodles Rewards members earn loyalty points that can be redeemed for rewards, including free products. Using an estimate of the value of reward redemptions, we defer revenue associated with points earned, net of estimated points that will not be redeemed. Points generally expire after six months. Revenue is recognized in a future period when the reward points are redeemed.

Franchise Royalties

Royalties from franchise restaurants are based on a percentage of restaurant revenues and are recognized in the period the related franchised restaurants’ sales occur. Development fees and franchise fees, portions of which are collected in advance, are nonrefundable. The Company has determined that the initial franchise services are not distinct from the continuing rights or services offered during the term of the franchise agreement and should be treated as a single performance obligation; therefore, such fees are recognized in income ratably over the term of the related franchise agreement or recognized upon the termination of the agreement between the Company and the franchisee.

As of January 3, 2023, December 28, 2021 and December 29, 2020, there were 93, 76 and 76 franchise restaurants in operation, respectively. Franchisees opened three restaurants in 2022 and one restaurant in 2021. There were no franchise restaurants opened in 2020. Also, one franchise restaurant closed in each of 2022, 2021 and 2020. In addition, there were fifteen company-owned locations acquired by a franchisee in 2022 and nine locations acquired in 2020.

Pre-Opening Costs

Pre-opening costs, including rent, wages, benefits and travel for the training and opening teams, food, beverage and other restaurant operating costs, are expensed as incurred prior to a restaurant opening for business.

Advertising and Marketing Costs

Advertising and marketing costs are expensed as incurred and were $9.3 million, $7.7 million and $7.9 million in 2022, 2021 and 2020, respectively. These costs are included in restaurant operating costs, general and administrative expenses and pre-opening costs based on the nature of the advertising and marketing costs incurred.

Rent

Rent expense for the Company’s leases, which generally have escalating rentals over the term of the lease, is recorded on a straight-line basis over the lease term. Additionally, tenant incentives used to fund leasehold improvements are recognized when earned and reduce the right-of-use asset related to the lease. These are amortized through the right-of-use asset as reductions of expense over the lease term. Some of the Company’s leases include rent escalations based on inflation indexes and fair market value adjustments. Certain leases contain contingent rental provisions that include a fixed base rent plus an additional percentage of the restaurant’s sales in excess of stipulated amounts. Lease expense associated with rent escalation and contingent rental provisions is not material and is included within operating lease cost. Operating lease liabilities are calculated using the prevailing index or rate at lease commencement. Subsequent escalations in the index or rate and contingent rental payments are recognized as variable lease expenses. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants.

As most of the Company’s leases do not provide an implicit rate, the Company used its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments.

Provision (Benefit) for Income Taxes

Provision (benefit) for income taxes is accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those deferred amounts are expected to be recovered or settled. Valuation allowances are recorded for deferred tax assets that more likely than not will not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company’s policy is to recognize interest to be paid on an underpayment of income taxes in interest expense and any related statutory penalties in provision (benefit) for income taxes in the Consolidated Statements of Operations.

Stock-Based Compensation Expense

Stock-based compensation expense is measured at the grant date based upon the estimated fair value of the portion of the award that is ultimately expected to vest and is recognized as expense over the applicable vesting period of the award generally using the straight-line method (see Note 9, Stock-Based Compensation for more information).

Recently Adopted Accounting Pronouncements

In March 2020, the FASB issued ASU No. 2020-04, Facilitation of the Effects of Reference Rate Reform on Financial Reporting. The ASU is intended to provide temporary optional expedients and exceptions to the U.S. GAAP guidance on contract modifications and hedge accounting to ease the financial reporting burdens related to the expected market transition from the London Interbank Offered Rate (LIBOR) and other interbank offered rates to alternative reference rates. The Company adopted this pronouncement in the third quarter of 2022. The adoption of ASU 2020-04 did not have a material impact to the Company’s consolidated financial statements.

Supplemental Financial Information

12 Months Ended

Jan. 03, 2023

Supplemental Financial Information [Abstract]

Supplemental Financial Information

Accounts receivable consist of the following (in thousands):


	2022		2021
Delivery program receivables	$	2,027	$	1,467
Vendor rebate receivables	801		695
Franchise receivables(1)	2,050		644
Other receivables	1,565		1,152
Accounts receivable	$	6,443	$	3,958

_____________________

(1) Franchise receivables in 2022 include amounts related to equipment purchased in advance at a discount for franchisees.

Prepaid expenses and other assets consist of the following (in thousands):


	2022		2021
Prepaid occupancy related costs	$	711	$	73
Prepaid insurance	882		853
Current assets held for sale	—		3,514
Prepaid expenses	1,802		2,272
Other current assets	55		125
Prepaid expenses and other assets	$	3,450	$	6,837

Property and equipment, net, consist of the following (in thousands):


	2022		2021
Leasehold improvements	$	212,319	$	197,722
Furniture, fixtures and equipment	152,786		140,698
Construction in progress	6,738		6,306
	371,843		344,726
Accumulated depreciation and amortization	(242,457)		(225,450)
Property and equipment, net	$	129,386	$	119,276

Accrued payroll and benefits consist of the following (in thousands):


	2022		2021
Accrued payroll and related liabilities	$	5,004	$	9,851
Accrued bonus	2,007		5,078
Insurance liabilities	2,208		3,671
Accrued payroll and benefits	$	9,219	$	18,600

Accrued expenses and other current liabilities consist of the following (in thousands):


	2022		2021
Gift card liability	$	2,430	$	2,850
Occupancy related	1,001		1,615
Utilities	1,612		1,302
Current portion of finance lease liability	2,210		1,956
Liabilities held for sale	—		1,671
Accrued interest	70		271
Insurance liabilities	415		393
Other restaurant expense accruals	1,128		995
Other corporate expense accruals	2,139		2,738
Accrued expenses and other current liabilities	$	11,005	$	13,791

Assets and Liabilities Held for Sale

In November 2021, the Company entered into a definitive agreement to sell fifteen restaurants to a new franchisee (“Warner Sale”). In January 2022, the Company closed the Warner Sale. The assets and liabilities associated with the Warner Sale have been recorded in “Prepaid expenses and other assets” and “Accrued expenses and other current liabilities” on the Consolidated Balance Sheets as of December 28, 2021. In addition, the Company recorded a $0.5 million write down of assets related to this transaction during the year ended December 28, 2021, included in "Restaurant impairments, closure costs and asset disposals" on the Consolidated Statements of Operations. The following table presents the carrying amounts of the major classes of assets and liabilities classified as held for sale (in thousands):


	2021
Assets
Current assets, total	$	2,494
Operating lease assets	1,020
Current assets held for sale	3,514
Liabilities
Operating lease liabilities	1,671
Net assets held for sale	$	1,843

Goodwill and Intangible Assets

12 Months Ended

Jan. 03, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

The Company had no goodwill impairment charges in 2022, 2021 or 2020. As of January 3, 2023 and December 28, 2021, the goodwill balance remained at $7.2 million.

The following table presents intangible assets subject to amortization as of January 3, 2023 and December 28, 2021, (in thousands):


	2022		2021
Amortized intangible assets:
Reacquired franchise rights	$	933	$	933
Accumulated amortization	(560)		(493)
Amortized intangible assets, net	373		440
Non-amortized intangible assets:
Trademark rights	235		228
Intangibles, net	$	608	$	668

The estimated aggregate future amortization expense as of January 3, 2023 is as follows, (in thousands):


2023	$	67
2024	66
2025	66
2026	52
2027	43
Thereafter	79
	$	373

No impairment charges were recorded related to non-amortized intangible assets in 2022, 2021 or 2020.

Long-Term Debt	12 Months Ended
Long-Term Debt	Jan. 03, 2023
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt 2018 Credit Facility On May 9, 2018, the Company entered into a credit facility with U.S. Bank National Association (the “2018 Credit Facility”). The 2018 Credit Facility consisted of a term loan facility in an aggregate principal amount of $25.0 million and a revolving line of credit of $65.0 million, which included a letter of credit subfacility in the amount of $15.0 million and a swingline subfacility in the amount of $10.0 million. The 2018 Credit Facility was subsequently amended on November 20, 2019 (as amended, the First Amended Credit Facility) and June 16, 2020 (as amended, the Second Amended Credit Facility). On July 27, 2022, the Company amended and restated its Second Amended Credit Facility by entering into the Third Amendment to the Credit Agreement (the “Third Amendment” or the “Third Amended Credit Facility”) which matures on July 27, 2027. Among other things, the Third Amendment: (i) increased the credit facility from $100.0 million to $125.0 million; (ii) eliminated the term loan and principal amortization components of the credit facility; (iii) removed the Company’s capital expenditure covenant; (iv) enhanced flexibility for certain covenants and restrictions; and (v) lowered the spread within the Company’s cost of borrowing and transitioned from LIBOR to SOFR plus a margin of 1.50% to 2.50% per annum, based upon the consolidated total lease-adjusted leverage ratio. In connection with the Third Amendment, the Company wrote off a portion of the unamortized debt issuance costs related to the Second Amended Credit Facility in the amount of $0.3 million in the third quarter of 2022. The Third Amended Credit Facility is secured by a pledge of stock of substantially all of the Company’s subsidiaries and a lien on substantially all of the personal property assets of the Company and its subsidiaries. As of January 3, 2023, the Company had $47.7 million of indebtedness (excluding $1.6 million of unamortized debt issuance costs) and $3.0 million of letters of credit outstanding under the Third Amended Credit Facility. The Company also maintains outstanding letters of credit to secure obligations under its workers’ compensation program and certain lease obligations. As of January 3, 2023, the Company was in compliance with all of its debt covenants. The Company’s indebtedness bore interest at a range of 2.35% to 8.75% during 2022. The Company recorded interest expense of $2.4 million, $2.1 million and $3.1 million for 2022, 2021 and 2020, respectively, of which each year included $0.4 million of amortization of debt issuance costs.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (d)
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
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-Subparagraph (g)
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
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-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

+ Details

Fair Value Measurements	12 Months Ended
Fair Value Measurements	Jan. 03, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and all other current liabilities approximate fair values due to their short-term nature. The carrying amounts of borrowings approximate fair value as the line of credit and borrowings vary with market interest rates and negotiated terms and conditions are consistent with current market rates. The fair value of the Company’s line of credit borrowings is measured using Level 2 inputs. Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis Assets recognized or disclosed at fair value in the consolidated financial statements on a non-recurring basis include items such as property and equipment, operating lease assets, goodwill and other intangible assets. These assets are measured at fair value if determined to be impaired or when acquired. Adjustments to the fair value of assets measured at fair value on a non-recurring basis as of January 3, 2023 and December 28, 2021, are discussed in Note 6, Restaurant Impairments, Closure Costs and Asset Disposals. Assets held for sale are measured at fair value on a non-recurring basis using Level 3 inputs. The fair values are assigned a level within the fair value hierarchy, depending on the source of the inputs into the calculation. Level 1—Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2—Quoted prices in markets that are not active or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability. Level 3—Prices or valuation techniques which require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or no market activity).

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Restaurant Impairments, Closure Costs and Asset Disposals

12 Months Ended

Jan. 03, 2023

Restructuring and Related Activities [Abstract]

Restaurant Impairments, Closure Costs and Asset Disposals

The following table presents restaurant impairments, closure costs and asset disposals for fiscal years 2022, 2021 and 2020 (in thousands):


	2022		2021		2020
Restaurant impairments(1)	$	1,362	$	3,424	$	4,113
Closure costs(1)	1,285		1,239		535
Loss on disposal of assets and other	3,517		1,064		1,892
Total restaurant impairments, closure costs and asset disposals	$	6,164	$	5,727	$	6,540

_____________________

(1)Restaurant impairments and closure costs in all periods presented above include amounts related to restaurants previously impaired or closed.

Restaurant Impairments

During 2022, 2021 and 2020, four restaurants, six restaurants and eight restaurants were identified as impaired, respectively. In 2022, the Company recognized a $0.3 million loss from the Warner Sale (discussed in Note 2, Supplemental Financial Information). In 2021, the assets held in connection to the Warner Sale were written down by $0.5 million. All periods include ongoing equipment costs for restaurants previously impaired. Impairment is based on management’s current assessment of the expected future cash flows of various restaurants based on recent results and other specific market factors. Impairment expense is a Level 3 fair value measure and was determined by comparing the carrying value of restaurant assets to the estimated fair market value of the restaurant assets at resale value. The onset of the COVID-19 Pandemic during 2020 resulted in significant disruption to the restaurant industry and adversely affected the Company’s business. The Company will continue to monitor the impact from the COVID-19 Pandemic as it relates to recoverability of long-lived assets.

In performing its impairment testing, the Company forecasts the future undiscounted cash flows by looking at recent restaurant level performance, restaurant level operating plans, sales trends and cost trends for cost of sales, labor and operating expenses. The Company compares this cash flow forecast to the asset’s carrying value at the restaurant. Based on this analysis, if the carrying amount of the assets is greater than the estimated future undiscounted cash flows, an impairment charge is recognized, measured as the amount by which the carrying amount exceeds the fair value of the asset.

Restaurant Closures

Closure costs during 2022, 2021 and 2020 pertain to ongoing costs of restaurants that closed in previous years, as well as costs related to the closure of five, twelve, and six restaurants, respectively. These closure costs were offset by gains of $0.1 million in 2022, $0.2 million in 2021 and $0.6 million in 2020 resulting from the adjustments to liabilities as lease terminations occur. Closure costs can include fees from real estate advisors and brokers related to terminations of the leases and charges resulting from final adjustments to liabilities as lease terminations occur.

Loss on disposal of assets and other includes expenses related to the divestiture of company-owned restaurants in 2022 and 2020 as well as lease related costs. Both years include disposals of assets in the normal course of business. Loss on disposal of assets and other for 2021 includes a gain on insurance proceeds from property damage.

Income Taxes

12 Months Ended

Jan. 03, 2023

Income Tax Disclosure [Abstract]

Income Taxes

The components of the provision (benefit) for income taxes are as follows for 2022, 2021 and 2020 (in thousands):


	2022		2021		2020
Current tax provision:
Federal	$	—	$	—	$	—
State	77		41		44
	77		41		44
Deferred tax (benefit) provision:
Federal	(27)		23		30
State	(13)		6		10
	(40)		29		40
Total provision for income taxes	$	37	$	70	$	84

The reconciliation of income tax provision (benefit) that would result from applying the federal statutory rate to pre-tax income as shown in the accompanying Consolidated Statements of Operations is as follows for 2022, 2021 and 2020 (in thousands):


	2022			2021			2020
Federal income tax (benefit) provision at federal rate	$	(688)		$	784		$	(4,867)
State income tax (benefit) provision, net of federal tax	(112)			162			(1,191)
Other permanent differences	368			(17)			288
Tax credits	(1,608)			(1,297)			(390)
Change in valuation allowance	1,558			244			6,104
Tax rate change	—			6			(25)
Deferred tax asset write-off	320			207			157
Other items, net	199			(19)			8
Provision for income taxes	$	37		$	70		$	84
Effective income tax rate	(1.1)		%	1.9		%	(0.4)		%

The Company’s total deferred tax assets and liabilities are as follows (in thousands):


	2022		2021
Deferred tax assets	$	113,054	$	110,098
Deferred tax liabilities	(65,961)		(64,603)
Total deferred tax assets	47,093		45,495
Valuation allowance	(47,322)		(45,764)
Net deferred tax liabilities	$	(229)	$	(269)

Deferred income taxes arise because of the differences in the book and tax bases of certain assets and liabilities. Deferred income tax liabilities and assets consist of the following (in thousands):


	2022		2021
Deferred tax assets (liabilities):
Loss carry forwards	$	39,339	$	37,534
Deferred franchise revenue	2,411		1,128
Property, equipment and intangible assets	(14,802)		(11,821)
Stock-based compensation	1,970		1,676
Tax credit carry forwards	7,231		5,624
Interest expense	617		—
Inventory smallwares	(1,700)		(1,646)
Other accrued expenses	391		1,154
Operating lease assets	(49,459)		(51,136)
Operating lease liabilities	59,747		61,844
Other	1,348		1,138
Total net deferred tax assets	47,093		45,495
Valuation allowance	(47,322)		(45,764)
Net deferred tax liabilities	$	(229)	$	(269)

For the year ended January 3, 2023, the Company determined that it was appropriate to maintain a valuation allowance of $47.3 million against U.S. deferred tax assets due to uncertainty regarding the realizability of future tax benefits. The valuation allowance is recorded against net deferred tax assets, exclusive of indefinite-lived assets and liabilities. The Company will maintain the remaining valuation allowance until there is sufficient evidence to support a full or partial reversal. The reversal of a previously recorded valuation allowance will generally result in a benefit to the effective tax rate.

As of January 3, 2023 and December 28, 2021, net operating loss (“NOL”) carry forwards for federal income tax purposes of approximately $153.5 million and $145.0 million, respectively, were available to offset future taxable income. Of these amounts, $106.8 million is available to offset future taxable income through 2037. Federal NOLs of $46.7 million created during the year ended January 1, 2019 and all subsequent years after can be carried forward indefinitely, but can only offset 80% of future taxable income. The Internal Revenue Code Section 382 generally limits the utilization of NOLs when there is an ownership change. The Company completed an analysis under Section 382 through January 3, 2023 and determined that there isn’t a current year limitation on utilization of tax attributes. Prior to the utilization of NOLs in the future, the Company will determine whether there are any limitations under Section 382. If such a limitation exists, it is possible that a portion of the NOLs may not be available for use before expiration.

Uncertain tax positions are recognized if it is more likely than not that the Company will be able to sustain the tax position taken, and the measurement of the benefit is calculated as the largest amount that is more than 50% likely to be realized upon resolution of the benefit. The Company has analyzed filing positions in all of the federal and state jurisdictions where it is required to file income tax returns, as well as all open tax years in these jurisdictions.

There were no uncertain tax positions for the years ended January 3, 2023 or December 28, 2021. For federal and state income tax purposes, the Company’s 2019 through 2021 tax years remain open for examination by the authorities under the normal three year statute of limitations. Should the Company utilize any of its U.S. or state NOLs, the tax year to which the original loss relates will remain open to examination.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

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+ Details

Stockholders' Equity	12 Months Ended
Stockholders' Equity	Jan. 03, 2023
Equity [Abstract]
Stockholders' Equity	Stockholders’ Equity Common Stock The Company has 181,000,000 shares of stock authorized, consisting of 150,000,000 shares of Class A common stock, par value $0.01 per share; 30,000,000 shares of Class B common stock, par value $0.01 and 1,000,000 shares of preferred stock, par value $0.01 per share. Preferred stock rights are determined by the Company’s Board of Directors when preferred shares are issued. The following summarizes the rights of common stock: Voting—Shares of Class A common stock and Class B common stock are entitled to one vote per share in all voting matters, with the exception that Class B common stock does not vote on the election or removal of directors. Conversion—Each share of Class B common stock is convertible, at the option of the holder, into one share of Class A common stock. Dividends—Class A common stock and Class B common stock share equally if a dividend is declared or paid to either class, but they do not have rights to any special dividend. Liquidation, Dissolution or Winding Up—Class A common stock and Class B common stock share equally in distributions in liquidation, dissolution or winding up of the corporation. Securities Purchase Agreement with L Catterton On February 8, 2017, the Company entered into a securities purchase agreement with L Catterton, pursuant to which the Company agreed, in return for aggregate gross proceeds of $18.5 million, to sell to L Catterton an aggregate of 18,500 shares of preferred stock convertible into 4,252,873 shares of the Company’s Class A common stock, par value $0.01 per share, at a price per share of $1,000, plus warrants exercisable for five years beginning six months following their issuance for the purchase of 1,913,793 shares of the Company’s Class A common stock, at a price per share of $4.35. On January 6, 2021, L Catterton exercised their warrants and sold 837,948 shares of Class A Common Stock, pursuant to a private transaction. Upon completion of the transaction, L Catterton did not hold any shares of the Company’s Class A Common Stock.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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+ Details

Stock-Based Compensation

12 Months Ended

Jan. 03, 2023

Share-Based Payment Arrangement [Abstract]

Stock-Based Compensation

The Company’s 2010 Stock Incentive Plan (the “Plan”), as amended and restated in May of 2013, authorizes the grant of non-qualified stock options, incentive stock options, stock appreciation rights (“SARs”), restricted stock, restricted stock units (“RSUs”), performance stock units (“PSUs”) and incentive bonuses to employees, officers, non-employee directors and other service providers. The Plan is administered by the Compensation Committee of the Company’s Board of Directors (the “Board”) or another committee designated by the Board, or in the absence of any such committee, the Board itself (the “administrator”). Stock options are granted at a price determined by the administrator at an exercise price that is not less than the fair market value of the underlying stock on the date of grant. The administrator may also grant SARs and RSUs with terms determined by the administrator in accordance with the Plan. All share-based awards (except for RSUs) granted under the Plan have a life of ten years. Most awards vest ratably over four years; however, some have been granted with different vesting schedules. Of the awards outstanding, none have been granted to non-employees (except those granted to non-employee members of the Board of Directors of the Company) under the Plan. In 2022, the Company launched the General Manager (“GM”) Equity program which granted RSUs to top performing general managers with a three year cliff vesting. At January 3, 2023, approximately 1.5 million share-based awards were available to be granted under the Plan.

Stock-based compensation expense is generally recognized on a straight-line basis over the service period of the awards. In 2022, 2021 and 2020, non-cash stock-based compensation expense of $4.4 million, $4.3 million and $2.6 million, respectively, was included in general and administrative expense. Expense recognized in 2021 was higher than previous years due to the increase in performance share compensation expense as a result of improved Company performance compared to previous years. As of January 3, 2023, there was $7.4 million of unrecognized compensation costs related to non-vested share-based compensation arrangements granted under the Plan, which is expected to be recognized over 2.4 years.

The estimated fair value of each option granted is calculated using the Black-Scholes option-pricing model. Expected volatilities are based on the Company’s historical data and implied volatility. The Company uses historical data to estimate expected employee forfeitures of stock options. The expected life of options granted is management’s best estimate using recent and expected transactions. The risk-free rate for periods within the expected life of the option is based on the U.S. Treasury yield curve in effect at the time of grant. The Company did not grant any options in 2022, 2021 or 2020.

The Company has estimated forfeiture rates that average 21% based upon the class of employees receiving stock-based compensation in its calculation of stock-based compensation expense for the year ended January 3, 2023. These estimates are based on historical forfeiture behavior exhibited by employees of the Company.

A summary of aggregate option award activity under the Plan as of January 3, 2023, and changes during the fiscal year then ended is presented below:


	Awards	Weighted- Average Exercise Price		Weighted-Average Remaining Contractual Term	Aggregate Intrinsic Value (1) (in thousands)
Outstanding—December 28, 2021	783,412	$	12.26
Granted	—	—
Forfeited or expired	(90,807)	12.07
Exercised	—	—
Outstanding—January 3, 2023	692,605	$	12.36	3.94	$	141
Vested and expected to vest	686,785	$	12.40	3.92	$	141
Exercisable as of January 3, 2023	657,625	$	12.62	3.80	$	141

_____________

(1)Aggregate intrinsic value represents the amount by which fair value of the Company’s stock exceeds the exercise price of the option as of January 3, 2023.

There were no options granted in the years ended January 3, 2023, December 28, 2021 and December 29, 2020. The Company had 57,147, 90,590 and 120,349 options that vested during the years ended January 3, 2023, December 28, 2021 and December 29, 2020, respectively. These awards had a total estimated fair value of $0.3 million, $1.1 million, and $0.8 million at the date of vesting for the years ended January 3, 2023, December 28, 2021 and December 29, 2020, respectively.

Performance Stock Units

The Company grants PSUs to its executive officers under the Plan. These PSU awards are earned over a three-year performance period subject to the achievement of certain target performance conditions. The number of shares eligible to vest ranges from 0% to 200%, however no share shall vest if the defined minimum targets are not met. The PSUs granted during fiscal years 2019 to 2022 were based on target performance measures over the Company’s comparable sales growth and Adjusted EBITDA (“Financial PSU”). In 2022 and 2021, the Company also awarded a total shareholder return based metric (“TSR”), which compares the stock price of the Company’s shares to a group of peer companies.

Each share of the Financial PSU has a fair value equal to the Company’s stock price at the date of grant while the fair value of each share of TSR is determined using a Monte Carlo valuation model. The Financial PSU stock-based compensation expense is recognized during the three-year period and is adjusted for the number of shares that are expected to vest based on the probability of achieving the targeted performance measures. Stock-based compensation expense for TSR awards is recognized straight-line over the term of the award. PSUs remain unvested until the end of the performance period and through the post-vest holding period of three to six months (“vest date”). PSUs are forfeited in the event of termination prior to the vest date. The stock-based compensation expense recognized from the PSUs amounted to $0.9 million and $1.5 million during 2022 and 2021, respectively. There was no stock-based compensation expense recognized from the PSUs in 2020.

A summary of the status of the Company’s non-vested restricted share units as of January 3, 2023 and changes during the year then ended is presented below:


	Awards	Weighted- Average Grant Date Fair Value
Outstanding—December 28, 2021	1,164,827	$	8.23
Granted	1,678,080	5.57
Vested	(393,062)	7.51
Forfeited	(126,171)	6.39
Non-vested at January 3, 2023	2,323,674	$	6.45

The Company had 393,062 restricted stock units that vested during the year ended January 3, 2023. These units had a total estimated fair value of $2.2 million at the date of vesting for the year ended January 3, 2023.

Earnings (Loss) Per Share

12 Months Ended

Jan. 03, 2023

Earnings Per Share [Abstract]

Earnings (Loss) Per Share

(Loss) Earnings Per Share

Basic (loss) earnings per share (“EPS”) is calculated by dividing net (loss) income available to common shareholders by the weighted-average number of shares of common stock outstanding during each period. Diluted EPS is calculated using net (loss) income available to common stockholders divided by diluted weighted-average shares of common stock outstanding during each period. Potentially dilutive securities include shares of common stock underlying stock options and restricted common stock. Diluted EPS considers the impact of potentially dilutive securities except in periods in which there is a loss because the inclusion of the potential common shares would have an anti-dilutive effect.

The following table sets forth the computations of basic and diluted EPS (in thousands, except share and per share data):


	2022		2021		2020
Net (loss) income attributable to common stockholders	$	(3,314)	$	3,665	$	(23,259)
Shares:
Basic weighted average shares outstanding	45,913,787		45,483,029		44,272,474
Effect of dilutive securities	—		642,357		—
Diluted weighted average number of shares outstanding	45,913,787		46,125,386		44,272,474
(Loss) earnings per share:
Basic (loss) earnings per share	$	(0.07)	$	0.08	$	(0.53)
Diluted (loss) earnings per share	$	(0.07)	$	0.08	$	(0.53)

The Company computes the effect of dilutive securities using the treasury stock method and average market prices during the period. Potential common shares are excluded from the computation of diluted earnings per share when the effect would be anti-dilutive. Shares issuable on the vesting or exercise of share-based awards or exercise of outstanding warrants were excluded from the calculation of diluted loss per share because the effect of their inclusion would have been anti-dilutive totaled 2,402,238, 503,142 and 3,175,472 for 2022, 2021 and 2020, respectively.

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Jan. 03, 2023
Retirement Benefits [Abstract]
Employee Benefit Plans	Employee Benefit Plans Defined Contribution Plan In October 2003, the Company adopted a defined contribution plan, The Noodles & Company 401(k) Plan (the “401(k) Plan”). Company employees aged 21 or older, are eligible to participate in the 401(k) Plan beginning on the first day of the calendar month following 30 days of employment. Under the provisions of the 401(k) Plan, the Company may, at its discretion, make contributions to the 401(k) Plan. Participants are 100% vested in their own contributions. In 2019, the board of directors authorized matching contributions equal to 25% of the first 4% of compensation that is deferred by the participant. The Company recognized matching contribution expense of $0.4 million, $0.3 million and $0.1 million in 2022, 2021 and 2020, respectively. Deferred Compensation Plan The Company’s deferred compensation plan, under which compensation deferrals began in 2013, is a non-qualified deferred compensation plan which allows highly compensated employees to defer a portion of their base salary and variable compensation each plan year. To offset its obligation, the Company purchases Company-owned whole-life insurance contracts on certain employees. As of January 3, 2023 and December 28, 2021, $0.7 million and $2.5 million, respectively, were included in other assets, net, which represents the cash surrender value of the associated life insurance policies, and $0.7 million and $0.5 million, respectively, were included in accrued expenses and other current liabilities and other long-term liabilities, which represents the carrying value of the liability for deferred compensation. Employee Stock Purchase Plan In 2013, the Company adopted an Employee Stock Purchase Plan (the “ESPP”) under which eligible team members may voluntarily contribute up to 15% of their salaries, subject to limitations, to purchase common stock at a price equal to 85% of the fair market value of a share of the Company’s common stock on the first day of each offering period or 85% of the fair market value of a share of the Company’s common stock on the last day of each offering period, whichever amount is less. In general, all non-highly compensated employees who have been employed by the Company for at least 30 days prior to the offering period and who are regularly scheduled to work more than 20 hours per week and for more than five months in any calendar year, are eligible to participate in the ESPP which operates in-line with the Company’s fiscal quarters. A total of 750,000 shares of common stock are available for issuance under the ESPP. The Company has issued a total of 267,729 shares under this plan, of which 40,838 shares were issued during 2022. A total of 482,271 shares remain available for future issuance. For 2022, in accordance with the guidance for accounting for stock compensation, the Company estimated the fair value of the stock purchase plan using the Black-Scholes multiple-option pricing model. The average assumptions used in the model included a 3.31% risk-free interest rate; 0.25 years year expected life; expected volatility of 66.4%; and a zero percent dividend yield. The weighted average fair value per share at grant date was $1.12. In 2022, the Company recognized $46,000 of compensation expense related to the ESPP.

Leases

12 Months Ended

Jan. 03, 2023

Leases [Abstract]

Leases

The Company leases restaurant facilities, office space and certain equipment that expire on various dates through April 2038. Lease terms for restaurants in traditional shopping centers generally include a base term of 10 years, with options to extend these leases for additional periods of five to 15 years.

The Company’s leases typically contain rent escalations over the lease term. The Company recognizes expense for these leases on a straight-line basis over the lease term. Additionally, tenant incentives used to fund leasehold improvements are recognized when earned and reduce the right-of-use asset related to the lease. These are amortized through the right-of-use asset as reductions of expense over the lease term. Total rent expense for operating leases for 2022, 2021 and 2020 was approximately $38.5 million, $39.1 million and $39.9 million, respectively.

Some of the Company’s leases include rent escalations based on inflation indexes and fair market value adjustments. Certain leases contain contingent rental provisions that include a fixed base rent plus an additional percentage of the restaurant’s sales in excess of stipulated amounts. Lease expense associated with rent escalation and contingent rental provisions is not material and is included within operating lease cost. Operating lease liabilities are calculated using the prevailing index or rate at lease commencement. Subsequent escalations in the index or rate and contingent rental payments are recognized as variable lease expenses. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants.

The Company elected the practical expedient to account for lease and non-lease components as a single component for substantially all lease types.

During 2020, the onset of the COVID-19 Pandemic impacted the Company’s business significantly, including temporary closures of our dining rooms starting in March 2020. The COVID-19 Pandemic had impacted certain of our restaurant operating results and the changes in the market trend of the trade area affected the underlying asset values of the restaurant lease. The Company recorded right-of-use asset impairment charges on two restaurants in 2022 and one restaurant in 2021 which reduced the carrying value of operating lease assets to their respective estimated fair value by $0.2 million and $0.1 million, respectively.

Supplemental balance sheet information related to leases is as follows (in thousands):


Classification		2022		2021
Assets
Operating	Operating lease assets, net	$	183,392	$	188,440
Finance	Property and equipment	5,258		6,394
Total leased assets		$	188,650	$	194,834
Liabilities
Current lease liabilities
Operating	Current operating lease liabilities	$	28,581	$	26,617
Finance	Accrued expenses and other current liabilities	2,210		1,956
Long-term lease liabilities
Operating	Long-term operating lease liabilities	187,320		200,243
Finance	Other long-term liabilities	3,520		4,654
Total lease liabilities		$	221,631	$	233,470

The components of lease costs are as follows (in thousands):


		Year Ended		Year Ended
Classification		January 3, 2023		December 28, 2021
Operating lease cost	Occupancy, other restaurant operating costs, general and administrative expenses, and pre-opening costs	$	38,514	$	39,075
	Closure costs, loss on disposals and other	3,071		1,598
Finance lease cost
Amortization of lease assets	Depreciation and amortization	2,250		2,128
Interest on lease liabilities	Interest expense, net	401		487
		44,236		43,288
Sublease income	Franchising royalties and fees, and other	(3,242)		(1,832)
Total lease cost, net		$	40,994	$	41,456

Future minimum lease payments required under existing leases as of January 3, 2023 are as follows (in thousands):


	Operating Leases		Finance Leases		Total
2023	$	38,869	$	2,591	$	41,460
2024	43,107		2,350		45,457
2025	41,592		1,119		42,711
2026	37,879		37		37,916
2027	33,483		34		33,517
Thereafter	94,198		64		94,262
Total lease payments	289,128		6,195		295,323
Less: Imputed interest	73,227		465		73,692
Present value of lease liabilities	$	215,901	$	5,730	$	221,631

Operating lease payments include $98.6 million related to options to extend lease terms that are reasonably certain of being exercised and exclude $17.8 million of legally binding minimum lease payments for leases signed but not yet commenced.

Lease term and discount rate are as follows:


	January 3, 2023		December 28, 2021
Weighted average remaining lease term (years):
Operating	7.9		8.1
Finance	2.6		3.4
Weighted average discount rate:
Operating	8.0	%	8.2	%
Finance	6.4	%	6.5	%

Supplemental disclosures of cash flow information related to leases are as follows (in thousands):


Cash paid for lease liabilities:	2022		2021
Operating leases	$	45,158	$	42,231
Finance leases	2,391		2,413
	$	47,549	$	44,644
Right-of-use assets obtained in exchange for new lease liabilities:
Operating leases	$	19,584	$	15,642
Finance leases	1,346		701
	$	20,930	$	16,343

Leases

The Company elected the practical expedient to account for lease and non-lease components as a single component for substantially all lease types.

Supplemental balance sheet information related to leases is as follows (in thousands):


Classification		2022		2021
Assets
Operating	Operating lease assets, net	$	183,392	$	188,440
Finance	Property and equipment	5,258		6,394
Total leased assets		$	188,650	$	194,834
Liabilities
Current lease liabilities
Operating	Current operating lease liabilities	$	28,581	$	26,617
Finance	Accrued expenses and other current liabilities	2,210		1,956
Long-term lease liabilities
Operating	Long-term operating lease liabilities	187,320		200,243
Finance	Other long-term liabilities	3,520		4,654
Total lease liabilities		$	221,631	$	233,470

The components of lease costs are as follows (in thousands):


		Year Ended		Year Ended
Classification		January 3, 2023		December 28, 2021
Operating lease cost	Occupancy, other restaurant operating costs, general and administrative expenses, and pre-opening costs	$	38,514	$	39,075
	Closure costs, loss on disposals and other	3,071		1,598
Finance lease cost
Amortization of lease assets	Depreciation and amortization	2,250		2,128
Interest on lease liabilities	Interest expense, net	401		487
		44,236		43,288
Sublease income	Franchising royalties and fees, and other	(3,242)		(1,832)
Total lease cost, net		$	40,994	$	41,456

Future minimum lease payments required under existing leases as of January 3, 2023 are as follows (in thousands):


	Operating Leases		Finance Leases		Total
2023	$	38,869	$	2,591	$	41,460
2024	43,107		2,350		45,457
2025	41,592		1,119		42,711
2026	37,879		37		37,916
2027	33,483		34		33,517
Thereafter	94,198		64		94,262
Total lease payments	289,128		6,195		295,323
Less: Imputed interest	73,227		465		73,692
Present value of lease liabilities	$	215,901	$	5,730	$	221,631

Lease term and discount rate are as follows:


	January 3, 2023		December 28, 2021
Weighted average remaining lease term (years):
Operating	7.9		8.1
Finance	2.6		3.4
Weighted average discount rate:
Operating	8.0	%	8.2	%
Finance	6.4	%	6.5	%

Supplemental disclosures of cash flow information related to leases are as follows (in thousands):


Cash paid for lease liabilities:	2022		2021
Operating leases	$	45,158	$	42,231
Finance leases	2,391		2,413
	$	47,549	$	44,644
Right-of-use assets obtained in exchange for new lease liabilities:
Operating leases	$	19,584	$	15,642
Finance leases	1,346		701
	$	20,930	$	16,343

Supplemental Disclosures to Consolidated Statements of Cash Flows

12 Months Ended

Jan. 03, 2023

Supplemental Cash Flow Elements [Abstract]

Supplemental Disclosures to Consolidated Statements of Cash Flows

The following table presents the supplemental disclosures to the Consolidated Statements of Cash Flows for 2022, 2021 and 2020 (in thousands):


	2022		2021		2020
Interest paid (net of amounts capitalized)	$	1,500	$	1,400	$	2,500
Income taxes paid (refunded)	123		106		(66)
Purchases of property and equipment accrued in accounts payable	5,640		5,335		891

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Jan. 03, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and ContingenciesIn the normal course of business, the Company is subject to other proceedings, lawsuits and claims. Such matters are subject to many uncertainties, and outcomes are not predictable with assurance. Consequently, the Company is unable to ascertain the ultimate aggregate amount of monetary liability or financial impact with respect to these matters as of January 3, 2023. These matters could affect the operating results of any one financial reporting period when resolved in future periods. The Company believes that an unfavorable outcome with respect to these matters is remote or a potential range of loss is not material to its consolidated financial statements. Significant increases in the number of these claims, or one or more successful claims that result in greater liabilities than the Company currently anticipates, could materially and adversely affect its business, financial condition, results of operations or cash flows.

Related Party Transactions	12 Months Ended
Related Party Transactions	Jan. 03, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Securities Purchase Agreements Under the securities purchase agreement with Mill Road Capital II, L.P. (“Mill Road”), if at any time Mill Road owns 10.0% or more of our outstanding common stock, Mill Road has the right to designate one nominee for election to our Board of Directors. If Mill Road’s ownership level falls below 10.0% of our outstanding common stock, Mill Road will no longer have a right to designate a nominee. As of January 3, 2023 and December 28, 2021, Mill Road did not hold a position on the Company’s Board of Directors.

Revenue Recognition	12 Months Ended
Revenue Recognition	Jan. 03, 2023
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition Gift Cards As of January 3, 2023 and December 28, 2021, the current portion of the gift card liability, $2.4 million and $2.8 million, respectively, is included in accrued expenses and other current liabilities, and the long-term portion, $0.7 million and $0.6 million, respectively, is included in other long-term liabilities in the Consolidated Balance Sheets. Revenue recognized in the Consolidated Statements of Operations for the redemption of gift cards was $3.4 million, $3.2 million and $3.5 million in 2022, 2021 and 2020, respectively. The Company recognized gift card breakage in restaurant revenue of approximately $0.5 million, $0.3 million and $0.3 million in 2022, 2021 and 2020, respectively. Franchise Fees Initial fees received from franchisees are recognized as revenue over the term of each respective franchise agreement, which is typically 20 years. The Company recognized revenue of $0.1 million in 2022, 2021 and 2020 related to initial fees from franchisees that were included in the contract liability balance at the beginning of the year. The Company expects to recognize approximately $0.1 million each fiscal year through fiscal 2027 and approximately $0.9 million thereafter related to performance obligations that are unsatisfied as of January 3, 2023. Loyalty Program The Company operates the Noodles Rewards program, which is primarily a spend-based loyalty program. With each purchase, Noodles Rewards members earn loyalty points that can be redeemed for rewards, including free products. Using an estimate of the value of reward redemptions, we defer revenue associated with points earned, net of estimated points that will not be redeemed. Points generally expire after six months. Revenue is recognized in a future period when the reward points are redeemed. Deferred revenue related to the rewards was $0.3 million and $0.4 million as of January 3, 2023 and December 28, 2021, respectively, and was included in accrued expenses and other current liabilities in the Consolidated Balance Sheets.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI https://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130556-203045

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 9
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130550-203045

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (e)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 15
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130558-203045

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045

+ Details

Business and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jan. 03, 2023
Accounting Policies [Abstract]
Principles of Consolidation and Basis of Presentation	Principles of Consolidation and Basis of PresentationThe accompanying consolidated financial statements include the accounts of Noodles & Company and its subsidiaries. All intercompany balances and transactions are eliminated in consolidation.
Fiscal Year	Fiscal YearThe Company operates on a 52- or 53-week fiscal year ending on the Tuesday closest to December 31. Fiscal year 2022 which ended on January 3, 2023 contained 53 weeks. Fiscal years 2021 and 2020, which ended on December 28, 2021 and December 29, 2020, respectively, each contained 52 weeks.
Estimates	Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investment instruments with an initial maturity of three months or less when purchased to be cash equivalents. Amounts receivable from credit card processors are converted to cash shortly after the related sales transaction and are considered to be cash equivalents because they are both short-term and highly liquid in nature. Amounts receivable from credit card processors as of January 3, 2023 and December 28, 2021, which are included in cash and cash equivalents, were $1.0 million in both years. Additionally, the Company records “book overdrafts” when outstanding checks at year end are in excess of cash and cash equivalents. Such book overdrafts are recorded within accounts payable in the accompanying Consolidated Balance Sheets and within operating activities in the accompanying Consolidated Statements of Cash Flows.
Accounts Receivable	Accounts ReceivableAccounts receivable consists primarily of franchise receivables and vendor rebates, as well as insurance receivables and other miscellaneous receivables arising from the normal course of business. The Company believes all amounts to be collectible and does not have a history of losses.
Inventories	Inventories Inventories consist of food, beverages, supplies and smallwares, and are stated at the lower of cost (first-in, first-out method) or net realizable value. Smallwares inventory, which consist of the plates, silverware and cooking utensils used in the restaurants, are frequently replaced and are therefore considered current assets. Replacement costs of smallwares inventory are recorded as other restaurant operating costs in the Consolidated Statements of Operations and are expensed as incurred.
Property and Equipment	Property and EquipmentProperty and equipment are stated at cost, less accumulated depreciation. Expenditures for major renewals and improvements are capitalized, while expenditures for minor replacements and maintenance and repairs are expensed as incurred. Upon retirement or disposal of assets, the accounts are relieved of cost and accumulated depreciation and the related gain or loss is reflected in earnings. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of the estimated useful life or the lease term, which generally includes option periods that are reasonably certain to be exercised.
Goodwill	Goodwill Goodwill represents the excess of purchase price over the fair value of identifiable net assets acquired. Goodwill is not subject to amortization, but instead is tested for impairment at least annually (or more often, if necessary) as of the first day of the Company’s fourth fiscal quarter. Goodwill is evaluated at the level of the Company’s single operating segment, which also represents the Company’s only reporting unit. In 2022, 2021 and 2020, the Company performed a qualitative impairment assessment. Under this approach, the Company first assesses qualitative factors to determine whether it is more likely than not that the fair value of its reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. The more-likely-than-not threshold is defined as having a likelihood of more than 50 percent. If after performing the qualitative assessment, the Company determines there is less than a 50 percent chance that the fair value of its reporting unit is less than its carrying amount, then performing the two-step test is unnecessary. Based on the qualitative assessment performed, management did not believe that it is more likely than not that the Company’s goodwill has been impaired. Based on the Company’s analysis, no impairment charges were recognized on goodwill in 2022, 2021 or 2020.
Intangibles, net	Intangibles, netIntangibles, net consists primarily of reacquired franchise rights and trademarks. The Company amortizes the reacquired franchise rights over the remaining contractual terms of the reacquired franchise area development agreements at the time of acquisition, which ranged from approximately three years to 10 years as of January 3, 2023. Trademark rights are considered indefinite-lived intangible assets, the carrying value of which are analyzed for impairment at least annually (or more often, if necessary).
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Long-lived assets are reviewed for impairment on a regular basis, in addition to whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets is measured by a comparison of the carrying amount of the assets to the future undiscounted net cash flows expected to be generated by the assets. Identifiable cash flows are measured at the lowest level for which they are largely independent of the cash flows of other groups of assets and liabilities, generally at the restaurant level. If the assets are determined to be impaired, the amount of impairment recognized is measured by the amount by which the carrying amount of the assets exceeds their fair value. Estimates of future cash flows are based on the Company’s experience and knowledge of local operations. During 2022, 2021 and 2020, the Company recorded impairment charges of certain long-lived assets which are included in restaurant impairments, closure costs and asset disposals in the Consolidated Statements of Operations. See Note 6, Restaurant Impairments, Closure Costs and Asset Disposals. Fair value of the restaurant assets was determined using Level 3 inputs (as described in Note 5, Fair Value Measurements).
Debt Issuance Costs	Debt Issuance CostsCertain fees and costs incurred to obtain long-term financing are capitalized and included as a reduction in the net carrying value of long-term debt, net of accumulated amortization. These costs are amortized to interest expense over the term of the related debt. When debt is extinguished prior to its maturity date, the amortization of the remaining unamortized debt issuance costs, or pro-rata portion thereof, is charged to loss on extinguishment of debt.
Self Insurance Programs	Self-Insurance Programs The Company self-insures for health, workers’ compensation, general liability and property damage. Predetermined loss limits have been arranged with insurance companies to limit the Company’s per occurrence cash outlay. Estimated costs to settle reported claims and incurred but unreported claims for health and workers’ compensation self-insured plans are recorded in accrued payroll and benefits and for general liability and property damage in accrued expenses and other liabilities in the Consolidated Balance Sheets.
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents and accounts receivable. The Company’s cash balances may exceed federally insured limits. Credit card transactions at the Company’s restaurants are processed by one service provider. Concentration of credit risk related to accounts receivable are limited, as the Company’s receivables are primarily amounts due from franchisees and the Company directly pulls the amounts owed from the franchisees bank accounts.
Revenue Recognition	Revenue Recognition Revenue consists of sales from restaurant operations and franchise royalties and fees. Revenue from the operation of company-owned restaurants is recognized when sales occur. The Company reports revenue net of sales and use taxes collected from customers and remitted to governmental taxing authorities. Gift Cards The Company sells gift cards which do not have an expiration date, and it does not deduct non-usage fees from outstanding gift card balances. The Company recognizes revenue from gift cards when the gift card is redeemed by the customer or the Company determines the likelihood of the gift card being redeemed by the customer is remote (“gift card breakage”). The determination of the gift card breakage rate is based upon Company-specific historical redemption patterns. The Company has determined that approximately 13% of gift cards will not be redeemed, which is recognized ratably over the estimated redemption period of the gift card, approximately 24 months. Loyalty Program The Company operates the Noodles Rewards program, which is primarily a spend-based loyalty program. With each purchase, Noodles Rewards members earn loyalty points that can be redeemed for rewards, including free products. Using an estimate of the value of reward redemptions, we defer revenue associated with points earned, net of estimated points that will not be redeemed. Points generally expire after six months. Revenue is recognized in a future period when the reward points are redeemed. Franchise RoyaltiesRoyalties from franchise restaurants are based on a percentage of restaurant revenues and are recognized in the period the related franchised restaurants’ sales occur. Development fees and franchise fees, portions of which are collected in advance, are nonrefundable. The Company has determined that the initial franchise services are not distinct from the continuing rights or services offered during the term of the franchise agreement and should be treated as a single performance obligation; therefore, such fees are recognized in income ratably over the term of the related franchise agreement or recognized upon the termination of the agreement between the Company and the franchisee.
Pre-Opening Costs	Pre-Opening Costs Pre-opening costs, including rent, wages, benefits and travel for the training and opening teams, food, beverage and other restaurant operating costs, are expensed as incurred prior to a restaurant opening for business.
Advertising and Marketing Costs	Advertising and Marketing Costs Advertising and marketing costs are expensed as incurred and were $9.3 million, $7.7 million and $7.9 million in 2022, 2021 and 2020, respectively. These costs are included in restaurant operating costs, general and administrative expenses and pre-opening costs based on the nature of the advertising and marketing costs incurred.
Rent	Rent Rent expense for the Company’s leases, which generally have escalating rentals over the term of the lease, is recorded on a straight-line basis over the lease term. Additionally, tenant incentives used to fund leasehold improvements are recognized when earned and reduce the right-of-use asset related to the lease. These are amortized through the right-of-use asset as reductions of expense over the lease term. Some of the Company’s leases include rent escalations based on inflation indexes and fair market value adjustments. Certain leases contain contingent rental provisions that include a fixed base rent plus an additional percentage of the restaurant’s sales in excess of stipulated amounts. Lease expense associated with rent escalation and contingent rental provisions is not material and is included within operating lease cost. Operating lease liabilities are calculated using the prevailing index or rate at lease commencement. Subsequent escalations in the index or rate and contingent rental payments are recognized as variable lease expenses. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. As most of the Company’s leases do not provide an implicit rate, the Company used its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments.
Provision (Benefit) for Income Taxes	Provision (Benefit) for Income Taxes Provision (benefit) for income taxes is accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those deferred amounts are expected to be recovered or settled. Valuation allowances are recorded for deferred tax assets that more likely than not will not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company’s policy is to recognize interest to be paid on an underpayment of income taxes in interest expense and any related statutory penalties in provision (benefit) for income taxes in the Consolidated Statements of Operations.
Stock-Based Compensation Expense	Stock-Based Compensation Expense Stock-based compensation expense is measured at the grant date based upon the estimated fair value of the portion of the award that is ultimately expected to vest and is recognized as expense over the applicable vesting period of the award generally using the straight-line method (see Note 9, Stock-Based Compensation for more information).
Recent Accounting Pronouncements	Recently Adopted Accounting Pronouncements In March 2020, the FASB issued ASU No. 2020-04, Facilitation of the Effects of Reference Rate Reform on Financial Reporting. The ASU is intended to provide temporary optional expedients and exceptions to the U.S. GAAP guidance on contract modifications and hedge accounting to ease the financial reporting burdens related to the expected market transition from the London Interbank Offered Rate (LIBOR) and other interbank offered rates to alternative reference rates. The Company adopted this pronouncement in the third quarter of 2022. The adoption of ASU 2020-04 did not have a material impact to the Company’s consolidated financial statements.

Business and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Jan. 03, 2023

Accounting Policies [Abstract]

Schedule of Estimated Useful Life of Property and Equipment

The estimated useful lives for property and equipment are:


Property and Equipment						Estimated Useful Lives
Leasehold improvements						Shorter of lease term or estimated useful life, not to exceed 20 years
Furniture and fixtures						3 to 15 years
Equipment						3 to 7 years

Supplemental Financial Information (Tables)

12 Months Ended

Jan. 03, 2023

Supplemental Financial Information [Abstract]

Schedule of Accounts Receivable

Accounts receivable consist of the following (in thousands):


	2022		2021
Delivery program receivables	$	2,027	$	1,467
Vendor rebate receivables	801		695
Franchise receivables(1)	2,050		644
Other receivables	1,565		1,152
Accounts receivable	$	6,443	$	3,958

Schedule of Prepaid Expenses and Other Assets

Prepaid expenses and other assets consist of the following (in thousands):


	2022		2021
Prepaid occupancy related costs	$	711	$	73
Prepaid insurance	882		853
Current assets held for sale	—		3,514
Prepaid expenses	1,802		2,272
Other current assets	55		125
Prepaid expenses and other assets	$	3,450	$	6,837

Schedule of Property and Equipment

Property and equipment, net, consist of the following (in thousands):


	2022		2021
Leasehold improvements	$	212,319	$	197,722
Furniture, fixtures and equipment	152,786		140,698
Construction in progress	6,738		6,306
	371,843		344,726
Accumulated depreciation and amortization	(242,457)		(225,450)
Property and equipment, net	$	129,386	$	119,276

Schedule of Accrued Payroll and Benefits

Accrued payroll and benefits consist of the following (in thousands):


	2022		2021
Accrued payroll and related liabilities	$	5,004	$	9,851
Accrued bonus	2,007		5,078
Insurance liabilities	2,208		3,671
Accrued payroll and benefits	$	9,219	$	18,600

Schedule of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following (in thousands):


	2022		2021
Gift card liability	$	2,430	$	2,850
Occupancy related	1,001		1,615
Utilities	1,612		1,302
Current portion of finance lease liability	2,210		1,956
Liabilities held for sale	—		1,671
Accrued interest	70		271
Insurance liabilities	415		393
Other restaurant expense accruals	1,128		995
Other corporate expense accruals	2,139		2,738
Accrued expenses and other current liabilities	$	11,005	$	13,791

Schedule of Net Assets Held For Sale

The following table presents the carrying amounts of the major classes of assets and liabilities classified as held for sale (in thousands):


	2021
Assets
Current assets, total	$	2,494
Operating lease assets	1,020
Current assets held for sale	3,514
Liabilities
Operating lease liabilities	1,671
Net assets held for sale	$	1,843

Goodwill and Intangible Assets (Tables)

12 Months Ended

Jan. 03, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Net Intangible Assets

The following table presents intangible assets subject to amortization as of January 3, 2023 and December 28, 2021, (in thousands):


	2022		2021
Amortized intangible assets:
Reacquired franchise rights	$	933	$	933
Accumulated amortization	(560)		(493)
Amortized intangible assets, net	373		440
Non-amortized intangible assets:
Trademark rights	235		228
Intangibles, net	$	608	$	668

Schedule of Net Intangible Assets

The following table presents intangible assets subject to amortization as of January 3, 2023 and December 28, 2021, (in thousands):


	2022		2021
Amortized intangible assets:
Reacquired franchise rights	$	933	$	933
Accumulated amortization	(560)		(493)
Amortized intangible assets, net	373		440
Non-amortized intangible assets:
Trademark rights	235		228
Intangibles, net	$	608	$	668

Schedule of Estimated Aggregate Future Amortization Expense

The estimated aggregate future amortization expense as of January 3, 2023 is as follows, (in thousands):


2023	$	67
2024	66
2025	66
2026	52
2027	43
Thereafter	79
	$	373

Restaurant Impairments, Closure Costs and Asset Disposals (Tables)

12 Months Ended

Jan. 03, 2023

Restructuring and Related Activities [Abstract]

Schedule of Restaurant Impairments, Closure Costs and Asset Disposals

The following table presents restaurant impairments, closure costs and asset disposals for fiscal years 2022, 2021 and 2020 (in thousands):


	2022		2021		2020
Restaurant impairments(1)	$	1,362	$	3,424	$	4,113
Closure costs(1)	1,285		1,239		535
Loss on disposal of assets and other	3,517		1,064		1,892
Total restaurant impairments, closure costs and asset disposals	$	6,164	$	5,727	$	6,540

_____________________

(1)Restaurant impairments and closure costs in all periods presented above include amounts related to restaurants previously impaired or closed.

Income Taxes (Tables)

12 Months Ended

Jan. 03, 2023

Income Tax Disclosure [Abstract]

Schedule of the Components of the Provision for Income Taxes

The components of the provision (benefit) for income taxes are as follows for 2022, 2021 and 2020 (in thousands):


	2022		2021		2020
Current tax provision:
Federal	$	—	$	—	$	—
State	77		41		44
	77		41		44
Deferred tax (benefit) provision:
Federal	(27)		23		30
State	(13)		6		10
	(40)		29		40
Total provision for income taxes	$	37	$	70	$	84

Schedule of Effective Income Tax Rate Reconciliation


	2022			2021			2020
Federal income tax (benefit) provision at federal rate	$	(688)		$	784		$	(4,867)
State income tax (benefit) provision, net of federal tax	(112)			162			(1,191)
Other permanent differences	368			(17)			288
Tax credits	(1,608)			(1,297)			(390)
Change in valuation allowance	1,558			244			6,104
Tax rate change	—			6			(25)
Deferred tax asset write-off	320			207			157
Other items, net	199			(19)			8
Provision for income taxes	$	37		$	70		$	84
Effective income tax rate	(1.1)		%	1.9		%	(0.4)		%

Schedule of Deferred Tax Assets and Liabilities

The Company’s total deferred tax assets and liabilities are as follows (in thousands):


	2022		2021
Deferred tax assets	$	113,054	$	110,098
Deferred tax liabilities	(65,961)		(64,603)
Total deferred tax assets	47,093		45,495
Valuation allowance	(47,322)		(45,764)
Net deferred tax liabilities	$	(229)	$	(269)

Deferred income taxes arise because of the differences in the book and tax bases of certain assets and liabilities. Deferred income tax liabilities and assets consist of the following (in thousands):


	2022		2021
Deferred tax assets (liabilities):
Loss carry forwards	$	39,339	$	37,534
Deferred franchise revenue	2,411		1,128
Property, equipment and intangible assets	(14,802)		(11,821)
Stock-based compensation	1,970		1,676
Tax credit carry forwards	7,231		5,624
Interest expense	617		—
Inventory smallwares	(1,700)		(1,646)
Other accrued expenses	391		1,154
Operating lease assets	(49,459)		(51,136)
Operating lease liabilities	59,747		61,844
Other	1,348		1,138
Total net deferred tax assets	47,093		45,495
Valuation allowance	(47,322)		(45,764)
Net deferred tax liabilities	$	(229)	$	(269)

Stock-Based Compensation (Tables)

12 Months Ended

Jan. 03, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of Option Award Activity

A summary of aggregate option award activity under the Plan as of January 3, 2023, and changes during the fiscal year then ended is presented below:


	Awards	Weighted- Average Exercise Price		Weighted-Average Remaining Contractual Term	Aggregate Intrinsic Value (1) (in thousands)
Outstanding—December 28, 2021	783,412	$	12.26
Granted	—	—
Forfeited or expired	(90,807)	12.07
Exercised	—	—
Outstanding—January 3, 2023	692,605	$	12.36	3.94	$	141
Vested and expected to vest	686,785	$	12.40	3.92	$	141
Exercisable as of January 3, 2023	657,625	$	12.62	3.80	$	141

_____________

(1)Aggregate intrinsic value represents the amount by which fair value of the Company’s stock exceeds the exercise price of the option as of January 3, 2023.

Schedule of Non-vested Restricted Share Units

A summary of the status of the Company’s non-vested restricted share units as of January 3, 2023 and changes during the year then ended is presented below:


	Awards	Weighted- Average Grant Date Fair Value
Outstanding—December 28, 2021	1,164,827	$	8.23
Granted	1,678,080	5.57
Vested	(393,062)	7.51
Forfeited	(126,171)	6.39
Non-vested at January 3, 2023	2,323,674	$	6.45

Earnings (Loss) Per Share (Tables)

12 Months Ended

Jan. 03, 2023

Earnings Per Share [Abstract]

Schedule of Earnings Per Share

The following table sets forth the computations of basic and diluted EPS (in thousands, except share and per share data):


	2022		2021		2020
Net (loss) income attributable to common stockholders	$	(3,314)	$	3,665	$	(23,259)
Shares:
Basic weighted average shares outstanding	45,913,787		45,483,029		44,272,474
Effect of dilutive securities	—		642,357		—
Diluted weighted average number of shares outstanding	45,913,787		46,125,386		44,272,474
(Loss) earnings per share:
Basic (loss) earnings per share	$	(0.07)	$	0.08	$	(0.53)
Diluted (loss) earnings per share	$	(0.07)	$	0.08	$	(0.53)

Leases (Tables)

12 Months Ended

Jan. 03, 2023

Leases [Abstract]

Schedule of Lease Costs and Supplemental Information

Supplemental balance sheet information related to leases is as follows (in thousands):


Classification		2022		2021
Assets
Operating	Operating lease assets, net	$	183,392	$	188,440
Finance	Property and equipment	5,258		6,394
Total leased assets		$	188,650	$	194,834
Liabilities
Current lease liabilities
Operating	Current operating lease liabilities	$	28,581	$	26,617
Finance	Accrued expenses and other current liabilities	2,210		1,956
Long-term lease liabilities
Operating	Long-term operating lease liabilities	187,320		200,243
Finance	Other long-term liabilities	3,520		4,654
Total lease liabilities		$	221,631	$	233,470

The components of lease costs are as follows (in thousands):


		Year Ended		Year Ended
Classification		January 3, 2023		December 28, 2021
Operating lease cost	Occupancy, other restaurant operating costs, general and administrative expenses, and pre-opening costs	$	38,514	$	39,075
	Closure costs, loss on disposals and other	3,071		1,598
Finance lease cost
Amortization of lease assets	Depreciation and amortization	2,250		2,128
Interest on lease liabilities	Interest expense, net	401		487
		44,236		43,288
Sublease income	Franchising royalties and fees, and other	(3,242)		(1,832)
Total lease cost, net		$	40,994	$	41,456

Lease term and discount rate are as follows:


	January 3, 2023		December 28, 2021
Weighted average remaining lease term (years):
Operating	7.9		8.1
Finance	2.6		3.4
Weighted average discount rate:
Operating	8.0	%	8.2	%
Finance	6.4	%	6.5	%

Supplemental disclosures of cash flow information related to leases are as follows (in thousands):


Cash paid for lease liabilities:	2022		2021
Operating leases	$	45,158	$	42,231
Finance leases	2,391		2,413
	$	47,549	$	44,644
Right-of-use assets obtained in exchange for new lease liabilities:
Operating leases	$	19,584	$	15,642
Finance leases	1,346		701
	$	20,930	$	16,343

Schedule of Future Minimum Lease Payments for Finance Leases

Future minimum lease payments required under existing leases as of January 3, 2023 are as follows (in thousands):


	Operating Leases		Finance Leases		Total
2023	$	38,869	$	2,591	$	41,460
2024	43,107		2,350		45,457
2025	41,592		1,119		42,711
2026	37,879		37		37,916
2027	33,483		34		33,517
Thereafter	94,198		64		94,262
Total lease payments	289,128		6,195		295,323
Less: Imputed interest	73,227		465		73,692
Present value of lease liabilities	$	215,901	$	5,730	$	221,631

Schedule of Future Minimum Lease Payments for Operating Leases

Future minimum lease payments required under existing leases as of January 3, 2023 are as follows (in thousands):


	Operating Leases		Finance Leases		Total
2023	$	38,869	$	2,591	$	41,460
2024	43,107		2,350		45,457
2025	41,592		1,119		42,711
2026	37,879		37		37,916
2027	33,483		34		33,517
Thereafter	94,198		64		94,262
Total lease payments	289,128		6,195		295,323
Less: Imputed interest	73,227		465		73,692
Present value of lease liabilities	$	215,901	$	5,730	$	221,631

Supplemental Disclosures to Consolidated Statements of Cash Flows (Tables)

12 Months Ended

Jan. 03, 2023

Supplemental Cash Flow Elements [Abstract]

Schedule of Supplemental Disclosures to Consolidated Statements of Cash Flows

The following table presents the supplemental disclosures to the Consolidated Statements of Cash Flows for 2022, 2021 and 2020 (in thousands):


	2022		2021		2020
Interest paid (net of amounts capitalized)	$	1,500	$	1,400	$	2,500
Income taxes paid (refunded)	123		106		(66)
Purchases of property and equipment accrued in accounts payable	5,640		5,335		891

Business and Summary of Significant Accounting Policies - Business (Details)	12 Months Ended
	Jan. 03, 2023 restaurant state segment	Dec. 28, 2021 restaurant	Dec. 29, 2020 restaurant
Description of business and summary of significant accoutning policies
Number of states in which Noodles & Company operates \| state	31
Number of operating segments \| segment	1
Number of reportable segments \| segment	1
Company-owned
Description of business and summary of significant accoutning policies
Number of restaurants \| restaurant	368
Franchise
Description of business and summary of significant accoutning policies
Number of restaurants \| restaurant	93	76	76

Business and Summary of Significant Accounting Policies - Cash and Cash Equivalents (Details) $ in Millions	Jan. 03, 2023 USD ($)
Receivables from credit card processors
Cash and Cash Equivalents [Line Items]
Cash equivalents	$ 1.0

Business and Summary of Significant Accounting Policies - Accounts Receivable (Details) - USD ($)	Jan. 03, 2023	Dec. 28, 2021
Accounting Policies [Abstract]
Allowance for doubtful accounts	$ 0	$ 0

Business and Summary of Significant Accounting Policies - Inventories (Details) - USD ($) $ in Thousands	Jan. 03, 2023	Dec. 28, 2021
Inventory [Line Items]
Inventories	$ 10,044	$ 9,404
Smallwares Inventory
Inventory [Line Items]
Inventories	$ 6,500	$ 6,300

Business and Summary of Significant Accounting Policies - Property and Equipment (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 03, 2023	Dec. 28, 2021	Dec. 29, 2020
Property, Plant and Equipment [Line Items]
Depreciation	$ 23.2	$ 22.3	$ 21.6
Internal payroll costs capitalized	0.4	0.2	0.2
Interest costs capitalized	$ 0.6	$ 0.3	$ 0.2
Leasehold Improvements \| Maximum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	20 years
Furniture and Fixtures \| Maximum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	15 years
Furniture and Fixtures \| Minimum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	3 years
Equipment \| Maximum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	7 years
Equipment \| Minimum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	3 years

Business and Summary of Significant Accounting Policies - Goodwill and Intangibles (Details) - USD ($)	12 Months Ended
	Jan. 03, 2023	Dec. 28, 2021	Dec. 29, 2020
Accounting Policies [Abstract]
Goodwill impairment charges	$ 0	$ 0	$ 0
Franchise rights \| Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted average remaining contractual term (in years)	3 years
Franchise rights \| Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted average remaining contractual term (in years)	10 years

Business and Summary of Significant Accounting Policies - Debt Issuance Costs (Details) - USD ($) $ in Millions	Jan. 03, 2023	Dec. 28, 2021
Accounting Policies [Abstract]
Debt issuance costs	$ 1.6	$ 1.3

Business and Summary of Significant Accounting Policies - Revenue Recognition and Franchise (Details) - restaurant	12 Months Ended
	Jan. 03, 2023	Dec. 28, 2021	Dec. 29, 2020
Franchisor Disclosure [Line Items]
Percent of gift cards expected to be unredeemed (percent)	13.00%
Gift card estimated redemption period	24 months
Number of restaurants closed	5	12	6
Franchise
Franchisor Disclosure [Line Items]
Number of restaurants	93	76	76
Number of restaurants opened during period	3	1	0
Number of restaurants closed	1	1	1
Number of company-owned restaurants acquired by franchisees	15		9

Business and Summary of Significant Accounting Policies - Advertising and Marketing Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 03, 2023	Dec. 28, 2021	Dec. 29, 2020
Accounting Policies [Abstract]
Advertising and marketing costs	$ 9.3	$ 7.7	$ 7.9

Supplemental Financial Information - Accounts Receivable (Details) - USD ($) $ in Thousands	Jan. 03, 2023	Dec. 28, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	$ 6,443	$ 3,958
Delivery program receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	2,027	1,467
Vendor rebate receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	801	695
Franchise Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	2,050	644
Other receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	$ 1,565	$ 1,152

Supplemental Financial Information - Prepaid Expenses and Other Assets (Details) - USD ($) $ in Thousands	Jan. 03, 2023	Dec. 28, 2021
Supplemental Financial Information [Abstract]
Prepaid occupancy related costs	$ 711	$ 73
Prepaid insurance	882	853
Current assets held for sale	0	3,514
Prepaid expenses	1,802	2,272
Other current assets	55	125
Prepaid expenses and other assets	$ 3,450	$ 6,837

Supplemental Financial Information - Property and Equipment (Details) - USD ($) $ in Thousands	Jan. 03, 2023	Dec. 28, 2021
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 371,843	$ 344,726
Accumulated depreciation and amortization	(242,457)	(225,450)
Property and equipment, net	129,386	119,276
Leasehold Improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	212,319	197,722
Furniture, fixtures and equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	152,786	140,698
Construction in progress
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 6,738	$ 6,306

Supplemental Financial Information - Accrued Payroll and Benefits (Details) - USD ($) $ in Thousands	Jan. 03, 2023	Dec. 28, 2021
Supplemental Financial Information [Abstract]
Accrued payroll and related liabilities	$ 5,004	$ 9,851
Accrued bonus	2,007	5,078
Insurance liabilities	2,208	3,671
Accrued payroll and benefits	$ 9,219	$ 18,600

Supplemental Financial Information - Accrued Expense and Other Liabilities (Details) - USD ($) $ in Thousands	Jan. 03, 2023	Dec. 28, 2021
Supplemental Financial Information [Abstract]
Gift card liability	$ 2,430	$ 2,850
Occupancy related	1,001	1,615
Utilities	1,612	1,302
Current portion of finance lease liability	2,210	1,956
Liabilities held for sale	0	1,671
Accrued interest	70	271
Insurance liabilities	415	393
Other restaurant expense accruals	1,128	995
Other corporate expense accruals	2,139	2,738
Accrued expenses and other current liabilities	$ 11,005	$ 13,791

Supplemental Financial Information - Assets and Liabilities Held for Sale (Details) $ in Thousands	12 Months Ended
	Dec. 28, 2021 USD ($) restaurant	Jan. 03, 2023 USD ($)
Assets
Current assets held for sale	$ 3,514	$ 0
Liabilities
Operating lease liabilities	1,671	$ 0
Other information
Write down related to assets held for sale	500
Warner Sale
Assets
Current assets, total	2,494
Operating lease assets	1,020
Current assets held for sale	3,514
Liabilities
Operating lease liabilities	1,671
Net assets held for sale	$ 1,843
Other information
Number of restaurants with write down related to sale \| restaurant	15
Write down related to assets held for sale	$ 500

Goodwill and Intangible Assets - Narrative (Details) - USD ($)	12 Months Ended
	Jan. 03, 2023	Dec. 28, 2021	Dec. 29, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill impairment charges	$ 0	$ 0	$ 0
Goodwill	7,154,000	7,154,000
Impairment charges related to non-amortized intangible assets	$ 0	$ 0	$ 0

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Goodwill and Intangible Assets - Intangible Assets (Details) - USD ($) $ in Thousands	Jan. 03, 2023	Dec. 28, 2021
Amortized intangible assets:
Reacquired franchise rights	$ 933	$ 933
Accumulated amortization	(560)	(493)
Amortized intangible assets, net	373	440
Non-amortized intangible assets:
Trademark rights	235	228
Intangibles, net	$ 608	$ 668

Goodwill and Intangible Assets - Estimated Aggregate Future Amortization Expense (Details) - USD ($) $ in Thousands	Jan. 03, 2023	Dec. 28, 2021
Estimated aggregate future amortization expense
2023	$ 67
2024	66
2025	66
2026	52
2027	43
Thereafter	79
Amortized intangible assets, net	$ 373	$ 440

Long-Term Debt - Narrative (Details) - USD ($)		3 Months Ended	12 Months Ended
Long-Term Debt - Narrative (Details) - USD ($)	Jul. 27, 2022	Sep. 27, 2022	Jan. 03, 2023	Dec. 28, 2021	Dec. 29, 2020	Nov. 20, 2019	May 09, 2018
Debt Instrument [Line Items]
Interest expense			$ 2,445,000	$ 2,082,000	$ 3,146,000
Amortization of debt issuance costs			723,000	444,000	371,000
2018 Credit Facility
Debt Instrument [Line Items]
Unamortized debt issuance costs			1,600,000
Indebtedness			47,700,000
Letters of credit outstanding			3,000,000
Interest expense			2,400,000	2,100,000	3,100,000
Amortization of debt issuance costs			$ 400,000	$ 400,000	$ 400,000
2018 Credit Facility \| Minimum
Debt Instrument [Line Items]
Interest rate during period			2.35%
2018 Credit Facility \| Maximum
Debt Instrument [Line Items]
Interest rate during period			8.75%
2018 Credit Facility \| SOFR \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	1.50%
2018 Credit Facility \| SOFR \| Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	2.50%
2018 Credit Facility \| Term loan
Debt Instrument [Line Items]
Aggregate principal amount							$ 25,000,000
2018 Credit Facility \| Revolving credit facility
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 125,000,000					$ 100,000,000	65,000,000
Write off of Deferred Debt Issuance Cost		$ 300,000
2018 Credit Facility \| Letter of credit
Debt Instrument [Line Items]
Maximum borrowing capacity							15,000,000
2018 Credit Facility \| Swingline subfacility
Debt Instrument [Line Items]
Maximum borrowing capacity							$ 10,000,000

Restaurant Impairments, Closure Costs and Asset Disposals - Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2023	Dec. 28, 2021	Dec. 29, 2020
Restructuring and Related Activities [Abstract]
Restaurant impairments	$ 1,362	$ 3,424	$ 4,113
Closure costs	1,285	1,239	535
Loss on disposal of assets and other	3,517	1,064	1,892
Restaurant impairments, closure costs and asset disposals	$ 6,164	$ 5,727	$ 6,540

Restaurant Impairments, Closure Costs and Asset Disposals - Narrative (Details) $ in Millions	12 Months Ended
	Jan. 03, 2023 USD ($) restaurant	Dec. 28, 2021 USD ($) restaurant	Dec. 29, 2020 USD ($) restaurant
Restructuring and Related Activities [Abstract]
Number of restaurants impaired \| restaurant	4	6	8
Loss on disposal	$ 0.3
Write down related to assets held for sale		$ 0.5
Number of restaurants closed \| restaurant	5	12	6
Offset adjustment to closure costs related to lease terminations	$ (0.1)	$ 0.2	$ 0.6
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal, Statement of Income or Comprehensive Income [Extensible Enumeration]	Restaurant impairments, closure costs and asset disposals

Income Taxes - Components of Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2023	Dec. 28, 2021	Dec. 29, 2020
Current tax provision:
Federal	$ 0	$ 0	$ 0
State	77	41	44
Total current tax provision	77	41	44
Deferred tax (benefit) provision:
Federal	(27)	23	30
State	(13)	6	10
Total deferred tax provision (benefit)	(40)	29	40
Total provision for income taxes	$ 37	$ 70	$ 84

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Income Taxes - Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2023	Dec. 28, 2021	Dec. 29, 2020
Income Tax Disclosure [Abstract]
Federal income tax (benefit) provision at federal rate	$ (688)	$ 784	$ (4,867)
State income tax (benefit) provision, net of federal tax	(112)	162	(1,191)
Other permanent differences	368	(17)	288
Tax credits	(1,608)	(1,297)	(390)
Change in valuation allowance	1,558	244	6,104
Tax rate change	0	6	(25)
Deferred tax asset write-off	320	207	157
Other items, net	199	(19)	8
Total provision for income taxes	$ 37	$ 70	$ 84
Effective income tax rate	(1.10%)	1.90%	(0.40%)

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Jan. 03, 2023	Dec. 28, 2021
Income Tax Disclosure [Abstract]
Deferred tax assets	$ 113,054	$ 110,098
Deferred tax liabilities	(65,961)	(64,603)
Total deferred tax assets	47,093	45,495
Valuation allowance	(47,322)	(45,764)
Net deferred tax liabilities	$ (229)	$ (269)

Income Taxes - Components of Deferred Income Taxes (Details) - USD ($) $ in Thousands	Jan. 03, 2023	Dec. 28, 2021
Deferred tax assets (liabilities):
Loss carry forwards	$ 39,339	$ 37,534
Deferred franchise revenue	2,411	1,128
Property, equipment and intangible assets	(14,802)	(11,821)
Stock-based compensation	1,970	1,676
Tax credit carry forwards	7,231	5,624
Interest expense	617	0
Inventory smallwares	(1,700)	(1,646)
Other accrued expenses	391	1,154
Operating lease assets	(49,459)	(51,136)
Operating lease liabilities	59,747	61,844
Other	1,348	1,138
Total deferred tax assets	47,093	45,495
Valuation allowance	(47,322)	(45,764)
Net deferred tax liabilities	$ (229)	$ (269)

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	Jan. 03, 2023	Dec. 28, 2021
Operating Loss Carryforwards [Line Items]
Valuation allowance	$ (47,322)	$ (45,764)
Federal
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	153,500	$ 145,000
Operating loss carryforwards subject to expiration	106,800
Operating loss carryforwards indefinite lived	$ 46,700

Stockholders' Equity (Details) - USD ($) $ / shares in Units, $ in Millions	Jan. 06, 2021	Feb. 08, 2017	Jan. 03, 2023	Dec. 28, 2021
Class of Stock [Line Items]
Shares of stock authorized			181,000,000
Common stock authorized (in shares)			180,000,000	180,000,000
Common stock, par value			$ 0.01	$ 0.01
Preferred stock authorized (in shares)			1,000,000	1,000,000
Preferred stock, par value			$ 0.01	$ 0.01
L Catterton agreement warrants
Class of Stock [Line Items]
Warrants term		5 years
Number of shares called by warrants		1,913,793
Warrant exercise price (USD per share)		$ 4.35
Securities Purchase Agreement - L Catterton
Class of Stock [Line Items]
Proceeds from securities purchase agreement		$ 18.5
Class A common stock
Class of Stock [Line Items]
Common stock authorized (in shares)			150,000,000
Common stock, par value			$ 0.01
Common shares issued upon exercise of warrants	837,948
Class A common stock \| Securities Purchase Agreement - L Catterton
Class of Stock [Line Items]
Common stock, par value		$ 0.01
Common shares into which preferred stock can be converted (shares)		4,252,873
Class B common stock
Class of Stock [Line Items]
Common stock authorized (in shares)			30,000,000
Common stock, par value			$ 0.01
Preferred stock
Class of Stock [Line Items]
Preferred stock authorized (in shares)			1,000,000
Preferred stock, par value			$ 0.01
Preferred stock \| Securities Purchase Agreement - L Catterton
Class of Stock [Line Items]
Number of shares sold		18,500
Price per share (USD per share)		$ 1,000

Stock-Based Compensation - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 03, 2023	Dec. 28, 2021	Dec. 29, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for grant	1,500,000
Unrecognized compensation cost	$ 7.4
Period for recognition of compensation cost	2 years 4 months 24 days
Stock options granted (in share)	0	0	0
Estimated average forfeiture rate (percent)	21.00%
Stock options vested (in shares)	57,147	90,590	120,349
Estimated fair value of stock options vested	$ 0.3	$ 1.1	$ 0.8
General and Administrative Expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 4.4	4.3	2.6
Restricted share units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted share units vested (in shares)	393,062
Estimated fair value of restricted share units vested	$ 2.2
Performance Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 0.9	$ 1.5	$ 0.0
Performance period	3 years
Performance Stock Units \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Eligible to vest range (percent)	0.00%
Performance Stock Units \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Eligible to vest range (percent)	200.00%
Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based awards term	ten years
Share-based awards vesting period	4 years
General Manager (GM) Equity Program
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based awards vesting period	3 years

Stock-Based Compensation - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 03, 2023	Dec. 28, 2021	Dec. 29, 2020
Stock Options
Outstanding, beginning balance (in shares)	783,412
Granted (in shares)	0	0	0
Forfeited or expired (in shares)	(90,807)
Exercised (in shares)	0
Outstanding, ending balance (in shares)	692,605	783,412
Vested and expected to vest	686,785
Exercisable	657,625
Weighted Average Exercise Price
Outstanding, beginning of period (USD per share)	$ 12.26
Granted (USD per share)	0
Forfeited or expired (USD per share)	12.07
Exercised (USD per share)	0
Outstanding, end of period (USD per share)	12.36	$ 12.26
Vested and expected to vest (USD per share)	12.40
Exercisable (USD per share)	$ 12.62
Weighted- Average Remaining Contractual Term
Outstanding	3 years 11 months 8 days
Vested and expected to vest	3 years 11 months 1 day
Exercisable	3 years 9 months 18 days
Aggregate Intrinsic Value
Outstanding	$ 141
Vested and expected to vest	141
Exercisable	$ 141

Stock-Based Compensation - Non-vested Restricted Share Unit Activity (Details) - Restricted share units	12 Months Ended
	Jan. 03, 2023 $ / shares shares
Restricted Share Units
Beginning balance (in shares) \| shares	1,164,827
Granted (in shares) \| shares	1,678,080
Vested (in shares) \| shares	(393,062)
Forfeited (in shares) \| shares	(126,171)
Ending balance (in shares) \| shares	2,323,674
Weighted-Average Grant Date Fair Value
Beginning balance (USD per share) \| $ / shares	$ 8.23
Granted (USD per share) \| $ / shares	5.57
Vested (USD per share) \| $ / shares	7.51
Forfeited (USD per share) \| $ / shares	6.39
Ending balance (USD per share) \| $ / shares	$ 6.45

Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 03, 2023	Dec. 28, 2021	Dec. 29, 2020
Earnings Per Share [Abstract]
Net income (loss) attributable to common stockholders	$ (3,314)	$ 3,665	$ (23,259)
Shares:
Basic weighted average shares outstanding (in shares)	45,913,787	45,483,029	44,272,474
Dilutive stock options and warrants (in shares)	0	642,357	0
Diluted weighted average number of shares outstanding (in shares)	45,913,787	46,125,386	44,272,474
Earnings per share:
Basic EPS (USD per share)	$ (0.07)	$ 0.08	$ (0.53)
Diluted EPS (USD per share)	$ (0.07)	$ 0.08	$ (0.53)
Anti-dilutive securities excluded from computation of diluted earnings per share	2,402,238	503,142	3,175,472

Employee Benefit Plans (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended			115 Months Ended
	Jan. 03, 2023	Dec. 28, 2021	Dec. 29, 2020	Jan. 03, 2023
Employee Benefit Plans [Line Items]
Required employee age	21 years
Percentage of participants contributions vested	100.00%
Employer matching contribution	25.00%
Participant deferred compensation percentage for match	4.00%
Matching contribution expense	$ 400	$ 300	$ 100
ESPP
Employee Benefit Plans [Line Items]
Maximum employee salary percentage	15.00%			15.00%
Offering date percentage	85.00%
Purchase date percentage	85.00%
Number of shares available for issuance	750,000			750,000
Shares issued under ESPP	40,838			267,729
Shares remaining for future issuance	482,271			482,271
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	3.31%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term	3 months
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate	66.40%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%
Weighted-average fair value per share at grant date (USD per share)	$ 1.12
Compensation expense	$ 46
Other assets
Employee Benefit Plans [Line Items]
Deferred compensation plan asset	700	2,500		$ 700
Accrued expenses and other current liabilities
Employee Benefit Plans [Line Items]
Deferred compensation plan liability	$ 700	$ 500		$ 700

Leases - Narrative (Details) $ in Millions	12 Months Ended
Leases - Narrative (Details) $ in Millions	Jan. 03, 2023 USD ($) lease	Dec. 28, 2021 USD ($) lease	Dec. 29, 2020 USD ($)
Lessee, Lease, Description [Line Items]
Base lease term (in years)	10 years
Operating lease expense	$ 38.5	$ 39.1	$ 39.9
Number of restaurant lease assets impaired \| lease	2	1
Right-of-use asset impairment charges	$ 0.2	$ 0.1
Options to extend lease term included in operating lease payments	98.6
Minimum lease payments for leases signed but not yet commenced	$ 17.8
Minimum
Lessee, Lease, Description [Line Items]
Lease extension term (in years)	5 years
Maximum
Lessee, Lease, Description [Line Items]
Lease extension term (in years)	15 years

Leases - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Jan. 03, 2023	Dec. 28, 2021
Assets
Operating lease assets, net	$ 183,392	$ 188,440
Finance lease assets, net	5,258	6,394
Total leased assets	$ 188,650	$ 194,834
Finance lease assets, line item [Extensible Enumeration]	Property and equipment, net	Property and equipment, net
Liabilities
Current operating lease liabilities	$ 28,581	$ 26,617
Current portion of finance lease liability	2,210	1,956
Long-term operating lease liabilities	187,320	200,243
Long-term finance lease liabilities	3,520	4,654
Total lease liabilities	$ 221,631	$ 233,470
Current finance lease liabilities, line item [Extensible Enumeration]	Accrued expenses and other current liabilities	Accrued expenses and other current liabilities
Long-term finance lease liabilities, line item [Extensible Enumeration]	Other long-term liabilities	Other long-term liabilities

Leases - Components of Lease Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2023	Dec. 28, 2021
Lease Cost
Operating lease cost	$ 38,514	$ 39,075
Closure costs, loss on disposals and other	3,071	1,598
Finance lease cost - Amortization of lease assets	2,250	2,128
Finance lease cost - Interest on lease liabilities	401	487
Operating and finance lease costs	44,236	43,288
Sublease income	(3,242)	(1,832)
Total lease cost, net	$ 40,994	$ 41,456

Leases - Future Minimum Lease Payments (Details) $ in Thousands	Jan. 03, 2023 USD ($)
Operating Leases
2023	$ 38,869
2024	43,107
2025	41,592
2026	37,879
2027	33,483
Thereafter	94,198
Total lease payments	289,128
Less: Imputed interest	73,227
Present value of lease liabilities	215,901
Finance Leases
2023	2,591
2024	2,350
2025	1,119
2026	37
2027	34
Thereafter	64
Total lease payments	6,195
Less: Imputed interest	465
Present value of lease liabilities	5,730
Total
2023	41,460
2024	45,457
2025	42,711
2026	37,916
2027	33,517
Thereafter	94,262
Total lease payments	295,323
Less: Imputed interest	73,692
Present value of lease liabilities	$ 221,631

Leases - Lease Term and Discount Rate (Details)	Jan. 03, 2023	Dec. 28, 2021
Leases [Abstract]
Weighted average remaining lease term - operating leases (in years)	7 years 10 months 24 days	8 years 1 month 6 days
Weighted average remaining lease term - finance leases (in years)	2 years 7 months 6 days	3 years 4 months 24 days
Weighted average discount rate - operating leases (percent)	8.00%	8.20%
Weighted average discount rate - finance leases (percent)	6.40%	6.50%

Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2023	Dec. 28, 2021
Leases [Abstract]
Cash paid for lease operating liabilities	$ 45,158	$ 42,231
Cash paid for lease finance liabilities	2,391	2,413
Cash paid for lease liabilities	47,549	44,644
Right-of-use assets obtained in exchange for new operating lease liabilities	19,584	15,642
Right-of-use assets obtained in exchange for new finance lease liabilities	1,346	701
Right-of-use assets obtained in exchange for new lease liabilities	$ 20,930	$ 16,343

Supplemental Disclosures to Consolidated Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2023	Dec. 28, 2021	Dec. 29, 2020
Supplemental Cash Flow Elements [Abstract]
Interest paid (net of amounts capitalized)	$ 1,500	$ 1,400	$ 2,500
Income taxes paid (refunded)	123	106	(66)
Purchases of property and equipment accrued in accounts payable	$ 5,640	$ 5,335	$ 891

Related Party Transactions (Details)	12 Months Ended
Related Party Transactions (Details)	Jan. 03, 2023
Securities Purchase Agreement \| Mill Road
Related Party Transaction [Line Items]
Stock ownership threshold for board member designation (percent)	10.00%

Revenue Recognition - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 03, 2023	Dec. 28, 2021	Dec. 29, 2020
Disaggregation of Revenue [Line Items]
Gift card liability, current	$ 2,430	$ 2,850
Revenue recognized for redemption of gift cards	3,400	3,200	$ 3,500
Gift card breakage	$ 500	300	300
Period in which initial fees received from franchisees will be recognized as revenue	20 years
Deferred revenue	$ 300	400
Initial fees from franchisees
Disaggregation of Revenue [Line Items]
Revenue recognized that was included in contract liability	100	100	$ 100
Accrued expenses and other current liabilities
Disaggregation of Revenue [Line Items]
Gift card liability, current	2,400	2,800
Other long-term liabilities
Disaggregation of Revenue [Line Items]
Gift card liability, non-current	$ 700	$ 600

Revenue Recognition - Performance Obligation (Details) $ in Millions	Jan. 03, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Performance obligation	$ 0.1
Performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Performance obligation	$ 0.1
Performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Performance obligation	$ 0.1
Performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Performance obligation	$ 0.1
Performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Performance obligation	$ 0.1
Performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Performance obligation	$ 0.9
Performance obligation, period