Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Jan. 02, 2018	Mar. 06, 2018	Jun. 28, 2016
Document Information [Line Items]
Entity Registrant Name	NOODLES & Co
Entity Central Index Key	0001275158
Current Fiscal Year End Date	--01-02
Entity Filer Category	Accelerated Filer
Document Type	10-K
Document Period End Date	Jan. 02, 2018
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 61.4
Class A Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		39,605,699
Class B Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		1,522,098

Consolidated Balance Sheets - USD ($) $ in Thousands	Jan. 02, 2018	Jan. 03, 2017
Assets
Cash and cash equivalents	$ 3,361	$ 1,837
Accounts receivable	2,434	5,438
Inventories	9,929	11,285
Prepaid expenses and other assets	6,258	6,972
Income tax receivable	76	256
Total current assets	22,058	25,788
Property and equipment, net	152,593	173,533
Goodwill	6,400	6,400
Intangibles, net	1,565	1,715
Other assets, net	2,617	2,025
Total long-term assets	163,175	183,673
Total assets	185,233	209,461
Current liabilities:
Accounts payable	10,929	10,601
Accrued payroll and benefits	11,719	10,723
Accrued expenses and other current liabilities	21,221	27,709
Total current liabilities	43,869	49,033
Long-term debt, net	57,624	84,676
Deferred rent	38,872	44,929
Deferred tax liabilities, net	416	435
Other long-term liabilities	8,591	4,570
Total liabilities	149,372	183,643
Preferred stock—$0.01 par value, 1,000,000 shares authorized and undesignated as of January 2, 2018 and January 3, 2017; no shares issued or outstanding	0	0
Stockholders’ equity:
Common stock—$0.01 par value, authorized 180,000,000 shares as of January 2, 2018 and January 3, 2017; 43,550,329 issued and 41,126,458 outstanding as of January 2, 2018 and 30,300,925 issued and 27,877,054 outstanding as of January 3, 2017	436	303
Treasury stock, at cost, 2,423,871 shares as of January 2, 2018 and January 3, 2017, respectively	(35,000)	(35,000)
Additional paid-in capital	171,613	124,272
Accumulated other comprehensive loss	0	(51)
Accumulated deficit	(101,188)	(63,706)
Total stockholders’ equity	35,861	25,818
Total liabilities and stockholders’ equity	$ 185,233	$ 209,461

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jan. 02, 2018	Jan. 03, 2017
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	43,550,329	30,300,925
Common stock, shares, outstanding	41,126,458	27,877,054
Treasury Stock, Shares	2,423,871	2,423,871

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
Consolidated Statements of Income - USD ($) $ in Thousands	Jan. 02, 2018	Jan. 03, 2017	Dec. 29, 2015
Revenue:
Restaurant revenue	$ 451,599	$ 482,544	$ 450,482
Franchising royalties and fees	4,893	4,930	4,969
Total revenue	456,492	487,474	455,451
Restaurant operating costs (exclusive of depreciation and amortization shown separately below):
Cost of sales	121,473	130,630	120,455
Labor	150,161	161,219	143,145
Occupancy	51,877	55,912	50,300
Other restaurant operating costs	64,091	73,011	63,549
General and administrative	39,746	55,654	37,244
Depreciation and amortization	24,613	28,134	27,802
Pre-opening	935	3,131	4,407
Restaurant impairments, closure costs and asset disposals	37,446	47,311	29,616
Total costs and expenses	490,342	555,002	476,518
Loss from operations	(33,850)	(67,528)	(21,067)
Interest expense, net	3,839	2,916	1,432
Loss before income taxes	(37,689)	(70,444)	(22,499)
(Benefit) provision for income taxes	(207)	1,233	(8,734)
Net loss	(37,482)	(71,677)	(13,765)
Accretion of preferred stock to redemption value	(7,967)	0	0
Net loss attributable to common stockholders	$ (45,449)	$ (71,677)	$ (13,765)
Earnings per share of Class A and Class B common stock, combined:
Basic (USD per share)	$ (1.20)	$ (2.58)	$ (0.48)
Diluted (USD per share)	$ (1.20)	$ (2.58)	$ (0.48)
Weighted average shares of Class A and Class B common stock outstanding, combined:
Basic (in shares)	37,759,497	27,808,708	28,938,901
Diluted (in shares)	37,759,497	27,808,708	28,938,901

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2018	Jan. 03, 2017	Dec. 29, 2015
Net loss	$ (37,482)	$ (71,677)	$ (13,765)
Foreign currency translation adjustments	(109)	83	(134)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment from AOCI, Realized upon Sale or Liquidation, Net of Tax	109	(83)	134
Other comprehensive (loss) income:
Comprehensive loss	$ (37,591)	$ (71,594)	$ (13,899)

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

Total

Common Stock [Member]

Treasury Stock [Member]

Additional Paid-in Capital [Member]

Accumulated Other Comprehensive Loss [Member]

Retained Earnings (Accumulated Deficit) [Member]

Temporary Equity [Member]

Class B Common Stock [Member]

L Catterton [Member]

Additional Paid-in Capital [Member]

L Catterton [Member]

Temporary Equity [Member]

Mill Road Capital II, L.P. [Member]

Common Stock [Member]

Mill Road Capital II, L.P. [Member]

Additional Paid-in Capital [Member]

Beginning balance, shares at Dec. 30, 2014

29,820,340

67,586

Beginning balance at Dec. 30, 2014

$ 140,115

$ 298

$ (2,848)

$ 120,929

$ 0

$ 21,736

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

Proceeds from exercise of stock options, warrants and employee stock purchase plan (in shares)

^[1]

318,332

Proceeds from exercise of stock options, warrants and employee stock purchase plan

952

$ 3

^[1]

949

Treasury shares acquired (in shares)

2,356,285

Treasury shares acquired, net

(35,000)

$ (32,152)

(2,848)

Stock-based compensation expense

1,698

Other

(94)

Net loss

(13,765)

Other comprehensive income (loss)

(134)

Ending balance at Dec. 29, 2015

93,772

$ 301

^[1],[2]

$ (35,000)

120,634

(134)

7,971

Ending balance, shares at Dec. 29, 2015

30,138,672

^[1]

2,423,871

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

Proceeds from exercise of stock options, warrants and employee stock purchase plan (in shares)

^[1]

162,253

Proceeds from exercise of stock options, warrants and employee stock purchase plan

1,100

$ 2

^[1]

1,098

Stock-based compensation expense

2,540

Net loss

(71,677)

Other comprehensive income (loss)

Ending balance at Jan. 03, 2017

25,818

$ 303

^[1],[2]

$ (35,000)

124,272

(51)

(63,706)

Ending balance, shares at Jan. 03, 2017

30,300,925

^[1]

2,423,871

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

Proceeds from exercise of stock options, warrants and employee stock purchase plan (in shares)

123,291

^[1]

8,873,240

Proceeds from exercise of stock options, warrants and employee stock purchase plan

$ 1

^[1]

$ 6,056

$ 10,533

$ 29,110

$ 89

$ 29,021

Conversion of preferred stock to L Catterton (in shares)

4,252,873

Conversion of preferred stock to L Catterton

18,500

$ 43

18,457

$ (18,500)

Accretion of preferred stock

7,967

$ 7,967

Stock-based compensation expense

1,692

Net loss

(37,482)

Other comprehensive income (loss)

Ending balance at Jan. 02, 2018

$ 35,861

$ 436

$ (35,000)

$ 171,613

$ 0

$ (101,188)

Ending balance, shares at Jan. 02, 2018

43,550,329

2,423,871

1,522,098

[1]	Unless otherwise noted, activity relates to Class A common stock
[2]	Includes 1,522,098 shares of Class B common stock

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2018	Jan. 03, 2017	Dec. 29, 2015
Operating activities
Net loss	$ (37,482)	$ (71,677)	$ (13,765)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	24,613	28,134	27,802
Deferred income taxes, net	(228)	1,099	(8,878)
Restaurant impairments, closure costs and asset disposals	30,859	45,536	28,927
Amortization of debt issuance costs	465	140	98
Stock-based compensation	1,514	2,319	1,469
Loss on liquidation of Canadian subsidiary	70	0	0
Gain on insurance proceeds received for property damage	0	(494)	0
Changes in operating assets and liabilities:
Accounts receivable	2,976	(443)	(437)
Inventories	(387)	(790)	(1,058)
Prepaid expenses and other assets	332	162	(1,025)
Accounts payable	(1,302)	(2,440)	2,794
Deferred rent	1,597	5,328	7,143
Income taxes	180	564	(193)
Accrued expenses and other liabilities	(19,105)	17,299	1,629
Net cash provided by operating activities	4,102	24,737	44,506
Investing activities
Purchases of property and equipment	(20,828)	(43,335)	(50,093)
Acquisitions of franchise restaurants	0	0	(628)
Insurance proceeds received for property damage	0	578	0
Net cash used in investing activities	(20,828)	(42,757)	(50,721)
Financing activities
Net (repayments) borrowings from swing line loan	(96)	(1,649)	1,846
Proceeds from borrowings on long-term debt	10,532	19,800	55,600
Payments on long-term debt	(37,015)	(1,000)	(16,700)
Debt issuance costs	(938)	(347)	(249)
Issuance of preferred stock and common stock warrants, net of transaction expenses	16,589	0	0
Issuance of common stock, net of transaction expenses	29,110	0	0
Acquisition of treasury stock	0	0	(35,000)
Proceeds from exercise of stock options and employee stock purchase plan	83	1,100	952
Other financing activities	0	0	(94)
Net cash provided by financing activities	18,265	17,904	6,355
Effect of exchange rate changes on cash	(15)	41	(134)
Net increase (decrease) in cash and cash equivalents	1,524	(75)	6
Cash and cash equivalents
Beginning of year	1,837	1,912	1,906
End of year	$ 3,361	$ 1,837	$ 1,912

Business and Summary of Significant Accounting Policies

12 Months Ended

Jan. 02, 2018

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 2, 2018, the Company had 412 company-owned restaurants and 66 franchise restaurants in 29 states and the District of Columbia. 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.

As permitted by the SEC under Release No. 34-78041, the Company has used Inline eXtensible Business Reporting Language (Inline XBRL) to provide its consolidated financial statements to the SEC. This information is not part of the financial statements and is unaudited.

Fiscal Year

The Company operates on a 52- or 53-week fiscal year ending on the Tuesday closest to December 31. Fiscal year 2017 and 2015, which ended on January 2, 2018 and December 29, 2015, respectively, each contained 52 weeks, and fiscal year 2016, which ended on January 3, 2017, contained 53 weeks.

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 2, 2018 and January 3, 2017 were $1.0 million and $1.1 million, respectively, and were offset on the Consolidated Balance Sheets by outstanding checks. Book overdrafts, which are outstanding checks in excess of cash and cash equivalents, 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 tenant improvement receivables and vendor rebates, as well as amounts due from franchisees and other miscellaneous receivables arising from the normal course of business. The Company believes all amounts to be collectible. Accordingly, no allowance for doubtful accounts has been recorded as of January 2, 2018 or January 3, 2017.

Inventories

Inventories consist of food, beverages, supplies and smallwares, and are stated at the lower of cost (first-in, first-out method) or market. 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 2, 2018 and January 3, 2017, smallwares inventory of $6.7 million and $7.3 million, respectively, were 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 assured to be exercised. Depreciation and amortization expense on property and equipment, including assets under capital lease, was $24.5 million, $28.0 million and $27.7 million in 2017, 2016 and 2015, 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 $0.9 million, $2.4 million and $3.0 million in 2017, 2016 and 2015, 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 $0.2 million in 2017 and $0.3 million in both 2016 and 2015.

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. Step one of the impairment test is based upon a comparison of the carrying value of net assets, including goodwill balances, to the fair value of net assets. Fair value is measured using a combination of the income approach and the market approach. The income approach consists of utilizing the discounted cash flow method that incorporates the Company’s estimates of future revenues and costs, discounted using a risk-adjusted discount rate. The Company’s estimates used in the income approach are consistent with the plans and estimates used to manage operations. The market approach utilizes multiples of profit measures to estimate the fair value of the assets. The Company evaluates all methods to ensure reasonably consistent results. Additionally, the Company evaluates the key input factors in the model used to determine whether a moderate change in any input factor or combination of factors would significantly change the results of the tests. Based on the Company’s analysis, no impairment charges were recognized on goodwill for the fiscal years ended 2017, 2016 and 2015.

However, an impairment charge may be triggered in the future if cash flows of the Company’s restaurants decline significantly, or if there are significant adverse changes in the operating environment of the restaurant industry.

Intangibles, net

Intangibles, net consists primarily of reacquired franchise rights, favorable lease agreements, trademarks and transferable liquor licenses. The Company amortizes the fair value of reacquired franchise rights over the remaining contractual terms of the reacquired franchise area development agreements at the time of acquisition, which ranged from approximately eight years to 16 years as of January 2, 2018. The Company amortizes the fair value of favorable lease agreements over the remaining related lease terms at the time of the acquisition, which ranged from approximately two years to seven years as of January 2, 2018. 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). Transferable liquor licenses are carried at the lower of cost or fair value and are evaluated annually for impairment or whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.

Impairment of Long-Lived Assets

Long-lived assets are reviewed for impairment 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 2017, 2016 and 2015, 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 $1.2 million and $0.7 million, net of accumulated amortization, as of January 2, 2018 and January 3, 2017, 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 landlords for the reimbursement of tenant improvements and the Company generally has the right to offset rent due for tenant improvement receivables.

Revenue Recognition

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

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 6% of gift cards will not be redeemed, which is recognized ratably over the estimated redemption period of the gift card, approximately 18 months. The Company recognized gift card breakage in restaurant revenue of approximately $0.3 million in each of the fiscal years ended 2017, 2016 and 2015.

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 and are recognized in income when all material services or conditions relating to the sale of the franchise have been substantially performed or satisfied by the Company. Both franchise fees and development fees will generally be recognized upon the opening of a franchise restaurant or upon termination of the agreement(s) between the Company and the franchisee.

As of January 2, 2018, January 3, 2017 and December 29, 2015, there were 66, 75 and 70 franchise restaurants in operation, respectively. Franchisees opened three, six and 19 restaurants in 2017, 2016 and 2015, respectively.

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 aggregated $5.7 million, $10.0 million and $8.0 million in 2017, 2016 and 2015, 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. The lease term includes renewal options which are reasonably assured of being exercised and begins when the Company has control and possession of the leased property, which is typically before rent payments are due under the lease. The difference between the rent expense and rent paid is recorded as deferred rent in the Consolidated Balance Sheets. Rent expense for the period prior to the restaurant opening is reported in pre-opening costs in the Consolidated Statements of Operations. Tenant incentives used to fund leasehold improvements are recorded in deferred rent and amortized as a reduction of rent expense over the term of the lease. Certain leases contain rental provisions based on the sales of the underlying restaurants; the Company has determined that the amount of these provisions is immaterial.

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).

Foreign Currency Translation

In 2017, the Company ceased its Canadian operations and liquidated the related assets. The Canadian dollar was the functional currency for the Company’s Canadian restaurant operations. Assets and liabilities denominated in Canadian dollars were translated into U.S. dollars at exchange rates in effect as of the balance sheet dates. Income and expense accounts were translated using the average exchange rates prevailing throughout the period. Translation adjustments from currency exchange were recorded in accumulated other comprehensive income (loss) as a separate component of stockholders’ equity. Gains or losses from foreign currency transactions were recognized in the Consolidated Statements of Operations.

Recently Issued Accounting Pronouncements

In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606),” which supersedes the revenue recognition requirements in Accounting Standards Codification (“ASC”) 605, “Revenue Recognition.” This ASU is based on the principle that revenue is recognized to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The ASU also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. In August 2015, the FASB issued ASU No. 2015-14, which defers the effective date of the new revenue standard by one year, and would allow entities the option to early adopt the new revenue standard as of the original effective date. There have been multiple standards updates amending this guidance or providing corrections or improvements on issues in the guidance. The requirements for these standards relating to Topic 606 are effective for interim and annual periods beginning after December 15, 2017. This standard permits adoption using one of two transition methods, either the retrospective or modified retrospective transition method.

The Company will adopt these standards effective the first quarter of fiscal 2018 using the modified retrospective method.

The adoption of these standards will not impact the Company’s recognition of revenue from company-owned restaurants or its recognition of continuing royalty fees from franchisees, which are based on a percentage of restaurant revenues and are recognized in the period the related franchised restaurants’ sales occur. The adoption of the new revenue recognition standards will impact the Company’s accounting for initial fees charged to franchisees. The Company’s current accounting policy is to recognize initial franchise fees when when all material services or conditions relating to the sale of the franchise have been substantially performed or satisfied by the Company, which is generally when a new franchise restaurant opens. In accordance with the new guidance, the initial franchise services are not distinct from the continuing rights or services offered during the term of the franchise agreement, and will therefore be treated as a single performance obligation. As such, initial fees received will be recognized over the term of the related franchise agreement.

Although the standard will impact the manner in which we record revenue from initial fees, the Company does not believe this impact will be material to the Company’s Consolidated Statements of Operations. The cumulative catch-up adjustment to be recorded as deferred revenue upon adoption will be approximately $1.5 million. No impact to the Company’s Consolidated Statements of Cash Flows is expected as the initial fees will continue to be collected upon the restaurant opening date.

The Company is evaluating the impact of the standards on its disclosures of the Company’s revenues. Further, the Company is currently implementing internal controls related to the recognition and presentation of the Company’s revenues under these new standards.

In February 2016, the FASB issued ASU No. 2016-06, “Leases.” The pronouncement amends the existing accounting standards for lease accounting, including requiring lessees to recognize most leases on their balance sheet and making targeted changes to lessor accounting. This pronouncement will be effective for interim and annual periods beginning after December 15, 2018 (the Company’s first quarter of fiscal 2019), with early adoption permitted. The new leases standard requires a modified retrospective transition approach for all leases existing at, or entered into after, the date of initial application, with an option to use certain transition relief. The Company believes the adoption of ASU No. 2016-02 will have a significant impact on its consolidated balance sheets by significantly increasing its non-current assets and non-current liabilities in order to record the right of use assets and related lease liabilities for its existing operating leases. The Company is currently evaluating the impact the adoption of this accounting standard will have on its results of operations and cash flows and related disclosures.

Recently Adopted Accounting Pronouncements

In July 2015, the FASB issued ASU No. 2015-11, “Inventory (Topic 330).” The pronouncement was issued to simplify the measurement of inventory and changes the measurement from lower of cost or market to lower of cost and net realizable value. This pronouncement is effective for reporting periods beginning after December 15, 2016 (the Company’s first quarter of fiscal 2017) and is required to be adopted prospectively. The Company adopted this standard at the beginning of fiscal 2017 and the adoption did not have a material impact on the Company’s financial position or results of operations and cash flows.

In March 2016, the FASB issued ASU No. 2016-09, “Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting,” which is intended to simplify several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities and classification of awards on the statement of cash flows. The pronouncement is effective for annual periods beginning after December 15, 2016 (the Company’s first quarter of fiscal 2017) and interim periods therein. The Company adopted this standard at the beginning of fiscal 2017 and the adoption impacted our accounting for excess tax benefits and deficiencies as all excess tax benefits and deficiencies have been recognized within the provision (benefit) for income taxes line item in the Company’s Consolidated Statements of Operations in the period in which they occur (see Note 7, Income Taxes). The Company elected the prospective method of transition and, except as described above, the provisions of ASU 2016-09 did not have an impact on the Company’s consolidated financial position or results of operations.

Goodwill and Intangible Assets (Notes)

12 Months Ended

Jan. 02, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

The following table presents goodwill as of January 2, 2018 and January 3, 2017, (in thousands):



	2017		2016
Balance at beginning of year	$	6,400	$	6,400
Acquisitions	—		—
Balance at end of year	$	6,400	$	6,400

The Company has had no goodwill impairment losses in fiscal years 2017, 2016 or 2015.

The following table presents intangible assets subject to amortization as of January 2, 2018 and January 3, 2017, (in thousands):



	2017			2016
Amortized intangible assets:
Reacquired franchise rights	$	1,271		$	1,306
Favorable leases	150			185
Less accumulated amortization	(375		)	(277		)
	1,046			1,214
Non-amortized intangible assets:
Trademark rights and transferable liquor licenses	519			501
	$	1,565		$	1,715

The estimated aggregate future amortization expense as of January 2, 2018 is as follows, (in thousands):



2018	$	107
2019	105
2020	102
2021	102
2022	99
Thereafter	531
	$	1,046

No impairment charges were recorded related to non-amortized intangible assets in fiscal years 2017, 2016 or 2015.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Borrowings	12 Months Ended
Borrowings	Jan. 02, 2018
Debt Disclosure [Abstract]
Borrowings	Long-Term Debt The Company has a credit facility consisting of a credit line of $97.5 million, expiring in June 2019. As of January 2, 2018, the Company had $58.8 million of indebtedness and $3.3 million of letters of credit outstanding under the revolving line of credit. The Company’s ability to borrow funds pursuant to the revolving line of credit is further limited by the requirement that it comply with the revolving line of credit’s financial covenants upon the measurement dates specified therein. These financial covenants include a maximum lease-adjusted leverage ratio and a minimum consolidated fixed charge coverage ratio. The credit agreement also contains other customary covenants, including limitations on additional borrowings, acquisitions, dividend payments and lease commitments. On February 8, 2017, the Company entered into an amendment to its credit facility. Among other things, giving effect to the equity issuances completed during the first quarter of 2017, the amendment increased the interest rate, increased capital expenditure amounts related to restaurant growth and made certain other changes. On November 8, 2017, the Company entered into an amendment to its credit facility. Among other things, the amendment (i) increased the lease adjusted leverage ratios and decreased the fixed charge coverage ratios, (ii) increased the interest rate margin applicable to the total lease adjusted leverage levels at and above 3.75:1.00, (iii) added automatic and permanent reduction to the revolving credit facility by $2.5 million per quarter beginning with the fourth quarter of 2017, (iv) provided for a maturity date of June 4, 2019, (v) modified the capital expenditure covenant so that it applies to total capital expenditures and not only growth capital expenditures and permits total capital expenditures of up to $22.0 million in 2017 and $10.0 million per year thereafter, and (vi) made certain other changes. Borrowings under the agreement as amended bear interest, at the Company’s option, at either (i) LIBOR plus 2.50% to 3.75%, based on the lease-adjusted leverage ratio or (ii) the highest of the following rates plus 1.50% to 2.75%: (a) the federal funds rate plus 0.50%; (b) the Bank of America prime rate or (c) the one month LIBOR plus 1.00%. The credit facility includes a commitment fee of 0.35% to 0.55%, based on the lease-adjusted leverage ratio, per year on any unused portion of the credit facility. The credit facility bore interest at a range of 3.77% to 7.00% during 2017. The Company recorded interest expense of $3.8 million, $2.9 million and $1.4 million for 2017, 2016 and 2015, respectively, of which $0.5 million, $0.1 million, and $0.1 million was amortization of debt issuance costs in each of the respective years. As of January 2, 2018, the Company was in compliance with all of its debt covenants. The 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.

Fair Value Measurements	12 Months Ended
Fair Value Measurements	Jan. 02, 2018
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 term 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. Adjustments to the fair value of non-financial assets measured at fair value on a non-recurring basis as of January 2, 2018 and January 3, 2017 are discussed in Note 6, Restaurant Impairments, Closure Costs and Asset Disposals. Assets and Liabilities Measured at Fair Value 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

Closed Restaurant Reserve

12 Months Ended

Jan. 02, 2018

Restructuring and Related Activities [Abstract]

Closed Restaurant Reserve

losure Costs and Asset Disposals

The following table presents restaurant impairments, closure costs and asset disposals for fiscal years 2017, 2016 and 2015 (in thousands):



	2017		2016		2015
Restaurant impairments⁽¹⁾	$	16,154	$	41,615	$	25,436
Closure costs⁽¹⁾	20,052		2,251		3,076
Loss on disposal of assets and other ⁽²⁾	1,240		3,445		1,104
	$	37,446	$	47,311	$	29,616

_____________________________


(1)	Restaurant impairments and closure costs can include expenditures related to restaurants previously impaired or closed.


(2)	Included in loss on disposal of assets and other for the fiscal year 2016 is a $1.1 million charge to reduce capitalized labor and overhead as a result of the reduced growth for new restaurant development and a $0.5 million gain from insurance proceeds received for property damage in excess of the loss recognized.

Restaurant Impairments

During 2017, 2016 and 2015, 34 restaurants, 54 restaurants and 39 restaurants were identified as impaired, respectively. 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.

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. The fair value is determined based on a discounted cash flows analysis using a discount rate of 10% or at salvage value if expected cash flows are not material.

Restaurant Closures

During 2017, 2016 and 2015, the Company recognized $20.1 million, $2.3 million and $3.1 million of closure costs, respectively. The closure costs recognized during 2017 are primarily related to the 55 restaurants closed during the first quarter of 2017 and ongoing costs of restaurants closed in the fourth quarter of 2015. The closure costs recognized during 2016 are related to the ongoing costs of restaurants closed during 2015, and closure costs recognized during 2015 relate to the 16 restaurants closed in the fourth quarter of 2015. 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.

The measurement of an estimated closed restaurant operating lease liability is a Level 3 fair value measure. The Company provides for closed restaurant operating lease liabilities using a discount rate of 4.64% to calculate the present value of the remaining non-cancellable lease payments after the closing date, net of estimated subtenant income. The following table contains a summary of the changes in the liability for closed restaurants as of January 2, 2018 and January 3, 2017 (in thousands):



	2017			2016
Closed restaurant reserves, beginning of period	$	1,880		$	4,746
Additions—restaurant closing costs recognized and accretion	18,341			858
Decreases—payments	(12,042		)	(3,724		)
Closed restaurant reserves, end of period	$	8,179		$	1,880

As of January 2, 2018 and January 3, 2017, the current portion of the liability, $2.4 million and $0.9 million, respectively, is included in accrued expenses and other current liabilities, and the long-term portion, $5.8 million and $1.0 million, respectively, is included in other long-term liabilities in the Consolidated Balance Sheets.

Income Taxes

12 Months Ended

Jan. 02, 2018

Income Tax Disclosure [Abstract]

Income Taxes

The following table presents the domestic and foreign components of income (loss) before income taxes for 2017, 2016 and 2015 (in thousands):



	2017			2016			2015
Domestic loss	$	(42,047	)	$	(67,626	)	$	(21,674	)
Foreign income (loss)	4,358			(2,818		)	(825		)
	$	(37,689	)	$	(70,444	)	$	(22,499	)

The components of the provision (benefit) for income taxes are as follows for 2017, 2016 and 2015 (in thousands):



	2017			2016			2015
Current tax provision:
Federal	$	—		$	—		$	—
State	21			134			144
Foreign	—			—			—
	21			134			144
Deferred tax (benefit) provision:
Federal	(252		)	(1,979		)	(7,169		)
State	24			2,854			(1,495		)
Foreign	—			224			(214		)
	(228		)	1,099			(8,878		)
Total (benefit) provision for income taxes	$	(207	)	$	1,233		$	(8,734	)

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 2017, 2016 and 2015 (in thousands):



	2017			2016			2015
Federal income tax benefit at federal rate	$	(12,814	)	$	(23,740	)	$	(7,650	)
State income tax benefit, net of federal tax	(1,790		)	(2,975		)	(960		)
Other permanent differences	674			996			378
Foreign rate differential	(463		)	214			66
Tax credits	(808		)	(749		)	(423		)
Change in valuation allowance	(159		)	27,353			—
Tax rate change	13,632			—			—
Deferred tax asset write-off	2,618			—			—
Other items, net	(1,097		)	134			(145		)
(Benefit) provision for income taxes	$	(207	)	$	1,233		$	(8,734	)
Effective income tax rate	0.5		%	(1.8		)%	38.8		%

In 2017, 2016 and 2015, the Company did not recognize any tax benefits on option exercises at fair value in excess of those utilized to record stock-based compensation for book purposes.

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



	2017			2016
Deferred tax assets	$	47,027		$	43,853
Deferred tax liabilities	(11,632		)	(16,935		)
Total deferred tax liabilities	35,395			26,918
Valuation allowance	(35,811		)	(27,353		)
Net deferred tax liabilities	$	(416	)	$	(435	)

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):



	2017			2016
Deferred tax assets (liabilities):
Loss carry forwards	$	26,991		$	14,046
Deferred rent and franchise revenue	10,486			17,753
Property, equipment and intangible assets	(9,858		)	(14,130		)
Stock-based compensation	1,086			2,802
Tax credit carry forwards	3,123			2,636
Inventory smallwares	(1,774		)	(2,805		)
Other accrued expenses	4,320			5,022
Other	1,021			1,594
Total net deferred tax assets	35,395			26,918
Valuation allowance	(35,811		)	(27,353		)
Net deferred tax liabilities	$	(416	)	$	(435	)

For the year ended January 2, 2018, the Company determined that it was appropriate to maintain a valuation allowance of $35.8 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 intangibles. The Company will maintain this 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.

The Company closed all Canadian restaurants and discontinued foreign business operations during the year ended January 2, 2018. As a result, all Canadian deferred tax assets were written off against the previously recorded Canadian valuation allowance.

On December 22, 2017, the Tax Cuts and Jobs Act of 2017 (“Tax Act”) was signed into law making significant changes to the Internal Revenue Code that will impact the Company. For tax years after December 31, 2017, the corporate income tax rate is reduced from 34% to 21%. As a result of the change in the future income tax rate, the Company revalued its deferred tax assets and liabilities using a 21% federal tax rate for the year ended January 2, 2018.

On the same date, Staff Accounting Bulletin No. 118 (“SAB 118”) was issued by the SEC to address the application of US GAAP in situations where a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Tax Act. The Company is still analyzing the changes to deferred tax assets and liabilities and other aspects of the Tax Act. While the amount recorded for the year ended January 2, 2018 is provisional, the Company expects that any material changes required by the Tax Act will be offset by the U.S. valuation allowance. The Company will continue to evaluate this, and other aspects of the Tax Act, to determine if any adjustments are required to be made during the measurement period provided by SAB 118.

As of January 2, 2018 and January 3, 2017, net operating loss (“NOL”) carry forwards for federal income tax purposes of approximately $106.7 million and $60.5 million, respectively, were available to offset future taxable income through the years 2037 and 2036, respectively. The Internal Revenue Code Section 382 generally limits the utilization of NOLs when there is an ownership change. The Company has not completed an analysis of ownership changes through January 2, 2018. Prior to the utilization of NOLs in the future, the Company will complete a Section 382 study to determine whether there are any limitations. If such a limitation exists, it is possible that a portion of the NOLs may not be available for use before expiration. The Company adopted ASU 2016-09 during the year ended January 2, 2018, which resulted in a cumulative increase of $8.6 million to GAAP basis NOL.

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 2, 2018 or January 3, 2017. The only periods subject to examination for the Company’s federal, foreign and state returns are 2013 through 2016.

Stockholder's Equity	12 Months Ended
Stockholder's Equity	Jan. 02, 2018
Equity [Abstract]
Stockholder's 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 will be determined by the Company’s Board of Directors in the event that 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 A common stock held by either one of L Catterton Partners or Argentia Private Investments Inc. (“Argentia”) or their affiliates the (“Equity Sponsors”) is convertible, at the option of the holder, into one share of Class B common stock. Each share of Class B common stock is convertible, at the option of the holder, into one share of Class A common stock. Dividends—A Class C dividend agreement was entered in connection with the Merger Agreement between one of the Equity Sponsors and the Company, which provided that the new investor would receive, in the form of a dividend, an amount equal to the compensation payable to the other new investor under a management services agreement. In connection with the Initial Public Offering (“IPO”), the management services agreement expired, and the one share of Class C common stock was redeemed. See additional information in Note 15, Related Party Transactions. 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. Registration Rights—The Equity Sponsors have the right to demand registration of 10% or more of the shares of the Company’s common stock held by them. A few shareholders who are also Executive Officers of the Company or members of the Company’s Board of Directors have piggyback registration rights, but they are not required to exercise these rights. Share Repurchase Program On June 4, 2015, the Company announced a share repurchase program of up to $35.0 million of the Company’s Class A common stock. Under this program, the Company purchased shares of the Company’s Class A common stock in the open market (including in pre-arranged stock trading plans in accordance with the guidelines specified in Rule 10b5-1 under the Exchange Act) or in privately negotiated transactions. During fiscal year 2015, the Company repurchased 2,423,871 shares of its common stock for approximately $35.0 million in open market transactions, thereby completing the repurchase program. Repurchased shares are included as treasury stock in the Consolidated Balance Sheets. 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 (such transactions, collectively, the “private placement”). The proceeds have been, and will continue to be used, in conjunction with cash flow from the Company’s operations and the proceeds received from the transaction with Mill Road (see below), to satisfy existing and anticipated liabilities and to fund, in part, certain capital expenditures related to business initiatives in its company-owned restaurants. Any remaining proceeds are expected to be used for general corporate purposes. The funding of the private placement occurred on February 9, 2017 and the net proceeds from the transaction were $16.6 million, after $1.9 million of transaction expenses. The Company determined that the preferred stock was more akin to a temporary equity security than permanent equity primarily because the preferred stock was contingently redeemable upon the occurrence of an event that was outside of the Company’s control. The proceeds were allocated between the three features of the private placement: the warrants, the embedded beneficial conversion feature in the preferred stock and the preferred stock itself. The fair values of the warrants of $3.1 million and the embedded beneficial conversion feature of $3.1 million were recorded as a discount against the stated value of the preferred stock on the date of issuance. The fair value of the warrants was estimated using a Black-Scholes option pricing model which is a Level 2 estimate of fair value. On April 5, 2017, the Company delivered a notice to L Catterton of its election to exercise the conversion option with respect to the Series A Convertible Preferred Stock. The terms of the preferred stock provided that the Company could, at its option upon the satisfaction of certain conditions, cause all outstanding shares of preferred stock to be automatically converted into the Company’s Class A common stock. The conversion of the preferred stock into 4,252,873 shares of the Company’s Class A Common Stock occurred on April 12, 2017. The discount was amortized, using the interest method, and treated as a deemed dividend through the date of conversion, which resulted in the accretion of the preferred stock to its full redemption value. After the conversion, no shares of preferred stock are outstanding. At the conversion date, all unamortized discounts were recognized immediately as a deemed dividend, which increased the net loss attributable to common stockholders. The amortized discount was $8.0 million for the year ended January 2, 2018. Securities Purchase Agreement with Mill Road Capital On March 13, 2017, the Company entered into a securities purchase agreement with Mill Road Capital II, L.P. (“Mill Road”), pursuant to which the Company agreed, in return for aggregate gross proceeds of $31.5 million, to issue to Mill Road an aggregate of 8,873,240 shares of its Class A common stock, par value $0.01 per share, at a price per share of $3.55, which was equal to the closing sale price for the Company’s Class A common stock on March 10, 2017. On April 3, 2017, such shares were issued and the funding of the private placement occurred. The net proceeds from the transaction were $29.1 million, after $2.4 million of transaction expenses. Reclassification of Cumulative Translation Adjustments During the year ended January 2, 2018, the Company closed all Canadian restaurants and liquidated the Canadian foreign subsidiary. As a result, the Company recognized a loss of approximately $0.2 million in operations for the translation adjustments from currency exchange that were previously recorded in accumulated other comprehensive income (loss) as a separate component of stockholders’ equity. The Company recognized this charge within Restaurant impairments, closure costs and asset disposals in the Consolidated Statements of Operations.

Stock-Based Compensation

12 Months Ended

Jan. 02, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock-Based Compensation

The Company’s Stock Incentive Plan (the “Plan”), as amended and restated in May of 2013, authorizes the grant of nonqualified stock options, incentive stock options, stock appreciation rights (“SARs”), restricted stock, restricted stock units (“RSUs”) and incentive bonuses to employees, officers, non-employee directors and other service providers. The number of shares of common stock available for issuance pursuant to awards granted under the Plan on or after the IPO shall not exceed 3,750,500 shares. 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. The fair market value of shares prior to the IPO was determined by the Compensation Committee of the Board, or the Board using historical or then current transactions, comparable public company valuations, third-party valuations and other factors. 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. At January 2, 2018, approximately 4.2 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 2017, 2016 and 2015, non-cash stock-based compensation expense of $1.7 million, $2.5 million and $1.7 million, respectively, was included in general and administrative expense. Stock-based compensation of approximately $178,000, $222,000 and $229,000 was included in capitalized internal costs in 2017, 2016 and 2015, respectively. Stock-based compensation expense also includes approximately $29,000 related to the Employee Stock Purchase Plan, see Note 11, Employee Benefit Plans.

Included in stock-based compensation expense during the year ended January 3, 2017 was a $0.7 million charge for modifying the outstanding stock options granted to Kevin Reddy, who resigned from his position as the Chairman of the Board and from his position as the Company’s Chief Executive Officer in July 2016. In connection with Mr. Reddy’s termination from the Company, the Company extended the exercise period of Mr. Reddy’s vested options and, as a result, he had the right to exercise his vested options to purchase the Company’s Class A common stock through October 23, 2017. These vested options expired unexercised.

The estimated fair value of each option granted is calculated using the Black-Scholes option-pricing model. Expected volatilities are based on the historical Company volatility, as well as volatilities from publicly traded companies operating in the Company’s industry. The Company uses historical data to estimate expected employee forfeiture 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 weighted-average assumptions used in the model were as follows:



	2017			2016			2015
Risk-free interest rate	2.0		%	1.2		%	1.6		%
Expected term (average in years)	6.1			5.0			5.0
Expected dividend yield	—			—			—
Expected volatility	39.6		%	37.0		%	36.8		%
Weighted-average Black-Scholes fair value per share at date of grant	$	1.74		$	2.85		$	5.04

The Company has estimated forfeiture rates that range from 0% to 10% based upon the class of employees receiving stock-based compensation in its calculation of stock-based compensation expense for the year ended January 2, 2018. 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 2, 2018, 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—January 3, 2017	2,574,932		$	12.34
Granted	232,000		4.25
Forfeited or expired	(1,474,797	)	11.16
Exercised	—		—
Outstanding—January 2, 2018	1,332,135		$	12.23	6.50	$	—
Vested and expected to vest	1,305,060		$	12.20	6.47	$	219
Exercisable as of January 2, 2018	788,873		$	13.75	5.14	$	—

_____________


(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 2, 2018.

The weighted-average grant-date fair value of options granted during the years ended January 2, 2018, January 3, 2017 and December 29, 2015 was $1.74, $2.85 and $5.04, respectively. The intrinsic value associated with options exercised was zero, $0.2 million and $4.2 million for the fiscal years ended January 2, 2018, January 3, 2017 and December 29, 2015, respectively. The Company had 177,491, 271,457 and 346,235 options that vested during the years ended January 2, 2018, January 3, 2017 and December 29, 2015, respectively. These awards had a total estimated fair value of $0.8 million, $2.7 million and $3.4 million at the date of vesting for the years ended January 2, 2018, January 3, 2017 and December 29, 2015, respectively.

A summary of the status of the Company’s non-vested restricted share units as of January 2, 2018 and changes during the year then ended is presented below:



	Awards		Weighted- Average Grant Date Fair Value
Outstanding at January 3, 2017	122,765		$	10.20
Granted	328,106		3.42
Vested	(100,871	)	6.87
Forfeited	(21,641	)	9.15
Non-vested at January 2, 2018	328,359		$	5.44

The Company granted 328,106 restricted stock units during the year ended January 2, 2018 with a weighted-average grant-date estimated fair value of $3.42. The Company had 100,871 restricted stock units that vested during the year ended January 2, 2018. These units had a total estimated fair value of $0.5 million at the date of vesting for the year ended January 2, 2018.

The restricted stock units granted during the year ended January 2, 2018 include 100,000 performance-vesting restricted stock units which were granted to the Company’s Chief Executive Officer and Executive Chairman. These restricted stock units will only vest upon the achievement of certain performance and market conditions including; the Company’s Class A common stock reaching a certain average closing price for two consecutive calendar quarters prior to December 31, 2020, or upon a change in control prior to December 31, 2020 if the stock price is equal to or higher than certain thresholds. The estimated fair value of the performance-vesting restricted stock units was calculated using a Monte Carlo simulation pricing model, using the following assumptions: (i) risk-free interest rate of 1.7%, (ii) expected term of 3.4 years, (iii) dividend yield of 0%, and (iv) volatility of 55.0%.

As of January 2, 2018, there was $2.5 million of unrecognized compensation cost related to non-vested share-based compensation arrangements granted under the Plan, which is expected to be recognized over 2.49 years.

Earnings Per Share

12 Months Ended

Jan. 02, 2018

Earnings Per Share [Abstract]

Earnings Per Share

Basic earnings per share (“EPS”) is calculated by dividing net income (loss) available to common shareholders by the weighted-average number of shares of common stock outstanding during each period. Diluted EPS is calculated using net income (loss) 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):



	2017			2016			2015
Net loss attributable to common stockholders	$	(45,449	)	$	(71,677	)	$	(13,765	)
Shares:
Basic weighted average shares outstanding	37,759,497			27,808,708			28,938,901
Effect of dilutive securities	—			—			—
Diluted weighted average number of shares outstanding	37,759,497			27,808,708			28,938,901
Loss per share:
Basic loss earnings per share	$	(1.20	)	$	(2.58	)	$	(0.48	)
Diluted loss earnings per share	$	(1.20	)	$	(2.58	)	$	(0.48	)

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 (loss) per share when the effect would be anti-dilutive. All potential common shares are anti-dilutive in periods of net loss. The number of shares issuable on the exercise of share based awards and common stock warrants excluded from the calculation of diluted earnings (loss) per share because the effect of their inclusion would have been anti-dilutive totaled 4,154,778, 2,697,697 and 3,184,949 for 2017, 2016 and 2015, respectively.

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Jan. 02, 2018
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 plan, the Company may, at its discretion, make contributions to the 401(k) Plan. Participants are 100% vested in their own contributions. The Company made no contributions during 2017, 2016 and 2015. 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 team members. As of January 2, 2018 and January 3, 2017, $1.9 million and $1.6 million, respectively, were included in other assets, net, which represents the cash surrender value of the associated life insurance policies, and $1.3 million and $1.5 million, respectively, were included in 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 117,381 shares under this plan, of which 37,069 shares were issued during 2017. A total of 632,619 shares remain available for future issuance. For 2017, 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 1.07% risk-free interest rate; 0.25 years year expected life; expected volatility of 38.3%; and a zero percent dividend yield. The weighted average fair value per share at grant date was $0.77. In 2017, the Company recognized $29,000 of compensation expense related to the ESPP.

Leases (Notes)

12 Months Ended

Jan. 02, 2018

Leases [Abstract]

Leases

The Company leases restaurant facilities, office space and certain equipment under operating leases that expire on various dates through January 2032. Lease terms for 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. Typically, the lease includes rent escalations, which are expensed on a straight-line basis over the expected lease term. The difference between rent expense and cash paid for rent is recognized as deferred rent. Total rent expense for 2017, 2016 and 2015 was approximately $43.9 million, $48.5 million and $44.6 million, respectively.

Future minimum lease payments required under existing leases as of January 2, 2018 are as follows (in thousands):



2018	$	44,371
2019	40,090
2020	35,798
2021	32,234
2022	27,576
Thereafter	64,582
	$	244,651

Supplemental Disclosures to Consolidated Statements of Cash Flows

12 Months Ended

Jan. 02, 2018

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 fiscal years 2017, 2016 and 2015 (in thousands):



	2017			2016			2015
Interest paid (net of amounts capitalized)	$	3,482		$	2,394		$	839
Income taxes (refunded) paid	(158		)	(427		)	354
Changes in purchases of property and equipment accrued in accounts payable, net	(842		)	(1,431		)	(1,414		)
Conversion of Series A convertible preferred stock to common stock	18,500			—			—

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Jan. 02, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Data Security Incident Overview On June 28, 2016, the Company announced that a data security incident compromised the security of the payment information of some customers who used debit or credit cards at certain Noodles & Company locations between January 31, 2016 and June 2, 2016. The malware involved in the incident has been removed, and the Company believes that it no longer poses a risk to credit or debit cards currently being used at affected locations. The Company continues to implement additional security procedures to further secure customers’ debit and credit card information. Card Company Assessments In the fourth quarter of 2016, the Company recorded a charge of $10.6 million for estimated losses, at the low end of an estimated range, associated with claims and anticipated claims by payment card companies for non-ordinary course operating expenses, card issuer losses and card replacement costs for which it expects to be liable (the “Data Breach Liabilities”). However, the Company may ultimately be subject to Data Breach Liabilities that are up to $5.5 million greater than that amount. Data Security Litigation In addition to claims by payment card companies with respect to the data security incident, the Company was a defendant in a purported class action lawsuit in the United States District Court for the District of Colorado (the “Court”), Selco Community Credit Union vs. Noodles & Company, alleging that the Company negligently failed to provide adequate security to protect the payment card information of customers of the plaintiffs and those of other similarly situated credit unions, banks and other financial institutions alleged to be part of the putative class, causing those institutions to suffer financial losses (the “Selco Litigation”). The complaint in the Selco Litigation also claimed the Company was negligent per se based on alleged violations of Section 5 of the Federal Trade Commission Act and sought monetary damages, injunctive relief and attorneys’ fees. On July 21, 2017, the Court granted a Motion to Dismiss in the Selco Litigation in favor of the Company. A notice of appeal of the dismissal was filed on August 15, 2017. On November 2, 2017 a mediation was held and a settlement, which was funded entirely by insurance proceeds, was reached, which resulted in a dismissal of the appeal and a resolution of the Selco Litigation on November 20, 2017. Fees and Costs The Company has incurred fees and costs associated with this data security incident, including legal fees, investigative fees, other professional fees and costs of communications with customers. The Company expects to continue to incur significant fees and costs associated with the data security incident in future periods, consisting primarily of liabilities to a payment card company that are not covered by insurance for which the Company has already recorded a charge of $10.6 million of which a portion remains to be paid (see Note 2, Supplemental Financial Information). Insurance Coverage As discussed above, to limit its exposure to losses arising from matters such as the data security incident, the Company maintained at the time of the incident and continues to maintain data privacy liability insurance coverage. This coverage, and certain other customary business insurance coverage, has reduced the Company’s exposure related to the data security incident. General It is possible that losses associated with the data security incident could have a material adverse effect on the Company’s results of operations in future periods. The Company will continue to evaluate information as it becomes known and will record an estimate for additional losses at the time or times when it is probable that an additional loss, if any, will be incurred and the amount of any such loss is reasonably estimable. Delaware Gift Card Litigation As previously disclosed in prior reports filed with the SEC, the Company is named as a defendant in an action filed in the Superior Court of Delaware in New Castle County (the “Court”), entitled The State of Delaware, William French v. Card Compliant, LLC, et. al. The case was filed under seal in June 2013 and was unsealed on March 26, 2014. The complaint in this case alleges that a number of large retailers and restaurant companies, including the Company, knowingly refused to fulfill obligations under Delaware’s Abandoned Property Law by failing to report and deliver “unclaimed gift card funds” to the State of Delaware, and knowingly made, used or caused to be made or used, false statements and records to conceal, avoid or decrease an obligation to pay or transmit money to Delaware in violation of the Delaware False Claims and Reporting Act. The complaint seeks an order that the Company cease and desist from violating the Delaware Abandoned Property Law, monetary damages (including treble damages under the False Claims and Reporting Act), penalties and attorneys’ fees and costs. On November 23, 2015, the Court ruled on a motion to dismiss the complaint. While the Court granted the motion to dismiss with respect to a claim alleging that the defendants intended to defraud the government or willfully concealed property owed to the government and for which a certificate or receipt was provided, it did not dismiss the other claims alleging that the defendants knowingly made false statements to avoid transmitting money to the government. The trial date with respect to this matter is set for May 21, 2018. The defendants have filed a motion for summary judgment in the case. A motion and supplemental motion for summary judgment have been filed on behalf of the Company. Oral argument on the motion for summary judgment was held on November 8, 2017 and the motion is now with the Court for ruling. In 2015 the Company recorded a loss contingency accrual based on a reasonable estimate of the probable losses that might arise from this matter; this loss contingency accrual did not have a material effect on our results of operations. However, the Company may ultimately be subject to greater losses resulting from the litigation. The Company intends to continue to vigorously defend this action. Other Matters In 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 2, 2018. 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. Employment Agreements In July 2017, the Company entered into an employment agreement with its Executive Chairman, Paul Murphy (the “Murphy Agreement”). The agreement does not have an initial term, the agreement will be effective until Mr. Murphy’s employment is terminated by the Company with or without “cause” or by Mr. Murphy for any reason. If Mr. Murphy's employment is terminated by the Company without “cause” (as defined in the Murphy Agreement) prior to the fourth anniversary of the effective date, he is entitled to receive compensation equal to 12 months of his then-current base salary, payable in equal installments over 12 months and reimbursement of “COBRA” premiums for as long as he and, if applicable, his dependents are eligible for COBRA from the Company. The severance payments are conditioned upon Mr. Murphy entering into a mutual release of claims with the Company. In September 2017, the Company entered into an employment agreement with its Chief Executive Officer, Dave Boennighausen (the “Boennighausen Agreement”). The agreement has an initial term of three years and automatically renews at the end of the initial term and on each anniversary thereafter for a period of one year unless canceled by either party within 90 days of the end of the initial term or anniversaries thereof. Under the Boennighausen Agreement, if Mr. Boennighausen’s employment is terminated by the Company without “cause” or by Mr. Boennighausen with “good reason,” (as such terms are defined in the Boennighausen Agreement) he is entitled to receive compensation equal to 12 months of his then-current base salary, payable in equal installments over 12 months, a pro rata bonus for the year of termination and reimbursement of “COBRA” premiums for as long as he and, if applicable, his dependents are eligible for COBRA from the Company. The severance payments are conditioned upon Mr. Boennighausen entering into a mutual release of claims with the Company.

Related-Party Transactions	12 Months Ended
Related-Party Transactions	Jan. 02, 2018
Related Party Transactions [Abstract]
Related-Party Transactions	Related Party Transactions Stockholders Agreement In connection with the IPO, the Company entered into a stockholders agreement (the “2013 Stockholders Agreement”) with L Catterton and Argentia (the “Equity Sponsors”) which grants them the right, subject to certain conditions, to nominate representatives to the Company’s Board of Directors and committees of the Board of Directors. L Catterton and Argentia each have the right to designate two members to the Company’s Board of Directors and the parties to the stockholders agreement agree to vote to elect such director designees. If at any time an Equity Sponsor owns more than 10.0% and less than 20.0% of our outstanding Class A and Class B common stock, such Equity Sponsor has the right to designate one nominee for election to our Board of Directors. If an Equity Sponsor’s ownership level falls below 10.0% of our outstanding Class A and Class B common stock, such Equity Sponsor will no longer have a right to designate a nominee. In addition, for so long as L Catterton and Argentia together hold at least 35.0% of the voting power of the Company’s outstanding common stock, certain actions may not be taken without the approval of L Catterton (so long as it holds at least 5.0% of the voting power of our outstanding common stock) and Argentia (so long as it holds at least 5.0% of the voting power of our outstanding common stock). Securities Purchase Agreements See Note 8, Stockholders’ Equity for discussion of the securities purchase agreements entered into with L Catterton and Mill Road during 2017. Under the securities purchase agreement with Mill Road, if at any time Mill Road owns 10.0% or more of our outstanding Class A and Class B 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 Class A and Class B common stock, Mill Road will no longer have a right to designate a nominee.

Selected Quarterly Financial Data (Notes)

12 Months Ended

Jan. 02, 2018

Quarterly Financial Information Disclosure [Abstract]

Selected Quarterly Financial Data

Selected Quarterly Financial Data (unaudited)

The following table presents selected unaudited quarterly financial data for the periods indicated. Each fiscal quarter contained 13 weeks, with the exception of the fourth quarter of 2016, which had 14 operating weeks (in thousands, except per share data):



	Fiscal 2017
	January 2, 2018			October 3, 2017			July 4, 2017			April 4, 2017
Revenue	$	112,774		$	114,211		$	112,792		$	116,715
Operating income (loss) ⁽¹⁾⁽²⁾	$	87		$	(7,483	)	$	(808	)	$	(25,646	)
Net loss	$	(487	)	$	(8,335	)	$	(1,815	)	$	(26,845	)
Net loss attributable to common stockholders ⁽³⁾	$	(487	)	$	(8,335	)	$	(8,816	)	$	(27,810	)
Basic loss per share	$	(0.01	)	$	(0.20	)	$	(0.22	)	$	(0.99	)
Diluted loss per share	$	(0.01	)	$	(0.20	)	$	(0.22	)	$	(0.99	)

	Fiscal 2016
	January 3, 2017			September 27, 2016			June 28, 2016			March 29, 2016
Revenue	$	129,400		$	122,681		$	121,407		$	113,986
Operating loss⁽⁴⁾⁽⁵⁾	$	(44,315	)	$	(9,062	)	$	(11,312	)	$	(2,839	)
Net loss	$	(45,376	)	$	(9,841	)	$	(14,087	)	$	(2,373	)
Basic loss per share	$	(1.63	)	$	(0.35	)	$	(0.51	)	$	(0.09	)
Diluted loss per share	$	(1.63	)	$	(0.35	)	$	(0.51	)	$	(0.09	)

_____________


(1)	The first quarter of 2017 includes $19.9 million of closure costs primarily related to the 55 restaurants closed during the first quarter of 2017. See Note 6, Restaurant Impairments, Closure Costs and Asset Disposals, for additional disclosure on closures.

(2)

Includes the impact of impairing three restaurants in the fourth quarter of 2017, 18 restaurants in the third quarter of 2017, nine restaurants in the second quarter of 2017 and four restaurants in the first quarter of 2017. The impairment costs recognized were $1.1 million in the fourth quarter of 2017, $9.1 million in the third quarter of 2017, $4.0 million in the second quarter of 2017 and $1.9 million in the first quarter of 2017. See Note 6, Restaurant Impairments, Closure Costs and Asset Disposals, for additional disclosure on impairments.


(3)	Represents net loss after accretion of the preferred stock issued to L Catterton to its full redemption value. See Note 8, Stockholders’ Equity for additional information.

(4)

Includes the impact of impairing 42 restaurants in the fourth quarter of 2016, 11 restaurants in the second quarter of 2016 and one restaurant in the first quarter of 2016. The impairment costs recognized were $31.1 million in the fourth quarter of 2016, $10.3 million in the second quarter of 2016 and $0.2 million in the first quarter of 2016. See Note 6, Restaurant Impairments, Closure Costs and Asset Disposals, for additional disclosure on impairments.

(5)

The fourth quarter of 2016 includes charges of $10.6 million for estimated losses associated with claims and anticipated claims by payment card companies from our data security incident, and the third quarter of 2016 includes a $2.5 million charge for severance expenses and a $3.0 million charge for an employment-related litigation settlement.

Supplemental Financial Information

12 Months Ended

Jan. 02, 2018

Supplemental Financial Information [Abstract]

Supplemental Financial Information

Accounts receivable consist of the following (in thousands):



	2017		2016
Tenant improvement receivables	$	216	$	1,205
Vendor rebate receivables	869		1,590
Franchise and other receivables	1,349		2,643
	$	2,434	$	5,438

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



	2017		2016
Prepaid occupancy related costs	$	4,091	$	4,405
Other prepaid expenses	2,126		2,364
Other current assets	41		203
	$	6,258	$	6,972

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



	2017			2016
Leasehold improvements	$	199,211		$	205,687
Furniture, fixtures and equipment	120,234			120,248
Construction in progress	2,592			8,044
	322,037			333,979
Accumulated depreciation and amortization	(169,444		)	(160,446		)
	$	152,593		$	173,533

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



	2017		2016
Accrued payroll and related liabilities	$	6,594	$	6,935
Accrued bonus	1,947		1,460
Insurance liabilities	3,178		2,328
	$	11,719	$	10,723

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



	2017		2016
Gift card liability	$	4,078	$	3,857
Occupancy related	3,733		2,069
Utilities	1,705		1,753
Data breach liabilities (Note 14)	7,605		11,622
Legal settlement	—		3,000
Other accrued expenses	4,100		5,408
	$	21,221	$	27,709

Business and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jan. 02, 2018
Accounting Policies [Abstract]
Principles of Consolidation	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 2017 and 2015, which ended on January 2, 2018 and December 29, 2015, respectively, each contained 52 weeks, and fiscal year 2016, which ended on January 3, 2017, contained 53 weeks.
Estimates	EstimatesThe 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 EquivalentsThe 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 2, 2018 and January 3, 2017 were $1.0 million and $1.1 million, respectively, and were offset on the Consolidated Balance Sheets by outstanding checks. Book overdrafts, which are outstanding checks in excess of cash and cash equivalents, 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 tenant improvement receivables and vendor rebates, as well as amounts due from franchisees and other miscellaneous receivables arising from the normal course of business.
Inventories	InventoriesInventories consist of food, beverages, supplies and smallwares, and are stated at the lower of cost (first-in, first-out method) or market. 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 assured 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. Step one of the impairment test is based upon a comparison of the carrying value of net assets, including goodwill balances, to the fair value of net assets. Fair value is measured using a combination of the income approach and the market approach. The income approach consists of utilizing the discounted cash flow method that incorporates the Company’s estimates of future revenues and costs, discounted using a risk-adjusted discount rate. The Company’s estimates used in the income approach are consistent with the plans and estimates used to manage operations. The market approach utilizes multiples of profit measures to estimate the fair value of the assets. The Company evaluates all methods to ensure reasonably consistent results. Additionally, the Company evaluates the key input factors in the model used to determine whether a moderate change in any input factor or combination of factors would significantly change the results of the tests. Based on the Company’s analysis, no impairment charges were recognized on goodwill for the fiscal years ended 2017, 2016 and 2015. However, an impairment charge may be triggered in the future if cash flows of the Company’s restaurants decline significantly, or if there are significant adverse changes in the operating environment of the restaurant industry.
Intangibles, net	Intangibles, netIntangibles, net consists primarily of reacquired franchise rights, favorable lease agreements, trademarks and transferable liquor licenses. The Company amortizes the fair value of reacquired franchise rights over the remaining contractual terms of the reacquired franchise area development agreements at the time of acquisition, which ranged from approximately eight years to 16 years as of January 2, 2018. The Company amortizes the fair value of favorable lease agreements over the remaining related lease terms at the time of the acquisition, which ranged from approximately two years to seven years as of January 2, 2018. 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). Transferable liquor licenses are carried at the lower of cost or fair value and are evaluated annually for impairment or whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.
Impairment of Long-Lived Assets	Impairment of Long-Lived AssetsLong-lived assets are reviewed for impairment 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 2017, 2016 and 2015, 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).
Long-Term Debt	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.
Self Insurance Programs	Self-Insurance ProgramsThe 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 RiskFinancial 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 landlords for the reimbursement of tenant improvements and the Company generally has the right to offset rent due for tenant improvement receivables.
Revenue Recognition	Revenue Recognition Revenue consists of sales from restaurant operations and franchise royalties and fees. Revenue from the operation of company-owned restaurants are recognized when sales occur. The Company reports revenue net of sales and use taxes collected from customers and remitted to governmental taxing authorities. 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 6% of gift cards will not be redeemed, which is recognized ratably over the estimated redemption period of the gift card, approximately 18 months. The Company recognized gift card breakage in restaurant revenue of approximately $0.3 million in each of the fiscal years ended 2017, 2016 and 2015. 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 and are recognized in income when all material services or conditions relating to the sale of the franchise have been substantially performed or satisfied by the Company. Both franchise fees and development fees will generally be recognized upon the opening of a franchise restaurant or upon termination of the agreement(s) between the Company and the franchisee.
Pre-Opening Costs	Pre-Opening CostsPre-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 CostsAdvertising and marketing costs are expensed as incurred and aggregated $5.7 million, $10.0 million and $8.0 million in 2017, 2016 and 2015, 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	RentRent 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. The lease term includes renewal options which are reasonably assured of being exercised and begins when the Company has control and possession of the leased property, which is typically before rent payments are due under the lease. The difference between the rent expense and rent paid is recorded as deferred rent in the Consolidated Balance Sheets. Rent expense for the period prior to the restaurant opening is reported in pre-opening costs in the Consolidated Statements of Operations. Tenant incentives used to fund leasehold improvements are recorded in deferred rent and amortized as a reduction of rent expense over the term of the lease. Certain leases contain rental provisions based on the sales of the underlying restaurants; the Company has determined that the amount of these provisions is immaterial.
(Benefit) Provision for Income Taxes	Provision (Benefit) for Income TaxesProvision (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 Compensation Expense	Stock-Based Compensation ExpenseStock-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).
Foreign Currency Translation	Foreign Currency TranslationIn 2017, the Company ceased its Canadian operations and liquidated the related assets. The Canadian dollar was the functional currency for the Company’s Canadian restaurant operations. Assets and liabilities denominated in Canadian dollars were translated into U.S. dollars at exchange rates in effect as of the balance sheet dates. Income and expense accounts were translated using the average exchange rates prevailing throughout the period. Translation adjustments from currency exchange were recorded in accumulated other comprehensive income (loss) as a separate component of stockholders’ equity. Gains or losses from foreign currency transactions were recognized in the Consolidated Statements of Operations.
Reclassification
Recent Accounting Pronouncements	Recently Issued Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606),” which supersedes the revenue recognition requirements in Accounting Standards Codification (“ASC”) 605, “Revenue Recognition.” This ASU is based on the principle that revenue is recognized to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The ASU also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. In August 2015, the FASB issued ASU No. 2015-14, which defers the effective date of the new revenue standard by one year, and would allow entities the option to early adopt the new revenue standard as of the original effective date. There have been multiple standards updates amending this guidance or providing corrections or improvements on issues in the guidance. The requirements for these standards relating to Topic 606 are effective for interim and annual periods beginning after December 15, 2017. This standard permits adoption using one of two transition methods, either the retrospective or modified retrospective transition method. The Company will adopt these standards effective the first quarter of fiscal 2018 using the modified retrospective method. The adoption of these standards will not impact the Company’s recognition of revenue from company-owned restaurants or its recognition of continuing royalty fees from franchisees, which are based on a percentage of restaurant revenues and are recognized in the period the related franchised restaurants’ sales occur. The adoption of the new revenue recognition standards will impact the Company’s accounting for initial fees charged to franchisees. The Company’s current accounting policy is to recognize initial franchise fees when when all material services or conditions relating to the sale of the franchise have been substantially performed or satisfied by the Company, which is generally when a new franchise restaurant opens. In accordance with the new guidance, the initial franchise services are not distinct from the continuing rights or services offered during the term of the franchise agreement, and will therefore be treated as a single performance obligation. As such, initial fees received will be recognized over the term of the related franchise agreement. Although the standard will impact the manner in which we record revenue from initial fees, the Company does not believe this impact will be material to the Company’s Consolidated Statements of Operations. The cumulative catch-up adjustment to be recorded as deferred revenue upon adoption will be approximately $1.5 million. No impact to the Company’s Consolidated Statements of Cash Flows is expected as the initial fees will continue to be collected upon the restaurant opening date. The Company is evaluating the impact of the standards on its disclosures of the Company’s revenues. Further, the Company is currently implementing internal controls related to the recognition and presentation of the Company’s revenues under these new standards. In February 2016, the FASB issued ASU No. 2016-06, “Leases.” The pronouncement amends the existing accounting standards for lease accounting, including requiring lessees to recognize most leases on their balance sheet and making targeted changes to lessor accounting. This pronouncement will be effective for interim and annual periods beginning after December 15, 2018 (the Company’s first quarter of fiscal 2019), with early adoption permitted. The new leases standard requires a modified retrospective transition approach for all leases existing at, or entered into after, the date of initial application, with an option to use certain transition relief. The Company believes the adoption of ASU No. 2016-02 will have a significant impact on its consolidated balance sheets by significantly increasing its non-current assets and non-current liabilities in order to record the right of use assets and related lease liabilities for its existing operating leases. The Company is currently evaluating the impact the adoption of this accounting standard will have on its results of operations and cash flows and related disclosures.

Goodwill and Intangible Assets (Tables)

12 Months Ended

Jan. 02, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The following table presents goodwill as of January 2, 2018 and January 3, 2017, (in thousands):



	2017		2016
Balance at beginning of year	$	6,400	$	6,400
Acquisitions	—		—
Balance at end of year	$	6,400	$	6,400

Schedule of Acquired Finite-Lived Intangible Assets by Major Class

The following table presents intangible assets subject to amortization as of January 2, 2018 and January 3, 2017, (in thousands):



	2017			2016
Amortized intangible assets:
Reacquired franchise rights	$	1,271		$	1,306
Favorable leases	150			185
Less accumulated amortization	(375		)	(277		)
	1,046			1,214
Non-amortized intangible assets:
Trademark rights and transferable liquor licenses	519			501
	$	1,565		$	1,715

Schedule of Acquired Indefinite-lived Intangible Assets by Major Class

The estimated aggregate future amortization expense as of January 2, 2018 is as follows, (in thousands):



2018	$	107
2019	105
2020	102
2021	102
2022	99
Thereafter	531
	$	1,046

Restaurant Impairments, Closure Costs and Asset Disposals (Tables)

12 Months Ended

Jan. 02, 2018

Restructuring and Related Activities [Abstract]

Schedule of Changes in Liabilities for Closed Properties

Restaurant Closures



	2017			2016
Closed restaurant reserves, beginning of period	$	1,880		$	4,746
Additions—restaurant closing costs recognized and accretion	18,341			858
Decreases—payments	(12,042		)	(3,724		)
Closed restaurant reserves, end of period	$	8,179		$	1,880

Income Taxes (Tables)

12 Months Ended

Jan. 02, 2018

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes

The components of the provision (benefit) for income taxes are as follows for 2017, 2016 and 2015 (in thousands):



	2017			2016			2015
Current tax provision:
Federal	$	—		$	—		$	—
State	21			134			144
Foreign	—			—			—
	21			134			144
Deferred tax (benefit) provision:
Federal	(252		)	(1,979		)	(7,169		)
State	24			2,854			(1,495		)
Foreign	—			224			(214		)
	(228		)	1,099			(8,878		)
Total (benefit) provision for income taxes	$	(207	)	$	1,233		$	(8,734	)

Schedule of Effective Income Tax Rate Reconciliation



	2017			2016			2015
Federal income tax benefit at federal rate	$	(12,814	)	$	(23,740	)	$	(7,650	)
State income tax benefit, net of federal tax	(1,790		)	(2,975		)	(960		)
Other permanent differences	674			996			378
Foreign rate differential	(463		)	214			66
Tax credits	(808		)	(749		)	(423		)
Change in valuation allowance	(159		)	27,353			—
Tax rate change	13,632			—			—
Deferred tax asset write-off	2,618			—			—
Other items, net	(1,097		)	134			(145		)
(Benefit) provision for income taxes	$	(207	)	$	1,233		$	(8,734	)
Effective income tax rate	0.5		%	(1.8		)%	38.8		%

Schedule of Deferred Tax Assets and Liabilities

eferred 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):



	2017			2016
Deferred tax assets (liabilities):
Loss carry forwards	$	26,991		$	14,046
Deferred rent and franchise revenue	10,486			17,753
Property, equipment and intangible assets	(9,858		)	(14,130		)
Stock-based compensation	1,086			2,802
Tax credit carry forwards	3,123			2,636
Inventory smallwares	(1,774		)	(2,805		)
Other accrued expenses	4,320			5,022
Other	1,021			1,594
Total net deferred tax assets	35,395			26,918
Valuation allowance	(35,811		)	(27,353		)
Net deferred tax liabilities	$	(416	)	$	(435	)

Stock-Based Compensation (Tables)

12 Months Ended

Jan. 02, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Valuation Assumptions

The weighted-average assumpt

Schedule of Share-based Compensation, Stock Options, Activity

A summary of the status of the Company’s non-vested restricted share units as of January 2, 2018 and changes during the year then ended is presented below:



	Awards		Weighted- Average Grant Date Fair Value
Outstanding at January 3, 2017	122,765		$	10.20
Granted	328,106		3.42
Vested	(100,871	)	6.87
Forfeited	(21,641	)	9.15
Non-vested at January 2, 2018	328,359		$	5.44



	Awards		Weighted- Average Exercise Price		Weighted-Average Remaining Contractual Term	Aggregate Intrinsic Value ⁽¹⁾(in thousands)
Outstanding—January 3, 2017	2,574,932		$	12.34
Granted	232,000		4.25
Forfeited or expired	(1,474,797	)	11.16
Exercised	—		—
Outstanding—January 2, 2018	1,332,135		$	12.23	6.50	$	—
Vested and expected to vest	1,305,060		$	12.20	6.47	$	219
Exercisable as of January 2, 2018	788,873		$	13.75	5.14	$	—

_____________

(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 2, 2018.

Selected Quarterly Financial Data (Tables)

12 Months Ended

Jan. 02, 2018

Quarterly Financial Information Disclosure [Abstract]

Schedule of Quarterly Financial Information



	Fiscal 2017
	January 2, 2018			October 3, 2017			July 4, 2017			April 4, 2017
Revenue	$	112,774		$	114,211		$	112,792		$	116,715
Operating income (loss) ⁽¹⁾⁽²⁾	$	87		$	(7,483	)	$	(808	)	$	(25,646	)
Net loss	$	(487	)	$	(8,335	)	$	(1,815	)	$	(26,845	)
Net loss attributable to common stockholders ⁽³⁾	$	(487	)	$	(8,335	)	$	(8,816	)	$	(27,810	)
Basic loss per share	$	(0.01	)	$	(0.20	)	$	(0.22	)	$	(0.99	)
Diluted loss per share	$	(0.01	)	$	(0.20	)	$	(0.22	)	$	(0.99	)

	Fiscal 2016
	January 3, 2017			September 27, 2016			June 28, 2016			March 29, 2016
Revenue	$	129,400		$	122,681		$	121,407		$	113,986
Operating loss⁽⁴⁾⁽⁵⁾	$	(44,315	)	$	(9,062	)	$	(11,312	)	$	(2,839	)
Net loss	$	(45,376	)	$	(9,841	)	$	(14,087	)	$	(2,373	)
Basic loss per share	$	(1.63	)	$	(0.35	)	$	(0.51	)	$	(0.09	)
Diluted loss per share	$	(1.63	)	$	(0.35	)	$	(0.51	)	$	(0.09	)

Supplemental Financial Information (Tables)

12 Months Ended

Jan. 02, 2018

Supplemental Financial Information [Abstract]

Schedule of Accounts Receivable

Accounts receivable consist of the following (in thousands):



	2017		2016
Tenant improvement receivables	$	216	$	1,205
Vendor rebate receivables	869		1,590
Franchise and other receivables	1,349		2,643
	$	2,434	$	5,438

Schedule of Prepaid Expenses and Other Assets

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



	2017		2016
Prepaid occupancy related costs	$	4,091	$	4,405
Other prepaid expenses	2,126		2,364
Other current assets	41		203
	$	6,258	$	6,972

Schedule of Property and Equipment

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



	2017			2016
Leasehold improvements	$	199,211		$	205,687
Furniture, fixtures and equipment	120,234			120,248
Construction in progress	2,592			8,044
	322,037			333,979
Accumulated depreciation and amortization	(169,444		)	(160,446		)
	$	152,593		$	173,533

Schedule of Accrued Liabilities and Other Liabilities

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



	2017		2016
Accrued payroll and related liabilities	$	6,594	$	6,935
Accrued bonus	1,947		1,460
Insurance liabilities	3,178		2,328
	$	11,719	$	10,723

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



	2017		2016
Gift card liability	$	4,078	$	3,857
Occupancy related	3,733		2,069
Utilities	1,705		1,753
Data breach liabilities (Note 14)	7,605		11,622
Legal settlement	—		3,000
Other accrued expenses	4,100		5,408
	$	21,221	$	27,709

Business and Summary of Significant Accounting Policies (Business and Fiscal Year) (Details)	12 Months Ended
	Jan. 02, 2018 segment restaurant state $ / shares	Jan. 03, 2017 restaurant $ / shares	Dec. 29, 2015 restaurant
Description of business and summary of significant accoutning policies
Number of states in which Noodles & Company operates \| state	29
Number of operating segments \| segment	1
Number of reportable segments \| segment	1
Common stock, par value (USD per share) \| $ / shares	$ 0.01	$ 0.01
Duration of fiscal period	371 days	364 days	364 days
Minimum
Description of business and summary of significant accoutning policies
Duration of fiscal period	364 days
Maximum
Description of business and summary of significant accoutning policies
Duration of fiscal period	371 days
Company-Owned [Member]
Description of business and summary of significant accoutning policies
Number of restaurants \| restaurant	412
Franchise [Member]
Description of business and summary of significant accoutning policies
Number of restaurants \| restaurant	66	75	70
Class A Common Stock [Member]
Description of business and summary of significant accoutning policies
Common stock, par value (USD per share) \| $ / shares	$ 0.01

Business and Summary of Significant Accounting Policies (Inventories) (Details) - USD ($) $ in Thousands	Jan. 02, 2018	Jan. 03, 2017
Inventory [Line Items]
Inventories	$ 9,929	$ 11,285
Smallwares Inventory [Member]
Inventory [Line Items]
Inventories	$ 6,700	$ 7,300

Business and Summary of Significant Accounting Policies (Property & Equipment) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2018	Jan. 03, 2017	Dec. 29, 2015
Property, Plant and Equipment [Line Items]
Depreciation	$ 24,500	$ 28,000	$ 27,700
Internal payroll costs capitalized	900	2,400	3,000
Interest costs capitalized	$ 200	$ 300	$ 400
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 (Intangibles, net) (Details)	12 Months Ended
	Jan. 02, 2018
Minimum \| Franchise Rights [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	8 years
Minimum \| Off-Market Favorable Lease [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	2 years
Maximum \| Franchise Rights [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	16 years
Maximum \| Off-Market Favorable Lease [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	7 years

Business and Summary of Significant Accounting Policies (Revenue Recognition) (Details) $ in Millions	12 Months Ended
	Jan. 02, 2018 USD ($) restaurant	Jan. 03, 2017 USD ($) restaurant	Dec. 29, 2015 USD ($) restaurant
Franchisor Disclosure [Line Items]
Percent of gift cards expected to be unredeemed (percent)	6.00%
Gift card estimated redemption period	18 months
Franchise [Member]
Franchisor Disclosure [Line Items]
Number of restaurants	66	75	70
Number of restaurants opened during period	3	6	19
Gift Card Breakage
Franchisor Disclosure [Line Items]
Gift cards breakage \| $	$ 0.3	$ 0.3	$ 0.3

Goodwill and Intangible Assets Goodwill Roll-forward (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2018	Jan. 03, 2017
Goodwill [Roll Forward]
Goodwill	$ 6,400	$ 6,400
Goodwill, Acquired During Period	0	0
Goodwill	$ 6,400	$ 6,400

Goodwill and Intangible Assets Schedule of Acquired Intangible Assets (Details) - USD ($) $ in Thousands	Jan. 02, 2018	Jan. 03, 2017
Acquired Finite-Lived Intangible Assets [Line Items]
Less accumulated amortization	$ (375)	$ (277)
Amortized intangible assets net	1,046	1,214
Non-amortized intangible assets:
Intangibles, net	1,565	1,715
Franchise Rights [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Reacquired franchise rights	1,271	1,306
Off-Market Favorable Lease [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangibles	150	185
Non-amortized intangible assets:
Trademark rights and transferable liquor licenses	150	185
Trademark Rights And Transferable Liquor Licenses [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangibles	519	501
Non-amortized intangible assets:
Trademark rights and transferable liquor licenses	$ 519	$ 501

Goodwill and Intangible Assets Schedule of Intangible Amortization Expense (Details) - USD ($) $ in Thousands	Jan. 02, 2018	Jan. 03, 2017
Finite-Lived Intangible Assets [Line Items]
2017	$ 107
2018	105
2019	102
2020	102
2021	99
Thereafter	531
Total	$ 1,046	$ 1,214

Goodwill and Intangible Assets - Narrative (Details) - USD ($)	12 Months Ended
	Jan. 02, 2018	Jan. 03, 2017	Dec. 29, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill impairment loss	$ 0	$ 0	$ 0
Impairment charges related to non-amortizable intangible assets	$ 0	$ 0	$ 0

(Credit Facility) (Details)		3 Months Ended	12 Months Ended			17 Months Ended
(Credit Facility) (Details)	Nov. 08, 2017	Jan. 02, 2018 USD ($)	Jan. 02, 2018 USD ($)	Jan. 03, 2017 USD ($)	Dec. 29, 2015 USD ($)	Jun. 04, 2019 USD ($)
Line of Credit Facility [Line Items]
Maximum borrowing capacity		$ 97,500,000	$ 97,500,000
Amount outstanding		58,800,000	58,800,000
Letters of credit outstanding		3,300,000	3,300,000
Interest Expense			3,839,000	$ 2,916,000	$ 1,432,000
Amortization of debt issuance costs		500,000	$ 500,000	$ 100,000	$ 100,000
Minimum
Line of Credit Facility [Line Items]
Commitment fee on unused portion of facility	0.35%
Credit facility interest range			3.77%
Maximum
Line of Credit Facility [Line Items]
Commitment fee on unused portion of facility	0.55%
Credit facility interest range			7.00%
Secondary Rates [Member] \| Minimum
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.50%
Secondary Rates [Member] \| Maximum
Line of Credit Facility [Line Items]
Basis spread on variable rate	2.75%
London Interbank Offered Rate (LIBOR) [Member]
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.00%
London Interbank Offered Rate (LIBOR) [Member] \| Minimum
Line of Credit Facility [Line Items]
Basis spread on variable rate	2.50%
London Interbank Offered Rate (LIBOR) [Member] \| Maximum
Line of Credit Facility [Line Items]
Basis spread on variable rate	3.75%
London Interbank Offered Rate (LIBOR) [Member]
Line of Credit Facility [Line Items]
London interbank rate (LIBOR)	LIBOR
Federal Funds Rate [Member]
Line of Credit Facility [Line Items]
Basis spread on variable rate	0.50%
Line of Credit [Member]
Line of Credit Facility [Line Items]
Negative covenant ratio	3.75
Periodic payment		$ 2,500,000
Capital expenditures			$ 22,000,000.0
Scenario, Forecast [Member] \| Line of Credit [Member]
Line of Credit Facility [Line Items]
Capital expenditures						$ 10,000,000.0

Restaurant Impairments, Closure Costs and Asset Disposals (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Apr. 04, 2017	Mar. 29, 2016	Jan. 02, 2018	Jan. 03, 2017	Dec. 29, 2015
Restructuring and Related Activities [Abstract]
Restaurant impairments(1)			$ 16,154	$ 41,615	$ 25,436
Closure costs(1)	$ 19,900	$ 200	20,052	2,251	3,076
Loss on disposal of assets and other (2)			1,240	3,445	1,104
Gain (Loss) on Disposition of Assets			(37,446)	$ (47,311)	$ (29,616)
Capitalized labor and overhead included in loss on disposal of assets			1,100
Gain from insurance proceeds included in the loss on disposal of assets			$ 500

Restaurant Impairments, Closure Costs and Asset Disposals (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2018	Jan. 03, 2017
Restructuring Reserve [Roll Forward]
Closed restaurant reserves, beginning of period	$ 1,880	$ 4,746
Additions—restaurant closing costs recognized and accretion	18,341	858
Decreases—payments	(12,042)	(3,724)
Closed restaurant reserves, end of period	$ 8,179	$ 1,880

Restaurant Impairments, Closure Costs and Asset Disposals (Narrative) (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 02, 2018 USD ($) restaurant	Oct. 03, 2017 restaurant	Jul. 04, 2017 restaurant	Apr. 04, 2017 USD ($) restaurant	Jan. 03, 2017 USD ($) restaurant	Jun. 28, 2016 restaurant	Mar. 29, 2016 USD ($) restaurant	Dec. 29, 2015 restaurant	Jan. 02, 2018 USD ($) restaurant	Jan. 03, 2017 USD ($) restaurant	Dec. 29, 2015 USD ($) restaurant
Restructuring Cost and Reserve [Line Items]
Closure costs				$ 19,900			$ 200		$ 20,052	$ 2,251	$ 3,076
Number of restaurants closed \| restaurant				55				16
Present value non-cancelable lease payment discount rate									4.64%
Number of restaurants impaired \| restaurant	3	18	9	4	42	11	1		34	54	39
Discount Rate Using Cash Flow Analysis	10.00%
Other current liabilities
Restructuring Cost and Reserve [Line Items]
Restructuring reserve, current portion	$ 2,400				$ 900				$ 2,400	$ 900
Other long-term liabilities
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve, Noncurrent	$ 5,800				$ 1,000				$ 5,800	$ 1,000

Income Taxes Domestic and foreign components of (loss) income before income taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2018	Jan. 03, 2017	Dec. 29, 2015
Income Tax Examination [Line Items]
Domestic and foreign components of (loss) income before income taxes	$ (37,689)	$ (70,444)	$ (22,499)
Domestic Tax Authority [Member]
Income Tax Examination [Line Items]
Domestic and foreign components of (loss) income before income taxes	(42,047)	(67,626)	(21,674)
Foreign Tax Authority [Member]
Income Tax Examination [Line Items]
Domestic and foreign components of (loss) income before income taxes	$ 4,358	$ (2,818)	$ (825)

Income Taxes (Components of Provision (Benefit) for Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2018	Jan. 03, 2017	Dec. 29, 2015
Current tax provision:
Federal	$ 0	$ 0	$ 0
State	21	134	144
Foreign	0	0	0
Total current tax provision	21	134	144
Deferred tax (benefit) provision:
Federal	(252)	(1,979)	(7,169)
State	24	2,854	(1,495)
Foreign	0	224	0
Total deferred tax provision (benefit)	(228)	1,099	(8,878)
Total (benefit) provision for income taxes	$ (207)	$ 1,233	$ (8,734)

Income Taxes (Tax Rate Reconciliation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2018	Jan. 03, 2017	Dec. 29, 2015
Income Tax Disclosure [Abstract]
Federal income tax benefit at federal rate	$ (12,814)	$ (23,740)	$ (7,650)
State income tax benefit, net of federal tax	(1,790)	(2,975)	(960)
Other permanent differences	674	996	378
Foreign rate differential	(463)	(214)	(66)
Tax credits	(808)	(749)	(423)
Change in valuation allowance	(159)	27,353	0
Tax rate change	13,632	0	0
Deferred tax asset write-off	2,618	0	0
Other items, net	(1,097)	134	(145)
Total (benefit) provision for income taxes	$ (207)	$ 1,233	$ (8,734)
Effective income tax rate	0.50%	(1.80%)	38.80%

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Jan. 02, 2018	Jan. 03, 2017
Operating Loss Carryforwards [Line Items]
Valuation allowance	$ (35,811)	$ (27,353)
Increase in equity if realized	8,600
Federal [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 106,700	$ 60,500

Income Taxes (Deferred Income Taxes) (Details) - USD ($) $ in Thousands	Jan. 02, 2018	Jan. 03, 2017
Deferred tax assets (liabilities):
Loss carry forwards	$ 26,991	$ 14,046
Deferred rent and franchise revenue	10,486	17,753
Property, equipment and intangible assets	(9,858)	(14,130)
Stock-based compensation	1,086	2,802
Inventory smallwares	(1,774)	(2,805)
Tax credit carry forwards	3,123	2,636
Other accrued expenses	4,320	5,022
Other	1,021	1,594
Total net deferred tax assets	35,395	26,918
Valuation allowance	(35,811)	(27,353)
Deferred Tax Liabilities, Net	(416)	(435)
Valuation allowance
Deferred Tax Liabilities, Gross	(11,632)	(16,935)
Deferred Tax Assets, Gross	$ 47,027	$ 43,853

Stockholder's Equity (Details) - USD ($) $ / shares in Units, $ in Millions					6 Months Ended	9 Months Ended	12 Months Ended
	Apr. 03, 2017	Mar. 13, 2017	Feb. 09, 2017	Feb. 08, 2017	Dec. 29, 2015	Oct. 03, 2017	Jan. 02, 2018	Jan. 03, 2017	Apr. 12, 2017	Jun. 04, 2015
Class of Stock [Line Items]
Shares authorized							181,000,000
Common stock, shares authorized							180,000,000	180,000,000
Common stock, par value							$ 0.01	$ 0.01
Preferred stock, shares authorized							1,000,000	1,000,000
Preferred stock, par value							$ 0.01	$ 0.01
Loss recognized in operations							$ 0.2
Preferred stock, shares issued							0	0
Class A Common Stock [Member]
Class of Stock [Line Items]
Stock Repurchase Program, Authorized Amount										$ 35.0
Common stock, shares authorized							150,000,000
Common stock, par value							$ 0.01
Treasury shares acquired (in shares)								2,423,871
Treasury Stock, Value, Acquired, Cost Method					$ 35.0
Class B Common Stock [Member]
Class of Stock [Line Items]
Common stock, shares authorized							30,000,000
Common stock, par value							$ 0.01
Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized							1,000,000
Preferred stock, par value							$ 0.01
Equity Sponsors [Member] \| Minimum
Class of Stock [Line Items]
Registration rights, percentage of common stock shares							10.00%
L Catterton [Member]
Class of Stock [Line Items]
Proceeds from Issuance of Private Placement, Net			$ 16.6
Payments for Repurchase of Private Placement			$ 1.9
L Catterton [Member] \| Common Stock [Member] \| Class A Common Stock [Member]
Class of Stock [Line Items]
Common stock, par value				$ 0.01
Shares Issued upon Conversion (shares)				4,252,873					4,252,873
Sale of Stock, Price Per Share				$ 1,000
L Catterton [Member] \| Preferred Stock [Member]
Class of Stock [Line Items]
Proceeds from issuance of private placement				$ 18.5
Preferred stock, shares issued				18,500
Mill Road Capital II, L.P. [Member]
Class of Stock [Line Items]
Proceeds from Issuance of Private Placement, Net	$ 29.1
Payments for Repurchase of Private Placement	$ 2.4
Mill Road Capital II, L.P. [Member] \| Class A Common Stock [Member]
Class of Stock [Line Items]
Sale of Stock, Number of Shares Issued in Transaction		8,873,240
Mill Road Capital II, L.P. [Member] \| Common Stock [Member] \| Class A Common Stock [Member]
Class of Stock [Line Items]
Common stock, par value		$ 0.01
Sale of Stock, Price Per Share		$ 3.55
Mill Road Capital II, L.P. [Member] \| Preferred Stock [Member]
Class of Stock [Line Items]
Proceeds from issuance of private placement		$ 31.5
Common Stock [Member] \| L Catterton [Member] \| Warrant [Member]
Class of Stock [Line Items]
Shares to be issued (shares)				1,913,793
Share price (USD per share)				$ 4.35
Fair Value, Inputs, Level 2 \| L Catterton [Member]
Class of Stock [Line Items]
Temporary Equity, Accretion of Dividends						$ 8.0
Fair Value Adjustment of Warrants				$ 3.1
Debt Instrument, Convertible, Beneficial Conversion Feature				$ 3.1

Stock-Based Compensation (Narrative) (Details) - USD ($)	12 Months Ended
	Jan. 02, 2018	Jan. 03, 2017	Dec. 29, 2015	Dec. 31, 2013
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Number of shares available for grant	4,200,000
Unrecognized compensation cost	$ 2,500,000
Period for recognition	2 years 5 months 26 days
Risk-free interest rate	2.00%	1.20%	1.60%
Expected term (average in years)	6 years 1 month 6 days	5 years	5 years
Expected dividend yield	0.00%	0.00%	0.00%
Expected volatility	39.60%	37.00%	36.80%
Employee Stock Purchase Plan [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Number of shares authorized				750,000
Stock based compensation expense	$ 29,000
General and Administrative Expense [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock based compensation expense	$ 1,700,000	$ 2,500,000	$ 1,700,000
2010 Stock Incentive Plan Post-Merger [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Number of shares authorized	3,750,500
Stock option term	10 years
Vesting period	4 years
Capitalized Internal Costs [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock based compensation expense	$ 178,000	222,000	229,000
Stock Option [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Exercises in period, intrinsic value	$ 0	$ 200,000	$ 4,200,000
Share-based Compensation Arrangement by Share-based Payment Award, Non-Vested Options, Vested in Period	177,491
Vested (in shares)		271,457	346,235
Estimated fair value	$ 800,000	$ 2,700,000	$ 3,400,000
Weighted average fair value (in dollars per share)	$ 1.74	$ 2.85	$ 5.04
Restricted Stock [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Vested Options, Vested in Period	100,871
Estimated fair value	$ 500,000
Granted (in shares)	328,106
Performance Shares
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Granted (in shares)	100,000,000
Risk-free interest rate	1.70%
Expected term (average in years)	3 years 4 months 24 days
Expected dividend yield	0.00%
Expected volatility	55.00%
Kevin Reddy [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock based compensation expense		$ 700,000
Minimum
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Estimated forfeiture rate (percentage)	0.00%
Maximum
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Estimated forfeiture rate (percentage)	10.00%

Stock-Based Compensation (Fair Value Assumptions) (Details) - $ / shares	12 Months Ended
	Jan. 02, 2018	Jan. 03, 2017	Dec. 29, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Risk-free interest rate	2.00%	1.20%	1.60%
Expected term (average in years)	6 years 1 month 6 days	5 years	5 years
Expected dividend yield	0.00%	0.00%	0.00%
Expected volatility	39.60%	37.00%	36.80%
Weighted-average Black-Scholes fair value per share at date of grant	$ 1.74	$ 2.85	$ 5.04

Stock-Based Compensation (Stock Option Activity) (Details) - Stock Option [Member] $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 02, 2018 USD ($) $ / shares shares
Options, Outstanding
Outstanding, beginning of period \| shares	2,574,932
Granted \| shares	232,000
Forfeited \| shares	(1,474,797)
Exercised \| shares	0
Outstanding, end of period \| shares	1,332,135
Vested and expected to vest \| shares	1,305,060
Exercisable \| shares	788,873
Weighted Average Exercise Price
Weighted- average exercise price, beginning balance (USD per share) \| $ / shares	$ 12.34
Granted (USD per share) \| $ / shares	4.25
Forfeited (USD per share) \| $ / shares	11.16
Exercised (USD per share) \| $ / shares	0
Weighted- average exercise price, ending balance (USD per share) \| $ / shares	12.23
Vested and expected to vest (USD per share) \| $ / shares	12.20
Exercisable (USD per share) \| $ / shares	$ 13.75
Weighted- Average Remaining Years of Contractual Life
Outstanding	6 years 6 months
Vested and expected to vest	6 years 5 months 19 days
Exercisable	5 years 1 month 20 days
Aggregate Intrinsic Value
Outstanding \| $	$ 0
Vested and expected to vest \| $	219
Exercisable \| $	$ 0

(Non vested options) (Details)	12 Months Ended
(Non vested options) (Details)	Jan. 02, 2018 $ / shares shares
Stock Option [Member]
Awards
Vested (in shares)	(177,491)
Restricted Stock [Member]
Awards
Beginning balance (in shares)	122,765
Granted (in shares)	328,106
Vested (in shares)	(100,871)
Forfeited (in shares)	(21,641)
Ending balance (in shares)	328,359
Weighted- Average Grant Date Fair Value
Beginning balance (in dollars per share) \| $ / shares	$ 10.20
Granted (in dollars per share) \| $ / shares	3.42
Vested (in dollars per share) \| $ / shares	6.87
Forfeited (in dollars per share) \| $ / shares	9,150
Ending balance (in dollars per share) \| $ / shares	$ 5,440

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 02, 2018	Oct. 03, 2017	Jul. 04, 2017	Apr. 04, 2017	Jan. 03, 2017	Sep. 27, 2016	Jun. 28, 2016	Mar. 29, 2016	Jan. 02, 2018	Jan. 03, 2017	Dec. 29, 2015
Earnings Per Share [Abstract]
Net Income (Loss) Available to Common Stockholders, Basic	$ (487)	$ (8,335)	$ (8,816)	$ (27,810)					$ (45,449)	$ (71,677)	$ (13,765)
Net loss	$ (487)	$ (8,335)	$ (1,815)	$ (26,845)	$ (45,376)	$ (9,841)	$ (14,087)	$ (2,373)	$ (37,482)	$ (71,677)	$ (13,765)
Shares:
Basic weighted average shares outstanding (in shares)									37,759,497	27,808,708	28,938,901
Dilutive stock options and warrants (in shares)									0	0	0
Diluted weighted average number of shares outstanding (in shares)									37,759,497	27,808,708	28,938,901
Earnings per share:
Basic EPS (USD per share)	$ (0.01)	$ (0.20)	$ (0.22)	$ (0.99)	$ (1.63)	$ (0.35)	$ (0.51)	$ (0.09)	$ (1.20)	$ (2.58)	$ (0.48)
Diluted EPS (USD per share)	$ (0.01)	$ (0.20)	$ (0.22)	$ (0.99)	$ (1.63)	$ (0.35)	$ (0.51)	$ (0.09)	$ (1.20)	$ (2.58)	$ (0.48)
Antidilutive securities excluded from computation of earnings per share									4,154,778	2,697,697	3,184,949

Employee Benefit Plans (Details) - USD ($)	12 Months Ended				55 Months Ended
Employee Benefit Plans (Details) - USD ($)	Jan. 02, 2018	Jan. 03, 2017	Dec. 29, 2015	Dec. 31, 2013	Jan. 02, 2018
Multiemployer Plans [Line Items]
Required employee age	21 years
Percentage of participants contributions vested	100.00%
Contributions by employer	$ 0	$ 0	$ 0
Weighted-average fair value per share at date of grant	$ 1.74	$ 2.85	$ 5.04
Employee Stock Purchase Plan [Member]
Multiemployer Plans [Line Items]
Maximum employee salary percentage				15.00%
Offering date percentage				85.00%
Purchase date percentage				85.00%
Number of shares authorized				750,000
Shares issued	37,069				117,381
Reserved for future issuance	632,619				632,619
Risk free interest rate	1.07%
Expected life	3 months
Expected volatility rate	38.30%
Expected dividend rate	0.00%
Weighted-average fair value per share at date of grant	$ 0.77
Employee stock purchase plan, compensation expense	$ 29,000
Other long-term liabilities
Multiemployer Plans [Line Items]
Deferred compensation plan liability	1,300,000	$ 1,500,000			$ 1,300,000
Other Assets [Member]
Multiemployer Plans [Line Items]
Deferred compensation plan asset	$ 1,900,000	$ 1,600,000			$ 1,900,000

Leases (Details) $ in Thousands	Jan. 02, 2018 USD ($)
Leases [Abstract]
2018	$ 44,371
2019	40,090
2020	35,798
2021	32,234
2022	27,576
Thereafter	64,582
Total future minimum lease payments due	$ 244,651

Leases (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
Leases (Narrative) (Details) - USD ($) $ in Millions	Jan. 02, 2018	Jan. 03, 2017	Dec. 29, 2015
Operating Leased Assets [Line Items]
Operating leases, lease term	10 years
Operating leases, rent expense	$ 43.9	$ 48.5	$ 44.6
Minimum
Operating Leased Assets [Line Items]
Operating leases, extension term	5 years
Maximum
Operating Leased Assets [Line Items]
Operating leases, extension term	15 years

Supplemental Disclosures to Consolidated Statements of Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2018	Jan. 03, 2017	Dec. 29, 2015
Class of Stock [Line Items]
Interest paid (net of amounts capitalized)	$ 3,482	$ 2,394	$ 839
Income taxes (refunded) paid	(158)	(427)	354
Changes in purchases of property and equipment accrued in accounts payable, net	(842)	(1,431)	(1,414)
Common Stock [Member] \| Class A Common Stock [Member]
Class of Stock [Line Items]
Convertible Preferred Stock, Shares Issued Upon Conversion, Value	$ 18,500	$ 0	$ 0

Commitments and Contingencies (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 27, 2016	Jan. 02, 2018	Jan. 03, 2017	Dec. 29, 2015
Loss Contingencies [Line Items]
Severance expenses	$ 2,500
Restructuring Reserve		$ 8,179	$ 1,880	$ 4,746
Minimum
Loss Contingencies [Line Items]
Data breach liabilities, maximum exposure (up to)			$ 10,600
Maximum
Loss Contingencies [Line Items]
Data breach liabilities, maximum exposure (up to)		$ 5,500

Related-Party Transactions (Details)	12 Months Ended
Related-Party Transactions (Details)	Jan. 02, 2018
Catterton [Member]
Related Party Transaction [Line Items]
Minimum ownership percentage	35.00%
Class A and Class B Common Stock [Member] \| Equity Sponsors [Member] \| Minimum
Related Party Transaction [Line Items]
Percentage of stock held	10.00%
Class A and Class B Common Stock [Member] \| Equity Sponsors [Member] \| Maximum
Related Party Transaction [Line Items]
Percentage of stock held	20.00%
L Catterton [Member] \| Minimum
Related Party Transaction [Line Items]
Percentage of stock held	5.00%
Argentina [Member] \| Minimum
Related Party Transaction [Line Items]
Percentage of stock held	5.00%
Mill Road Capital II, L.P. [Member] \| Minimum
Related Party Transaction [Line Items]
Percentage of stock held	10.00%

Selected Quarterly Financial Data (Details) $ / shares in Units, $ in Thousands	3 Months Ended									12 Months Ended
	Jan. 02, 2018 USD ($) restaurant $ / shares	Oct. 03, 2017 USD ($) restaurant $ / shares	Jul. 04, 2017 USD ($) restaurant $ / shares	Apr. 04, 2017 USD ($) restaurant $ / shares	Jan. 03, 2017 USD ($) restaurant $ / shares	Sep. 27, 2016 USD ($) $ / shares	Jun. 28, 2016 USD ($) restaurant $ / shares	Mar. 29, 2016 USD ($) restaurant $ / shares	Dec. 29, 2015 restaurant	Jan. 02, 2018 USD ($) restaurant $ / shares	Jan. 03, 2017 USD ($) restaurant $ / shares	Dec. 29, 2015 USD ($) restaurant $ / shares
Quarterly Financial Information Disclosure [Abstract]
Revenue	$ 112,774	$ 114,211	$ 112,792	$ 116,715	$ 129,400	$ 122,681	$ 121,407	$ 113,986		$ 456,492	$ 487,474	$ 455,451
Operating income	87	(7,483)	(808)	(25,646)	(44,315)	(9,062)	(11,312)	(2,839)		(33,850)	(67,528)	(21,067)
Net loss	(487)	(8,335)	(1,815)	(26,845)	$ (45,376)	$ (9,841)	$ (14,087)	$ (2,373)		(37,482)	(71,677)	(13,765)
Net loss attributable to common stockholders	$ (487)	$ (8,335)	$ (8,816)	$ (27,810)						$ (45,449)	$ (71,677)	$ (13,765)
Basic EPS (USD per share) \| $ / shares	$ (0.01)	$ (0.20)	$ (0.22)	$ (0.99)	$ (1.63)	$ (0.35)	$ (0.51)	$ (0.09)		$ (1.20)	$ (2.58)	$ (0.48)
Diluted EPS (USD per share) \| $ / shares	$ (0.01)	$ (0.20)	$ (0.22)	$ (0.99)	$ (1.63)	$ (0.35)	$ (0.51)	$ (0.09)		$ (1.20)	$ (2.58)	$ (0.48)
Closure costs				$ 19,900				$ 200		$ 20,052	$ 2,251	$ 3,076
Impairment costs related to closure of restaurants		$ 9,100
Number of restaurants closed \| restaurant				55					16
Number of restaurants impaired \| restaurant	3	18	9	4	42		11	1		34	54	39
Impairment costs of restaurants	$ 1,100		$ 4,000	$ 1,900	$ 31,100		$ 10,300
Estimated losses resulting from claims and anticipated claims by payment card companies						$ 10,600
Severance expenses						2,500
Litigation settlement, expense						$ 3,000

Supplemental Financial Information (Accounts Receivable) (Details) - USD ($) $ in Thousands	Jan. 02, 2018	Jan. 03, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	$ 2,434	$ 5,438
Tenant Improvement [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	216	1,205
Vendor Rebate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	869	1,590
Franchise and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	$ 1,349	$ 2,643

Supplemental Financial Information (Prepaid Expenses and Other Assets) (Details) - USD ($) $ in Thousands	Jan. 02, 2018	Jan. 03, 2017
Supplemental Financial Information [Abstract]
Prepaid occupancy related costs	$ 4,091	$ 4,405
Other prepaid expenses	2,126	2,364
Other current assets	41	203
Prepaid expenses and other assets	$ 6,258	$ 6,972

Supplemental Financial Information (Property and Equipment) (Details) - USD ($) $ in Thousands	Jan. 02, 2018	Jan. 03, 2017
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 322,037	$ 333,979
Accumulated depreciation and amortization	(169,444)	(160,446)
Property and equipment, net	152,593	173,533
Leasehold Improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	199,211	205,687
Furniture, Fixtures, and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	120,234	120,248
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 2,592	$ 8,044

Supplemental Financial Information (Accrued Payroll and Benefits) (Details) - USD ($) $ in Thousands	Jan. 02, 2018	Jan. 03, 2017
Supplemental Financial Information [Abstract]
Accrued payroll and related liabilities	$ 6,594	$ 6,935
Accrued bonus	1,947	1,460
Insurance liabilities	3,178	2,328
Accrued payroll and benefits	$ 11,719	$ 10,723

Supplemental Financial Information (Accrued Expense and Other Liabilities) (Details) - USD ($) $ in Thousands	Jan. 02, 2018	Jan. 03, 2017
Supplemental Financial Information [Abstract]
Gift card liability	$ 4,078	$ 3,857
Occupancy related	3,733	2,069
Utilities	1,705	1,753
Data breach liabilities	7,605	11,622
Legal settlement	0	3,000
Other accrued expenses	4,100	5,408
Accrued expenses and other current liabilities	$ 21,221	$ 27,709

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Millions	Feb. 08, 2017	Jan. 02, 2018	Apr. 12, 2017	Jan. 03, 2017
Subsequent Event [Line Items]
Preferred stock, shares issued (shares)		0		0
Common stock, par value (USD per share)		$ 0.01		$ 0.01
Class A Common Stock [Member]
Subsequent Event [Line Items]
Common stock, par value (USD per share)		$ 0.01
Preferred Stock [Member] \| L Catterton [Member]
Subsequent Event [Line Items]
Preferred stock, shares issued (shares)	18,500
Proceeds from issuance of private placement	$ 18.5
Common Stock [Member] \| L Catterton [Member] \| Class A Common Stock [Member]
Subsequent Event [Line Items]
Shares Issued upon Conversion (shares)	4,252,873		4,252,873
Common stock, par value (USD per share)	$ 0.01
Common Stock [Member] \| Warrant [Member] \| L Catterton [Member]
Subsequent Event [Line Items]
Shares to be issued (shares)	1,913,793
Share price (USD per share)	$ 4.35

Business and Summary of Significant Accounting Policies (Cash and Cash Equivalents) (Details) - USD ($) $ in Millions	Jan. 02, 2018	Jan. 03, 2017
Credit Card Receivable [Member]
Cash and Cash Equivalents [Line Items]
Cash equivalents	$ 1.0	$ 1.1

Business and Summary of Significant Accounting Policies (Accounting Pronouncements) (Details) $ in Millions	May 31, 2014 USD ($)
Deferred Revenue \| Accounting Standards Update 2014-09
Accounting Policies [Line Items]
Cumulative catch-up adjustment	$ 1.5

Borrowings (Tables)	12 Months Ended
Borrowings (Tables)	Jan. 02, 2018
Debt Disclosure [Abstract]
Schedule of Aggregate Annual Maturities

Business and Summary of Significant Accounting Policies (Other Assets) (Details) - USD ($) $ in Millions	Jan. 02, 2018	Jan. 03, 2017
Accounting Policies [Abstract]
Debt issuance costs	$ 1.2	$ 0.7