Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Jan. 01, 2019	Mar. 08, 2019	Jul. 03, 2018
Document Information [Line Items]
Entity Registrant Name	NOODLES & Co
Entity Central Index Key	0001275158
Current Fiscal Year End Date	--01-01
Entity Filer Category	Accelerated Filer
Document Type	10-K
Document Period End Date	Jan. 01, 2019
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Shell Company	false
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 170.1
Class A Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		43,930,438

Consolidated Balance Sheets - USD ($) $ in Thousands	Jan. 01, 2019	Jan. 02, 2018
Assets
Cash and cash equivalents	$ 4,655	$ 3,361
Accounts receivable	2,391	2,434
Inventories	9,646	9,929
Prepaid expenses and other assets	6,474	6,258
Income tax receivable	185	76
Total current assets	23,351	22,058
Property and equipment, net	138,774	152,593
Goodwill	6,400	6,400
Intangibles, net	1,291	1,565
Other assets, net	2,216	2,617
Total long-term assets	148,681	163,175
Total assets	172,032	185,233
Current liabilities:
Accounts payable	7,854	10,929
Accrued payroll and benefits	13,391	11,719
Accrued expenses and other current liabilities	11,183	21,221
Current portion of long-term debt	719	0
Total current liabilities	33,147	43,869
Long-term debt, net	44,183	57,624
Deferred rent	37,334	38,872
Deferred tax liabilities, net	133	416
Other long-term liabilities	4,554	8,591
Total liabilities	119,351	149,372
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	464	436
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	198,352	171,613
Accumulated deficit	(111,135)	(101,188)
Total stockholders’ equity	52,681	35,861
Total liabilities and stockholders’ equity	$ 172,032	$ 185,233

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jan. 01, 2019	Jan. 02, 2018
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	46,353,309	43,550,329
Common stock, shares, outstanding	43,929,438	41,126,458
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. 01, 2019	Jan. 02, 2018	Jan. 03, 2017
Revenue:
Total revenue	$ 457,841	$ 456,492	$ 487,474
Restaurant operating costs (exclusive of depreciation and amortization shown separately below):
Cost of sales	121,102	121,473	130,630
Labor	149,746	150,161	161,219
Occupancy	49,020	51,877	55,912
Other restaurant operating costs	65,575	64,091	73,011
General and administrative	46,092	39,746	55,654
Depreciation and amortization	22,872	24,613	28,134
Pre-opening	50	935	3,131
Restaurant impairments, closure costs and asset disposals	7,142	37,446	47,311
Total costs and expenses	461,599	490,342	555,002
Loss from operations	(3,758)	(33,850)	(67,528)
Loss on extinguishment of debt	626	0	0
Interest expense, net	4,305	3,839	2,916
Loss before income taxes	(8,689)	(37,689)	(70,444)
(Benefit) provision for income taxes	(248)	(207)	1,233
Net loss	(8,441)	(37,482)	(71,677)
Accretion of preferred stock to redemption value	0	(7,967)	0
Net loss attributable to common stockholders	$ (8,441)	$ (45,449)	$ (71,677)
Earnings per share of Class A and Class B common stock, combined:
Basic (USD per share)	$ (0.20)	$ (1.20)	$ (2.58)
Diluted (USD per share)	$ (0.20)	$ (1.20)	$ (2.58)
Weighted average shares of Class A and Class B common stock outstanding, combined:
Basic (in shares)	42,329,556	37,759,497	27,808,708
Diluted (in shares)	42,329,556	37,759,497	27,808,708
Restaurant revenue
Revenue:
Total revenue	$ 453,671	$ 451,599	$ 482,544
Franchising royalties and fees
Revenue:
Total revenue	$ 4,170	$ 4,893	$ 4,930

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2019	Jan. 02, 2018	Jan. 03, 2017
Net loss	$ (8,441)	$ (37,482)	$ (71,677)
Foreign currency translation adjustments	0	(109)	83
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment from AOCI, Realized upon Sale or Liquidation, Net of Tax	0	109	(83)
Other comprehensive (loss) income:
Comprehensive loss	$ (8,441)	$ (37,591)	$ (71,594)

- Definition

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

+ References + Details

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]

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]

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

Shares outstanding (in shares)

30,138,672

2,423,871

Beginning balance, shares at Dec. 29, 2015

30,138,672

2,423,871

Beginning balance at Dec. 29, 2015

$ 93,772

$ 301

$ (35,000)

$ 120,634

$ (134)

$ 7,971

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

Issuance of stock options (in shares)

^[1]

162,253

Issuance of stock options

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]

Shares outstanding (in shares)

30,138,672

2,423,871

Shares outstanding (in shares)

30,300,925

^[1]

2,423,871

Issuance of stock options (in shares)

123,291

^[1]

8,873,240

Issuance of stock options

$ 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

(101,188)

Ending balance, shares at Jan. 02, 2018

43,550,329

2,423,871

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

Shares outstanding (in shares)

30,300,925

^[1]

2,423,871

Shares outstanding (in shares)

43,550,329

2,423,871

Issuance of stock options (in shares)

2,500,000

Issuance of stock options

22,992

$ 25

22,967

Shares issued

^[1]

302,980

Stock Issued During Period, Value, Employee Stock Purchase Plan

749

$ 3

^[1]

746

Stock-based compensation expense

3,026

Net loss

(8,441)

Ending balance at Jan. 01, 2019

$ 52,681

$ 464

$ (35,000)

$ 198,352

$ 0

$ (111,135)

Ending balance, shares at Jan. 01, 2019

46,353,309

2,423,871

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

Shares outstanding (in shares)

43,550,329

2,423,871

Shares outstanding (in shares)

46,353,309

2,423,871

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

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2019	Jan. 02, 2018	Jan. 03, 2017
Operating activities
Net loss	$ (8,441)	$ (37,482)	$ (71,677)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	22,872	24,613	28,134
Deferred income taxes, net	(283)	(228)	1,099
Restaurant impairments, closure costs and asset disposals	6,992	30,859	45,536
Loss on extinguishment of debt	626	0	0
Amortization of debt issuance costs	607	465	140
Stock-based compensation	2,979	1,514	2,319
Loss on liquidation of Canadian subsidiary	0	70	0
Gain on insurance proceeds received for property damage	(370)	0	(494)
Changes in operating assets and liabilities:
Accounts receivable	91	2,976	(443)
Inventories	(541)	(387)	(790)
Prepaid expenses and other assets	185	332	162
Accounts payable	(1,580)	(1,302)	(2,440)
Deferred rent	(1,396)	1,597	5,328
Income taxes	(109)	180	564
Accrued expenses and other liabilities	(16,286)	(19,105)	17,299
Net cash provided by operating activities	5,346	4,102	24,737
Investing activities
Purchases of property and equipment	(14,338)	(20,828)	(43,335)
Insurance proceeds received for property damage	500	0	578
Net cash used in investing activities	(13,838)	(20,828)	(42,757)
Financing activities
Net (repayments) borrowings from swing line loan	(101)	(96)	(1,649)
Proceeds from borrowings on long-term debt	74,889	10,532	19,800
Payments on long-term debt	(87,030)	(37,015)	(1,000)
Debt issuance costs	(1,713)	(938)	(347)
Issuance of preferred stock and common stock warrants, net of transaction expenses	0	16,589	0
Issuance of common stock, net of transaction expenses	22,992	29,110	0
Proceeds from exercise of stock options and employee stock purchase plan	749	83	1,100
Net cash provided by financing activities	9,786	18,265	17,904
Effect of exchange rate changes on cash	0	(15)	41
Net increase (decrease) in cash and cash equivalents	1,294	1,524	(75)
Cash and cash equivalents
Beginning of year	3,361	1,837	1,912
End of year	$ 4,655	$ 3,361	$ 1,837

Business and Summary of Significant Accounting Policies

12 Months Ended

Jan. 01, 2019

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 1, 2019, the Company had 394 company-owned restaurants and 65 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.

Fiscal Year

The Company operates on a 52- or 53-week fiscal year ending on the Tuesday closest to December 31. Fiscal years 2018 and 2017, which ended on January 1, 2019 and January 2, 2018, 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 1, 2019 and January 2, 2018, which are included in cash and cash equivalents, were $1.6 million and $1.0 million, respectively. Additionally, the Company records “book overdrafts” when outstanding checks at year end are in excess of cash and cash equivalents. Such book overdrafts are recorded within accounts payable in the accompanying Consolidated Balance Sheets and within operating activities in the accompanying Consolidated Statements of Cash Flows.

Accounts Receivable

Accounts receivable consists primarily of 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 1, 2019 or January 2, 2018.

Inventories

Inventories consist of food, beverages, supplies and smallwares, and are stated at the lower of cost (first-in, first-out method) or net realizable value. Smallwares inventory, which consist of the plates, silverware and cooking utensils used in the restaurants, are frequently replaced and are therefore considered current assets. Replacement costs of smallwares inventory are recorded as other restaurant operating costs in the Consolidated Statements of Operations and are expensed as incurred. As of January 1, 2019 and January 2, 2018, smallwares inventory of $6.5 million and $6.7 million, respectively, was included in the accompanying Consolidated Balance Sheets.

Property and Equipment

Property and equipment are stated at cost, less accumulated depreciation. Expenditures for major renewals and improvements are capitalized, while expenditures for minor replacements and maintenance and repairs are expensed as incurred. Upon retirement or disposal of assets, the accounts are relieved of cost and accumulated depreciation and the related gain or loss is reflected in earnings. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of the estimated useful life or the lease term, which generally includes option periods that are reasonably assured to be exercised. Depreciation and amortization expense on property and equipment, including assets under capital lease, was $22.7 million, $24.5 million and $28.0 million in 2018, 2017 and 2016, 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 $0.2 million, $0.9 million and $2.4 million in 2018, 2017 and 2016, 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 $0.1 million, $0.2 million and $0.3 million in 2018, 2017 and 2016, respectively.

Goodwill

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

Goodwill is evaluated at the level of the Company’s single operating segment, which also represents the Company’s only reporting unit. In 2018, the Company performed a qualitative impairment assessment. Under this approach, the Company first assesses qualitative factors to determine whether it is more likely than not that the fair value of its reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. The more-likely-than-not threshold is defined as having a likelihood of more than 50 percent. If after performing the qualitative assessment, the Company determines there is less than a 50 percent chance that the fair value of its reporting unit is less than its carrying amount, then performing the two-step test is unnecessary. Based on the qualitative assessment performed, management did not believe that it is more likely than not that the Company’s goodwill has been impaired.

In 2017 and 2016, the Company performed the two-step quantitative analysis. Under the two-step approach, 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 were consistent with the plans and estimates used to manage operations. The market approach utilized multiples of profit measures to estimate the fair value of the assets. The Company evaluated all methods to ensure reasonably consistent results. Additionally, the Company evaluated 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 in 2018, 2017 or 2016. 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 seven years to 15 years as of January 1, 2019. 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 one year to six years as of January 1, 2019. 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 2018, 2017 and 2016, 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 $1.7 million and $1.2 million, net of accumulated amortization, as of January 1, 2019 and January 2, 2018, 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 8% of gift cards will not be redeemed, which is recognized ratably over the estimated redemption period of the gift card, approximately 18 months.

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

As of January 1, 2019, January 2, 2018 and January 3, 2017, there were 65, 66 and 75 franchise restaurants in operation, respectively. No new franchise restaurants were opened in 2018. Franchisees opened three and six restaurants in 2017 and 2016, 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 were $6.0 million, $5.7 million and $10.0 million in 2018, 2017 and 2016, 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 February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, “Leases (Topic 842).” This pronouncement requires a lessee to recognize on the balance sheet a liability to make lease payments and a corresponding right-of-use asset. Additionally, the new lease guidance requires a dual approach for lessee accounting under which a lessee would account for leases as finance leases or operating leases. Both finance leases and operating leases will result in the lessee recognizing a right-of-use asset and a corresponding lease liability. For finance leases, the lessee would recognize interest expense and amortization of the right-of-use asset, while for operating leases, the lessee would recognize a straight-line total lease expense. The guidance also requires certain qualitative and quantitative disclosures about the amount, timing and uncertainty of cash flows arising from leases. This pronouncement will be effective for interim and annual periods beginning after December 15, 2018 (the Company’s first quarter of fiscal 2019). There have been multiple standards updates amending this guidance or providing corrections or improvements on issues in the guidance. In July 2018, the FASB issued ASU 2018-11 which provided either a modified retrospective transition approach with application in all comparative periods presented, or an alternative transition method, which permits a company to use its effective date as the date of initial application without restating comparative period financial statements. The Company has elected the alternative transition method and will apply the transition approach as of the beginning of the period of adoption and will not be restating comparative periods. Further, the Company will elect a short-term lease exception policy, permitting it to not apply the recognition requirements of this standard to short-term leases (i.e. leases with initial terms of 12 months or less) and an accounting policy to account for lease and non-lease components as a single component for certain classes of assets.

The adoption of this lease guidance will have a significant impact on the Company’s consolidated balance sheets by significantly increasing its non-current assets and non-current liabilities due to the recognition of the right-of-use assets and related lease liabilities primarily related to the Company’s restaurant operating leases and corporate office space. The Company currently estimates it will record operating lease liabilities of approximately $262.0 million based on the present value of the remaining minimum rental payments using discount rates as of the effective date. The Company currently estimates that it will record corresponding right-of-use assets between approximately $198.0 million and $228.0 million, based upon the operating lease liabilities adjusted for prepaid and deferred rent, liabilities associated with lease termination costs and impairment of right-of-use assets estimated to be recognized in retained earnings as of January 1, 2019. The Company does not expect a material impact on its consolidated results of operations or its consolidated statements of cash flows. The Company is finalizing the impact of the standard on its accounting policies, processes, disclosures, and internal control over financial reporting and has implemented upgrades to its existing lease system. The Company’s implementation efforts are substantially complete.

Recently Adopted 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 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.

The Company adopted Topic 606 at the beginning of the first quarter of 2018 using the modified retrospective method. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. The adoption of these standards did not have a material impact on the Company’s Consolidated Statements of Operations in 2018. The primary impact of adoption was the enhancement of the Company’s disclosures related to contracts with customers and revenue recognized from those performance obligations, which includes revenue related to initial fees charged to franchisees and revenue recognized related to gift cards. See Note 16, Revenue Recognition.

Further, the Company implemented internal controls related to the recognition and presentation of the Company’s revenues under this new standard.

Borrowings

12 Months Ended

Jan. 01, 2019

Debt Disclosure [Abstract]

Borrowings

Long-Term Debt

2018 Credit Facility

On May 9, 2018, the Company entered into a credit facility with U.S. Bank National Association (the “2018 Credit Facility”). The 2018 Credit Facility consists of a term loan facility in an aggregate principal amount of $25.0 million and a revolving line of credit of $65.0 million (which may be increased to $75.0 million), which includes a letter of credit subfacility in the amount of $15.0 million and a swingline subfacility in the amount of $10.0 million. The 2018 Credit Facility has a four-year term and matures on May 9, 2022.

Borrowings under the 2018 Credit Facility, including the term loan facility, bear interest annually, at the Company’s option, at either (i) LIBOR plus a margin of 2.25% to 3.25% per annum, based upon the consolidated total lease-adjusted leverage ratio or (ii) the highest of the following base rates plus a margin of 1.25% to 2.25% per annum: (a) the federal funds rate plus 0.50%; (b) the U.S. Bank prime rate or (c) the one-month LIBOR plus 1.00%. The 2018 Credit Facility includes a commitment fee of 0.30% to 0.50% per annum, based upon the consolidated total lease-adjusted leverage ratio, on any unused portion of the revolving credit facility.

As of January 1, 2019, the Company had $46.6 million of indebtedness (excluding $1.7 million of unamortized debt issuance costs) and $3.7 million of letters of credit outstanding under the 2018 Credit Facility. The term loan requires principal payments of $156,250 per quarter starting in the second quarter of 2018 through the first quarter of 2019, $187,500 per quarter thereafter through the first quarter of 2020, $375,000 per quarter thereafter through the first quarter of 2021, and $531,250 per quarter thereafter through maturity in the second quarter of 2022.

Aggregate maturities for debt outstanding as of January 1, 2019 are as follows (in thousands):



Year 1	$	719
Year 2	1,313
Year 3	1,969
Year 4	42,575
Total	$	46,576

The Company also maintains outstanding letters of credit to secure obligations under its workers’ compensation program and certain lease obligations. As of January 1, 2019, the Company was in compliance with all of its debt covenants.

The 2018 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.

Prior Credit Facility

Upon execution of the 2018 Credit Facility, the Company repaid in full its outstanding indebtedness with Bank of America, N.A. (the “Prior Credit Facility”) using funds drawn on the 2018 Credit Facility. Upon repayment, the Prior Credit Facility and all related agreements were terminated. A loss on extinguishment of debt in the amount of $0.6 million was recorded during the second quarter of 2018 in connection with this repayment.

The Company’s indebtedness bore interest at a range of 4.95% to 7.25% during 2018. The Company recorded interest expense of $4.3 million, $3.8 million and $2.9 million for 2018, 2017 and 2016, respectively, of which $0.6 million, $0.5 million, and $0.1 million was amortization of debt issuance costs in each of the respective years.

Fair Value Measurements	12 Months Ended
Fair Value Measurements	Jan. 01, 2019
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. Closed restaurant operating lease liabilities, which are measured at fair value on a non-recurring basis, 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. 01, 2019

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 2018, 2017 and 2016 (in thousands):



	2018		2017		2016
Restaurant impairments⁽¹⁾	$	1,453	$	16,154	$	41,615
Closure costs⁽¹⁾	4,149		20,052		2,251
Loss on disposal of assets and other ⁽²⁾	1,540		1,240		3,445
	$	7,142	$	37,446	$	47,311

_____________________


(1)	Restaurant impairments and closure costs in all periods presented above include amounts 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.

Restaurant Impairments

During 2018, 2017 and 2016, one restaurant, 34 restaurants and 54 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.

Restaurant Closures

During 2018, 2017 and 2016, the Company recognized $4.1 million, $20.1 million and $2.3 million of closure costs, respectively. The closure costs recognized during 2018 are primarily related to the 19 restaurants closed throughout 2018, most of which were approaching the expiration of their leases, as well as ongoing costs from restaurants closed in previous years. 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 previous years, and the closure costs recognized during 2016 are primarily related to the ongoing costs of 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 discount rates in effect on the closure date. The discount rates used to calculate the present value of the remaining non-cancellable lease payments after the closing date, net of estimated subtenant income, range from 4.45% to 6.15%. The following table contains a summary of the changes in the liability for closed restaurants as of January 1, 2019 and January 2, 2018 (in thousands):



	2018			2017
Closed restaurant reserves, beginning of period	$	8,179		$	1,880
Additions—restaurant closing costs recognized and accretion	2,843			18,341
Decreases—payments	(8,005		)	(12,042		)
Closed restaurant reserves, end of period	$	3,017		$	8,179

As of January 1, 2019 and January 2, 2018, the current portion of the liability, $1.7 million and $2.4 million, respectively, is included in accrued expenses and other current liabilities, and the long-term portion, $1.3 million and $5.8 million, respectively, is included in other long-term liabilities in the Consolidated Balance Sheets.

Income Taxes

12 Months Ended

Jan. 01, 2019

Income Tax Disclosure [Abstract]

Income Taxes

The following table presents the domestic and foreign components of income (loss) before income taxes for 2018, 2017 and 2016 (in thousands):



	2018			2017			2016
Domestic loss	$	(8,689	)	$	(42,047	)	$	(67,626	)
Foreign income (loss)	—			4,358			(2,818		)
	$	(8,689	)	$	(37,689	)	$	(70,444	)

The components of the (benefit) provision for income taxes are as follows for 2018, 2017 and 2016 (in thousands):



	2018			2017			2016
Current tax provision:
Federal	$	—		$	—		$	—
State	35			21			134
Foreign	—			—			—
	35			21			134
Deferred tax (benefit) provision:
Federal	(202		)	(252		)	(1,979		)
State	(81		)	24			2,854
Foreign	—			—			224
	(283		)	(228		)	1,099
Total (benefit) provision for income taxes	$	(248	)	$	(207	)	$	1,233

The reconciliation of income tax (benefit) provision 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 2018, 2017 and 2016 (in thousands):



	2018			2017			2016
Federal income tax benefit at federal rate	$	(1,825	)	$	(12,814	)	$	(23,740	)
State income tax benefit, net of federal tax	(623		)	(1,790		)	(2,975		)
Other permanent differences	70			674			996
Foreign rate differential	—			(463		)	214
Tax credits	(602		)	(808		)	(749		)
Change in valuation allowance	2,600			(159		)	27,353
Tax rate change	(248		)	13,632			—
Deferred tax asset write-off	212			2,618			—
Other items, net	168			(1,097		)	134
(Benefit) provision for income taxes	$	(248	)	$	(207	)	$	1,233
Effective income tax rate	2.9		%	0.5		%	(1.8		)%

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



	2018			2017
Deferred tax assets	$	50,851		$	47,027
Deferred tax liabilities	(12,212		)	(11,632		)
Total deferred tax assets	38,639			35,395
Valuation allowance	(38,772		)	(35,811		)
Net deferred tax liabilities	$	(133	)	$	(416	)

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):



	2018			2017
Deferred tax assets (liabilities):
Loss carry forwards	$	32,896		$	26,991
Deferred rent and franchise revenue	10,433			10,486
Property, equipment and intangible assets	(10,472		)	(9,858		)
Stock-based compensation	1,242			1,086
Tax credit carry forwards	3,528			3,123
Interest expense	998			—
Inventory smallwares	(1,740		)	(1,774		)
Other accrued expenses	959			4,320
Other	795			1,021
Total net deferred tax assets	38,639			35,395
Valuation allowance	(38,772		)	(35,811		)
Net deferred tax liabilities	$	(133	)	$	(416	)

For the year ended January 1, 2019, the Company determined that it was appropriate to maintain a valuation allowance of $38.8 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. During 2018, the Company generated indefinite- lived net operating loss (“NOL”) carry forwards and indefinite-lived interest deductions. These assets reduce the year end net deferred tax liability, which creates a current year benefit to tax expense of $0.3 million. The Company will maintain the remaining valuation allowance until there is sufficient evidence to support a full or partial reversal. The reversal of a previously recorded valuation allowance will generally result in a benefit to the effective tax rate.

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%. On the same date, Staff Accounting Bulletin No. 118 (“SAB 118”) was issued by the SEC to address the application of 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. During the year ended January 1, 2019, the Company completed its analysis of the Tax Act and determined that no adjustments were needed for provisional taxes reported for the year ended January 2, 2018.

As of January 1, 2019 and January 2, 2018, NOL carry forwards for federal income tax purposes of approximately $124.8 million and $106.8 million, respectively, were available to offset future taxable income. Of these amounts, $106.8 million is available to offset future taxable income through 2037. A federal NOL of $17.9 million created during the year ending January 1, 2019 can be carried forward indefinitely, but can only offset 80% of future taxable income. The Internal Revenue Code Section 382 generally limits the utilization of NOLs when there is an ownership change. The Company has not completed an analysis of ownership changes through January 1, 2019. 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.

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 1, 2019 or January 2, 2018. For federal and state income tax purposes, the Company’s 2014 through 2017 tax years remain open for examination by the authorities under the normal three year statute of limitations. Should the Company utilize any of its U.S. or state NOLs, the tax year to which the original loss relates will remain open to examination.

Stockholder's Equity	12 Months Ended
Stockholder's Equity	Jan. 01, 2019
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 are determined by the Company’s Board of Directors when preferred shares are issued. The following summarizes the rights of common stock: Voting—Shares of Class A common stock and Class B common stock are entitled to one vote per share in all voting matters, with the exception that Class B common stock does not vote on the election or removal of directors. Conversion—Each share of Class 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—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. Public Offering of Class A Common Stock On July 31, 2018, the Company sold 2,500,000 shares of its common stock at a public offering price of $10.00 per share. The shares offered were registered pursuant to a registration statement that the Company filed with the Securities and Exchange Commission (the “SEC”). The Company received net proceeds of $23.0 million, after deducting the underwriting discounts and commissions, and net of transaction expenses incurred. The proceeds of the offering were used by the Company to pay down borrowings under the 2018 Credit Facility and fund working capital obligations. Conversion of Argentia Class B Common Stock On May 24, 2018, Argentia Private Investments Inc. (“Argentia”) converted 1,522,098 shares of the Company’s Class B common stock, par value $0.01, it owned into the same number of shares of the Company’s Class A common stock. As a result of the conversion, no shares of the Company’s Class B common stock are outstanding. 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 were 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 liabilities and to fund, in part, certain capital expenditures related to business initiatives in its company-owned restaurants. 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. 01, 2019

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 non-qualified 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 Plan is administered by the Compensation Committee of the Company’s Board of Directors (the “Board”) or another committee designated by the Board, or in the absence of any such committee, the Board itself (the “administrator”). Stock options are granted at a price determined by the administrator at an exercise price that is not less than the fair market value of the underlying stock on the date of grant. The administrator may also grant SARs and RSUs with terms determined by the administrator in accordance with the Plan. All share-based awards (except for RSUs) granted under the Plan have a life of ten years. Most awards vest ratably over four years; however, some have been granted with different vesting schedules. Of the awards outstanding, none have been granted to non-employees (except those granted to non-employee members of the Board of Directors of the Company) under the Plan. At January 1, 2019, approximately 3.5 million share-based awards were available to be granted under the Plan.

Stock-based compensation expense is generally recognized on a straight-line basis over the service period of the awards. In 2018, 2017 and 2016, non-cash stock-based compensation expense of $3.0 million, $1.7 million and $2.5 million, respectively, was included in general and administrative expense. Stock-based compensation of approximately $47,000, $178,000 and $222,000 was included in capitalized internal costs in 2018, 2017 and 2016, respectively. Stock-based compensation expense also includes approximately $36,000 related to the Employee Stock Purchase Plan, see Note 11, Employee Benefit Plans.

Included in stock-based compensation expense recognized in 2016 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 Company’s historical data and implied volatility. The Company uses historical data to estimate expected employee forfeitures of stock options. The expected life of options granted is management’s best estimate using recent and expected transactions. The risk-free rate for periods within the expected life of the option is based on the U.S. Treasury yield curve in effect at the time of grant.

The weighted-average assumptions used in the model were as follows:



	2018			2017			2016
Risk-free interest rate	2.7		%	2.0		%	1.2		%
Expected term (average in years)	6.2			6.1			5.0
Expected dividend yield	—			—			—
Expected volatility	51.0		%	39.6		%	37.0		%
Weighted-average Black-Scholes fair value per share at date of grant	$	5.11		$	1.74		$	2.85

The Company has estimated forfeiture rates that range from 0% to 17% based upon the class of employees receiving stock-based compensation in its calculation of stock-based compensation expense for the year ended January 1, 2019. 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 1, 2019, 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 2, 2018	1,332,135		$	12.23
Granted	201,653		9.58
Forfeited or expired	(231,743	)	14.09
Exercised	(127,789	)	8.86
Outstanding—January 1, 2019	1,174,256		$	11.78	6.46	$	667
Vested and expected to vest	1,155,755		$	11.79	6.43	$	662
Exercisable as of January 1, 2019	713,021		$	13.91	5.14	$	163

_____________


(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 1, 2019.

The weighted-average grant-date fair value of options granted during the years ended January 1, 2019, January 2, 2018 and January 3, 2017 was $5.11, $1.74 and $2.85, respectively. The intrinsic value associated with options exercised was $0.4 million, zero and $0.2 million for the fiscal years ended January 1, 2019, January 2, 2018 and January 3, 2017, respectively. The Company had 204,399, 177,491 and 271,457 options that vested during the years ended January 1, 2019, January 2, 2018 and January 3, 2017, respectively. These awards had a total estimated fair value of $1.9 million, $0.8 million and $2.7 million at the date of vesting for the years ended January 1, 2019, January 2, 2018 and January 3, 2017, respectively.

A summary of the status of the Company’s non-vested restricted share units as of January 1, 2019 and changes during the year then ended is presented below:



	Awards		Weighted- Average Grant Date Fair Value
Outstanding—January 2, 2018	328,359		$	4.52
Granted	824,251		8.51
Vested	(197,384	)	6.84
Forfeited	(47,144	)	0.01
Non-vested at January 1, 2019	908,082		$	0.01

The Company had 197,384 restricted stock units that vested during the year ended January 1, 2019. These units had a total estimated fair value of $2.2 million at the date of vesting for the year ended January 1, 2019.

As of January 1, 2019, there was $6.7 million of unrecognized compensation cost related to non-vested share-based compensation arrangements granted under the Plan, which is expected to be recognized over 2.75 years.

Earnings Per Share

12 Months Ended

Jan. 01, 2019

Earnings Per Share [Abstract]

Earnings Per Share

Loss Per Share

Basic earnings (loss) 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):



	2018			2017			2016
Net loss attributable to common stockholders	$	(8,441	)	$	(45,449	)	$	(71,677	)
Shares:
Basic weighted average shares outstanding	42,329,556			37,759,497			27,808,708
Effect of dilutive securities	—			—			—
Diluted weighted average number of shares outstanding	42,329,556			37,759,497			27,808,708
Loss per share:
Basic loss earnings per share	$	(0.20	)	$	(1.20	)	$	(2.58	)
Diluted loss earnings per share	$	(0.20	)	$	(1.20	)	$	(2.58	)

The Company computes the effect of dilutive securities using the treasury stock method and average market prices during the period. Potential common shares are excluded from the computation of diluted earnings per share when the effect would be anti-dilutive. Shares issuable on the vesting or exercise of share based awards or exercise of outstanding warrants, and the shares underlying the 18,500 shares of convertible preferred stock outstanding in the first quarter of 2017, were excluded from the calculation of diluted loss per share because the effect of their inclusion would have been anti-dilutive totaled 2,829,630, 4,154,778 and 2,697,697 for 2018, 2017 and 2016, respectively.

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Jan. 01, 2019
Retirement Benefits [Abstract]
Employee Benefit Plans	Employee Benefit Plans Defined Contribution Plan In October 2003, the Company adopted a defined contribution plan, The Noodles & Company 401(k) Plan (the “401(k) Plan”). Company employees aged 21 or older, are eligible to participate in the 401(k) Plan beginning on the first day of the calendar month following 30 days of employment. Under the provisions of the 401(k) Plan, the Company may, at its discretion, make contributions to the 401(k) Plan. Participants are 100% vested in their own contributions. The Company made no contributions during 2018, 2017 and 2016. 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 1, 2019 and January 2, 2018, $1.8 million and $1.9 million, respectively, were included in other assets, net, which represents the cash surrender value of the associated life insurance policies, and $1.0 million and $1.3 million, respectively, were included in accrued expenses and other current liabilities and other long-term liabilities, which represents the carrying value of the liability for deferred compensation. Employee Stock Purchase Plan In 2013, the Company adopted an Employee Stock Purchase Plan (the “ESPP”) under which eligible team members may voluntarily contribute up to 15% of their salaries, subject to limitations, to purchase common stock at a price equal to 85% of the fair market value of a share of the Company’s common stock on the first day of each offering period or 85% of the fair market value of a share of the Company’s common stock on the last day of each offering period, whichever amount is less. In general, all non-highly compensated employees who have been employed by the Company for at least 30 days prior to the offering period and who are regularly scheduled to work more than 20 hours per week and for more than five months in any calendar year, are eligible to participate in the ESPP which operates in-line with the Company’s fiscal quarters. A total of 750,000 shares of common stock are available for issuance under the ESPP. The Company has issued a total of 140,551 shares under this plan, of which 23,170 shares were issued during 2018. A total of 609,449 shares remain available for future issuance. For 2018, 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 2.11% risk-free interest rate; 0.25 years year expected life; expected volatility of 57.2%; and a zero percent dividend yield. The weighted average fair value per share at grant date was $1.57. In 2018, the Company recognized $36,000 of compensation expense related to the ESPP.

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Jan. 01, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Data Security Incident 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. In 2016, the Company recorded a charge of$10.6 million for estimated losses, net of $1.0 million of insurance coverage, 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 expected to be liable (the “Data Breach Liabilities”). In 2017, the Company made payments to two payment card companies of $4.0 million for the Data Breach Liabilities. In 2018, the Company received the final assessment of $11.0 million from the third of the three payment card companies to which it expected to owe Data Breach Liabilities, recorded a charge of $3.4 million to increase its accrual to cover this final assessment amount, and paid the assessment. There are no further obligations for Data Breach Liabilities outstanding. 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 1, 2019. These matters could affect the operating results of any one financial reporting period when resolved in future periods. The Company believes that an unfavorable outcome with respect to these matters is remote or a potential range of loss is not material to its consolidated financial statements. Significant increases in the number of these claims, or one or more successful claims that result in greater liabilities than the Company currently anticipates, could materially and adversely affect its business, financial condition, results of operations or cash flows.

Related-Party Transactions	12 Months Ended
Related-Party Transactions	Jan. 01, 2019
Related Party Transactions [Abstract]
Related-Party Transactions	Related Party Transactions Stockholders Agreement In connection with its initial public offering, the Company entered into a stockholders agreement (the “2013 Stockholders Agreement”) with L Catterton and Argentia (the “Equity Sponsors”) which granted 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 retains the right to designate one member to the Company’s Board of Directors and the parties to the stockholders agreement agree to vote to elect such director designee. 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 the Company’s outstanding common stock) and Argentia (so long as it holds at least 5.0% of the voting power of the Company’s 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.

Revenue Recognition	12 Months Ended
Revenue Recognition	Jan. 01, 2019
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition Revenue The Company adopted the revenue recognition standards under Topic 606 at the beginning of the first quarter of 2018 using the modified retrospective method. The adoption of these standards did not have an impact on 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. Additionally, the adoption of Topic 606 did not have an impact on the Company’s recognition of revenue from gift cards, including the recognition of gift card breakage, as the new standard requires the use of the “proportionate” method for recognizing breakage, which the Company has historically utilized. Gift Cards As of January 1, 2019 and January 2, 2018, the current portion of the gift card liability, $3.3 million and $4.1 million, respectively, is included in accrued expenses and other current liabilities, and the long-term portion, $0.4 million and $0.4 million, respectively, is included in other long-term liabilities in the Consolidated Balance Sheets. Revenue recognized in the Consolidated Statements of Operations for the redemption of gift cards was $5.9 million, $5.5 million and $5.4 million in 2018, 2017, and 2016, respectively. The Company recognized gift card breakage in restaurant revenue of approximately $1.0 million in 2018, and $0.3 million in both 2017 and 2016. The revenue recognized from gift cards in 2018 includes $0.3 million of gift card breakage that resulted from a change in the estimate for gift card unredeemed balances for the years 2014 and after. This change in estimate was a result of a litigation settlement for a Delaware gift card matter in 2018. Franchise Fees The adoption of Topic 606 impacted the Company’s accounting for initial fees charged to franchisees. In the past, the Company recognized initial franchise fees when all material services or conditions relating to the sale of the franchise had been substantially performed or satisfied by the Company, which was generally when a new franchise restaurant opened. In accordance with the new guidance, the Company has determined that the initial franchise services are not distinct from the continuing rights or services offered during the term of the franchise agreement and should be treated as a single performance obligation. Therefore, initial fees received from franchisees will be recognized as revenue over the term of each respective franchise agreement, which is typically 20 years. An adjustment to beginning retained earnings and a corresponding contract liability of $1.5 million was established on the date of adoption, at the beginning of the first quarter of 2018, associated with the initial fees received through January 2, 2018 that would have been deferred and recognized over the term of each respective franchise agreement if the new guidance had been applied in the past. The Company recognized revenue of $0.1 million in 2018 related to initial fees from franchisees that were included in the contract liability balance at the beginning of the year. This amount included fees recognized upon the termination of one franchise restaurant agreement in the first quarter of 2018. The Company expects to recognize approximately $0.1 million each fiscal year through fiscal 2023 and approximately $0.8 million thereafter related to performance obligations that are unsatisfied as of January 1, 2019.

Selected Quarterly Financial Data (Notes)

12 Months Ended

Jan. 01, 2019

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 2018
	January 1, 2019			October 2, 2018			July 3, 2018			April 3, 2018
Revenue	$	113,193		$	116,727		$	117,395		$	110,526
Income (loss) from operations ^(1)(2)(3)	$	950		$	2,132		$	(4,162	)	$	(2,678	)
Net income (loss)	$	19		$	1,050		$	(5,935	)	$	(3,575	)
Basic income (loss) per share	$	—		$	0.02		$	(0.14	)	$	(0.09	)
Diluted income (loss) per share	$	—		$	0.02		$	(0.14	)	$	(0.09	)

	Fiscal 2017
	January 2, 2018			October 3, 2017			July 4, 2017			April 4, 2017
Revenue	$	112,774		$	114,211		$	112,792		$	116,715
Income (loss) from operations⁽⁴⁾⁽⁵⁾	$	87		$	(7,483	)	$	(808	)	$	(25,646	)
Net loss	$	(487	)	$	(8,335	)	$	(1,815	)	$	(26,845	)
Net loss attributable to common stockholders ⁽⁶⁾	$	(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	)

_____________


(1)	The second quarter of 2018 includes a $3.4 million charge for the final assessment related to the Data Breach Liabilities and a $0.3 million charge for the settlement of a Delaware gift card litigation.

(2)

Includes closure costs related to the seven restaurants that closed in the fourth quarter of 2018, three restaurants closed in the third quarter of 2018, seven restaurants that closed in the second quarter of 2018 and two restaurants that closed in the first quarter of 2018, most of which were approaching the expiration of their leases, as well as ongoing costs from restaurants closed in previous years. The closure costs recognized were $0.6 million in the fourth quarter of 2018, $1.5 million in the third quarter of 2018, $1.5 million in the second quarter of 2018 and $0.6 million in the first quarter of 2018. See Note 6, Restaurant Impairments, Closure Costs and Asset Disposals, for additional disclosure on closures.


(3)	The first quarter of 2018 includes an impairment charge of $0.4 million related to the impairment of one restaurant. The Company did not impair any restaurants in the second, third and fourth quarters of 2018.


(4)	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.

(5)

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.

(6)

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.

Supplemental Financial Information

12 Months Ended

Jan. 01, 2019

Supplemental Financial Information [Abstract]

Supplemental Financial Information

Accounts receivable consist of the following (in thousands):



	2018		2017
Tenant improvement receivables	$	82	$	216
Vendor rebate receivables	639		869
Franchise and other receivables	1,670		1,349
	$	2,391	$	2,434

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



	2018		2017
Prepaid occupancy related costs	$	4,053	$	4,091
Other prepaid expenses	2,416		2,126
Other current assets	5		41
	$	6,474	$	6,258

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



	2018			2017
Leasehold improvements	$	197,571		$	199,211
Furniture, fixtures and equipment	121,479			120,234
Construction in progress	3,620			2,592
	322,670			322,037
Accumulated depreciation and amortization	(183,896		)	(169,444		)
	$	138,774		$	152,593

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



	2018		2017
Accrued payroll and related liabilities	$	6,333	$	6,594
Accrued bonus	4,250		1,947
Insurance liabilities	2,808		3,178
	$	13,391	$	11,719

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



	2018		2017
Gift card liability	$	3,284	$	4,078
Occupancy related	917		1,286
Current portion of closed restaurant reserve (Note 6)	1,683		2,447
Utilities	1,582		1,705
Data breach liabilities (Note 14)	—		7,605
Other accrued expenses	3,717		4,100
	$	11,183	$	21,221

Business and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jan. 01, 2019
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 years 2018 and 2017, which ended on January 1, 2019 and January 2, 2018, 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 1, 2019 and January 2, 2018, which are included in cash and cash equivalents, were $1.6 million and $1.0 million, respectively. Additionally, the Company records “book overdrafts” when outstanding checks at year end are in excess of cash and cash equivalents. Such book overdrafts are recorded within accounts payable in the accompanying Consolidated Balance Sheets and within operating activities in the accompanying Consolidated Statements of Cash Flows.
Accounts Receivable	Accounts ReceivableAccounts receivable consists primarily of 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 net realizable value. Smallwares inventory, which consist of the plates, silverware and cooking utensils used in the restaurants, are frequently replaced and are therefore considered current assets. Replacement costs of smallwares inventory are recorded as other restaurant operating costs in the Consolidated Statements of Operations and are expensed as incurred.
Property and Equipment	Property and EquipmentProperty and equipment are stated at cost, less accumulated depreciation. Expenditures for major renewals and improvements are capitalized, while expenditures for minor replacements and maintenance and repairs are expensed as incurred. Upon retirement or disposal of assets, the accounts are relieved of cost and accumulated depreciation and the related gain or loss is reflected in earnings. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of the estimated useful life or the lease term, which generally includes option periods that are reasonably 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. In 2018, the Company performed a qualitative impairment assessment. Under this approach, the Company first assesses qualitative factors to determine whether it is more likely than not that the fair value of its reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. The more-likely-than-not threshold is defined as having a likelihood of more than 50 percent. If after performing the qualitative assessment, the Company determines there is less than a 50 percent chance that the fair value of its reporting unit is less than its carrying amount, then performing the two-step test is unnecessary. Based on the qualitative assessment performed, management did not believe that it is more likely than not that the Company’s goodwill has been impaired. In 2017 and 2016, the Company performed the two-step quantitative analysis. Under the two-step approach, 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 were consistent with the plans and estimates used to manage operations. The market approach utilized multiples of profit measures to estimate the fair value of the assets. The Company evaluated all methods to ensure reasonably consistent results. Additionally, the Company evaluated 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 in 2018, 2017 or 2016. 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 seven years to 15 years as of January 1, 2019. 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 one year to six years as of January 1, 2019. 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 2018, 2017 and 2016, 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 8% of gift cards will not be redeemed, which is recognized ratably over the estimated redemption period of the gift card, approximately 18 months. Royalties from franchise restaurants are based on a percentage of restaurant revenues and are recognized in the period the related franchised restaurants’ sales occur. Development fees and franchise fees, portions of which are collected in advance, are nonrefundable. The Company has determined that the initial franchise services are not distinct from the continuing rights or services offered during the term of the franchise agreement and should be treated as a single performance obligation; therefore, such fees are recognized in income ratably over the term of the related franchise agreement or recognized upon the termination of the agreement between the Company and the franchisee.
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 were $6.0 million, $5.7 million and $10.0 million in 2018, 2017 and 2016, 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

Goodwill and Intangible Assets (Tables)

12 Months Ended

Jan. 01, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The following table presents goodwill as of January 1, 2019 and January 2, 2018, (in thousands):



	2018		2017
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 1, 2019 and January 2, 2018, (in thousands):



	2018			2017
Amortized intangible assets:
Reacquired franchise rights	$	1,125		$	1,271
Favorable leases	150			150
	1,275			1,421
Accumulated Amortization	(436		)	(375		)
	839			1,046
Non-amortized intangible assets:
Trademark rights and transferable liquor licenses	452			519
	$	1,291		$	1,565

Schedule of Acquired Indefinite-lived Intangible Assets by Major Class

The estimated aggregate future amortization expense as of January 1, 2019 is as follows, (in thousands):



2019	$	95
2020	92
2021	92
2022	89
2023	84
Thereafter	387
	$	839

Restaurant Impairments, Closure Costs and Asset Disposals (Tables)

12 Months Ended

Jan. 01, 2019

Restructuring and Related Activities [Abstract]

Schedule of Changes in Liabilities for Closed Properties

Restaurant Closures



	2018			2017
Closed restaurant reserves, beginning of period	$	8,179		$	1,880
Additions—restaurant closing costs recognized and accretion	2,843			18,341
Decreases—payments	(8,005		)	(12,042		)
Closed restaurant reserves, end of period	$	3,017		$	8,179

Income Taxes (Tables)

12 Months Ended

Jan. 01, 2019

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes

The components of the (benefit) provision for income taxes are as follows for 2018, 2017 and 2016 (in thousands):



	2018			2017			2016
Current tax provision:
Federal	$	—		$	—		$	—
State	35			21			134
Foreign	—			—			—
	35			21			134
Deferred tax (benefit) provision:
Federal	(202		)	(252		)	(1,979		)
State	(81		)	24			2,854
Foreign	—			—			224
	(283		)	(228		)	1,099
Total (benefit) provision for income taxes	$	(248	)	$	(207	)	$	1,233

Schedule of Effective Income Tax Rate Reconciliation



	2018			2017			2016
Federal income tax benefit at federal rate	$	(1,825	)	$	(12,814	)	$	(23,740	)
State income tax benefit, net of federal tax	(623		)	(1,790		)	(2,975		)
Other permanent differences	70			674			996
Foreign rate differential	—			(463		)	214
Tax credits	(602		)	(808		)	(749		)
Change in valuation allowance	2,600			(159		)	27,353
Tax rate change	(248		)	13,632			—
Deferred tax asset write-off	212			2,618			—
Other items, net	168			(1,097		)	134
(Benefit) provision for income taxes	$	(248	)	$	(207	)	$	1,233
Effective income tax rate	2.9		%	0.5		%	(1.8		)%

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):



	2018			2017
Deferred tax assets (liabilities):
Loss carry forwards	$	32,896		$	26,991
Deferred rent and franchise revenue	10,433			10,486
Property, equipment and intangible assets	(10,472		)	(9,858		)
Stock-based compensation	1,242			1,086
Tax credit carry forwards	3,528			3,123
Interest expense	998			—
Inventory smallwares	(1,740		)	(1,774		)
Other accrued expenses	959			4,320
Other	795			1,021
Total net deferred tax assets	38,639			35,395
Valuation allowance	(38,772		)	(35,811		)
Net deferred tax liabilities	$	(133	)	$	(416	)

Stock-Based Compensation (Tables)

12 Months Ended

Jan. 01, 2019

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

Schedule of Valuation Assumptions

The weighted-average assumptions used in the model were as follows:



	2018			2017			2016
Risk-free interest rate	2.7		%	2.0		%	1.2		%
Expected term (average in years)	6.2			6.1			5.0
Expected dividend yield	—			—			—
Expected volatility	51.0		%	39.6		%	37.0		%
Weighted-average Black-Scholes fair value per share at date of grant	$	5.11		$	1.74		$	2.85

Schedule of Share-based Compensation, Stock Options, Activity

A summary of aggregate option award activity under the Plan as of January 1, 2019, 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 2, 2018	1,332,135		$	12.23
Granted	201,653		9.58
Forfeited or expired	(231,743	)	14.09
Exercised	(127,789	)	8.86
Outstanding—January 1, 2019	1,174,256		$	11.78	6.46	$	667
Vested and expected to vest	1,155,755		$	11.79	6.43	$	662
Exercisable as of January 1, 2019	713,021		$	13.91	5.14	$	163

_____________

(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 1, 2019.A summary of the status of the Company’s non-vested restricted share units as of January 1, 2019 and changes during the year then ended is presented below:



	Awards		Weighted- Average Grant Date Fair Value
Outstanding—January 2, 2018	328,359		$	4.52
Granted	824,251		8.51
Vested	(197,384	)	6.84
Forfeited	(47,144	)	0.01
Non-vested at January 1, 2019	908,082		$	0.01

Selected Quarterly Financial Data (Tables)

12 Months Ended

Jan. 01, 2019

Quarterly Financial Information Disclosure [Abstract]

Schedule of Quarterly Financial Information



	Fiscal 2018
	January 1, 2019			October 2, 2018			July 3, 2018			April 3, 2018
Revenue	$	113,193		$	116,727		$	117,395		$	110,526
Income (loss) from operations ^(1)(2)(3)	$	950		$	2,132		$	(4,162	)	$	(2,678	)
Net income (loss)	$	19		$	1,050		$	(5,935	)	$	(3,575	)
Basic income (loss) per share	$	—		$	0.02		$	(0.14	)	$	(0.09	)
Diluted income (loss) per share	$	—		$	0.02		$	(0.14	)	$	(0.09	)

	Fiscal 2017
	January 2, 2018			October 3, 2017			July 4, 2017			April 4, 2017
Revenue	$	112,774		$	114,211		$	112,792		$	116,715
Income (loss) from operations⁽⁴⁾⁽⁵⁾	$	87		$	(7,483	)	$	(808	)	$	(25,646	)
Net loss	$	(487	)	$	(8,335	)	$	(1,815	)	$	(26,845	)
Net loss attributable to common stockholders ⁽⁶⁾	$	(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	)

Supplemental Financial Information (Tables)

12 Months Ended

Jan. 01, 2019

Supplemental Financial Information [Abstract]

Schedule of Accounts Receivable

Accounts receivable consist of the following (in thousands):



	2018		2017
Tenant improvement receivables	$	82	$	216
Vendor rebate receivables	639		869
Franchise and other receivables	1,670		1,349
	$	2,391	$	2,434

Schedule of Prepaid Expenses and Other Assets

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



	2018		2017
Prepaid occupancy related costs	$	4,053	$	4,091
Other prepaid expenses	2,416		2,126
Other current assets	5		41
	$	6,474	$	6,258

Schedule of Property and Equipment

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



	2018			2017
Leasehold improvements	$	197,571		$	199,211
Furniture, fixtures and equipment	121,479			120,234
Construction in progress	3,620			2,592
	322,670			322,037
Accumulated depreciation and amortization	(183,896		)	(169,444		)
	$	138,774		$	152,593

Schedule of Accrued Liabilities and Other Liabilities

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



	2018		2017
Accrued payroll and related liabilities	$	6,333	$	6,594
Accrued bonus	4,250		1,947
Insurance liabilities	2,808		3,178
	$	13,391	$	11,719

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



	2018		2017
Gift card liability	$	3,284	$	4,078
Occupancy related	917		1,286
Current portion of closed restaurant reserve (Note 6)	1,683		2,447
Utilities	1,582		1,705
Data breach liabilities (Note 14)	—		7,605
Other accrued expenses	3,717		4,100
	$	11,183	$	21,221

Business and Summary of Significant Accounting Policies (Business and Fiscal Year) (Details)	12 Months Ended
	Jan. 01, 2019 segment restaurant state $ / shares	Jan. 02, 2018 restaurant $ / shares	Jan. 03, 2017 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	394
Franchise [Member]
Description of business and summary of significant accoutning policies
Number of restaurants \| restaurant	65	66	75
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 (Property & Equipment) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2019	Jan. 02, 2018	Jan. 03, 2017
Property, Plant and Equipment [Line Items]
Depreciation	$ 22,700	$ 24,500	$ 28,000
Internal payroll costs capitalized	200	900	2,400
Interest costs capitalized	$ 100	$ 200	$ 300
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. 01, 2019
Minimum \| Franchise Rights [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	7 years
Minimum \| Off-Market Favorable Lease [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	1 year
Maximum \| Franchise Rights [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	15 years
Maximum \| Off-Market Favorable Lease [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life	6 years

Business and Summary of Significant Accounting Policies (Revenue Recognition) (Details) $ in Millions	12 Months Ended
	Jan. 01, 2019 USD ($) restaurant	Jan. 02, 2018 USD ($) restaurant	Jan. 03, 2017 USD ($) restaurant
Franchisor Disclosure [Line Items]
Gift card breakage \| $	$ 1.0	$ 0.3	$ 0.3
Percent of gift cards expected to be unredeemed (percent)	8.00%
Gift card estimated redemption period	18 months
Franchise [Member]
Franchisor Disclosure [Line Items]
Number of restaurants \| restaurant	65	66	75
Number of restaurants opened during period \| restaurant	0	3	6
Gift Card Breakage
Franchisor Disclosure [Line Items]
Gift cards breakage \| $			$ 0.3

Business and Summary of Significant Accounting Policies (Accounting Pronouncements) (Details) - USD ($) $ in Thousands	Apr. 02, 2019	Jan. 01, 2018
Accounting Policies [Line Items]
Cumulative catch-up adjustment		$ (1,506)
Scenario, Forecast \| Accounting Standards Update 2016-02
Accounting Policies [Line Items]
Operating lease, liability	$ 262,000
Minimum \| Scenario, Forecast \| Accounting Standards Update 2016-02
Accounting Policies [Line Items]
Right-of-use asset	198,000
Maximum \| Scenario, Forecast \| Accounting Standards Update 2016-02
Accounting Policies [Line Items]
Right-of-use asset	$ 228,000

Goodwill and Intangible Assets Goodwill Roll-forward (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2019	Jan. 02, 2018
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. 01, 2019	Jan. 02, 2018
Acquired Finite-Lived Intangible Assets [Line Items]
Amortized intangible assets	$ 1,275	$ 1,421
Less accumulated amortization	(436)	(375)
Amortized intangible assets net	839	1,046
Non-amortized intangible assets:
Intangibles, net	1,291	1,565
Franchise Rights [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Reacquired franchise rights	1,125	1,271
Off-Market Favorable Lease [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangibles	150	150
Non-amortized intangible assets:
Trademark rights and transferable liquor licenses	150	150
Trademark Rights And Transferable Liquor Licenses [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangibles	452	519
Non-amortized intangible assets:
Trademark rights and transferable liquor licenses	$ 452	$ 519

Goodwill and Intangible Assets Schedule of Intangible Amortization Expense (Details) - USD ($) $ in Thousands	Jan. 01, 2019	Jan. 02, 2018
Finite-Lived Intangible Assets [Line Items]
2017	$ 95
2018	92
2019	92
2020	89
2021	84
Thereafter	387
Total	$ 839	$ 1,046

Goodwill and Intangible Assets - Narrative (Details) - USD ($)	12 Months Ended
	Jan. 01, 2019	Jan. 02, 2018	Jan. 03, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill impairment loss	$ 0	$ 0	$ 0
Impairment charges related to non-amortizable intangible assets	$ 0	$ 0	$ 0

Borrowings - Narrative (Details) - USD ($)		3 Months Ended	12 Months Ended
Borrowings - Narrative (Details) - USD ($)	May 09, 2018	Jul. 03, 2018	Jan. 01, 2019	Jan. 02, 2018	Jan. 03, 2017	Jun. 28, 2022	Mar. 30, 2021	Mar. 31, 2020	Apr. 02, 2019
Debt Instrument [Line Items]
Unamortized debt issuance costs			$ 1,700,000
Amount outstanding			46,600,000
Letters of credit outstanding			3,700,000
Repayments of debt			719,000
Repayments of principal in year two			1,313,000
Repayments of principal in year three			1,969,000
Repayments of principal in year four			42,575,000
Interest Expense			4,305,000	$ 3,839,000	$ 2,916,000
Loss on extinguishment of debt			626,000	0	0
Amortization of Debt Issuance Costs			$ 607,000	$ 465,000	$ 140,000
Minimum
Debt Instrument [Line Items]
Interest rate during period			4.95%
Maximum
Debt Instrument [Line Items]
Interest rate during period			7.25%
Two Thousand and Eighteen Credit Facility \| Minimum
Debt Instrument [Line Items]
Commitment fee percentage	0.30%
Two Thousand and Eighteen Credit Facility \| Maximum
Debt Instrument [Line Items]
Commitment fee percentage	0.50%
Two Thousand and Eighteen Credit Facility \| London Interbank Offered Rate (LIBOR) \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	2.25%
Two Thousand and Eighteen Credit Facility \| London Interbank Offered Rate (LIBOR) \| Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	3.25%
Two Thousand and Eighteen Credit Facility \| Base Rate \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	1.25%
Two Thousand and Eighteen Credit Facility \| Base Rate \| Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	2.25%
Two Thousand and Eighteen Credit Facility \| Federal Funds Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Two Thousand and Eighteen Credit Facility \| Prime Rate
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Two Thousand and Eighteen Credit Subfacility
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 15,000,000.0
Two Thousand and Eighteen Swingline Subfacility
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 10,000,000.0
Debt instrument, term	4 years
Revolving Credit Facility \| Two Thousand and Eighteen Term Loan Facility
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 25,000,000.0
Revolving Credit Facility \| Two Thousand and Eighteen Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity	65,000,000.0
Letter of Credit \| Two Thousand and Eighteen Credit Facility
Debt Instrument [Line Items]
Additional borrowing capacity	$ 75,000,000.0
Letter of Credit \| Prior Credit Facility
Debt Instrument [Line Items]
Loss on extinguishment of debt		$ 600,000
Scenario, Forecast
Debt Instrument [Line Items]
Repayments of debt									$ 156,250
Repayments of principal in year two								$ 187,500
Repayments of principal in year three							$ 375,000
Repayments of principal in year four						$ 531,250

- Debt Maturities (Details) $ in Thousands	Jan. 01, 2019 USD ($)
Debt Disclosure [Abstract]
Year 1	$ 719
Year 2	1,313
Year 3	1,969
Year 4	42,575
Total	$ 46,576

Restaurant Impairments, Closure Costs and Asset Disposals (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Apr. 04, 2017	Jan. 01, 2019	Jan. 02, 2018	Jan. 03, 2017
Restructuring and Related Activities [Abstract]
Restaurant impairments(1)		$ 1,453	$ 16,154	$ 41,615
Closure costs(1)	$ 19,900	4,149	20,052	2,251
Loss on disposal of assets and other (2)		1,540	1,240	3,445
Gain (Loss) on Disposition of Assets		$ (7,142)	$ (37,446)	(47,311)
Capitalized labor and overhead included in loss on disposal of assets				$ 1,100

Restaurant Impairments, Closure Costs and Asset Disposals (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2019	Jan. 02, 2018
Restructuring Reserve [Roll Forward]
Closed restaurant reserves, beginning of period	$ 8,179	$ 1,880
Additions—restaurant closing costs recognized and accretion	2,843	18,341
Decreases—payments	(8,005)	(12,042)
Closed restaurant reserves, end of period	$ 3,017	$ 8,179

Restaurant Impairments, Closure Costs and Asset Disposals (Narrative) (Details) $ in Thousands	3 Months Ended									12 Months Ended
	Jan. 01, 2019 USD ($) restaurant	Oct. 02, 2018 restaurant	Jul. 03, 2018 restaurant	Apr. 03, 2018 restaurant	Jan. 02, 2018 USD ($) restaurant	Oct. 03, 2017 restaurant	Jul. 04, 2017 restaurant	Apr. 04, 2017 USD ($) restaurant	Dec. 29, 2015 restaurant	Jan. 01, 2019 USD ($) restaurant	Jan. 02, 2018 USD ($) restaurant	Jan. 03, 2017 USD ($) restaurant
Restructuring Cost and Reserve [Line Items]
Closure costs								$ 19,900		$ 4,149	$ 20,052	$ 2,251
Number of restaurants closed \| restaurant	7	3	7	2				55	16	19
Number of restaurants impaired \| restaurant	0	0	0	1	3	18	9	4		1	34	54
Restructuring reserve, current portion	$ 1,683				$ 2,447					$ 1,683	$ 2,447
Other current liabilities
Restructuring Cost and Reserve [Line Items]
Restructuring reserve, current portion	1,700				2,400					1,700	2,400
Other long-term liabilities
Restructuring Cost and Reserve [Line Items]
Restructuring Reserve, Noncurrent	$ 1,300				$ 5,800					$ 1,300	$ 5,800
Minimum
Restructuring Cost and Reserve [Line Items]
Present value non-cancelable lease payment discount rate										4.45%
Maximum
Restructuring Cost and Reserve [Line Items]
Present value non-cancelable lease payment discount rate										6.15%

Income Taxes Domestic and foreign components of (loss) income before income taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2019	Jan. 02, 2018	Jan. 03, 2017
Income Tax Examination [Line Items]
Domestic and foreign components of (loss) income before income taxes	$ (8,689)	$ (37,689)	$ (70,444)
Domestic Tax Authority [Member]
Income Tax Examination [Line Items]
Domestic and foreign components of (loss) income before income taxes	(8,689)	(42,047)	(67,626)
Foreign Tax Authority [Member]
Income Tax Examination [Line Items]
Domestic and foreign components of (loss) income before income taxes	$ 0	$ 4,358	$ (2,818)

Income Taxes (Components of Provision (Benefit) for Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2019	Jan. 02, 2018	Jan. 03, 2017
Current tax provision:
Federal	$ 0	$ 0	$ 0
State	35	21	134
Foreign	0	0	0
Total current tax provision	35	21	134
Deferred tax (benefit) provision:
Federal	(202)	(252)	(1,979)
State	(81)	24	2,854
Foreign	0	0	224
Total deferred tax provision (benefit)	(283)	(228)	1,099
Total (benefit) provision for income taxes	$ (248)	$ (207)	$ 1,233

Income Taxes (Tax Rate Reconciliation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2019	Jan. 02, 2018	Jan. 03, 2017
Income Tax Disclosure [Abstract]
Federal income tax benefit at federal rate	$ (1,825)	$ (12,814)	$ (23,740)
State income tax benefit, net of federal tax	(623)	(1,790)	(2,975)
Other permanent differences	70	674	996
Foreign rate differential	0	463	214
Tax credits	(602)	(808)	(749)
Change in valuation allowance	2,600	(159)	27,353
Tax rate change	(248)	13,632	0
Deferred tax asset write-off	212	2,618	0
Other items, net	168	(1,097)	134
Total (benefit) provision for income taxes	$ (248)	$ (207)	$ 1,233
Effective income tax rate	2.90%	0.50%	(1.80%)

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Jan. 01, 2019	Jan. 02, 2018
Operating Loss Carryforwards [Line Items]
Valuation allowance	$ (38,772)	$ (35,811)
Income tax benefit resulting from change in valuation allowance	300
Operating loss used to offset future taxable income	17,900
Federal [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 124,800	$ 106,800

Income Taxes (Deferred Income Taxes) (Details) - USD ($) $ in Thousands	Jan. 01, 2019	Jan. 02, 2018
Deferred tax assets (liabilities):
Deferred Tax Assets, Gross, Noncurrent	$ 50,851	$ 47,027
Loss carry forwards	32,896	26,991
Deferred rent and franchise revenue	10,433	10,486
Property, equipment and intangible assets	(10,472)	(9,858)
Stock-based compensation	1,242	1,086
Inventory smallwares	(1,740)	(1,774)
Tax credit carry forwards	3,528	3,123
Interest expense	998	0
Other accrued expenses	959	4,320
Other	795	1,021
Valuation allowance	(38,772)	(35,811)
Deferred Tax Liabilities, Net	(133)	(416)
Valuation allowance
Deferred Tax Liabilities, Gross	(12,212)	(11,632)
Deferred Tax Assets, Gross	$ 38,639	$ 35,395

Stockholder's Equity (Details) - USD ($) $ / shares in Units, $ in Thousands							12 Months Ended
	Jul. 31, 2018	May 24, 2018	Apr. 03, 2017	Mar. 13, 2017	Feb. 09, 2017	Feb. 08, 2017	Jan. 01, 2019	Jan. 02, 2018	Jan. 03, 2017	Apr. 12, 2017	Apr. 04, 2017
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							$ 200
Preferred stock, shares issued							0	0
Shares Issued upon Conversion (shares)											18,500
Issuance of common stock, net of transaction expenses							$ 22,992	$ 29,110	$ 0
Class A Common Stock [Member]
Class of Stock [Line Items]
Common stock, shares authorized							150,000,000
Common stock, par value							$ 0.01
Sale of Stock, Number of Shares Issued in Transaction	2,500,000
Sale of Stock, Price Per Share	$ 10.00
Issuance of common stock, net of transaction expenses	$ 23,000
Class B Common Stock [Member]
Class of Stock [Line Items]
Common stock, shares authorized							30,000,000
Common stock, par value		$ 0.01					$ 0.01
Shares converted (in shares)		1,522,098
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					$ 16,600
Payments for Repurchase of Private Placement					$ 1,900
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						$ 18,500
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			$ 29,100
Payments for Repurchase of Private Placement			$ 2,400
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				$ 31,500
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								$ 8,000
Fair Value Adjustment of Warrants						$ 3,100
Debt Instrument, Convertible, Beneficial Conversion Feature						$ 3,100

Stock-Based Compensation (Narrative) (Details) - USD ($)	12 Months Ended
	Jan. 01, 2019	Jan. 02, 2018	Jan. 03, 2017	Dec. 31, 2013
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Number of shares available for grant	3,500,000
Unrecognized compensation cost	$ 6,700,000
Period for recognition	2 years 9 months
Risk-free interest rate	2.70%	2.00%	1.20%
Expected term (average in years)	6 years 2 months 12 days	6 years 1 month 6 days	5 years
Expected dividend yield	0.00%	0.00%	0.00%
Expected volatility	51.00%	39.60%	37.00%
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	$ 36,000
General and Administrative Expense [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Stock based compensation expense	$ 3,000,000.0	$ 1,700,000	$ 2,500,000
2010 Stock Incentive Plan Post-Merger [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
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	$ 47,000	178,000	222,000
Stock Option [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Exercises in period, intrinsic value	$ 400,000	$ 0	$ 200,000
Vested (in shares)	(204,399)	(177,491)	(271,457)
Estimated fair value	$ 1,900,000	$ 800,000	$ 2,700,000
Weighted average fair value (in dollars per share)	$ 5.11	$ 1.74	$ 2.85
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	197,384
Estimated fair value	$ 2,200,000
Granted (in shares)	824,251
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)	17.00%

Stock-Based Compensation (Fair Value Assumptions) (Details) - $ / shares	12 Months Ended
	Jan. 01, 2019	Jan. 02, 2018	Jan. 03, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Risk-free interest rate	2.70%	2.00%	1.20%
Expected term (average in years)	6 years 2 months 12 days	6 years 1 month 6 days	5 years
Expected dividend yield	0.00%	0.00%	0.00%
Expected volatility	51.00%	39.60%	37.00%
Weighted-average Black-Scholes fair value per share at date of grant	$ 5.11	$ 1.74	$ 2.85

Stock-Based Compensation (Stock Option Activity) (Details) - Stock Option [Member] $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 01, 2019 USD ($) $ / shares shares
Options, Outstanding
Outstanding, beginning of period \| shares	1,332,135
Granted \| shares	201,653
Forfeited \| shares	(231,743)
Exercised \| shares	(127,789)
Outstanding, end of period \| shares	1,174,256
Vested and expected to vest \| shares	1,155,755
Exercisable \| shares	713,021
Weighted Average Exercise Price
Weighted- average exercise price, beginning balance (USD per share) \| $ / shares	$ 12.23
Granted (USD per share) \| $ / shares	9.58
Forfeited (USD per share) \| $ / shares	14.09
Exercised (USD per share) \| $ / shares	8.86
Weighted- average exercise price, ending balance (USD per share) \| $ / shares	11.78
Vested and expected to vest (USD per share) \| $ / shares	11.79
Exercisable (USD per share) \| $ / shares	$ 13.91
Weighted- Average Remaining Years of Contractual Life
Outstanding	6 years 5 months 15 days
Vested and expected to vest	6 years 5 months 4 days
Exercisable	5 years 1 month 20 days
Aggregate Intrinsic Value
Outstanding \| $	$ 667
Vested and expected to vest \| $	662
Exercisable \| $	$ 163

(Non vested options) (Details) - Restricted Stock [Member]	12 Months Ended
	Jan. 01, 2019 $ / shares shares
Awards
Beginning balance (in shares) \| shares	328,359
Granted (in shares) \| shares	824,251
Vested (in shares) \| shares	(197,384)
Forfeited (in shares) \| shares	(47,144)
Ending balance (in shares) \| shares	908,082
Weighted- Average Grant Date Fair Value
Beginning balance (in dollars per share) \| $ / shares	$ 4.52
Granted (in dollars per share) \| $ / shares	8.51
Vested (in dollars per share) \| $ / shares	6.84
Forfeited (in dollars per share) \| $ / shares	10.00
Ending balance (in dollars per share) \| $ / shares	$ 10.00

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 01, 2019	Oct. 02, 2018	Jul. 03, 2018	Apr. 03, 2018	Jan. 02, 2018	Oct. 03, 2017	Jul. 04, 2017	Apr. 04, 2017	Jan. 01, 2019	Jan. 02, 2018	Jan. 03, 2017
Earnings Per Share [Abstract]
Shares Issued upon Conversion (shares)								18,500
Net Income (Loss) Available to Common Stockholders, Basic					$ (487)	$ (8,335)	$ (8,816)	$ (27,810)	$ (8,441)	$ (45,449)	$ (71,677)
Net loss	$ 19	$ 1,050	$ (5,935)	$ (3,575)	$ (487)	$ (8,335)	$ (1,815)	$ (26,845)	$ (8,441)	$ (37,482)	$ (71,677)
Shares:
Basic weighted average shares outstanding (in shares)									42,329,556	37,759,497	27,808,708
Dilutive stock options and warrants (in shares)									0	0	0
Diluted weighted average number of shares outstanding (in shares)									42,329,556	37,759,497	27,808,708
Earnings per share:
Basic EPS (USD per share)	$ 0	$ 0.02	$ (0.14)	$ (0.09)	$ (0.01)	$ (0.20)	$ (0.22)	$ (0.99)	$ (0.20)	$ (1.20)	$ (2.58)
Diluted EPS (USD per share)	$ 0	$ 0.02	$ (0.14)	$ (0.09)	$ (0.01)	$ (0.20)	$ (0.22)	$ (0.99)	$ (0.20)	$ (1.20)	$ (2.58)
Antidilutive securities excluded from computation of earnings per share									2,829,630	4,154,778	2,697,697

Employee Benefit Plans (Details)	12 Months Ended				55 Months Ended
Employee Benefit Plans (Details)	Jan. 01, 2019 USD ($) $ / shares shares	Jan. 02, 2018 USD ($) $ / shares	Jan. 03, 2017 USD ($) $ / shares	Dec. 31, 2013 shares	Jan. 02, 2018 USD ($) shares
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 \| $ / shares	$ 5.11	$ 1.74	$ 2.85
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 \| shares				750,000
Shares issued \| shares	23,170				140,551
Reserved for future issuance \| shares	609,449
Weighted-average fair value per share at date of grant \| $ / shares	$ 1.57
Employee stock purchase plan, compensation expense	$ 36,000
Other long-term liabilities
Multiemployer Plans [Line Items]
Deferred compensation plan liability	1,000,000.0	$ 1,300,000			$ 1,300,000
Other Assets [Member]
Multiemployer Plans [Line Items]
Deferred compensation plan asset	$ 1,800,000	$ 1,900,000			$ 1,900,000
Measurement Input, Risk Free Interest Rate \| Employee Stock Purchase Plan [Member]
Multiemployer Plans [Line Items]
Expected volatility rate	0.0211
Measurement Input, Expected Term \| Employee Stock Purchase Plan [Member]
Multiemployer Plans [Line Items]
Expected volatility rate	0.25
Measurement Input, Price Volatility \| Employee Stock Purchase Plan [Member]
Multiemployer Plans [Line Items]
Expected volatility rate	0.572
Measurement Input, Expected Dividend Rate \| Employee Stock Purchase Plan [Member]
Multiemployer Plans [Line Items]
Expected volatility rate	0

Leases (Details) $ in Thousands	Jan. 01, 2019 USD ($)
Leases [Abstract]
2018	$ 42,652
2019	39,626
2020	35,609
2021	30,611
2022	24,440
Thereafter	54,414
Total future minimum lease payments due	$ 227,352

Leases (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
Leases (Narrative) (Details) - USD ($) $ in Millions	Jan. 01, 2019	Jan. 02, 2018	Jan. 03, 2017
Operating Leased Assets [Line Items]
Operating leases, lease term	10 years
Operating leases, rent expense	$ 41.7	$ 43.9	$ 48.5
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. 01, 2019	Jan. 02, 2018	Jan. 03, 2017
Class of Stock [Line Items]
Interest paid (net of amounts capitalized)	$ 3,800	$ 3,482	$ 2,394
Income taxes (refunded) paid	42	(158)	(427)
Changes in purchases of property and equipment accrued in accounts payable, net	(1,339)	(842)	(1,431)
Common Stock [Member] \| Class A Common Stock [Member]
Class of Stock [Line Items]
Convertible Preferred Stock, Shares Issued Upon Conversion, Value	$ 0	$ 18,500	$ 0

Commitments and Contingencies (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Oct. 02, 2018	Jan. 02, 2018	Jan. 01, 2019	Jun. 07, 2018	Jan. 03, 2017
Loss Contingencies [Line Items]
Payments made		$ 4,000
Restructuring Reserve		$ 8,179	$ 3,017		$ 1,880
Loss contingency accrual				$ 11,000
Accrual, period increase	$ 3,400
Minimum
Loss Contingencies [Line Items]
Data breach liabilities, maximum exposure (up to)					10,600
Estimate of possible loss net of insurance coverage					$ 1,000

Related-Party Transactions (Details)	12 Months Ended
Related-Party Transactions (Details)	Jan. 01, 2019
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%

Revenue Recognition - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2019	Jan. 02, 2018	Jan. 03, 2017	Jul. 03, 2018
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Expected unredeemed percent	8.00%
Estimated redemption period	18 months
Gift card liability	$ 3,284	$ 4,078		$ 300
Revenue recognized	5,900	5,500	$ 5,400
Gift card breakage	1,000	300	$ 300
Gift card breakage resulting from unredeemed balances	300
Retained earnings	(111,135)	(101,188)
Accrued Expenses and Other Current Liabilities
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Gift card liability	3,300	4,100
Other Long-term Liabilities
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Gift card liability, non-current	400	400
Calculated under Revenue Guidance in Effect on Adoption of Topic 606 \| Accounting Standards Update 2014-09
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue recognized	$ 100
Retained earnings		$ 1,500

Revenue Recognition - Performance Obligation (Details) $ in Millions	Jan. 01, 2019 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Revenue from Contract with Customer [Abstract]
Performance obligation	$ 0.1
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue from Contract with Customer [Abstract]
Performance obligation	$ 0.1
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue from Contract with Customer [Abstract]
Performance obligation	$ 0.1
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue from Contract with Customer [Abstract]
Performance obligation	$ 0.1
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue from Contract with Customer [Abstract]
Performance obligation	$ 0.8
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: (nil)
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Performance obligation, period

Selected Quarterly Financial Data (Details) $ / shares in Units, $ in Thousands	3 Months Ended									12 Months Ended
	Jan. 01, 2019 USD ($) restaurant $ / shares	Oct. 02, 2018 USD ($) restaurant $ / shares	Jul. 03, 2018 USD ($) restaurant $ / shares	Apr. 03, 2018 USD ($) restaurant $ / shares	Jan. 02, 2018 USD ($) restaurant $ / shares	Oct. 03, 2017 USD ($) restaurant $ / shares	Jul. 04, 2017 USD ($) restaurant $ / shares	Apr. 04, 2017 USD ($) restaurant $ / shares	Dec. 29, 2015 restaurant	Jan. 01, 2019 USD ($) restaurant $ / shares	Jan. 02, 2018 USD ($) restaurant $ / shares	Jan. 03, 2017 USD ($) restaurant $ / shares
Quarterly Financial Information Disclosure [Abstract]
Revenue	$ 113,193	$ 116,727	$ 117,395	$ 110,526	$ 112,774	$ 114,211	$ 112,792	$ 116,715		$ 457,841	$ 456,492	$ 487,474
Operating income	950	2,132	(4,162)	(2,678)	87	(7,483)	(808)	(25,646)		(3,758)	(33,850)	(67,528)
Net loss	$ 19	$ 1,050	$ (5,935)	$ (3,575)	(487)	(8,335)	(1,815)	(26,845)		(8,441)	(37,482)	(71,677)
Net loss attributable to common stockholders					$ (487)	$ (8,335)	$ (8,816)	$ (27,810)		$ (8,441)	$ (45,449)	$ (71,677)
Basic EPS (USD per share) \| $ / shares	$ 0	$ 0.02	$ (0.14)	$ (0.09)	$ (0.01)	$ (0.20)	$ (0.22)	$ (0.99)		$ (0.20)	$ (1.20)	$ (2.58)
Diluted EPS (USD per share) \| $ / shares	$ 0	$ 0.02	$ (0.14)	$ (0.09)	$ (0.01)	$ (0.20)	$ (0.22)	$ (0.99)		$ (0.20)	$ (1.20)	$ (2.58)
Closure costs								$ 19,900		$ 4,149	$ 20,052	$ 2,251
Impairment costs related to closure of restaurants						$ 9,100
Number of restaurants closed \| restaurant	7	3	7	2				55	16	19
Closure costs	$ 600	$ 1,500	$ 1,500	$ 600
Number of restaurants impaired \| restaurant	0	0	0	1	3	18	9	4		1	34	54
Impairment costs of restaurants				$ 400	$ 1,100		$ 4,000	$ 1,900
Data breach liabilities	$ 0		$ 3,400		7,605					$ 0	$ 7,605
Gift card liability	$ 3,284		$ 300		$ 4,078					$ 3,284	$ 4,078

Supplemental Financial Information (Accounts Receivable) (Details) - USD ($) $ in Thousands	Jan. 01, 2019	Jan. 02, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	$ 2,391	$ 2,434
Tenant Improvement [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	82	216
Vendor Rebate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	639	869
Franchise and Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	$ 1,670	$ 1,349

Supplemental Financial Information (Prepaid Expenses and Other Assets) (Details) - USD ($) $ in Thousands	Jan. 01, 2019	Jan. 02, 2018
Supplemental Financial Information [Abstract]
Prepaid occupancy related costs	$ 4,053	$ 4,091
Other prepaid expenses	2,416	2,126
Other current assets	5	41
Prepaid expenses and other assets	$ 6,474	$ 6,258

Supplemental Financial Information (Property and Equipment) (Details) - USD ($) $ in Thousands	Jan. 01, 2019	Jan. 02, 2018
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 322,670	$ 322,037
Accumulated depreciation and amortization	(183,896)	(169,444)
Property and equipment, net	138,774	152,593
Leasehold Improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	197,571	199,211
Furniture, Fixtures, and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	121,479	120,234
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 3,620	$ 2,592

Supplemental Financial Information (Accrued Payroll and Benefits) (Details) - USD ($) $ in Thousands	Jan. 01, 2019	Jan. 02, 2018
Supplemental Financial Information [Abstract]
Accrued payroll and related liabilities	$ 6,333	$ 6,594
Accrued bonus	4,250	1,947
Insurance liabilities	2,808	3,178
Accrued payroll and benefits	$ 13,391	$ 11,719

Supplemental Financial Information (Accrued Expense and Other Liabilities) (Details) - USD ($) $ in Thousands	Jan. 01, 2019	Jul. 03, 2018	Jan. 02, 2018
Supplemental Financial Information [Abstract]
Gift card liability	$ 3,284	$ 300	$ 4,078
Occupancy related	917		1,286
Restructuring reserve, current portion	1,683		2,447
Utilities	1,582		1,705
Data breach liabilities	0	$ 3,400	7,605
Other accrued expenses	3,717		4,100
Accrued expenses and other current liabilities	$ 11,183		$ 21,221

Business and Summary of Significant Accounting Policies (Cash and Cash Equivalents) (Details) - USD ($) $ in Millions	Jan. 01, 2019	Jan. 02, 2018
Credit Card Receivable [Member]
Cash and Cash Equivalents [Line Items]
Cash equivalents	$ 1.6	$ 1.0

Business and Summary of Significant Accounting Policies (Inventories) (Details) - USD ($) $ in Thousands	Jan. 01, 2019	Jan. 02, 2018
Inventory [Line Items]
Inventories	$ 9,646	$ 9,929
Smallwares Inventory [Member]
Inventory [Line Items]
Inventories	$ 6,500	$ 6,700

Business and Summary of Significant Accounting Policies (Other Assets) (Details) - USD ($) $ in Millions	Jan. 01, 2019	Jan. 02, 2018
Accounting Policies [Abstract]
Debt issuance costs	$ 1.7	$ 1.2

Label	Element	Value
Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (1,506,000)
Common Class B [Member]
Shares, Outstanding	us-gaap_SharesOutstanding	1,522,098