Dispositions (Tables)
 12 Months Ended
Jan. 02, 2022
Discontinued Operations and Disposal Groups [Abstract]  
Dispositions
A summary of assets and liabilities of the discontinued operations is as follows:
January 3, 2021
Carrying amount of major classes of assets included as part of discontinued operations:
Accounts receivable$3,951 
Inventories2,104 
Prepaid expenses and other current assets2,423 
Total current assets of the disposal group classified as held for sale8,478 
Property and equipment, net63,214 
Operating lease right-of-use assets96,639 
Other assets170 
Total non-current assets of the disposal group classified as held for sale160,023 
Total assets of the disposal group classified as held for sale$168,501 
Carrying amount of major classes of liabilities included as part of discontinued operations:
Current portion of long-term debt$199 
Accounts payable5,014 
Accrued liabilities9,363 
Other current liabilities12,649 
Total current liabilities of the disposal group classified as held for sale27,225 
Long-term debt, net of current portion740 
Operating lease liabilities93,970 
Deferred tax liabilities1,840 
Other non-current liabilities1,773 
Total non-current liabilities of the disposal group classified as held for sale98,323 
Total liabilities of the disposal group classified as held for sale$125,548 
A summary of the results of the discontinued operations is as follows:
Year Ended
January 2, 2022January 3, 2021December 29, 2019
Major classes of line items constituting pretax loss of discontinued operations:
Revenues:
Total revenues$152,339 $239,445 $297,470 
Costs and expenses:
Cost of sales43,480 70,433 92,334 
Restaurant wages and related expenses (including stock-based compensation expense of $172, $127, and $125, respectively)
48,399 74,817 94,269 
Restaurant rent expense12,995 22,588 25,755 
Other restaurant operating expenses24,814 34,357 41,623 
General and administrative (including stock-based compensation expense of $1,688, $603, and $329, respectively)
11,442 13,229 14,290 
Depreciation and amortization7,799 16,197 17,009 
Pre-opening costs— 69 592 
Goodwill impairment— — 67,909 
Other income and expense items that are not major3,935 10,133 24,994 
Total operating expenses152,864 241,823 378,775 
Income (loss) from operations(525)(2,378)(81,305)
Interest expense4,678 4,464 3,547 
Gain on sale of Taco Cabana(24,979)— — 
Loss on extinguishment of debt5,307 1,241 — 
Income (loss) from discontinued operations before income taxes14,469 (8,083)(84,852)
Provision for (benefit from) income taxes(3,986)(1,258)(2,461)
Income (loss) from discontinued operations, net of tax$18,455 $(6,825)$(82,391)
A summary of significant investing activity and non-cash operating, investing, and financing activity of the discontinued operations from the consolidated statements of cash flows is as follows:
Year Ended
January 2, 2022January 3, 2021December 29, 2019
Non-cash operating activities:
Loss (gain) on disposals of property and equipment, net$(217)$(551)$21 
Stock-based compensation1,860 730 454 
Impairment and other lease charges132 1,116 13,086 
Goodwill impairment— — 67,909 
Loss on extinguishment of debt5,307 1,241 — 
Gain on sale of Taco Cabana(24,979)— — 
Depreciation and amortization7,799 16,197 17,009 
Investing activities:
Capital expenditures:
New restaurant development$— $(854)$(4,065)
Restaurant remodeling(1,283)(745)(919)
Other restaurant capital expenditures(5,050)(4,728)(9,266)
Corporate and restaurant information systems(169)(1,559)(3,875)
Total capital expenditures(6,502)(7,886)(18,125)
Proceeds from sale of Taco Cabana74,910 — — 
Proceeds from disposals of properties1,307 4,305 — 
Proceeds from sale-leaseback transactions3,083 3,966 — 
Net cash provided by (used in) investing activities – discontinued operations$72,798 $385 $(18,125)
Supplemental cash flow disclosures:
Interest paid on long-term debt (including capitalized interest of $0, $57, and $247, respectively)
$4,338 $4,001 $4,198 
Supplemental cash flow disclosures of non-cash investing and financing activities:
Accruals for capital expenditures$— $1,027 $1,510 
Accruals for financing costs associated with debt amendment— 277 — 
Right-of-use assets obtained in exchange for lease liabilities:
Operating lease ROU assets5,156 18,466 6,456 
Finance lease ROU assets— 33 304 
Right-of-use assets and lease liabilities reduced for terminated leases:
Operating lease ROU assets2,695 953 794 
Operating lease liabilities3,443 1,217 1,054 
Operating lease right-of-use assets obtained and lease liabilities incurred as a result of adoption of ASC 842:
Operating lease ROU assets— — 112,905 
Operating lease liabilities— — 122,441