Note 9 - Income Taxes (Tables)
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12 Months Ended |
Jun. 06, 2017 |
| Notes Tables |
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| Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
| | | | | | 2016 | | | 2015 | | | Current: | | | | | | | | | | | | | | Federal | | $ | | | | $ | (1,138 | ) | | $ | 1,714 | | | State | | | | | | | 289 | | | | (48 | ) | | Foreign | | | | | | | 118 | | | | 118 | | | | | | | | | | (731 | ) | | | 1,784 | | | Deferred: | | | | | | | | | | | | | | Federal | | | | | | | (1,449 | ) | | | (3,254 | ) | | State | | | | | | | – | | | | (441 | ) | | | | | | | | | (1,449 | ) | | | (3,695 | ) | | Total benefit for income taxes | | $ | | | | $ | (2,180 | ) | | $ | (1,911 | ) |
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| Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
| | | | | | 2016 | | | Deferred tax assets: | | | | | | | | | | General business credits carryforward | | $ | | | | $ | 70,424 | | | Employee benefits | | | | | | | 22,420 | | | Deferred escalating minimum rents | | | | | | | 20,803 | | | Federal net operating loss | | | | | | | – | | | State net operating losses | | | | | | | 9,807 | | | Insurance reserves | | | | | | | 5,896 | | | Goodwill | | | | | | | 5,033 | | | Deferred gain on sale-leaseback transactions | | | | | | | 4,728 | | | Closed restaurant lease reserves | | | | | | | 2,520 | | | Other | | | | | | | 7,761 | | | Gross deferred tax assets | | | | | | | 149,392 | | | Deferred tax asset valuation allowances | | | | | | | (89,933 | ) | | Net deferred tax assets | | | | | | | 59,459 | | | | | | | | | | | | | Deferred tax liabilities: | | | | | | | | | | Depreciable property and equipment | | | | | | | (48,367 | ) | | Other | | | | | | | (11,092 | ) | | Total deferred tax liabilities | | | | | | | (59,459 | ) | | | | | | | | | | | | Net deferred tax liability | | $ | | | | $ | – | |
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| Summary of Valuation Allowance [Table Text Block] |
| | | | | | 2016 | | | 2015 | | | | | | | | | | | | | | | | | Beginning of fiscal year | | $ | | | | $ | (62,799 | ) | | $ | (54,582 | ) | | Changes in estimated realization of deferred tax assets: | | | | | | | | | | | | | | Continuing operations | | | | | | | (28,192 | ) | | | (9,138 | ) | | Other reductions | | | | | | | 1,058 | | | | 921 | | | End of fiscal year | | $ | | | | $ | (89,933 | ) | | $ | (62,799 | ) |
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| Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
| | | | | | 2016 | | | 2015 | | | | | | | | | | | | | | | | | Statutory federal income taxes | | $ | | | | $ | (18,502 | ) | | $ | (1,787 | ) | | State income taxes, net of federal income tax benefit | | | | | | | (2,926 | ) | | | (711 | ) | | FICA tip credit | | | | | | | (7,071 | ) | | | (7,280 | ) | | Work opportunity tax credit | | | | | | | (1,389 | ) | | | (1,899 | ) | | Increase in valuation allowance | | | | | | | 28,192 | | | | 9,138 | | | Permanent differences | | | | | | | 319 | | | | 528 | | | Other, net | | | | | | | (803 | ) | | | 100 | | | Total benefit for income taxes | | $ | | | | $ | (2,180 | ) | | $ | (1,911 | ) |
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| Summary of Income Tax Contingencies [Table Text Block] |
| | | | | | 2016 | | | Beginning of fiscal year | | $ | | | | $ | 3,870 | | | Additions for tax positions related to the current year | | | | | | | 725 | | | Reductions for tax positions related to the current year | | | | | | | (113 | ) | | Additions for tax positions of prior years | | | | | | | 868 | | | Reductions for tax positions of prior years | | | | | | | (150 | ) | | Reductions for settlements with taxing authorities | | | | | | | – | | | Reductions due to statute settlements | | | | | | | (652 | ) | | End of fiscal year | | $ | | | | $ | 4,548 | |
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