Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 25, 2019	Oct. 25, 2019
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 25, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Entity Registrant Name	El Pollo Loco Holdings, Inc.
Entity Central Index Key	0001606366
Current Fiscal Year End Date	--12-25
Entity Filer Category	Accelerated Filer
Emerging Growth Company	true
Small Business Entity	true
Entity Ex Transition Period	false
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		34,882,844

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 25, 2019	Dec. 26, 2018
Current assets:
Cash and cash equivalents	$ 12,069	$ 6,969
Accounts and other receivables, net	10,857	9,599
Inventories	2,085	2,479
Prepaid expenses and other current assets	2,123	2,998
Total current assets	27,134	22,045
Property and equipment owned, net	93,364	104,145
Property held under finance leases, net	5	16
Property held under operating leases, net (ROU Asset)	198,659	0
Goodwill	248,674	248,674
Trademarks	61,888	61,888
Other intangible assets, net	0	280
Deferred tax assets	4,305	11,709
Other assets	1,399	1,469
Total assets	635,428	450,226
Current liabilities:
Current portion of obligations under finance leases	32	68
Current portion of obligations under operating leases	17,904	0
Accounts payable	9,811	9,564
Accrued salaries and vacation	9,833	7,574
Accrued insurance	8,939	7,076
Accrued income taxes payable	174	71
Accrued interest	364	149
Current portion of income tax receivable agreement payable	5,708	6,637
Other accrued expenses and current liabilities	27,594	51,764
Total current liabilities	80,359	82,903
Revolver loan	101,000	74,000
Obligations under finance leases, net of current portion	92	116
Operating Lease, Liability, Noncurrent	198,849	0
Deferred Income Tax Liabilities, Net	1,216	0
Other intangible liabilities, net	0	642
Income tax receivable agreement payable, net of current portion	8,114	7,305
Other noncurrent liabilities	5,784	20,024
Total liabilities	395,414	184,990
Commitments and contingencies
Stockholders' Equity
Preferred stock, $0.01 par value, 100,000,000 shares authorized; none issued or outstanding	0	0
Common stock, $0.01 par value—200,000,000 shares authorized; 34,893,716 and 39,004,451 shares issued and outstanding	349	390
Additional paid-in-capital	329,047	375,734
Accumulated deficit	(89,486)	(110,888)
Accumulated Other Comprehensive Income (Loss), Net of Tax	104	0
Total stockholders' equity	240,014	265,236
Total liabilities and stockholders' equity	$ 635,428	$ 450,226

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 25, 2019	Dec. 26, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value (usd per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (shares)	100,000,000	100,000,000
Preferred stock, shares issued (shares)	0	0
Preferred stock, shares outstanding (shares)	0	0
Common stock, par value (usd per share)	$ 0.01	$ 0.01
Common stock, shares authorized (shares)	200,000,000	200,000,000
Common stock, shares issued (shares)	34,893,716	39,009,451
Common stock, shares outstanding (shares)	34,893,716	39,009,451

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 25, 2019	Sep. 26, 2018	Sep. 25, 2019	Sep. 26, 2018
Revenue
Total revenue	$ 112,067	$ 112,178	$ 334,784	$ 329,567
Cost of operations
Food and paper cost	27,512	28,349	82,550	84,265
Labor and related expenses	29,292	29,164	88,140	84,682
Occupancy and other operating expenses	23,844	24,187	70,103	69,019
Company restaurant expenses	80,648	81,700	240,793	237,966
General and administrative expenses	9,539	12,186	30,235	37,862
Franchise expenses	7,006	6,342	20,692	18,424
Depreciation and amortization	4,343	4,507	13,558	13,063
Loss on disposal of assets	35	140	213	193
Recovery of securities lawsuits related legal expenses	0	(2,036)	(10,000)	(6,099)
Asset impairment and closed-store reserves	367	(153)	1,241	6,629
Gain (Loss) on Disposition of Business	11	0	5,062	0
Total expenses	101,949	102,686	301,794	308,038
Income from operations	10,118	9,492	32,990	21,529
Interest expense, net	973	840	2,754	2,688
Income tax receivable agreement income	(197)	(571)	(120)	(777)
Income before provision for income taxes	9,342	9,223	30,356	19,618
Provision for income taxes	2,940	2,388	8,954	5,202
Net income	$ 6,402	$ 6,835	$ 21,402	$ 14,416
Net income per share
Basic (usd per share)	$ 0.18	$ 0.18	$ 0.57	$ 0.37
Diluted (usd per share)	$ 0.18	$ 0.17	$ 0.56	$ 0.37
Weighted-average shares used in computing net income per share
Basic (shares)	35,859,502	38,602,658	37,484,372	38,516,792
Diluted (shares)	36,397,368	39,205,090	38,173,097	39,102,130
Company-operated restaurant revenue
Revenue
Total revenue	$ 99,052	$ 100,024	$ 296,341	$ 294,204
Franchise revenue
Revenue
Total revenue	7,273	6,665	21,635	19,324
Franchise advertising fee revenue
Revenue
Total revenue	$ 5,742	$ 5,489	$ 16,808	$ 16,039

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Additional Paid-in Capital [Member]	Stockholders' Equity, Total [Member]	Retained Earnings [Member]	Common Stock [Member]	Other Comprehensive Income (Loss) [Member]
Shares, Outstanding					38,661,850
Stockholders' Equity Attributable to Parent	$ 274,950	$ 372,990		$ (98,427)	$ 387
Cumulative Effect of New Accounting Principle in Period of Adoption \| Accounting Standards Update 2014-09 [Member]	(3,494)			(3,494)
Stock Granted, Value, Share-based Compensation, Net of Forfeitures	1,547	1,547
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Forfeited And Expirations In Period					211,060
Stock Issued During Period, Value, Restricted Stock Award, Net of Forfeitures	1,709	1,707			$ 2
Stock Issued During Period, Value, Stock Options Exercised					(249,091)
Stock Issued During Period, Value, Stock Options Exercised	2	(2)
Shares Paid for Tax Withholding for Share Based Compensation					(7,730)
Adjustments Related to Tax Withholding for Share-based Compensation	(79)	(79)
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Forfeited And Expirations In Period					(47,535)
Net income	14,416
Shares, Outstanding					38,608,810
Stockholders' Equity Attributable to Parent	280,128	374,081		(94,340)	$ 387
Stock Granted, Value, Share-based Compensation, Net of Forfeitures	377
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Forfeited And Expirations In Period					211,060
Stock Issued During Period, Value, Restricted Stock Award, Net of Forfeitures	1,709	1,707			$ 2
Stock Issued During Period, Value, Stock Options Exercised					(249,091)
Stock Issued During Period, Value, Stock Options Exercised		(2)			$ 2
Shares Paid for Tax Withholding for Share Based Compensation					736
Adjustments Related to Tax Withholding for Share-based Compensation	0	0
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Forfeited And Expirations In Period					(2,961)
Net income	6,835			6,835
Shares, Outstanding					39,066,736
Stockholders' Equity Attributable to Parent	289,049	376,163		(87,505)	$ 391
Shares, Outstanding					39,009,451
Stockholders' Equity Attributable to Parent	265,236	375,734		(110,888)	$ 390
Stock Granted, Value, Share-based Compensation, Net of Forfeitures	$ 1,797
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Forfeited And Expirations In Period					292,211
Stock Issued During Period, Value, Restricted Stock Award, Net of Forfeitures		(3)			$ 3
Stock Issued During Period, Value, Stock Options Exercised	(6,709)				6,709
Stock Issued During Period, Value, Stock Options Exercised	$ 34	34
Shares Paid for Tax Withholding for Share Based Compensation					(29,923)
Adjustments Related to Tax Withholding for Share-based Compensation	$ (295)	(294)			$ (1)
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Forfeited And Expirations In Period	53,882
Treasury Stock, Shares, Acquired					(4,384,732)
Treasury Stock, Value, Acquired, Cost Method	$ 48,264	(48,221)	$ (48,264)		$ (43)
Net income	21,402			21,402
Shares, Outstanding					37,732,948
Stockholders' Equity Attributable to Parent	262,824	358,335		(95,888)	$ 377
Stock Granted, Value, Share-based Compensation, Net of Forfeitures	668
Shares Paid for Tax Withholding for Share Based Compensation					(4,176)
Adjustments Related to Tax Withholding for Share-based Compensation	(46)	46			$ 0
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Forfeited And Expirations In Period					(9,160)
Treasury Stock, Value, Acquired, Cost Method	(29,938)	29,910			$ 28
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	104					$ 104
Net income	6,402			6,402
Shares, Outstanding					34,893,716
Stockholders' Equity Attributable to Parent	$ 240,014	$ 329,047		$ (89,486)	$ 349	$ 104

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 25, 2019	Sep. 26, 2018
Cash flows from operating activities:
Net income	$ 21,402	$ 14,416
Adjustments to reconcile net income to net cash flows provided by operating activities:
Depreciation and amortization	13,558	13,063
Stock-based compensation expense	1,797	1,547
Income tax receivable agreement income	(120)	(777)
Loss on disposition of restaurants	5,062	0
Loss on disposal of assets	213	193
Impairment of property and equipment	283	1,791
Closed-store reserve expense	0	4,838
Amortization of deferred financing costs	189	217
Amortization of favorable and unfavorable leases, net	(362)	(37)
Deferred income taxes, net	8,583	3,825
Changes in operating assets and liabilities:
Accounts and other receivables, net	(1,257)	(1,675)
Inventories	261	46
Prepaid expenses and other current assets	868	229
Other assets	(118)	113
Accounts payable	(1,657)	(2,206)
Accrued salaries and vacation	2,259	2,560
Accrued insurance	1,863	895
Income taxes payable	102	(33)
Other accrued expenses and liabilities	(21,031)	2,596
Net cash flows provided by operating activities	31,895	41,601
Cash flows from investing activities:
Proceeds from Divestiture of Businesses	4,770	0
Purchase of property and equipment	(10,848)	(20,711)
Net cash flows used in investing activities	(6,078)	(20,711)
Cash flows from financing activities:
Payments Related to Tax Withholding for Share-based Compensation	341	79
Payments on revolver and swingline loan	(15,000)	(29,000)
Proceeds from Long-term Lines of Credit	42,000	6,307
Payments of Financing Costs		138
Proceeds from Issuance of Common Stock	80	1,710
Payment of obligations under finance leases	(61)	(98)
Payments for Repurchase of Common Stock	(47,395)	0
Net cash flows used in financing activities	(20,717)	(21,298)
Increase (decrease) in cash and cash equivalents	5,100	(408)
Cash and cash equivalents, beginning of period	6,969	8,550
Cash and cash equivalents, end of period	12,069	8,142
Supplemental cash flow information
Cash paid during the period for interest	2,400	2,623
Cash paid during the period for income taxes	268	125
Unpaid purchases of property and equipment	2,577	1,449
Borrowing on Revolver for Financing Fees		693
Schedule of Non-cash Transactions
Stock Repurchase Accrued not Paid	$ (1,004)	$ 0

Condensed Consolidated Statements of Other Comprehensive Income Statement - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 25, 2019	Sep. 26, 2018	Sep. 25, 2019	Sep. 26, 2018
Statement of Other Comprehensive Income [Abstract]
Net income	$ 6,402	$ 6,835	$ 21,402	$ 14,416
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax	171		171
Derivative Instruments, Gain Reclassified from Accumulated OCI into Income, Effective Portion	(29)		(29)
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Tax	(38)		(38)
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	104
Other Comprehensive Income (Loss), Net of Tax	$ 6,506	$ 6,835	$ 21,506	$ 14,416

- Definition

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

+ References + Details

Basis of Presentation and Summary of Significant Accounting Policies

9 Months Ended

Sep. 25, 2019

Accounting Policies [Abstract]

Basis of Presentation and Summary of Significant Accounting Policies

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Overview

El Pollo Loco Holdings, Inc. (“Holdings”) is a Delaware corporation headquartered in Costa Mesa, California. Holdings and its direct and indirect subsidiaries are collectively referred to herein “we,” “us” or the “Company.” The Company’s activities are conducted principally through its indirect wholly-owned subsidiary, El Pollo Loco, Inc. (“EPL”), which develops, franchises, licenses, and operates quick-service restaurants under the name El Pollo Loco® and operates under one operating segment. At September 25, 2019, the Company operated 201 and franchised 284 El Pollo Loco restaurants.

On August 2, 2018, the Company announced that the Board of Directors had authorized a stock repurchase program. The Company entered into a stock repurchase plan on August 28, 2018 (the “2018 Stock Repurchase Plan”), which allowed for the repurchase of up to $20.0 million of the Company’s common stock. The 2018 Stock Repurchase Plan commenced on November 6, 2018 and terminated on June 26, 2019.

On April 30, 2019, as part of the Company’s focus on stockholder returns, the Board of Directors approved a new stock repurchase program. The Company entered into a stock repurchase plan May 17, 2019 (the “2019 Stock Repurchase Plan”), which allowed for the repurchase up to $30.0 million of the Company's common stock. The 2019 Stock Repurchase Plan commenced on June 27, 2019, and will terminate on March 25, 2020, if not exhausted or terminated sooner pursuant to the provisions of the 2019 Stock Repurchase Plan.

Under the 2019 Stock Repurchase Plan, the Company may repurchase its common stock from time to time, in amounts and at prices that the Company deems appropriate, subject to market conditions and other considerations. The Company’s repurchases may be executed using open market purchases, including pursuant to Rule 10b5-1 trading plans, and/or through privately negotiated transactions.

For the thirteen weeks ended September 25, 2019, the Company repurchased 2,825,896 shares of common stock under the 2019 Stock Repurchase Plan, using open market purchases, for total consideration of approximately $29.9 million. For the thirty-nine weeks ended September 25, 2019, the Company repurchased 1,558,836 shares of common stock under the 2018 Stock Repurchase Plan and 2,825,896 shares of common stock under the 2019 Stock Repurchase Plan, using open market purchases, for total consideration of approximately $48.3 million. The common stock repurchased under both the 2018 Stock Repurchase Plan and the 2019 Stock Repurchase Plan was retired upon repurchase.

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements of the Company have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial statements and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). In the opinion of management, the accompanying unaudited condensed consolidated financial statements reflect all adjustments consisting of normal recurring adjustments necessary for a fair presentation of the Company’s consolidated financial position and results of operations and cash flows for the periods presented. Interim results of operations are not necessarily indicative of the results that may be achieved for the full year. The condensed consolidated financial statements and related notes do not include all information and footnotes required by GAAP for annual reports. This quarterly report should be read in conjunction with the consolidated financial statements included in the Company’s annual report on Form 10-K for the year ended December 26, 2018.

The Company uses a 52- or 53-week fiscal year ending on the last Wednesday of the calendar year. In a 52-week fiscal year, each quarter includes 13 weeks of operations; in a 53-week fiscal year, the first, second and third quarters each include 13 weeks of operations, and the fourth quarter includes 14 weeks of operations. Every six or seven years, a 53-week fiscal year occurs. Fiscal 2019 and 2018 are both 52-week years, ending on December 25, 2019 and December 26, 2018, respectively. Revenues, expenses, and other financial and operational figures may be elevated in a 53-week year.

Holdings has no material assets or operations. Holdings and Holdings’ direct subsidiary, EPL Intermediate, Inc. (“Intermediate”), guarantee EPL’s 2018 Revolver (as defined below) on a full and unconditional basis (see Note 4), and Intermediate has no subsidiaries other than EPL. EPL is a separate and distinct legal entity and has no obligation to make funds available to Intermediate. EPL and Intermediate may pay dividends to Intermediate and to Holdings, respectively, subject to the terms of the 2018 Revolver.

Principles of Consolidation

The accompanying condensed consolidated financial statements include the accounts of Holdings and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.

Use of Estimates

The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the condensed consolidated financial statements and revenue and expenses during the periods reported. Actual results could materially differ from those estimates. The Company’s significant estimates include estimates for impairment of goodwill, intangible assets and property and equipment, insurance reserves, lease accounting matters, closed-store reserves, stock-based compensation, income tax receivable agreement liability, contingent liabilities and income tax valuation allowances.

Cash and Cash Equivalents

The Company considers all highly-liquid instruments with an original maturity of three months or less at the date of purchase to be cash equivalents.

Liquidity

The Company’s principal liquidity and capital requirements are new restaurants, existing restaurant capital investments (remodels and maintenance), interest payments on our debt, lease obligations and working capital and general corporate needs. At September 25, 2019, the Company’s total debt was $101.0 million. The Company’s ability to make payments on its indebtedness and to fund planned capital expenditures depends on available cash and its ability to generate adequate cash flows in the future, which, to a certain extent, is subject to general economic, financial, competitive, legislative, regulatory, and other factors that are beyond the Company’s control. Based on current operations, the Company believes that its cash flow from operations, available cash of $12.1 million at September 25, 2019, and available borrowings under the 2018 Revolver (see Note 4) will be adequate to meet the Company’s liquidity needs for the next twelve months from the filing of these condensed consolidated financial statements.

Recovery of Securities Class Action Legal Expense

During the thirty-nine weeks ended September 25, 2019, the Company received insurance proceeds of $10.0 million related to the settlement of a securities class action lawsuit. During the thirteen and thirty-nine weeks ended September 26, 2018, the Company received insurance proceeds of $2.0 million and $6.1 million, respectively, related to the reimbursement of certain legal expenses paid in prior years for the defense of securities lawsuits. See Note 7, Commitments and Contingencies, Legal Matters.

Loss on Disposition of Restaurants

During the thirty-nine weeks ended September 25, 2019, the Company completed the sale of four company-operated restaurants within the San Francisco area to an existing franchisee and seven company-operated restaurants in the Phoenix area to another existing franchisee. The Company has determined that these restaurant dispositions represent multiple element arrangements, and as a result, the cash consideration received was allocated to the separate elements based on their relative selling price. Cash proceeds included upfront consideration for the sale of the restaurants and franchise fees, as well as future cash consideration for royalties and lease payments. The Company considered the future lease payments in allocating the initial cash consideration received. The cash consideration per restaurant for franchise fees is consistent with the amounts stated in the related franchise agreements, which are charged for separate standalone arrangements. The Company initially defers and subsequently recognizes the franchise fees over the term of the franchise agreement. Future royalty income is also recognized in revenue as earned.

These sales resulted in cash proceeds of $4.8 million and a net loss on sale of restaurants of $5.1 million for the thirty-nine weeks ended September 25, 2019. These restaurants are now included in the total number of franchised El Pollo Loco restaurants.

Recently Adopted Accounting Pronouncements

In August 2018, the SEC adopted the final rule under SEC Release No. 33-10532, “Disclosure Update and Simplification,” amending certain disclosure requirements that were redundant, duplicative, overlapping, outdated or superseded. In addition, the amendments expanded the disclosure requirements on the analysis of stockholders' equity for interim financial statements. Under the amendments, an analysis of changes in each caption of stockholders' equity presented in the balance sheet must be provided in a note or separate statement. The analysis should present a reconciliation of the beginning balance to the ending balance of each period for which a statement of comprehensive income is required to be filed. The Company adopted SEC Release No. 33-10532 as of December 27, 2018. See “Condensed Consolidated Statements of Changes in Stockholders’ Equity” above.

In June 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2018-07, “Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting”, (“ASU 2018-07”) which expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from non-employees. ASU 2018-07 is effective for financial statements issued for annual periods beginning after December 15, 2018, and for the interim periods therein. The Company adopted ASU 2018-07 as of December 27, 2018 and it did not have a significant impact on the Company’s consolidated financial position or results of operations.

In August 2017, the FASB issued ASU 2017-12, "Derivatives and Hedging," which refines and expands existing hedge accounting guidance. The Company adopted ASU 2017-12 as of December 27, 2019. The adoption of this standard did not have a material impact on the condensed consolidated financial statements.

In February 2016, the FASB issued ASU No. 2016-02, “Leases”, (“Topic 842”). Topic 842 establishes a right-of-use (“ROU”) model that requires a lessee to record a ROU Asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard was effective for fiscal years beginning after December 15, 2018, including interim periods therein. In July 2018, the FASB issued ASU No. 2018-11, which provides an alternative transition method that allows entities to apply the new leases standard at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The Company adopted Topic 842, and all related ASU’s as of December 27, 2018. See “Changes in Accounting Policies” below for further details.

Subsequent Events

Subsequent to September 25, 2019, the Company completed the sale of five company-operated restaurants within the Dallas area to an existing franchisee. This sale did not result in any cash proceeds or gain or loss on sale of restaurants, as the fixed assets of all five locations were fully impaired in prior periods. Additionally, the Company closed one restaurant in Texas, which is expected to result in closed-store reserve expense of $0.8 million.

The Company evaluated subsequent events that have occurred after September 25, 2019, and determined that there were no other events or transactions occurring during this reporting period that require recognition or disclosure in the condensed consolidated financial statements.

Concentration of Risk

Cash and cash equivalents are maintained at financial institutions and, at times, these balances may exceed federally-insured limits. The Company has never experienced any losses related to these balances.

The Company had two suppliers for which amounts due totaled 14.6% and 10.2% of the Company’s accounts payable at September 25, 2019. As of December 26, 2018, the Company had one supplier for which amounts due totaled 36.0% of the Company’s accounts payable. Purchases from the Company’s largest supplier totaled 29.0% and 28.9% of total expenses for the thirteen and thirty-nine weeks ended September 25, 2019, respectively, and 29.4% and 28.8% of total expenses for the thirteen and thirty-nine weeks ended September 26, 2018, respectively.

Company-operated and franchised restaurants in the greater Los Angeles area generated, in the aggregate, approximately 71.5% and 70.0% of total revenue for the thirteen and thirty-nine weeks ended September 25, 2019, respectively, and 69.3% and 69.0% for the thirteen and thirty-nine weeks ended September 26, 2018.

Revenue Recognition

In the first quarter of 2018 the Company implemented Topic 606 "Revenue from Contracts with Customers". Revenue is measured based on a consideration specified in a contract with a customer. The Company recognizes revenue when it satisfies a performance obligation by transferring control over a product or service to a customer. Topic 606 defines a five-step process to achieve this core principle. Refer to Note 10, “Revenue From Contracts With Customers” for further details on the Company’s revenue recognition policy.

Goodwill and Indefinite Lived Intangible Assets

The Company’s indefinite-lived intangible assets consist of trademarks. Goodwill represents the excess of cost over fair value of net identified assets acquired in business combinations accounted for under the purchase method. The Company does not amortize its goodwill and indefinite-lived intangible assets. Goodwill resulted from the acquisition of certain franchise locations.

Upon the sale or closure of a restaurant, the Company evaluates whether there is a decrement of goodwill. The amount of goodwill included in the cost basis of the asset sold is determined based on the relative fair value of the portion of the reporting unit disposed of compared to the fair value of the reporting unit retained. The Company determined there was no decrement of goodwill related to the disposition of restaurants during the thirty-nine weeks ended September 25, 2019.

The Company performs annual impairment tests for goodwill during the fourth fiscal quarter of each year, or more frequently if impairment indicators arise.

The Company reviews goodwill for impairment utilizing either a qualitative assessment or a fair value test by comparing the fair value of a reporting unit with its carrying amount. If the Company decides that it is appropriate to perform a qualitative assessment and concludes that the fair value of a reporting unit more likely than not exceeds its carrying value, no further evaluation is necessary. If the Company performs the fair value test, the Company will compare the fair value of a reporting unit with its carrying amount, including goodwill. If the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is considered not impaired. If the carrying amount of a reporting unit exceeds its fair value, the Company will recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized cannot exceed the total amount of goodwill allocated to that reporting unit.

The Company performs annual impairment tests for indefinite-lived intangible assets during the fourth fiscal quarter of each year, or more frequently if impairment indicators arise. An impairment test consists of either a qualitative assessment or a comparison of the fair value of an intangible asset with its carrying amount. The excess of the carrying amount of an intangible asset over its fair value is recognized as an impairment loss.

The assumptions used in the estimate of fair value are generally consistent with the past performance of the Company’s reporting segment and are also consistent with the projections and assumptions that are used in current operating plans. These assumptions are subject to change as a result of changing economic and competitive conditions.

The Company did not identify any indicators of potential impairment of its goodwill or indefinite-lived intangible assets during the thirteen and thirty-nine weeks ended September 25, 2019 or September 26, 2018, and therefore did not record any impairment during the respective periods.

Fair Value Measurements

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Financial assets and liabilities carried at fair value are classified and disclosed in one of the following three categories:


•	Level 1: Quoted prices for identical instruments in active markets.


•	Level 2: Observable prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs or significant value drivers are observable.


•	Level 3: Unobservable inputs used when little or no market data is available.

During the thirteen and thirty-nine weeks ended September 25, 2019, the Company entered into an interest rate swap, which is required to be measured at fair value on a recurring basis. The fair value was determined based on Level 2 inputs, which include valuation models, as reported by the Company's counterparty. These valuation models use a discounted cash flow analysis on the cash flows of the derivative. The key inputs for the valuation models are observable market prices, discount rates, and forward yield curves. See Note 4 for further discussion regarding our interest rate swaps. The following table presents fair value for the interest rate swap at September 25, 2019 (in thousands):



			Fair Value Measurements Using
	Fair Value		Level 1		Level 2		Level 3
Other assets - Interest rate swap	$	171	$	—	$	171	$	—

The Company had no assets or liabilities required to be measured at fair value on a recurring basis as of December 26, 2018 or any prior interim period.

Certain assets and liabilities are measured at fair value on a nonrecurring basis. In other words, the instruments are not measured at fair value on an ongoing basis, but are subject to fair value adjustments only in certain circumstances (for example, when there is evidence of impairment).

The following non-financial instruments were measured at fair value, on a nonrecurring basis, as of and for the thirteen and thirty-nine weeks ended September 25, 2019, reflecting certain property and equipment assets for which an impairment loss was recognized during the corresponding periods, as discussed immediately below under "Impairment of Long-Lived Assets." Amounts in the table below are presented in thousands.



			Fair Value Measurements at September 25, 2019 Using						Thirteen Weeks Ended September 25, 2019		Thirty-Nine Weeks Ended September 25, 2019
	Total		Level 1		Level 2		Level 3		Impairment Losses		Impairment Losses
Property and equipment owned, net	$	—	$	—	$	—	$	—	$	56	$	283

The following non-financial instruments were measured at fair value on a nonrecurring basis as of and for the thirteen and thirty-nine weeks ended September 26, 2018, reflecting certain property and equipment assets for which an impairment loss was recognized during the corresponding periods, as discussed immediately below under "Impairment of Long-Lived Assets." Amounts in the table below are presented in thousands.



			Fair Value Measurements at June 27,2018 Using						Thirteen Weeks Ended September 26, 2018		Thirty-Nine Weeks Ended September 26, 2018
	Total		Level 1		Level 2		Level 3		Impairment Losses		Impairment Losses
Property and equipment owned, net	$	—	$	—	$	—	$	—	$	84	$	1,791

Impairment of Long-Lived Assets

The Company reviews its long-lived assets for impairment on a restaurant-by-restaurant basis whenever events or changes in circumstances indicate that the carrying value of certain assets may not be recoverable. The Company considers a triggering event to have occurred related to a specific restaurant if the restaurant’s cash flows for the last twelve months are less than a minimum threshold or if consistent levels of undiscounted cash flows for the remaining lease period are less than the carrying value of the restaurant’s assets. If the Company concludes that the carrying value of certain assets will not be recovered based on expected undiscounted future cash flows, an impairment loss is recorded to reduce the assets to their estimated fair value. The fair value is measured on a nonrecurring basis using unobservable (Level 3) inputs. There is uncertainty in the projected undiscounted future cash flows used in the Company’s impairment review analysis, which requires the use of estimates and assumptions. If actual performance does not achieve the projections, or if the estimates and assumptions used change in the future, the Company may be required to recognize impairment charges in future periods, and such charges could be material. Based on the results of the analysis, the Company recorded a non-cash impairment charge of $0.1 million and $0.3 million for the thirteen and thirty-nine weeks ended September 25, 2019, respectively, primarily related to the carrying value of the assets of one restaurant in California. The Company recorded a non-cash impairment charge of $0.1 million and $1.8 million for the thirteen and thirty-nine weeks ended September 26, 2018, respectively, primarily related to the carrying value of the assets of one restaurant in Arizona. Given the difficulty in projecting results for newer restaurants in newer markets, we are monitoring the recoverability of the carrying value of the assets of several restaurants on an ongoing basis. For these restaurants, if expected performance improvements are not realized, an impairment charge may be recognized in future periods, and such charge could be material.

Closed-Store Reserves

Prior to the adoption of Topic 842 “Leases,” when the Company closed a restaurant, it reviewed the future minimum lease payments and related ancillary costs from the date of the restaurant closure to the end of the remaining lease term and recorded a lease charge for the lease liabilities to be incurred, net of any estimated sublease recoveries. The estimates of future closed-store reserves were re-evaluated and adjusted each period based on information available as of the period. In addition, an impairment charge was recognized for any remaining carrying value of certain restaurant assets. During the thirteen weeks ended September 26, 2018, the Company closed one restaurant in California and one restaurant in Arizona. During the thirty-nine weeks ended September 26, 2018, the Company closed six restaurants, including four locations in Texas, one in California and one in Arizona, and decided not to move forward with the development of a third location in Texas. All four Texas locations were previously impaired during the third quarter of 2017. This resulted in a closed-store reserve recovery expense of $0.2 million for the thirteen weeks ended September 26, 2018 and $4.8 million for the thirty-nine weeks ended September 26, 2018.

Subsequent to the adoption of Topic 842, the Company no longer recognizes a closed-store reserve when the Company closes a restaurant, as a lease liability related to the future lease payments is already recognized. Rather, when a restaurant is closed, the Company will evaluate the ROU Asset for impairment, based on anticipated sublease recoveries. The remaining value of the ROU Asset is amortized on a straight-line basis, with the expense recognized in closed-store reserve expense. During the thirty-nine weeks ended September 25, 2019, the Company closed one restaurant in California and one in Texas and recognized $0.3 million and $1.0 million of closed-store reserve expense for the thirteen and thirty-nine weeks ended September 25, 2019, respectively, primarily related to the amortization of ROU Assets for the two closed stores.

Derivative Financial Instruments

The Company uses an interest rate swap, a derivative instrument, to hedge interest rate risk and are not used for trading purposes. The derivative contract is entered into with financial institutions.

The Company records the derivative instrument on its condensed consolidated balance sheet at fair value. The derivative instrument qualifies as a hedging instrument in a qualifying cash flow hedge relationship, the gain or loss on the derivative instrument is reported as a component of accumulated other comprehensive income ("AOCI") and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings. For any derivative instruments not designated as hedging instruments, the gain or loss will be recognized in earnings immediately. If a derivative previously designated as a hedge is terminated, or no longer meets the qualifications for hedge accounting, any balances in AOCI will be reclassed to earnings immediately.

As a result of the use of an interest rate swap, the Company is exposed to risk that the counterparty will fail to meet their contractual obligations. To mitigate the counterparty credit risk, the Company will only enter into contracts with major financial institutions, based upon their credit ratings and other factors, and will continue to assess the creditworthiness of the counterparty. As of September 25, 2019, the counterparty to the Company's interest rate swap has performed in accordance with their contractual obligation.

Income Taxes

The provision for income taxes, income taxes payable and deferred income taxes is determined using the asset and liability method. Deferred tax assets and liabilities are determined based on temporary differences between the financial carrying amounts and the tax bases of assets and liabilities using enacted tax rates in effect in the years in which the temporary differences are expected to reverse. On a periodic basis, the Company assesses the probability that its net deferred tax assets, if any, will be recovered. If, after evaluating all of the positive and negative evidence, a conclusion is made that it is more likely than not that some portion or all of the net deferred tax assets will not be recovered, a valuation allowance is provided by charging to tax expense to reserve the portion of deferred tax assets which are not expected to be realized.

The Company reviews its filing positions for all open tax years in all U.S. federal and state jurisdictions where the Company is required to file.

When there are uncertainties related to potential income tax benefits, in order to qualify for recognition, the position the Company takes has to have at least a “more likely than not” chance of being sustained (based on the position’s technical merits) upon challenge by the respective authorities. The term “more likely than not” means a likelihood of more than 50 percent. Otherwise, the Company may not recognize any of the potential tax benefit associated with the position. The Company recognizes a benefit for a tax position that meets the “more likely than not” criterion at the largest amount of tax benefit that is greater than 50 percent likely of being realized upon its effective resolution. Unrecognized tax benefits involve management’s judgment regarding the likelihood of the benefit being sustained. The final resolution of uncertain tax positions could result in adjustments to recorded amounts and may affect the Company’s consolidated financial position, results of operations, and cash flows.

The Company’s policy is to recognize interest and penalties related to income tax matters in income tax expense. The Company had no accrual for interest or penalties at September 25, 2019 or at December 26, 2018, and did not recognize interest or penalties during the thirteen or thirty-nine weeks ended September 25, 2019 or September 26, 2018, since there were no material unrecognized tax benefits. Management believes no material changes to the amount of unrecognized tax benefits will occur within the next twelve months.

On July 30, 2014, the Company entered into the income tax receivable agreement (the "TRA"), which calls for the Company to pay to its pre-IPO stockholders 85% of the savings in cash that the Company realizes in its income taxes as a result of utilizing its net operating losses and other tax attributes attributable to preceding periods. For the thirteen and thirty-nine weeks ended September 25, 2019, the Company recorded income tax receivable agreement income of $0.2 million and $0.1 million, respectively, and for the thirteen and thirty-nine weeks ended September 26, 2018, we recorded income tax receivable agreement income of $0.6 million and $0.8 million, respectively, related to the amortization of interest expense related to our total expected TRA payments and changes in estimates for actual tax returns filed and future forecasted taxable income.

Changes in Accounting Policies

Except for the changes below, the Company has consistently applied the accounting policies to all periods presented in these condensed consolidated financial statements.

The Company adopted Topic 842 with a date of initial application of December 27, 2018. As a result, the Company has changed its accounting policy for leases as detailed below.

The Company’s operations utilize property, facilities, equipment and vehicles owned by the Company or leased from others, the majority of which are operating leases. Additionally, the Company has various contracts with vendors that have been determined to contain an embedded lease in accordance with Topic 842. As of the date of adoption, the Company recognized a ROU Asset and lease liability equal to the present value of these leases within its consolidated balance sheet for any leases with terms longer than 12 months. The Company also has three finance leases, subleases facilities to certain franchises and is the lessor for certain property, facilities and equipment owned by the Company. The adoption of Topic 842 did not have an impact on our current accounting policies for these items. Furthermore, the adoption of this standard did not have any impact on the Company’s consolidated statement of operations or the consolidated statement of cash flows.

The Company applied Topic 842 using the effective date method, which allowed the Company to apply the standard as of the adoption date, and to recognize the cumulative effect of initially applying Topic 842 as an adjustment to retained earnings at December 27, 2018, if applicable. Therefore, the comparative information has not been adjusted and continues to be reported under Topic 840. However, the Company did not have any impact to its retained earnings.

Additionally, the Company elected to apply the package of practical expedients, which allowed for carryforwards of 1) historical lease classifications, 2) determination of whether a contract contains a lease under the new definition of a lease and 3) whether previously capitalized initial direct costs qualify for capitalization. See Note 11, "Leases," for further details.

Property and Equipment

9 Months Ended

Sep. 25, 2019

Property, Plant and Equipment [Abstract]

Property and Equipment

PROPERTY AND EQUIPMENT

The costs and related accumulated depreciation and amortization of major classes of property and equipment are as follows (in thousands):



	September 25, 2019			December 26, 2018
Land	$	12,323		$	12,323
Buildings and improvements	149,474			156,806
Other property and equipment	75,416			76,061
Construction in progress	6,227			2,989
	243,440			248,179
Less: accumulated depreciation and amortization	(150,076		)	(144,034		)
	$	93,364		$	104,145

Depreciation expense was $4.3 million and $4.5 million for the thirteen weeks ended September 25, 2019 and September 26, 2018, respectively, and $13.6 million and $13.1 million for the thirty-nine weeks ended September 25, 2019 and September 26, 2018, respectively.

Based on the Company's review of its long-lived assets for impairment, the Company recorded non-cash impairment charges of $0.1 million and $0.3 million for the thirteen and thirty-nine weeks ended September 25, 2019, respectively, and $0.1 million and $1.8 million for the thirteen and thirty-nine weeks ended September 26, 2018, respectively.

Stock-Based Compensation

9 Months Ended

Sep. 25, 2019

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

Stock-Based Compensation

STOCK-BASED COMPENSATION

At September 25, 2019, options to purchase 2,302,225 shares of common stock were outstanding, including 1,746,164 vested and 556,061 unvested. Unvested options vest over time; however, upon a change in control, the board may accelerate vesting. At September 25, 2019, 1,381,010 premium options, options granted above the stock price at date of grant, remained outstanding. A summary of stock option activity as of September 25, 2019 and changes during the thirty-nine weeks ended September 25, 2019 is as follows:



	Shares		Weighted-Average Exercise Price
Outstanding - December 26, 2018	2,102,404		$	7.68
Grants	320,536		11.47
Exercised	(6,709	)	11.94
Forfeited, cancelled or expired	(114,006	)	13.35
Outstanding - September 25, 2019	2,302,225		$	7.91
Vested and expected to vest at September 25, 2019	2,289,725		$	7.90
Exercisable at September 25, 2019	1,746,164		$	6.81

The fair value of each stock option was estimated on the grant date using an exercise price of the closing stock price on the day prior to date of grant and the Black‑Scholes option-pricing model with the following weighted average assumptions:



	Thirty-Nine Weeks Ended September 25, 2019		Thirty-Nine Weeks Ended September 26, 2018
Expected volatility	28.7	%	28.4	%
Risk-free interest rate	2.3	%	2.9	%
Expected term (years)	6.25		6.25
Expected dividends	—		—

At September 25, 2019, the Company had total unrecognized compensation expense of $1.9 million related to unvested stock options, which it expects to recognize over a weighted-average period of 3.17 years.

A summary of restricted share activity as of September 25, 2019 and changes during the thirty-nine weeks ended September 25, 2019 is as follows:



	Shares		Weighted-Average Fair Value
Unvested shares at December 26, 2018	490,700		$	10.91
Granted	285,996		$	11.47
Released	(142,861	)	$	10.61
Forfeited, cancelled, or expired	(53,882	)	$	11.81
Unvested shares at September 25, 2019	579,953		$	11.17

Unvested shares at September 25, 2019, included 455,230 unvested restricted shares, 36,058 unvested performance stock units and 88,665 unvested restricted units.

At September 25, 2019, the Company had unrecognized compensation expense of $4.8 million related to unvested restricted shares, which it expects to recognize over a weighted-average period of 3.00 years, unrecognized compensation expense of $0.1 million related to performance stock units, which it expects to recognize over a weighted-average period of 3.62 years and unrecognized compensation expense of $0.9 million related to unvested restricted units, which it expects to recognize over a weighted-average period of 2.76 years.

Total stock-based compensation expense was $0.7 million and $1.8 million for the thirteen and thirty-nine weeks ended September 25, 2019, respectively, and $0.4 million and $1.5 million for the thirteen and thirty-nine weeks ended September 26, 2018, respectively.

Credit Agreements

9 Months Ended

Sep. 25, 2019

Debt Disclosure [Abstract]

Credit Agreements

On July 13, 2018, the Company refinanced a credit agreement with Bank of America, N.A., initially entered into on December 11, 2014 (the “2014 Revolver”), pursuant to a credit agreement (the “2018 Credit Agreement”) among EPL, as borrower, and the Company and Intermediate, as guarantors, Bank of America, N.A., as administrative agent, swingline lender, and letter of credit issuer, the lenders party thereto, and the other parties thereto, which provides for a $150.0 million five-year senior secured revolving credit facility (the “2018 Revolver”). The 2018 Revolver includes a sub limit of $15.0 million for letters of credit and a sub limit of $15.0 million for swingline loans. The 2018 Revolver and 2018 Credit Agreement will mature on July 13, 2023. The obligations under the 2018 Credit Agreement and related loan documents are guaranteed by the Company and Intermediate. The obligations of the Company, EPL and Intermediate under the 2018 Credit Agreement and related loan documents are secured by a first priority lien on substantially all of their respective assets.

Borrowings under the 2018 Credit Agreement (other than any swingline loans) bear interest, at the borrower’s option, at rates based upon either LIBOR or a base rate, plus, for each rate, a margin determined in accordance with a lease-adjusted consolidated leverage ratio-based pricing grid. The base rate is calculated as the highest of (a) the federal funds rate plus 0.50%, (b) the published Bank of America prime rate, or (c) LIBOR plus 1.00%. For LIBOR loans, the margin is in the range of 1.25% to 2.25%, and for base rate loans the margin is in a range of 0.25% to 1.25%. Borrowings under the 2018 Revolver may be repaid and reborrowed. The interest rate range was 3.65% to 3.90% and 3.65% to 6.00% for the thirteen and thirty-nine weeks ended September 25, 2019, respectively, and 3.57% to 3.84% and 3.30% to 3.84% for the thirteen and thirty-nine weeks ended September 26, 2018, respectively.

The 2018 Credit Agreement contains certain financial covenants. The Company was in compliance with the financial covenants as of September 25, 2019.

At September 25, 2019, $8.5 million of letters of credit and $101.0 million in borrowings under the 2018 Revolver were outstanding. The amount available under the 2018 Revolver was $40.5 million at September 25, 2019.

Maturities

During the thirteen and thirty-nine weeks ended September 25, 2019, the Company borrowed $16.0 million and $27.0 million, respectively, net of pay downs of $15.0 million during the thirty-nine week period, on the Company’s 2018 Revolver, primarily to fund settlement payments. See Note 7 for further details regarding the settlement payments. During the thirteen and thirty-nine weeks ended September 26, 2018, the Company elected to pay down $10.0 million and $23.0 million, net of new borrowings of $6.0 million during the thirty-nine week period, of outstanding borrowings on the Company’s 2014 Revolver, respectively. There are no required principal payments prior to maturity for the 2018 Revolver.

Interest Rate Swap

During the thirteen and thirty-nine weeks ended September 25, 2019, the Company entered into a variable-to-fixed interest rate swap agreement with a notional amount of $40.0 million that matures in June 2023. The objective of the interest rate swap is to reduce its exposure to interest rate risk for a portion of its variable-rate interest payments on its borrowings under the 2018 Revolver. Under the terms of the swap agreement, the variable LIBOR-based component of interest payments are converted to a fixed rate of 2.81%. The interest rate swap is designated as a cash flow hedge, as the changes in the future cash flows of the swap are expected to offset changes in expected future interest payments on the related variable-rate debt, in accordance with Accounting Standards Committee ("ASC") 815. There were no interest rate swaps outstanding as of December 26, 2018.

The changes in the fair value of the interest rate swap are not included in earnings, but are included in other comprehensive income (“OCI”). These changes in fair value are subsequently reclassified into net earnings as a component of interest expense as the hedged interest payments are made on the variable rate borrowings.

For the thirteen and thirty-nine weeks ended September 25, 2019, the swap was a highly effective cash flow hedge.

As of September 25, 2019, the estimated net gain included in AOCI related to the Company's cash flow hedge that will be reclassified into earnings in the next 12 months is $0.3 million, based on current LIBOR interest rates.

The following table shows the financial statement line item and amount of the Company's cash flow hedge accounting on the condensed consolidated balance sheet (in thousands):



	September 25, 2019
	Notional	Fair value
Other Assets - Interest rate swap	40,000	171

The following table summarizes the effect of the Company's cash flow hedge accounting on the condensed consolidated statements of income (in thousands):



	Thirteen Weeks Ended					Thirty-Nine Weeks Ended
	September 25, 2019			September 26, 2018		September 25, 2019			September 26, 2018
Interest expense on hedged portion of debt	122			—		122			—
Interest income on interest rate swap	(29		)	—		(29		)	—
Interest expense on debt and derivatives, net	$	93		$	—	$	93		$	—

The following table summarizes the effect of the Company's cash flow hedge accounting on AOCI for the thirteen and thirty-nine weeks ended September 25, 2019 and September 26, 2018 (in thousands):



	Thirteen Weeks Ended							Thirty-Nine Weeks Ended
	Gain Recognized in OCI			(Gain) Reclassified from AOCI into Interest expense				Gain Recognized in OCI			(Gain) Reclassified from AOCI into Interest expense
	September 25, 2019		September 26, 2018	September 25, 2019			September 26, 2018	September 25, 2019		September 26, 2018	September 25, 2019			September 26, 2018
Interest rate swap	$	171	—	$	(29	)	—	$	171	—	$	(29	)	—

See Note 1 for the fair value of our derivative asset.

Other Noncurrent Liabilities

9 Months Ended

Sep. 25, 2019

Other Liabilities, Noncurrent [Abstract]

Other Noncurrent Liabilities

OTHER NONCURRENT LIABILITIES

Other noncurrent liabilities consist of the following (in thousands):



	September 25, 2019		December 26, 2018
Deferred rent ⁽¹⁾	$	—	$	10,660
Deferred franchise and development fees	5,717		5,224
Other ⁽²⁾	67		4,140
Total other noncurrent liabilities	$	5,784	$	20,024

^{(1) In accordance with the Company’s adoption of Topic 842 “Leases” all deferred rent balances are now included with in the Company’s ROU Asset. Refer to “Change in accounting policies” in Note 1 and Note 11 “Leases” for further details of the Company’s adoption of Topic 842.}

^{(2) The Company previously included the non-current portion tenant improvement allowance and lease escalation liabilities within “Other noncurrent} ^{liabilities.” Upon its adoption of Topic 842 “Leases,” these balances were netted with the ROU Asset for the respective operating lease. See “Change in accounting policies” in Note 1 and Note 11 “Leases” for further details of the Company’s adoption of Topic 842.}

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 25, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES Legal Matters On or about February 24, 2014, a former employee filed a class action in the Superior Court of the State of California, County of Orange, under the caption Elliott Olvera, et al v. El Pollo Loco, Inc., et al (Case No. 30-2014-00707367-CU-OE-CXC) (the “Olvera Action”) on behalf of all putative class members (all hourly employees from 2010 to the present) alleging certain violations of California labor laws, including failure to pay overtime compensation, failure to provide meal periods and rest breaks, and failure to provide itemized wage statements. The putative lead plaintiff’s requested remedies include compensatory and punitive damages, injunctive relief, disgorgement of profits, and reasonable attorneys’ fees and costs. No specific amount of damages sought was specified in the complaint. The parties reached a settlement in principle on January 24, 2019 of all claims brought on behalf of approximately 32,000 putative class members in the Olvera Action, as well as all claims for failure to pay overtime compensation, failure to provide meal periods and rest breaks, and failure to provide itemized wage statements brought in the class actions captioned Martha Perez v. El Pollo Loco, Inc. (Los Angeles Superior Court Case No. BC624001) (the “Perez Action”), Maria Vega, et al. v. El Pollo Loco, Inc. (Los Angeles Superior Court Case No. BC649719 (the “Vega Action”), and Gonzalez v. El Pollo Loco, Inc. (Los Angeles Superior Court Case No. BC712867) (the “Gonzalez Action”) and codified such settlement on April 26, 2019. The settlement reached in the Olvera Action, Perez Action, Vega Action, and Gonzalez Action resolves all potential claims from April 12, 2010 through April 1, 2019 that the Company’s California based restaurant employees may have against El Pollo Loco for the failure to pay all compensation owed, failure to pay overtime compensation, failure to provide meal periods and rest breaks and failure to provide itemized wage statements, among other wage and hour related claims. It is anticipated that the settlement will be approved by the Court in the first quarter of 2020. A $16.3 million accrual of an expected settlement amount related to this matter was recorded as of December 26, 2018. Purported class actions alleging wage and hour violations are commonly filed against California employers. The Company fully expects to have to defend against similar lawsuits in the future. Daniel Turocy, et al. v. El Pollo Loco Holdings, Inc., et al. (Case No. 8:15-cv-01343) was filed in the United States District Court for the Central District of California on August 24, 2015, and Ron Huston, et al. v. El Pollo Loco Holdings, Inc., et al. (Case No. 8:15-cv-01710) was filed in the United States District Court for the Central District of California on October 22, 2015. The two lawsuits have been consolidated, with co-lead plaintiffs and class counsel. A consolidated complaint was filed on January 29, 2016, on behalf of co-lead plaintiffs and others similarly situated, alleging violations of federal securities laws in connection with Holdings common stock purchased or otherwise acquired and the purchase of call options or the sale of put options, between May 1, 2015 and August 13, 2015 (the “Class Period”). The named defendants are Holdings; Stephen J. Sather, Laurance Roberts, and Edward J. Valle (collectively, the “Individual Defendants”); and Trimaran Pollo Partners, LLC, Trimaran Capital Partners, and Freeman Spogli & Co. (collectively, the “Controlling Shareholder Defendants”). Among other things, Plaintiffs allege that, in 2014 and early 2015, Holdings suffered losses due to rising labor costs in California and, in an attempt to mitigate the effects of such rising costs, removed a $5 value option from the Company’s menu, which resulted in a decrease in traffic from value-conscious consumers. Plaintiffs further allege that during the Class Period, Holdings and the Individual Defendants made a series of materially false and misleading statements that concealed the effect that these factors were having on store sales growth, resulting in Holdings stock continuing to be traded at artificially inflated prices. As a result, Plaintiffs and other members of the putative class allegedly suffered damages in connection with their purchase of Holdings’ stock during the Class Period. In addition, Plaintiffs allege that the Individual Defendants and Controlling Shareholder Defendants had direct involvement in, and responsibility over, the operations of Holdings, and are presumed to have had, among other things, the power to control or influence the transactions giving rise to the alleged securities law violations. In both cases, Plaintiffs seek an unspecified amount of damages, as well as costs and expenses (including attorneys’ fees). On July 25, 2016, the Court issued an order granting, without prejudice, Defendants’ Motion to Dismiss plaintiff’s complaint for failure to state a claim. Plaintiffs were granted leave to amend their complaint, and filed an amended complaint on August 22, 2016. Defendants moved to dismiss the amended complaint, and on March 20, 2017, the Court dismissed the amended complaint and granted Plaintiffs leave to file another amended complaint. Plaintiffs filed another amended complaint on April 17, 2017. Defendants filed a motion to dismiss the amended complaint on or about May 17, 2017. The Court denied Defendants' motion to dismiss the third amended complaint on August 4, 2017. On December 8, 2017, Plaintiffs filed a motion for class certification, and on July 3, 2018, the Court granted Plaintiffs’ motion and certified a class as to all of Plaintiffs’ claims. Defendants filed a petition for appellate review of a portion of the Court’s July 3, 2018 class certification order. On October 19, 2018 the Ninth Circuit Court of Appeals denied the petition. On January 23, 2019, the parties filed a Notice of Settlement and Joint Request for Order to Stay Proceedings, stating the parties have reached an agreement in principle to settle the claims and allegations in the action and are negotiating the terms of a Stipulation of Settlement. On January 24, 2019, the Court ordered that all proceedings in the action be stayed until April 3, 2019, on or before which the parties were to file a Stipulation of Settlement and a motion for preliminary approval of the settlement. On April 3, 2019, Plaintiffs filed the Stipulation of Settlement and a Motion for Preliminary Approval of the Settlement. On May 13, 2019, the Court granted preliminary approval of the settlement. On July 17, 2019, Plaintiffs filed the Motion for Final Approval of Class Action Settlement and Approval of Plan of Allocation and the Motion for an Award of Attorneys’ Fees and Expenses and Awards to Lead Plaintiffs Pursuant to 15 U.S.C. §78u-4(a)(4), which was granted by the Court on August 26, 2019. A $20.0 million accrual of an expected settlement amount related to this matter was recorded as of December 26, 2018 and all settlement payments were made during the thirty-nine weeks ended September 25, 2019 On or about November 5, 2015, a purported Holdings shareholder filed a derivative complaint on behalf of Holdings in the Court of Chancery of the State of Delaware against certain Holdings officers, directors and Trimaran Pollo Partners, L.L.C., under the caption Armen Galustyan v. Sather, et al. (Case No. 11676-VCL). The derivative complaint alleges that these defendants breached their fiduciary duties to Holdings and were unjustly enriched when they sold shares of Holdings at artificially inflated prices due to alleged misrepresentations and omissions regarding EPL’s comparable store sales in the second quarter of 2015. The Holdings shareholder’s requested remedies include an award of compensatory damages to Holdings, as well as a court order to improve corporate governance by putting forward for stockholder vote certain resolutions for amendments to Holdings’ Bylaws or Certificate of Incorporation. The parties have stipulated to, which the court has ordered, a stay of these proceedings pending the outcome of Turocy v. El Pollo Loco Holdings, Inc., discussed above. A second purported Holdings shareholder filed a derivative complaint on or about September 23, 2016, under the caption Diep v. Sather, CA 12760-VCL in the Delaware Court of Chancery. The Diep action is also purportedly brought on behalf of Holdings, names the same defendants and asserts substantially the same claims on substantially the same alleged facts as does Galustyan. Defendants moved to stay or dismiss the Diep action. On March 17, 2017, the Delaware court granted in part, and denied in part, the motion to stay the Diep action. The court denied defendants' motion to dismiss the complaint for failure to state a claim. On January 17, 2018, the court entered an order granting the parties’ stipulation staying all proceedings in the Diep action for five months or until the completion of an investigation of the allegations in the action by a special litigation committee of the Holdings board of directors (the "SLC"). On February 13, 2019, after concluding its investigation, the SLC filed a motion to dismiss the Diep action. The SLC filed its investigative report under seal as an exhibit to the motion to dismiss. Janice P. Handlers-Bryman and Michael D. Bryman v. El Pollo Loco, Inc., Los Angeles Superior Court (Case No. MC026045) (the “Lancaster Lawsuit”) was filed on February 9, 2016. Existing El Pollo Loco franchisees, Janice P. Handlers-Bryman and Michael D. Bryman, as individuals and in their capacities as trustees of the Handlers Bryman Trust (collectively, “Plaintiffs”), filed suit against us alleging, among other things, that we “imposed unreasonable time limitations” on their development of additional restaurant locations in Lancaster, California, and that we thereafter developed company-operated El Pollo Loco restaurants in the “market area” of Plaintiffs’ existing El Pollo Loco restaurant in Lancaster. Plaintiffs asserted claims against us for, among other things, (i) breach of the implied covenant of good faith and fair dealing, (ii) intentional interference with prospective business, and (iii) unfair business practices. In addition to an unspecified amount of damages and costs of the lawsuit, Plaintiffs sought reformation of the contract, declaratory relief, disgorgement of alleged revenues and profits, injunctive relief, and a judicial mandate requiring us to either transfer the company-operated locations to Plaintiffs or to continuously disgorge to Plaintiffs the unjust enrichment allegedly obtained by us through the operation of the company-operated restaurants in Lancaster. We denied Plaintiffs’ allegations as the franchise agreement did not grant Plaintiffs any exclusive territorial rights and, instead, expressly reserved for us the right to open and operate - and the right to grant others the right to open and operate - El Pollo Loco restaurants “in the immediate vicinity of or adjacent to” Plaintiffs’ restaurant in Lancaster. On June 7, 2016, we filed a cross-complaint against Plaintiffs for breach of the franchise agreement due to Plaintiffs’ failure to pay to us liquidated damages provided for in the franchise agreement in connection with their solicitation and/or hiring of our general manager. This counterclaim was voluntarily dismissed by us, without prejudice, on February 27, 2017 and a related action before the San Bernardino Superior Court, titled El Pollo Loco, Inc. v. EPL 3766, Inc., was dismissed on April 6, 2017. On April 24, 2017, four days before the commencement of trial, Plaintiffs filed a voluntary dismissal, without prejudice, of the Lancaster Lawsuit without any payment or other concession by us. The corresponding dismissal was entered by the court on April 25, 2017. On May 22, 2017, Plaintiffs filed a motion for relief from the dismissal which was granted by the court on June 29, 2017. The trial in the case was bifurcated between the liability and damages phases. The liability phase commenced on November 16, 2017. The only cause of action that the court allowed to go to the jury was the cause of action for breach of the covenant of good faith and fair dealing. The court elected not to present the cause of action for intentional interference with prospective business to the jury. (The causes of action for reformation due to mistake and unconscionability, unfair business practices under California Business & Professions Code §17200 et seq., and declaratory relief were not presented to the jury as these types of equitable claims are to be decided by the court as a matter of law.) On December 11, 2017, the jury returned a verdict in favor of Plaintiffs finding that the Company breached the implied covenant of good faith and fair dealing by (1) constructing the two new company-operated El Pollo Loco restaurants in Lancaster, and (2) not offering the two new company-operated El Pollo Loco restaurants in Lancaster to Plaintiffs. Because the trial was bifurcated, the December 11, 2017 verdict did not include a determination of damages. The damages phase of the trial commenced on April 20, 2018. On May 1, 2018, the jury returned a verdict on damages in favor of Plaintiffs in the following amounts: (1) $4,356,600 in “impact damages” arising out of our construction of the two new company-owned El Pollo Loco restaurants in Lancaster, and (2) $4,481,206 in “lost opportunity damages” arising out of our failure to offer the two new company-owned El Pollo Loco restaurants in Lancaster to Plaintiffs. On August 1, 2018, the court issued a final judgment and decision on the unfair business practices claim under California Business & Professions Code § 17200 et seq. As part of the final judgment, the court found El Pollo Loco liable and issued injunctive relief requiring El Pollo Loco to revise its franchise disclosure document and franchise agreement. The court also awarded Plaintiffs restitution of $4,356,600 for “impact damages” arising out of our construction of the two new company-operated El Pollo Loco restaurants in Lancaster. The court, reversing its previous position, held that these damages could be awarded in addition to the "lost opportunity damages" awarded by the jury. Thus, the court entered a total monetary judgment of $8,837,806. There has been no ruling on the causes of action for reformation due to mistake and unconscionability, and declaratory relief. On August 16, 2018, the Company filed a motion challenging the verdicts and a motion for new trial (both the liability phase and damages phase) and on September 2, 2018, the court denied those motions. On August 27, 2018, the Company filed a notice of appeal as to the entire judgment, and on October 5, 2018, the Company filed a second notice of appeal challenging the court’s denial of the post-trial motions. On September 5, 2018, we filed a motion to strike several of the costs of suit requested by the Plaintiffs, and on September 28, 2018, the Plaintiffs filed a motion for an award of attorneys’ fees. The court ruled on these motions on October 30, 2018, reducing many of the costs requested by the Plaintiffs and awarding $1,391,703 to the Plaintiffs for attorneys’ fees. We filed a notice of appeal relating to the trial court’s order relating to our motion to strike the costs and the Plaintiff’s motion for attorneys’ fees on November 6, 2018. The Company also filed motions to stay the injunctive part of the judgment pending the appeal, but both the trial court and the California Court of Appeal denied those motions. We filed a petition for review of these denials with the California Supreme Court, but the California Supreme Court denied our petition for review on November 14, 2018. The Company disputes liability and has filed an appeal of the trial court's judgment. The appeal on the merits is currently pending, with appellant’s opening brief due December 2, 2019. Briefing on the merits has not yet occurred in the appellate court. Based on the assessment by Management, together with our legal trial and appellate counsel, the Company believes that the loss is currently not probable under ASC 450 and as of September 25, 2019, no accrual has been made with regard to the verdict. The Company is also involved in various other claims and legal actions that arise in the ordinary course of business. The Company does not believe that the ultimate resolution of these other actions will have a material adverse effect on its financial position, results of operations, liquidity, or capital resources. A significant increase in the number of claims, or an increase in amounts owing under successful claims, could materially and adversely affect its business, consolidated financial condition, results of operations, and cash flows. Purchasing Commitments The Company has long-term beverage supply agreements with certain major beverage vendors. Pursuant to the terms of these arrangements, marketing rebates are provided to the Company and its franchisees from the beverage vendors based upon the dollar volume of purchases for system-wide restaurants which will vary according to their demand for beverage syrup and fluctuations in the market rates for beverage syrup. These contracts have terms extending through the end of 2024. At September 25, 2019, the Company’s total estimated commitment to purchase chicken was $4.2 million. Contingent Lease Obligations As a result of assigning the Company’s interest in obligations under real estate leases in connection with the sale of company-operated restaurants to some of the Company’s franchisees, the Company is contingently liable on five lease agreements. These leases have various terms, the latest of which expires in 2036. As of September 25, 2019, the potential amount of undiscounted payments the Company could be required to make in the event of non-payment by the primary lessee was $2.1 million. The present value of these potential payments discounted at the Company’s estimated pre-tax cost of debt at September 25, 2019 was $1.8 million. The Company’s franchisees are primarily liable on the leases. The Company has cross-default provisions with these franchisees that would put them in default of their franchise agreements in the event of non-payment under the leases. The Company believes that these cross-default provisions reduce the risk that payments will be required to be made under these leases. Accordingly, no liability has been recorded in the Company’s condensed consolidated financial statements related to these contingent liabilities. Employment Agreements The Company has employment agreements with four of the officers of the Company. These agreements provide for minimum salary levels, possible annual adjustments for cost-of-living changes, and incentive bonuses that are payable under certain business conditions. The Company incurred $0.1 million and $0.5 million of expenses related to employment agreements for the thirteen and thirty-nine weeks ended September 25, 2019, respectively, and incurred $0.8 million of expenses related to employment agreements for the thirty-nine weeks ended September 26, 2018. Indemnification Agreements The Company has entered into indemnification agreements with each of its current directors and officers. These agreements require the Company to indemnify these individuals to the fullest extent permitted under Delaware law against liabilities that may arise by reason of their service to the Company and to advance expenses incurred as a result of any proceeding against them as to which they could be indemnified. The Company also intends to enter into indemnification agreements with future directors and officers.

Net Income (Loss) Per Share

9 Months Ended

Sep. 25, 2019

Earnings Per Share [Abstract]

Net Income (Loss) Per Share

NET INCOME PER SHARE

Basic earnings per share (“EPS”) is calculated using the weighted-average number of shares of common stock outstanding during the thirteen and thirty-nine weeks ended September 25, 2019 and September 26, 2018. Diluted EPS is calculated using the weighted-average number of shares of common stock outstanding and potentially dilutive during the period, using the treasury stock method.

Below are basic and diluted EPS data for the periods indicated, which are in thousands except for per share data:



	Thirteen Weeks Ended				Thirty-Nine Weeks Ended
	9/25/2019		9/26/2018		9/25/2019		9/26/2018
Numerator:
Net income	$	6,402	$	6,835	$	21,402	$	14,416
Denominator:
Weighted-average shares outstanding—basic	35,859,502		38,602,658		37,484,372		38,516,792
Weighted-average shares outstanding—diluted	36,397,368		39,205,090		38,173,097		39,102,130
Net income per share—basic	$	0.18	$	0.18	$	0.57	$	0.37
Net income per share—diluted	$	0.18	$	0.17	$	0.56	$	0.37
Anti-dilutive securities not considered in diluted EPS calculation	882,253		557,300		636,099		671,565

Below is a reconciliation of basic and diluted share counts:



	Thirteen Weeks Ended		Thirty-Nine Weeks Ended
	9/25/2019	9/26/2018	9/25/2019	9/26/2018
Weighted-average shares outstanding—basic	35,859,502	38,602,658	37,484,372	38,516,792
Dilutive effect of stock options and restricted shares	537,866	602,432	688,725	585,338
Weighted-average shares outstanding—diluted	36,397,368	39,205,090	38,173,097	39,102,130

Related Party Transactions	9 Months Ended
Related Party Transactions	Sep. 25, 2019
Related Party Transactions [Abstract]
Related Party Transactions	RELATED PARTY TRANSACTIONS Trimaran Pollo Partners, L.L.C. (“LLC”) owns approximately 48.0% of the Company’s outstanding common stock. This large position means that LLC and its majority owners—predecessors and affiliates of, and certain funds managed by, Trimaran Capital Partners and Freeman Spogli & Co. (collectively, “Trimaran” and “Freeman Spogli,” respectively)—possess significant influence when stockholders vote on matters such as election of directors, mergers, consolidations and acquisitions, the sale of all or substantially all of the Company’s assets, decisions affecting the Company’s capital structure, amendments to the Company’s amended and restated certificate of incorporation or amended and restated by-laws, and the Company’s winding up and dissolution. The Company’s amended and restated certificate of incorporation provides that (i) so long as LLC beneficially owns, directly or indirectly, more than 40% of the Company's common stock any member of the board of directors or the entire board of directors may be removed from office at any time with or without cause by the affirmative vote of a majority of the Company’s common stock, and (ii) prior to the date the LLC ceases to beneficially own, directly or indirectly, 40% or more of the Company’s common stock, stockholders representing at least 40% of the Company's common stock may call a special meeting of the Company's stockholders.

Revenue from Contracts with Customers

9 Months Ended

Sep. 25, 2019

Revenue from Contract with Customer [Abstract]

Revenue from Contracts with Customers

REVENUE FROM CONTRACTS WITH CUSTOMERS

Adoption of Topic 606, “Revenue from Contracts with Customers”

On December 28, 2017, the Company adopted Topic 606 using the modified retrospective method applied to those contracts, which were not fully satisfied as of December 28, 2017. Results for reporting periods beginning after December 28, 2017, are presented under Topic 606, while prior period amounts are not adjusted and continue to be reported in accordance with our historic accounting under Topic 605.

The cumulative catch-up adjustment recorded to accumulated deficit, as of December 28, 2017, was approximately $3.5 million, net of taxes, related to franchise and development fees.

Revenue Recognition

Nature of products and services

The Company has two revenue streams, company-operated restaurant revenue and franchise related revenue.

Company-operated restaurant revenue

Revenues from the operation of company-operated restaurants are recognized as food and beverage products are delivered to customers and payment is tendered at the time of sale. The Company presents sales, net of sales-related taxes and promotional allowances.

The Company offers a loyalty rewards program, which awards a customer one point for every $1 spent. When 100 points are accumulated a $10 reward to be used on future purchases is earned. If a customer does not earn or use points within a one-year period, their account is deactivated and all points expire. Additionally, if a $10 reward is not used within six months it expires. When a customer is part of the rewards program, the obligation to provide future discounts related to points earned is considered a separate performance obligation, to which a portion of the transaction price is allocated. The performance obligation related to loyalty points is deemed to have been satisfied, and the amount deferred in the balance sheet is recognized as revenue, when the points are transferred to a $10 reward and redeemed, the reward or points have expired, or the likelihood of redemption is remote. A portion of the transaction price is allocated to loyalty points, if necessary, on a pro-rata basis, based on stand-alone selling price, as determined by menu pricing and loyalty point's terms. As of September 25, 2019 and December 26, 2018, the revenue allocated to loyalty points that have not been redeemed are $0.9 million and $1.0 million, respectively, which are reflected in the Company’s accompanying condensed consolidated balance sheets within other accrued expenses and current liabilities. The Company expects the loyalty points to be redeemed and recognized over a one-year period.

The Company sells gift cards to its customers in the restaurants and through selected third parties. The gift cards sold to customers have no stated expiration dates and are subject to actual and/or potential escheatment rights in several of the jurisdictions in which the Company operates. Furthermore, due to these escheatment rights, the Company does not recognize breakage related to the sale of gift cards due to the immateriality of the amount remaining after escheatment. The Company recognizes income from gift cards when redeemed by the customer.

Franchise and franchise advertising revenue

Franchise revenue consists of franchise royalties, initial franchise fees, license fees due from franchisees, IT support services, and rental income for subleases to franchisees. Franchise advertising revenue consists of advertising contributions received from franchisees. These revenue streams are made up of the following performance obligations:


•	Franchise license - inclusive of advertising services, development agreements, training, access to plans and help desk services.


•	Discounted renewal option.


•	Hardware services.

The Company satisfies the performance obligation related to the franchise license over the term of the franchise agreement, which is typically 20 years. Payment for the franchise license consists of three components, a fixed-fee related to the franchise/development agreement, a sales-based royalty fee and a sales-based advertising fee. The fixed fee, as determined by the signed development and/or franchise agreement, is due at the time the development agreement is entered into, and/or when the franchise agreement is signed, and does not include a finance component.

The sales-based royalty fee and sales-based advertising fee are considered variable consideration and will continue to be recognized as revenue as such sales are earned by the franchisees. Both sales-based fees qualify under the royalty constraint exception, and do not require an estimate of future transaction price. Additionally, the Company is utilizing the practical expedient available under Topic 606 regarding disclosure of the aggregate amount of the transaction price allocated to the performance obligations that are unsatisfied for sales-based royalties.

In certain franchise agreements, the Company offers a discounted renewal to incentivize future renewals after the end of the initial franchise term. As this is considered a separate performance obligation, the Company allocates a portion of the initial franchise fee to this discounted renewal, on a pro-rata basis, assuming a 20-year renewal. This performance obligation is satisfied over the renewal term, typically 10 or 20 years, while payment is fixed and due at the time the renewal is signed.

The Company purchases hardware, such as scanners, printers, cash registers and tablets, from third party vendors, which it then sells to franchisees. As the Company is considered the principal in this relationship, payment for the hardware is considered revenue, and is received upon transfer of the goods from the Company to the franchisee. As of September 25, 2019, there were no performance obligations related to hardware services that were unsatisfied or partially satisfied.

Disaggregated revenue

The following table presents our revenues disaggregated by revenue source and market (in thousands):



	Thirteen Weeks Ended				Thirty-Nine Weeks Ended
	September 25, 2019		September 26, 2018		September 25, 2019		September 26, 2018
Core Market⁽¹⁾:
Company-operated restaurant revenue	$	90,277	$	87,634	$	264,391	$	257,437
Franchise revenue	3,696		3,712		11,369		10,697
Franchise advertising fee revenue	2,809		2,801		8,332		8,179
Total core market	$	96,782	$	94,147	$	284,092	$	276,313
Non-Core Market⁽²⁾:					—		—
Company-operated restaurant revenue	$	8,775	$	12,390	$	31,950	$	36,767
Franchise revenue	3,577		2,953		10,266		8,627
Franchise advertising fee revenue	2,933		2,688		8,476		7,860
Total non-core market	$	15,285	$	18,031	$	50,692	$	53,254
Total revenue	$	112,067	$	112,178	$	334,784	$	329,567

⁽¹⁾Core Market includes markets with existing company-operated restaurants at the time of the Company's Initial Public Offering ("IPO") on July 28, 2014.

⁽²⁾Non-Core Market includes markets entered into by the Company subsequent to the IPO date.

The following table presents our revenues disaggregated by geographic market:



	Thirteen Weeks Ended				Thirty-Nine Weeks Ended
	September 25, 2019		September 26, 2018		September 25, 2019		September 26, 2018
Greater Los Angeles area market	71.5	%	69.3	%	70.0	%	69.0	%
Other markets	28.5	%	30.7	%	30.0	%	31.0	%
Total	100	%	100	%	100	%	100	%

Contract balances

The following table provides information about the change in the franchise contract liability balances during the thirty-nine weeks ended September 25, 2019 and September 26, 2018 (in thousands):



December 26, 2018	$	5,593
Revenue recognized - beginning balance	(283		)
Additional contract liability	1,367
Revenue recognized - additional contract liability	(211		)
September 25, 2019	$	6,466



December 27, 2017	$	5,799
Revenue recognized - beginning balance	(260		)
Additional contract liability	277
Revenue recognized - additional contract liability	(5		)
September 26, 2018	$	5,811

The Company’s franchise contract liability includes development fees, initial franchise and license fees, franchise renewal fees, lease subsidies and royalty discounts and is included within other accrued expenses and current liabilities and other noncurrent liabilities within the accompanying condensed consolidated balance sheets. The Company receives area development fees from franchisees when they execute multi-unit area development agreements. Initial franchise and license fees, or franchise renewal fees, are received from franchisees upon the execution of, or renewal of, a franchise agreement. Revenue is recognized from these agreements as the underlying performance obligation is satisfied, which is over the term of the agreement.

For the thirty-nine weeks ended September 25, 2019, there was an increase to the contract liability balance due to the Company's completion of the sale of four company-operated restaurants within the San Francisco area to an existing franchisee and seven company-operated restaurants in the Phoenix area to another existing franchisee. This resulted in an additional contract liability of $0.7 million, relating to allocation of the transaction price to various performance obligations under the applicable contracts of the sale.

The following table illustrates the estimated revenue to be recognized in future periods related to performance obligations under the applicable contracts that are unsatisfied as of September 25, 2019 (in thousands):



Franchise revenues:
2019	$	231
2020	707
2021	495
2022	414
2023	388
Thereafter	4,231
Total	$	6,466

Contract Costs

The Company does not currently incur costs to obtain or fulfill a contract that would be considered contract assets under Topic 606.

Leases Leases

9 Months Ended

Sep. 25, 2019

Leases [Abstract]

Leases of Lessee Disclosure [Text Block]

LEASES

Adoption of Topic 842 "Leases"

On December 26, 2018, the Company adopted Topic 842, using the effective date method, recognizing and measuring all leases that existed as of December 26, 2018. The Company recorded a cumulative-effect adjustment as of December 26, 2018. Comparative periods are presented in accordance with ASC Topic 840 and do not include any retrospective adjustments to comparative periods to reflect the adoption of Topic 842. All leases that either (1) commenced, or (2) were modified or re-measured after December 26, 2018 are accounted for under Topic 842.

As a result of Topic 842, the Company recognized a ROU Asset of $205.2 million and a lease liability of $222.3 million on its consolidated balance sheet as of December 27, 2018. However, there was not a material impact on the Company’s consolidated statement of operations or consolidated statement of cash flows.

Nature of leases

The Company’s operations utilize property, facilities, equipment and vehicles owned by the Company or leased from others. Additionally, the Company has various contracts with vendors that have been determined to contain an embedded lease in accordance with Topic 842.

As of September 25, 2019, the Company had no leases that it had entered into, but had not yet commenced. The Company has no involvement with the construction or design of the underlying asset until lease commencement.

Building and facility leases

Buildings and facilities leased from others are primarily for restaurants and support facilities. The majority of the Company’s leases are classified as operating leases; however, the Company currently has one finance lease.

Restaurants are operated under lease arrangements that generally provide for a fixed base rent and, in some instances, contingent rent based on a percentage of gross operating profit or net revenues in excess of a defined amount. Additionally, a number of the Company’s leases have payments, which increase at pre-determined dates based on the change in the consumer price index. For all leases, the Company also reimburses the landlord based on actual common area maintenance, property tax and insurance costs, making them variable consideration and excluding them from the calculations of the ROU Asset and lease liability.

The initial terms of land and restaurant building leases are generally 20 years, exclusive of options to renew. These leases typically have four 5-year renewal options, which have generally been excluded in the calculation of the ROU Asset and lease liability, as they are not considered reasonably certain to be exercised, unless (1) the renewal had already occurred as of the time of adoption of Topic 842, or (2) there have been significant leasehold improvements that have a useful life that extend past the original lease term. Furthermore, there are no residual value guarantees and no restrictions imposed by the lease.

During the thirteen and thirty-nine weeks ended September 25, 2019, the Company reassessed the lease terms on three and six restaurants, respectively. The reassessment was the result of triggering events, such as, the addition of significant leasehold improvements with useful lives that extend past the current lease expiration, the decision to terminate a lease or the decision to renew leases. This resulted in an additional $2.0 million and $3.3 million of ROU Asset and lease liability for the thirteen and thirty-nine weeks ended September 25, 2019, respectively, which will be recognized over the new lease term. The reassessment did not have any impact on the original lease classification. Additionally, as the Company adopted all practical expedients available under Topic 842, no reallocation between lease and non-lease components was necessary.

The Company also subleases facilities to certain franchisees and other non-related parties which are also considered operating leases. Sublease income also includes contingent rental income based on net revenues. The vast majority of these leases have rights to extend terms via fixed rental increases. However, none of these leases have early termination rights, the right to purchase the premises or any residual value guarantees. The Company does not have any related party leases.

Equipment

Leases of equipment primarily consist of restaurant equipment, copiers and vehicles. These leases are fixed payments with no variable component. Additionally, no optional renewal periods have been included in the calculation of the ROU Asset, there are no residual value guarantees and no restrictions imposed.

Significant Assumptions and Judgments

In applying the requirements of Topic 842 the Company made significant assumptions and judgments related to determination of whether a contract contains a lease and the discount rate used for the lease.

In determining if any of the Company’s contracts contain a lease the Company made assumptions and judgments related to its ability to direct the use of any assets stated in the contract and the likelihood of renewing any short-term contracts for a period extending past twelve months.

The Company also made significant assumptions and judgments in determining an appropriate discount rate for property leases. These included using a consistent discount rate for a portfolio of leases entered into at varying dates, using the full 20-year term of the lease, excluding any options, and using the total minimum lease payments. The Company utilized a third-party valuation firm in determining the discount rate, based on the above assumptions. For all other leases, the Company used the discount rate implicit in the lease, or the Company’s incremental borrowing rate.

As the Company has adopted the practical expedient not to separate lease and non-lease components, no significant assumptions or judgments were necessary in allocating consideration between these components, for all classes of underlying assets.

The following table presents the Company’s total lease cost, disaggregated by underlying asset (in thousands):



	Thirteen Weeks Ended September 25, 2019								Thirty-Nine Weeks Ended September 25, 2019
	Property Leases			Equipment Leases		Total			Property Leases			Equipment Leases		Total
Finance lease cost:
Amortization of right-of-use assets	$	—		$	—	$	—		$	9		$	—	$	9
Interest on lease liabilities	9			—		9			24			—		24
Operating lease cost	6,534			313		6,847			19,721			967		20,688
Short-term lease cost	—			9		9			—			26		26
Variable lease cost	121			38		159			346			136		482
Sublease income	(722		)	—		(722		)	(1,623		)	—		(1,623		)
Total lease cost	$	5,942		$	360	$	6,302		$	18,477		$	1,129	$	19,606

The following table presents the Company’s total lease cost on the condensed consolidated statement of income (in thousands):



	Thirteen Weeks Ended September 25, 2019		Thirty-Nine Weeks Ended September 25, 2019
Lease cost – Occupancy and other operating expenses	$	6,015	$	18,675
Lease cost – General & administrative	116		348
Lease cost – Depreciation and amortization	—		9
Lease cost – Interest expense	9		24
Lease cost - Closed-store reserve	162		550
Total lease cost	$	6,302	$	19,606

During the thirty-nine weeks ended September 25, 2019, the Company had the following cash and non-cash activities associated with its leases (in thousands):



	Thirty-Nine Weeks Ended September 25, 2019
	Property Leases			Equipment Leases			Total

Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows used for operating leases	$	18,819		$	970		$	19,789
Financing cash flows used for finance leases	$	61		$	—		$	61

Non-cash investing and financing activities:
Operating lease ROU Assets obtained in exchange for lease liabilities:
Operating lease ROU Assets	$	8,832		$	36		$	8,868

Operating lease ROU Assets obtained and liabilities incurred as a result of adoption of ASC 842:
Operating lease ROU Assets	$	200,555		$	4,668		$	205,223
Operating lease liabilities	$	217,615		$	4,668		$	222,283

Other Information
Weighted-average remaining lease term—finance leases	3.08			—
Weighted-average remaining lease term—operating leases	12.21			3.08
Weighted-average discount rate—finance leases	11.1		%	—
Weighted-average discount rate—operating leases	4.4		%	4.0		%

Information regarding the Company’s minimum future lease obligations as of September 25, 2019 is as follows (in thousands):



	Finance			Operating Leases
For the Years Ending	Minimum Lease Payments			Minimum Lease Payments			Minimum Sublease Income
December 25, 2019	$	14		$	8,935		$	651
December 30, 2020	54			24,619			2,612
December 29, 2021	54			26,616			2,635
December 28, 2022	45			25,569			2,537
December 28, 2023	—			23,023			2,558
Thereafter	—			157,549			19,394
Total	$	167		$	266,311		$	30,387
Less: imputed interest (3.98% - 11.1%)	(43		)	(49,558		)
Present value of lease obligations	124			216,753
Less: current maturities	(32		)	(17,904		)
Noncurrent portion	$	92		$	198,849

Information regarding the Company’s minimum future lease obligations at December 26, 2018 is as follows, under ASC 840 (in thousands):



	Capital Leases			Operating Leases
For the Years Ending	Minimum Lease Payments			Minimum Lease Payments		Minimum Sublease Income
December 25, 2019	$	95		$	25,388	$	1,443
December 30, 2020	54			24,437		1,108
December 29, 2021	54			23,342		1,078
December 28, 2022	45			22,338		1,001
December 28, 2023	—			20,634		989
Thereafter	—			150,342		2,612
Total	$	248		$	266,481	$	8,231
Less: imputed interest (11.0% to 11.1%)	(64		)
Present value of capital lease obligations	184
Less: current maturities	(68		)
Noncurrent portion	$	116

Short-Term Leases

The Company has multiple short-term leases, which have terms of less than 12 months, and thus were excluded from the recognition requirements of Topic 842. The Company has recognized these lease payments in its consolidated statement of operations on a straight-line basis over the lease term and variable lease payments in the period in which the obligation for those payments is incurred.

Lessor

The Company is a lessor for certain property, facilities and equipment owned by the Company and leased to others, principally franchisees, under non-cancelable leases with initial terms ranging from three to 20 years. These lease agreements generally provide for a fixed base rent and, in some instances, contingent rent based on a percentage of gross operating profit or net revenues. All leases are considered operating leases.

For the leases in which the Company is the lessor, there are options to extend the lease. However, there are no terms and conditions to terminate the lease, no right to purchase premises and no residual value guarantees. Additionally, there are no related party leases.

For the thirteen and thirty-nine weeks ended September 25, 2019, the Company received $0.1 million and $0.4 million of lease income, respectively, from company-owned locations.

Basis of Presentation and Summary of Significant Accounting Policies (Policies)

3 Months Ended

9 Months Ended

Sep. 25, 2019

Accounting Policies [Abstract]

Basis of Presentation

Principles of Consolidation

Use of Estimates

Cash and Cash Equivalents

The Company considers all highly-liquid instruments with an original maturity of three months or less at the date of purchase to be cash equivalents.

Liquidity

Concentration of Risk

Revenue Recognition

Company-operated restaurant revenue

Franchise and franchise advertising revenue


•	Franchise license - inclusive of advertising services, development agreements, training, access to plans and help desk services.


•	Discounted renewal option.


•	Hardware services.

Disaggregated revenue

The following table presents our revenues disaggregated by revenue source and market (in thousands):



	Thirteen Weeks Ended				Thirty-Nine Weeks Ended
	September 25, 2019		September 26, 2018		September 25, 2019		September 26, 2018
Core Market⁽¹⁾:
Company-operated restaurant revenue	$	90,277	$	87,634	$	264,391	$	257,437
Franchise revenue	3,696		3,712		11,369		10,697
Franchise advertising fee revenue	2,809		2,801		8,332		8,179
Total core market	$	96,782	$	94,147	$	284,092	$	276,313
Non-Core Market⁽²⁾:					—		—
Company-operated restaurant revenue	$	8,775	$	12,390	$	31,950	$	36,767
Franchise revenue	3,577		2,953		10,266		8,627
Franchise advertising fee revenue	2,933		2,688		8,476		7,860
Total non-core market	$	15,285	$	18,031	$	50,692	$	53,254
Total revenue	$	112,067	$	112,178	$	334,784	$	329,567

⁽¹⁾Core Market includes markets with existing company-operated restaurants at the time of the Company's Initial Public Offering ("IPO") on July 28, 2014.

⁽²⁾Non-Core Market includes markets entered into by the Company subsequent to the IPO date.

The following table presents our revenues disaggregated by geographic market:



	Thirteen Weeks Ended				Thirty-Nine Weeks Ended
	September 25, 2019		September 26, 2018		September 25, 2019		September 26, 2018
Greater Los Angeles area market	71.5	%	69.3	%	70.0	%	69.0	%
Other markets	28.5	%	30.7	%	30.0	%	31.0	%
Total	100	%	100	%	100	%	100	%

Contract balances

The following table provides information about the change in the franchise contract liability balances during the thirty-nine weeks ended September 25, 2019 and September 26, 2018 (in thousands):



December 26, 2018	$	5,593
Revenue recognized - beginning balance	(283		)
Additional contract liability	1,367
Revenue recognized - additional contract liability	(211		)
September 25, 2019	$	6,466



December 27, 2017	$	5,799
Revenue recognized - beginning balance	(260		)
Additional contract liability	277
Revenue recognized - additional contract liability	(5		)
September 26, 2018	$	5,811



Franchise revenues:
2019	$	231
2020	707
2021	495
2022	414
2023	388
Thereafter	4,231
Total	$	6,466

Contract Costs

The Company does not currently incur costs to obtain or fulfill a contract that would be considered contract assets under Topic 606.

Goodwill and Indefinite Lived Intangible Assets

The Company performs annual impairment tests for goodwill during the fourth fiscal quarter of each year, or more frequently if impairment indicators arise.

Fair Value Measurement

Fair Value Measurements


•	Level 1: Quoted prices for identical instruments in active markets.


•	Level 2: Observable prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs or significant value drivers are observable.


•	Level 3: Unobservable inputs used when little or no market data is available.



			Fair Value Measurements Using
	Fair Value		Level 1		Level 2		Level 3
Other assets - Interest rate swap	$	171	$	—	$	171	$	—

The Company had no assets or liabilities required to be measured at fair value on a recurring basis as of December 26, 2018 or any prior interim period.



			Fair Value Measurements at September 25, 2019 Using						Thirteen Weeks Ended September 25, 2019		Thirty-Nine Weeks Ended September 25, 2019
	Total		Level 1		Level 2		Level 3		Impairment Losses		Impairment Losses
Property and equipment owned, net	$	—	$	—	$	—	$	—	$	56	$	283



			Fair Value Measurements at June 27,2018 Using						Thirteen Weeks Ended September 26, 2018		Thirty-Nine Weeks Ended September 26, 2018
	Total		Level 1		Level 2		Level 3		Impairment Losses		Impairment Losses
Property and equipment owned, net	$	—	$	—	$	—	$	—	$	84	$	1,791

Impairment of Long-Lived Assets

Closed-Store Reserves

Income Taxes

The Company reviews its filing positions for all open tax years in all U.S. federal and state jurisdictions where the Company is required to file.

Recent Accounting Pronouncements Adopted and Not Yet Adopted and Changes in Accounting Policies

Changes in Accounting Policies

Except for the changes below, the Company has consistently applied the accounting policies to all periods presented in these condensed consolidated financial statements.

The Company adopted Topic 842 with a date of initial application of December 27, 2018. As a result, the Company has changed its accounting policy for leases as detailed below.

Recently Adopted Accounting Pronouncements

Basis of Presentation and Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 25, 2019

Accounting Policies [Abstract]

Non-Financial Instruments Measured at Fair Value on a Nonrecurring Basis

The following table presents fair value for the interest rate swap at September 25, 2019 (in thousands):



			Fair Value Measurements Using
	Fair Value		Level 1		Level 2		Level 3
Other assets - Interest rate swap	$	171	$	—	$	171	$	—



			Fair Value Measurements at September 25, 2019 Using						Thirteen Weeks Ended September 25, 2019		Thirty-Nine Weeks Ended September 25, 2019
	Total		Level 1		Level 2		Level 3		Impairment Losses		Impairment Losses
Property and equipment owned, net	$	—	$	—	$	—	$	—	$	56	$	283

Property and Equipment (Tables)

9 Months Ended

Sep. 25, 2019

Property, Plant and Equipment [Abstract]

Schedule of Costs and Related Accumulated Depreciation and Amortization of Major Classes of Property and Equipment

The costs and related accumulated depreciation and amortization of major classes of property and equipment are as follows (in thousands):



	September 25, 2019			December 26, 2018
Land	$	12,323		$	12,323
Buildings and improvements	149,474			156,806
Other property and equipment	75,416			76,061
Construction in progress	6,227			2,989
	243,440			248,179
Less: accumulated depreciation and amortization	(150,076		)	(144,034		)
	$	93,364		$	104,145

Stock-Based Compensation Stock Compensation Table (Tables)

9 Months Ended

Sep. 25, 2019

Stock-based compensation [Abstract]

Share-based Compensation, Stock Options, Activity [Table Text Block]

A summary of stock option activity as of September 25, 2019 and changes during the thirty-nine weeks ended September 25, 2019 is as follows:



	Shares		Weighted-Average Exercise Price
Outstanding - December 26, 2018	2,102,404		$	7.68
Grants	320,536		11.47
Exercised	(6,709	)	11.94
Forfeited, cancelled or expired	(114,006	)	13.35
Outstanding - September 25, 2019	2,302,225		$	7.91
Vested and expected to vest at September 25, 2019	2,289,725		$	7.90
Exercisable at September 25, 2019	1,746,164		$	6.81

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]



	Thirty-Nine Weeks Ended September 25, 2019		Thirty-Nine Weeks Ended September 26, 2018
Expected volatility	28.7	%	28.4	%
Risk-free interest rate	2.3	%	2.9	%
Expected term (years)	6.25		6.25
Expected dividends	—		—

Nonvested Restricted Stock Shares Activity [Table Text Block]

A summary of restricted share activity as of September 25, 2019 and changes during the thirty-nine weeks ended September 25, 2019 is as follows:



	Shares		Weighted-Average Fair Value
Unvested shares at December 26, 2018	490,700		$	10.91
Granted	285,996		$	11.47
Released	(142,861	)	$	10.61
Forfeited, cancelled, or expired	(53,882	)	$	11.81
Unvested shares at September 25, 2019	579,953		$	11.17

Long-Term Debt Interest Rate Swap (Tables)

9 Months Ended

Sep. 25, 2019

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]

The following table shows the financial statement line item and amount of the Company's cash flow hedge accounting on the condensed consolidated balance sheet (in thousands):



	September 25, 2019
	Notional	Fair value
Other Assets - Interest rate swap	40,000	171

Schedule of Derivatives Instruments Statements of Financial Performance and Financial Position, Location [Table Text Block]

The following table summarizes the effect of the Company's cash flow hedge accounting on the condensed consolidated statements of income (in thousands):



	Thirteen Weeks Ended					Thirty-Nine Weeks Ended
	September 25, 2019			September 26, 2018		September 25, 2019			September 26, 2018
Interest expense on hedged portion of debt	122			—		122			—
Interest income on interest rate swap	(29		)	—		(29		)	—
Interest expense on debt and derivatives, net	$	93		$	—	$	93		$	—

Schedule of Derivative Instruments, Effect on Other Comprehensive Income (Loss) [Table Text Block]

The following table summarizes the effect of the Company's cash flow hedge accounting on AOCI for the thirteen and thirty-nine weeks ended September 25, 2019 and September 26, 2018 (in thousands):



	Thirteen Weeks Ended							Thirty-Nine Weeks Ended
	Gain Recognized in OCI			(Gain) Reclassified from AOCI into Interest expense				Gain Recognized in OCI			(Gain) Reclassified from AOCI into Interest expense
	September 25, 2019		September 26, 2018	September 25, 2019			September 26, 2018	September 25, 2019		September 26, 2018	September 25, 2019			September 26, 2018
Interest rate swap	$	171	—	$	(29	)	—	$	171	—	$	(29	)	—

Net Income (Loss) Per Share (Tables)

9 Months Ended

Sep. 25, 2019

Earnings Per Share [Abstract]

Computation of Basic and Diluted Net Income (Loss) per Share

Below are basic and diluted EPS data for the periods indicated, which are in thousands except for per share data:



	Thirteen Weeks Ended				Thirty-Nine Weeks Ended
	9/25/2019		9/26/2018		9/25/2019		9/26/2018
Numerator:
Net income	$	6,402	$	6,835	$	21,402	$	14,416
Denominator:
Weighted-average shares outstanding—basic	35,859,502		38,602,658		37,484,372		38,516,792
Weighted-average shares outstanding—diluted	36,397,368		39,205,090		38,173,097		39,102,130
Net income per share—basic	$	0.18	$	0.18	$	0.57	$	0.37
Net income per share—diluted	$	0.18	$	0.17	$	0.56	$	0.37
Anti-dilutive securities not considered in diluted EPS calculation	882,253		557,300		636,099		671,565

Schedule of Reconciliation of Basic and Diluted Share Counts

Below is a reconciliation of basic and diluted share counts:



	Thirteen Weeks Ended		Thirty-Nine Weeks Ended
	9/25/2019	9/26/2018	9/25/2019	9/26/2018
Weighted-average shares outstanding—basic	35,859,502	38,602,658	37,484,372	38,516,792
Dilutive effect of stock options and restricted shares	537,866	602,432	688,725	585,338
Weighted-average shares outstanding—diluted	36,397,368	39,205,090	38,173,097	39,102,130

Revenue from Contracts with Customers (Tables)

9 Months Ended

Sep. 25, 2019

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

The following table presents our revenues disaggregated by revenue source and market (in thousands):



	Thirteen Weeks Ended				Thirty-Nine Weeks Ended
	September 25, 2019		September 26, 2018		September 25, 2019		September 26, 2018
Core Market⁽¹⁾:
Company-operated restaurant revenue	$	90,277	$	87,634	$	264,391	$	257,437
Franchise revenue	3,696		3,712		11,369		10,697
Franchise advertising fee revenue	2,809		2,801		8,332		8,179
Total core market	$	96,782	$	94,147	$	284,092	$	276,313
Non-Core Market⁽²⁾:					—		—
Company-operated restaurant revenue	$	8,775	$	12,390	$	31,950	$	36,767
Franchise revenue	3,577		2,953		10,266		8,627
Franchise advertising fee revenue	2,933		2,688		8,476		7,860
Total non-core market	$	15,285	$	18,031	$	50,692	$	53,254
Total revenue	$	112,067	$	112,178	$	334,784	$	329,567

⁽¹⁾Core Market includes markets with existing company-operated restaurants at the time of the Company's Initial Public Offering ("IPO") on July 28, 2014.

⁽²⁾Non-Core Market includes markets entered into by the Company subsequent to the IPO date.

The following table presents our revenues disaggregated by geographic market:



	Thirteen Weeks Ended				Thirty-Nine Weeks Ended
	September 25, 2019		September 26, 2018		September 25, 2019		September 26, 2018
Greater Los Angeles area market	71.5	%	69.3	%	70.0	%	69.0	%
Other markets	28.5	%	30.7	%	30.0	%	31.0	%
Total	100	%	100	%	100	%	100	%

Schedule of Change in Franchise Contract Liability Balances

The following table provides information about the change in the franchise contract liability balances during the thirty-nine weeks ended September 25, 2019 and September 26, 2018 (in thousands):



December 26, 2018	$	5,593
Revenue recognized - beginning balance	(283		)
Additional contract liability	1,367
Revenue recognized - additional contract liability	(211		)
September 25, 2019	$	6,466

Schedule of Estimated Revenue to be Recognized Related to Performance Obligations



Franchise revenues:
2019	$	231
2020	707
2021	495
2022	414
2023	388
Thereafter	4,231
Total	$	6,466

Leases Leases (Tables)

9 Months Ended

Sep. 25, 2019

Leases [Abstract]

Lease, Cost [Table Text Block]

The following table presents the Company’s total lease cost, disaggregated by underlying asset (in thousands):



	Thirteen Weeks Ended September 25, 2019								Thirty-Nine Weeks Ended September 25, 2019
	Property Leases			Equipment Leases		Total			Property Leases			Equipment Leases		Total
Finance lease cost:
Amortization of right-of-use assets	$	—		$	—	$	—		$	9		$	—	$	9
Interest on lease liabilities	9			—		9			24			—		24
Operating lease cost	6,534			313		6,847			19,721			967		20,688
Short-term lease cost	—			9		9			—			26		26
Variable lease cost	121			38		159			346			136		482
Sublease income	(722		)	—		(722		)	(1,623		)	—		(1,623		)
Total lease cost	$	5,942		$	360	$	6,302		$	18,477		$	1,129	$	19,606

The following table presents the Company’s total lease cost on the condensed consolidated statement of income (in thousands):



	Thirteen Weeks Ended September 25, 2019		Thirty-Nine Weeks Ended September 25, 2019
Lease cost – Occupancy and other operating expenses	$	6,015	$	18,675
Lease cost – General & administrative	116		348
Lease cost – Depreciation and amortization	—		9
Lease cost – Interest expense	9		24
Lease cost - Closed-store reserve	162		550
Total lease cost	$	6,302	$	19,606

During the thirty-nine weeks ended September 25, 2019, the Company had the following cash and non-cash activities associated with its leases (in thousands):



	Thirty-Nine Weeks Ended September 25, 2019
	Property Leases			Equipment Leases			Total

Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows used for operating leases	$	18,819		$	970		$	19,789
Financing cash flows used for finance leases	$	61		$	—		$	61

Non-cash investing and financing activities:
Operating lease ROU Assets obtained in exchange for lease liabilities:
Operating lease ROU Assets	$	8,832		$	36		$	8,868

Operating lease ROU Assets obtained and liabilities incurred as a result of adoption of ASC 842:
Operating lease ROU Assets	$	200,555		$	4,668		$	205,223
Operating lease liabilities	$	217,615		$	4,668		$	222,283

Other Information
Weighted-average remaining lease term—finance leases	3.08			—
Weighted-average remaining lease term—operating leases	12.21			3.08
Weighted-average discount rate—finance leases	11.1		%	—
Weighted-average discount rate—operating leases	4.4		%	4.0		%

Lessee, Operating Lease, Liability, Maturity [Table Text Block]

Information regarding the Company’s minimum future lease obligations as of September 25, 2019 is as follows (in thousands):



	Finance			Operating Leases
For the Years Ending	Minimum Lease Payments			Minimum Lease Payments			Minimum Sublease Income
December 25, 2019	$	14		$	8,935		$	651
December 30, 2020	54			24,619			2,612
December 29, 2021	54			26,616			2,635
December 28, 2022	45			25,569			2,537
December 28, 2023	—			23,023			2,558
Thereafter	—			157,549			19,394
Total	$	167		$	266,311		$	30,387
Less: imputed interest (3.98% - 11.1%)	(43		)	(49,558		)
Present value of lease obligations	124			216,753
Less: current maturities	(32		)	(17,904		)
Noncurrent portion	$	92		$	198,849

Information regarding the Company’s minimum future lease obligations at December 26, 2018 is as follows, under ASC 840 (in thousands):



	Capital Leases			Operating Leases
For the Years Ending	Minimum Lease Payments			Minimum Lease Payments		Minimum Sublease Income
December 25, 2019	$	95		$	25,388	$	1,443
December 30, 2020	54			24,437		1,108
December 29, 2021	54			23,342		1,078
December 28, 2022	45			22,338		1,001
December 28, 2023	—			20,634		989
Thereafter	—			150,342		2,612
Total	$	248		$	266,481	$	8,231
Less: imputed interest (11.0% to 11.1%)	(64		)
Present value of capital lease obligations	184
Less: current maturities	(68		)
Noncurrent portion	$	116

Finance Lease, Liability, Maturity [Table Text Block]

Information regarding the Company’s minimum future lease obligations as of September 25, 2019 is as follows (in thousands):



	Finance			Operating Leases
For the Years Ending	Minimum Lease Payments			Minimum Lease Payments			Minimum Sublease Income
December 25, 2019	$	14		$	8,935		$	651
December 30, 2020	54			24,619			2,612
December 29, 2021	54			26,616			2,635
December 28, 2022	45			25,569			2,537
December 28, 2023	—			23,023			2,558
Thereafter	—			157,549			19,394
Total	$	167		$	266,311		$	30,387
Less: imputed interest (3.98% - 11.1%)	(43		)	(49,558		)
Present value of lease obligations	124			216,753
Less: current maturities	(32		)	(17,904		)
Noncurrent portion	$	92		$	198,849

Information regarding the Company’s minimum future lease obligations at December 26, 2018 is as follows, under ASC 840 (in thousands):



	Capital Leases			Operating Leases
For the Years Ending	Minimum Lease Payments			Minimum Lease Payments		Minimum Sublease Income
December 25, 2019	$	95		$	25,388	$	1,443
December 30, 2020	54			24,437		1,108
December 29, 2021	54			23,342		1,078
December 28, 2022	45			22,338		1,001
December 28, 2023	—			20,634		989
Thereafter	—			150,342		2,612
Total	$	248		$	266,481	$	8,231
Less: imputed interest (11.0% to 11.1%)	(64		)
Present value of capital lease obligations	184
Less: current maturities	(68		)
Noncurrent portion	$	116

Basis of Presentation and Summary of Significant Accounting Policies - Additional Information (Details)		3 Months Ended			9 Months Ended		12 Months Ended
	Jul. 30, 2014	Dec. 25, 2019 USD ($)	Sep. 25, 2019 USD ($) restaurant shares	Sep. 26, 2018 USD ($) restaurant	Sep. 25, 2019 USD ($) restaurant supplier segment shares	Sep. 26, 2018 USD ($) restaurant	Dec. 27, 2017 USD ($) supplier	Oct. 29, 2019 restaurant	Sep. 25, 2019	Sep. 25, 2019 USD ($)	May 17, 2019 USD ($)	Dec. 26, 2018 USD ($)	Aug. 28, 2018 USD ($)
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Property and equipment owned, net										$ 93,364,000		$ 104,145,000
Depreciation				$ 4,500,000	$ 13,600,000	$ 13,100,000
Number of operating segments \| segment					1
Treasury Stock, Value, Acquired, Cost Method			$ 29,938,000		$ (48,264,000)
Total amount of outstanding debt										101,000,000
Cash available				8,142,000		8,142,000	$ 8,550,000			12,069,000		6,969,000
Recovery of securities lawsuits related legal expenses			0	(2,036,000)	(10,000,000)	(6,099,000)
Proceeds from Divestiture of Businesses					4,770,000	0
Gain (Loss) on Disposition of Business			(11,000)	0	(5,062,000)	0
Proceeds from Long-term Lines of Credit					42,000,000	6,307,000
Asset Impairment Charges			56,000	84,000	283,000	1,791,000
Closed-store reserve expense (recovery)				(200,000)	0	4,838,000
Unrecognized tax benefits, accrual of interest or penalties										0		$ 0
Unrecognized tax benefits, interest or penalties expenses			0	0	0	0
Percentage of cash savings in taxes realized as a result of utilizing net operating losses payable to pre-IPO stockholders	85.00%
Income tax receivable agreement income			(197,000)	$ (571,000)	$ (120,000)	$ (777,000)
Stock Repurchase Program Expiration Date					Mar. 25, 2020
Indefinite-lived Intangible Assets
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Asset Impairment Charges			$ 0
Supplier Concentration Risk
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Number of suppliers \| supplier					2		1
Supplier Concentration Risk \| Supplier One \| Accounts Payable
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Percentage of concentration					14.60%		36.00%
Supplier Concentration Risk \| Supplier Two \| Accounts Payable
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Percentage of concentration					10.20%
Supplier Concentration Risk \| Largest Supplier One \| Purchased
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Percentage of concentration			29.00%	29.40%	28.90%	28.80%
Geographic Concentration Risk \| Revenue
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Percentage of concentration			100.00%	100.00%	100.00%	100.00%
Fair Value, Measurements, Nonrecurring
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Property and equipment owned, net				$ 0		$ 0				0
Property and equipment owned, net										171,000
Fair Value, Inputs, Level 1 \| Fair Value, Measurements, Nonrecurring
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Property and equipment owned, net				0		0				0
Property and equipment owned, net										0
Fair Value, Inputs, Level 2 \| Fair Value, Measurements, Nonrecurring
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Property and equipment owned, net				0		0				0
Property and equipment owned, net										171,000
Fair Value, Inputs, Level 3 \| Fair Value, Measurements, Nonrecurring
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Property and equipment owned, net				$ 0		$ 0				0
Property and equipment owned, net										$ 0
Los Angeles \| Geographic Concentration Risk \| Revenue
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Percentage of concentration			71.50%	69.30%	70.00%	69.00%
TEXAS
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Number of restaurants closed			1			6
TEXAS \| Subsequent Event
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Number of restaurants								5
Closed-store reserve expense (recovery)		$ 800,000
ARIZONA
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Number of restaurants				1		1			7
Number of restaurants closed				1
CALIFORNIA
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Number of restaurants			1		1				4
Number of restaurants closed			1	1
closed store [Member]
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Operating Lease, Expense			$ 300,000		$ 1,000,000
Common Stock [Member]
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Treasury Stock, Shares, Acquired \| shares					(4,384,732)
Treasury Stock, Value, Acquired, Cost Method			(28,000)		$ 43,000
Additional Paid-in Capital [Member]
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Treasury Stock, Value, Acquired, Cost Method			$ (29,910,000)		$ 48,221,000
Entity Operated Units
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Number of restaurants \| restaurant			201		201
Franchised Units
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Number of restaurants \| restaurant			284		284
2019 Stock Repurchase Plan [Member]
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Stock Repurchase Program, Authorized Amount											$ 30,000,000
2019 Stock Repurchase Plan [Member] \| Common Stock [Member]
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Treasury Stock, Shares, Acquired \| shares			(2,825,896)
2018 Stock Repurchase Plan [Member]
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Stock Repurchase Program, Authorized Amount													$ 20,000,000
2018 Stock Repurchase Plan [Member] \| Additional Paid-in Capital [Member]
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Treasury Stock, Shares, Acquired \| shares					(1,558,836)
Company Operated Properties [Member] \| Subsequent Event
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Number of restaurants \| restaurant								1

Property and Equipment - Schedule of Costs and Related Accumulated Depreciation and Amortization of Major Classes of Property (Details) - USD ($) $ in Thousands	Sep. 25, 2019	Dec. 26, 2018
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 243,440	$ 248,179
Less: accumulated depreciation and amortization	(150,076)	(144,034)
Property and equipment, net	93,364	104,145
Land
Property Plant And Equipment [Line Items]
Property and equipment, gross	12,323	12,323
Buildings and improvements
Property Plant And Equipment [Line Items]
Property and equipment, gross	149,474	156,806
Other property and equipment
Property Plant And Equipment [Line Items]
Property and equipment, gross	75,416	76,061
Construction in progress
Property Plant And Equipment [Line Items]
Property and equipment, gross	$ 6,227	$ 2,989

Property and Equipment - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 25, 2019	Sep. 26, 2018	Sep. 25, 2019	Sep. 26, 2018
Property, Plant and Equipment [Abstract]
Depreciation and amortization	$ 4,343	$ 4,507	$ 13,558	$ 13,063
Asset Impairment Charges	$ 56	84	283	1,791
Depreciation		$ 4,500	$ 13,600	$ 13,100

Stock-Based Compensation - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 25, 2019	Sep. 26, 2018	Sep. 25, 2019	Sep. 26, 2018	Dec. 26, 2018
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock, options outstanding (shares)	2,302,225		2,302,225		2,102,404
Common stock, options vested (shares)			1,746,164
Common stock, options unvested (shares)	556,061		556,061
Number of options granted at fair market value (shares)			320,536
Stock options exercised (shares)			(6,709)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 7.91		$ 7.91		$ 7.68
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price			11.47
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price			$ 11.94
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period			(114,006)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price			$ 13.35
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	2,289,725		2,289,725
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Exercise Price	$ 7.90		$ 7.90
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	1,746,164		1,746,164
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 6.81		$ 6.81
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate			28.70%	28.40%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate			2.30%	2.90%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term			6 years 3 months	6 years 3 months
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate			0.00%	0.00%
Unvested restricted shares outstanding (shares)	579,953		579,953		490,700
Shares granted (shares)			285,996
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 11.17		$ 11.17		$ 10.91
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 11.47
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period			(142,861)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value			$ 10.61
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Forfeited And Expirations In Period			(53,882)
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments Other Than Options Forfeitures And Expired Weighted Average Grant Date Fair Value			$ 11.81
Stock-based compensation	$ 700	$ 400	$ 1,797	$ 1,547
Premium Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock, options outstanding (shares)	1,381,010		1,381,010
Employee Stock Option
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized compensation expense	$ 1,900		$ 1,900
Unrecognized compensation expense, period for recognition			3 years 2 months 2 days
Restricted Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized compensation expense, period for recognition			3 years
Unvested restricted shares outstanding (shares)	455,230		455,230
Unrecognized compensation expense	$ 4,800		$ 4,800
Performance Shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized compensation expense, period for recognition			3 years 7 months 13 days
Unvested restricted shares outstanding (shares)	36,058		36,058
Unrecognized compensation expense	$ 100		$ 100
Restricted Stock Units (RSUs)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized compensation expense, period for recognition			2 years 9 months 5 days
Unvested restricted shares outstanding (shares)	88,665		88,665
Unrecognized compensation expense	$ 900		$ 900

Long-Term Debt - Additional Information (Details) - USD ($)		3 Months Ended		9 Months Ended
	Jul. 13, 2018	Sep. 25, 2019	Sep. 26, 2018	Sep. 25, 2019	Sep. 26, 2018	Dec. 26, 2018
Debt Instrument [Line Items]
Derivative Instruments, Gain Reclassified from Accumulated OCI into Income, Effective Portion		$ (29,000)		$ (29,000)
Revolver loan		101,000,000		101,000,000		$ 74,000,000
Proceeds from (Repayments of) Lines of Credit		16,000,000		27,000,000	$ (23,000,000)
Repayments of Lines of Credit			$ (10,000,000)	15,000,000	$ 29,000,000
Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months		0
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax		$ 171,000		$ 171,000
Senior Secured Revolving Credit Facility \| Credit Agreement Two Thousand Eighteen
Debt Instrument [Line Items]
Senior secured revolving facility	$ 150,000,000
Senior secured revolving facility term	5 years
Revolving credit facility maturity period				Jul. 13, 2023
Debt instrument basis percentage		1.00%
Letters of credit outstanding		$ 8,500,000		$ 8,500,000
Revolver loan		101,000,000		101,000,000
Amount of borrowings available		$ 40,500,000		40,500,000
Principal payments prior to maturity				$ 0
Senior Secured Revolving Credit Facility \| Credit Agreement Two Thousand Eighteen \| Minimum
Debt Instrument [Line Items]
Debt instrument, interest rate		3.65%	3.57%	3.65%	3.30%
Senior Secured Revolving Credit Facility \| Credit Agreement Two Thousand Eighteen \| Maximum
Debt Instrument [Line Items]
Debt instrument, interest rate		3.90%	3.84%	6.00%	3.84%
Senior Secured Revolving Credit Facility \| Credit Agreement Two Thousand Eighteen \| Federal Funds Rate
Debt Instrument [Line Items]
Debt instrument basis percentage		0.50%
Senior Secured Revolving Credit Facility \| Credit Agreement Two Thousand Eighteen \| LIBOR \| Minimum
Debt Instrument [Line Items]
Debt instrument basis percentage		1.25%
Senior Secured Revolving Credit Facility \| Credit Agreement Two Thousand Eighteen \| LIBOR \| Maximum
Debt Instrument [Line Items]
Debt instrument basis percentage		2.25%
Senior Secured Revolving Credit Facility \| Credit Agreement Two Thousand Eighteen \| Base Rate \| Minimum
Debt Instrument [Line Items]
Debt instrument basis percentage		0.25%
Senior Secured Revolving Credit Facility \| Credit Agreement Two Thousand Eighteen \| Base Rate \| Maximum
Debt Instrument [Line Items]
Debt instrument basis percentage		1.25%
Senior Secured Revolving Credit Facility \| Credit Agreement Two Thousand Eighteen \| Letter of Credit
Debt Instrument [Line Items]
Sub limit of revolving facility	$ 15,000,000
Senior Secured Revolving Credit Facility \| Credit Agreement Two Thousand Eighteen \| Swing Line Loans
Debt Instrument [Line Items]
Sub limit of revolving facility	$ 15,000,000
Senior Secured Revolving Credit Facility \| Credit Agreement Two Thousand Fourteen [Member]
Debt Instrument [Line Items]
Debt Instrument, Periodic Payment On New Borrowings					$ 6,000,000
Fair Value, Measurements, Nonrecurring [Member]
Debt Instrument [Line Items]
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax		$ 171,000
Interest Rate Swap [Member]
Debt Instrument [Line Items]
Derivative Asset, Notional Amount		40,000,000		$ 40,000,000
Interest Expense, Debt		122,000	$ 0	122,000	0
Interest Income, Other		(29,000)	0	(29,000)	0
Derivative Instruments, Gain Reclassified from Accumulated OCI into Income, Effective Portion		$ (29,000)	0	$ (29,000)	0
Derivative, Swaption Interest Rate		2.81%		2.81%
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax		$ 171,000	0		0
Interest Income (Expense), Net		$ 93,000	$ 0	$ 93,000	$ 0

Other Accrued Expenses and Current Liabilities - Schedule of Other Accrued Expenses and Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 25, 2019	Dec. 26, 2018
Payables and Accruals [Abstract]
Accrued sales and property taxes	$ 5,657	$ 5,016
Gift card liability	2,322	2,512
Accrued legal settlements and professional fees	16,569	38,639
Other (1)	3,046	5,597
Total other accrued expenses and current liabilities	$ 27,594	$ 51,764

Other Noncurrent Liabilities - Schedule of Other Noncurrent Liabilities (Details) - USD ($) $ in Thousands	Sep. 25, 2019	Dec. 26, 2018
Other Liabilities, Noncurrent [Abstract]
Deferred rent (1)	$ 0	$ 10,660
Deferred franchise and development fees	5,717	5,224
Other (2)	67	4,140
Total other noncurrent liabilities	$ 5,784	$ 20,024

Commitments and Contingencies - Additional Information (Details)		3 Months Ended	9 Months Ended
	Nov. 06, 2018 USD ($)	Sep. 25, 2019 USD ($) lawsuit	Sep. 25, 2019 USD ($) lawsuit agreement lease	Sep. 26, 2018 USD ($)	Dec. 26, 2018 USD ($)
Other Commitments [Line Items]
Date of class action filed in court			On or about February 24, 2014
Number of lawsuits consolidated \| lawsuit		2	2
Professional Fees	$ 1,391,702.50
Accrual associated with loss contingencies		$ 0	$ 0
Employment agreement expense		73,221.86	$ 473,222	$ 800,000
Officers
Other Commitments [Line Items]
Number of at-will employment agreements \| agreement			4
Property Lease Guarantee
Other Commitments [Line Items]
Number of leases assigned to franchisees \| lease			5
Latest lease expiration year			2036
Contingent lease obligations, maximum exposure		2,100,000	$ 2,100,000
Contingent lease obligations, maximum exposure, if discounted at estimated pre-tax cost of debt		1,800,000	1,800,000
Chicken
Other Commitments [Line Items]
Purchase commitments, estimated obligations		$ 4,200,000	4,200,000
Impact Damages
Other Commitments [Line Items]
Value of damages awarded			4,356,600
Lost Opportunity Damages
Other Commitments [Line Items]
Value of damages awarded			4,481,206
Total Damages
Other Commitments [Line Items]
Value of damages awarded			$ 8,837,806
Daniel Turocy, et al. and Ron Huston et al v. El Pollo Loco Holdings, Inc., et al [Member]
Other Commitments [Line Items]
Accrual associated with loss contingencies					$ 20,000,000

Net Income (Loss) Per Share - Computation of Basic and Diluted Net Income per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 25, 2019	Sep. 26, 2018	Sep. 25, 2019	Sep. 26, 2018
Numerator:
Net income	$ 6,402	$ 6,835	$ 21,402	$ 14,416
Denominator:
Weighted-average shares outstanding—basic (shares)	35,859,502	38,602,658	37,484,372	38,516,792
Weighted-average shares outstanding—diluted (shares)	36,397,368	39,205,090	38,173,097	39,102,130
Net income (loss) per share—basic (usd per share)	$ 0.18	$ 0.18	$ 0.57	$ 0.37
Net income (loss) per share—diluted (usd per share)	$ 0.18	$ 0.17	$ 0.56	$ 0.37
Anti-dilutive securities not considered in diluted EPS calculation (shares)	882,253	557,300	636,099	671,565

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

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+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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+ Details

- Definition

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

+ References + Details

Net Income (Loss) Per Share - Schedule of Reconciliation of Basic and Diluted Share Counts (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 25, 2019	Sep. 26, 2018	Sep. 25, 2019	Sep. 26, 2018
Earnings Per Share [Abstract]
Weighted-average shares outstanding—basic (shares)	35,859,502	38,602,658	37,484,372	38,516,792
Dilutive effect of stock options and restricted shares (shares)	537,866	602,432	688,725	585,338
Weighted-average shares outstanding— diluted (shares)	36,397,368	39,205,090	38,173,097	39,102,130

Related Party Transactions - Additional Information (Details) - Trimaran Pollo Partners, LLC	9 Months Ended
	Sep. 25, 2019
Related Party Transaction [Line Items]
Company's outstanding common stock owned by Trimaran Pollo Partners, L.L.C.	48.00%
Minimum
Related Party Transaction [Line Items]
Outstanding membership interest percentage, at least	40.00%
Ownership percentage by stockholders	40.00%

Revenue from Contracts with Customers - Additional Information (Details)	3 Months Ended	9 Months Ended
	Mar. 28, 2018 USD ($)	Sep. 25, 2019 USD ($)	Sep. 26, 2018 USD ($) restaurant	Sep. 25, 2019 restaurant	Sep. 25, 2019	Sep. 25, 2019 USD ($)	Dec. 26, 2018 USD ($)
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Loyalty Rewards Program, Points Needed For One Reward		$ 100
Loyalty Rewards Program, Award Earned		$ 10
Loyalty Rewards Program, Expiration Period For Inactivity		6 years
Revenue allocated to loyalty points not redeemed						$ 900,000	$ 1,000,000
Loyalty rewards program, expected loyalty points redemption period (in years)		1 year
Additional contract liability		$ 1,367,000	$ 277,000
Franchise license
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Franchise agreement term (in years)		20 years
Franchise agreement renewal term (in years)		20 years
Hardware Services
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Unsatisfied performance obligations						$ 0
Minimum
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Satisfied over renewal term (in years)		10 years
Maximum
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Satisfied over renewal term (in years)		20 years
Accounting Standards Update 2014-09 \| Retained Earnings
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Cumulative catch-up adjustment	$ 3,500,000
CALIFORNIA
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Number of Restaurants				1	4
ARIZONA
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Number of Restaurants			1		7
Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Additional contract liability			$ 700,000

Revenue from Contracts with Customers - Revenues Disaggregated by Revenue Source and Market (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 25, 2019	Sep. 26, 2018	Sep. 25, 2019	Sep. 26, 2018
Disaggregation of Revenue [Line Items]
Total revenue	$ 112,067	$ 112,178	$ 334,784	$ 329,567
Core Market
Disaggregation of Revenue [Line Items]
Total revenue	96,782	94,147	284,092	276,313
Non-Core Market
Disaggregation of Revenue [Line Items]
Total revenue	15,285	18,031	50,692	53,254
Company-operated restaurant revenue
Disaggregation of Revenue [Line Items]
Total revenue	99,052	100,024	296,341	294,204
Company-operated restaurant revenue \| Core Market
Disaggregation of Revenue [Line Items]
Total revenue	90,277	87,634	264,391	257,437
Company-operated restaurant revenue \| Non-Core Market
Disaggregation of Revenue [Line Items]
Total revenue	8,775	12,390	31,950	36,767
Franchise revenue
Disaggregation of Revenue [Line Items]
Total revenue	7,273	6,665	21,635	19,324
Franchise revenue \| Core Market
Disaggregation of Revenue [Line Items]
Total revenue	3,696	3,712	11,369	10,697
Franchise revenue \| Non-Core Market
Disaggregation of Revenue [Line Items]
Total revenue	3,577	2,953	10,266	8,627
Franchise advertising fee revenue
Disaggregation of Revenue [Line Items]
Total revenue	5,742	5,489	16,808	16,039
Franchise advertising fee revenue \| Core Market
Disaggregation of Revenue [Line Items]
Total revenue	2,809	2,801	8,332	8,179
Franchise advertising fee revenue \| Non-Core Market
Disaggregation of Revenue [Line Items]
Total revenue	$ 2,933	$ 2,688	$ 8,476	$ 7,860

Revenue from Contracts with Customers - Revenues Disaggregated by Geographic Market (Details) - Revenue - Geographic Concentration Risk	3 Months Ended		9 Months Ended
	Sep. 25, 2019	Sep. 26, 2018	Sep. 25, 2019	Sep. 26, 2018
Disaggregation of Revenue [Line Items]
Percentage of concentration	100.00%	100.00%	100.00%	100.00%
Los Angeles
Disaggregation of Revenue [Line Items]
Percentage of concentration	71.50%	69.30%	70.00%	69.00%
Other than Los Angeles
Disaggregation of Revenue [Line Items]
Percentage of concentration	28.50%	30.70%	30.00%	31.00%

Revenue from Contracts with Customers - Change in Contract Liabilities (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 25, 2019	Sep. 26, 2018
Change in Contract with Customer, Liability [Roll Forward]
December 26, 2018	$ 5,593	$ 5,799
Revenue recognized - beginning balance	(283)	(260)
Additional contract liability	1,367	277
Revenue recognized - additional contract liability	(211)	(5)
43733	$ 6,466	$ 5,811

Revenue from Contracts with Customers - Unsatisfied Performance Obligation (Details) - USD ($) $ in Thousands	Sep. 25, 2019	Dec. 26, 2018
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Accrued Loyalty Rewards Program Liability, Current	$ 900	$ 1,000
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-09-27
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period
Franchise Contract \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-06-26
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unsatisfied performance obligations	$ 231
Franchise Contract \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unsatisfied performance obligations	707
Franchise Contract \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unsatisfied performance obligations	495
Franchise Contract \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unsatisfied performance obligations	388
Franchise Contract \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unsatisfied performance obligations	4,231
Franchise Contract \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: (nil)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unsatisfied performance obligations	$ 6,466

Leases Leases (Details) $ in Thousands	3 Months Ended	9 Months Ended
Leases Leases (Details) $ in Thousands	Sep. 25, 2019 USD ($)	Sep. 25, 2019 USD ($)	Dec. 27, 2018 USD ($)	Dec. 26, 2018 USD ($)
Lessee, Lease, Description [Line Items]
Finance Lease, Liability, Payments, Remainder of Fiscal Year	$ 14	$ 14
Capital Leases, Future Minimum Payments Due, Next Twelve Months				$ 95
Operating Lease, Payments		19,789
Property held under operating leases, net (ROU Asset)	198,659	198,659	$ 205,223	0
Operating Lease, Cost	6,847	20,688
Short-term Lease, Cost	9	26
Variable Lease, Cost	159	482
Sublease Income	(722)	(1,623)
Lease, Cost	6,302	19,606
Operating Lease, Liability	216,753	216,753	222,283
Finance Lease, Principal Payments		61
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability		8,868
Operating Leases, Future Minimum Payments Due, Next Twelve Months	8,935	8,935		25,388
Operating Leases, Future Minimum Payments Due, Future Minimum Sublease Rentals, Next Twelve Months	651	651		1,443
Finance Lease, Liability, Payments, Due Year Two	54	54
Capital Leases, Future Minimum Payments Due in Two Years				54
Operating Leases, Future Minimum Payments, Due in Two Years	24,619	24,619		24,437
Operating Leases, Future Minimum Payments Due, Future Minimum Sublease Rentals, within Two Years	2,612	2,612		1,108
Finance Lease, Liability, Payments, Due Year Three	54	54
Capital Leases, Future Minimum Payments Due in Three Years				54
Operating Leases, Future Minimum Payments, Due in Three Years	26,616	26,616		23,342
Operating Leases, Future Minimum Payments Due, Future Minimum Sublease Rentals, within Three Years	2,635	2,635		1,078
Finance Lease, Liability, Payments, Due Year Four	45	45
Capital Leases, Future Minimum Payments Due in Four Years				45
Operating Leases, Future Minimum Payments, Due in Four Years	25,569	25,569		22,338
Operating Leases, Future Minimum Payments Due, Future Minimum Sublease Rentals, within Four Years	2,537	2,537		1,001
Finance Lease, Liability, Payments, Due Year Five	0	0
Capital Leases, Future Minimum Payments Due in Five Years				0
Operating Leases, Future Minimum Payments, Due in Five Years	23,023	23,023		20,634
Operating Leases, Future Minimum Payments Due, Future Minimum Sublease Rentals, within Five Years	2,558	2,558		989
Finance Lease, Liability, Payments, Due after Year Five	0	0
Capital Leases, Future Minimum Payments Due Thereafter				0
Operating Leases, Future Minimum Payments, Due Thereafter	157,549	157,549		150,342
Operating Leases, Future Minimum Payments Due, Future Minimum Sublease Rentals, Thereafter	19,394	19,394		2,612
Finance Lease, Liability, Payments, Due	167	167
Capital Leases, Future Minimum Payments Due				248
Operating Leases, Future Minimum Payments Due	266,311	266,311		266,481
Operating Leases, Future Minimum Payments Due, Future Minimum Sublease Rentals	30,387	30,387		8,231
Finance Lease, Liability, Undiscounted Excess Amount	(43)	(43)
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	(49,558)	(49,558)
Finance Lease, Liability	124	124
Capital Leases, Future Minimum Payments, Interest Included in Payments				(64)
Capital Leases, Future Minimum Payments, Present Value of Net Minimum Payments				184
Capital Lease Obligations, Current	(32)	(32)		(68)
Obligations under finance leases, net of current portion	92	92		116
Finance Lease, Liability, Current	(32)	(32)
Current portion of obligations under operating leases	(17,904)	(17,904)		0
Finance Lease, Liability, Noncurrent	92	92
Finance Lease, Right-of-Use Asset, Amortization	0	9
Finance Lease, Interest Expense	9	24
Operating Lease, Liability, Noncurrent	$ 198,849	$ 198,849		$ 0
Number Of Finance Leases	1	1
Number of Restaurants with lease modification	3	6
Operating Lease, Lease Income	$ 100	$ 400
Property Lease [Member]
Lessee, Lease, Description [Line Items]
Operating Lease, Payments		18,819
Operating Lease, Cost	6,534	19,721
Short-term Lease, Cost	0	0
Variable Lease, Cost	121	346
Sublease Income	(722)	(1,623)
Lease, Cost	$ 5,942	18,477
Finance Lease, Principal Payments		61
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability		$ 8,832
Finance Lease, Weighted Average Remaining Lease Term	3 years 29 days	3 years 29 days
Operating Lease, Weighted Average Discount Rate, Percent	4.40%	4.40%
Operating Lease, Weighted Average Remaining Lease Term	12 years 2 months 14 days	12 years 2 months 14 days
Finance Lease, Weighted Average Discount Rate, Percent	11.10%	11.10%
Finance Lease, Right-of-Use Asset, Amortization	$ 0	$ 9
Finance Lease, Interest Expense	9	$ 24
Lease Not Yet Commenced [Member]
Lessee, Lease, Description [Line Items]
Number Of Leases		0
Property Lease [Member]
Lessee, Lease, Description [Line Items]
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	2,000	$ 3,300
Equipment Lease [Member]
Lessee, Lease, Description [Line Items]
Operating Lease, Payments		970
Operating Lease, Cost	313	967
Short-term Lease, Cost	9	26
Variable Lease, Cost	38	136
Sublease Income	0	0
Lease, Cost	$ 360	1,129
Finance Lease, Principal Payments		0
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability		$ 36
Operating Lease, Weighted Average Discount Rate, Percent	4.00%	4.00%
Operating Lease, Weighted Average Remaining Lease Term	3 years 1 month	3 years 1 month
Finance Lease, Weighted Average Discount Rate, Percent	0.00%	0.00%
Operating Expense [Member]
Lessee, Lease, Description [Line Items]
Lease, Cost	$ 6,015	$ 18,675
General and Administrative Expense [Member]
Lessee, Lease, Description [Line Items]
Lease, Cost	116	348
Depreciation and amortization [Member]
Lessee, Lease, Description [Line Items]
Lease, Cost	0	9
Interest Expense [Member]
Lessee, Lease, Description [Line Items]
Lease, Cost	9	24
Restructuring Charges [Member]
Lessee, Lease, Description [Line Items]
Lease, Cost	$ 162	$ 550
Accounting Standards Update 2016-02 [Member] \| Property Lease [Member]
Lessee, Lease, Description [Line Items]
Property held under operating leases, net (ROU Asset)			200,555
Operating Lease, Liability			217,615
Accounting Standards Update 2016-02 [Member] \| Equipment Lease [Member]
Lessee, Lease, Description [Line Items]
Property held under operating leases, net (ROU Asset)			4,668
Operating Lease, Liability			$ 4,668
Minimum [Member]
Lessee, Lease, Description [Line Items]
Lessor, Operating Lease, Term of Contract	3 years	3 years
Maximum [Member]
Lessee, Lease, Description [Line Items]
Lessor, Operating Lease, Term of Contract	20 years	20 years