Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 24, 2014
Document And Entity Information [Abstract]
Document Type	S-1
Amendment Flag	false
Document Period End Date	Sep. 24, 2014
Trading Symbol	LOCO
Entity Registrant Name	El Pollo Loco Holdings, Inc.
Entity Central Index Key	0001606366
Entity Filer Category	Non-accelerated Filer

Condensed Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Sep. 24, 2014	Dec. 25, 2013	Dec. 26, 2012
Current assets:
Cash and cash equivalents	$ 41,825	$ 17,015	$ 21,487
Restricted cash	125	131	131
Accounts and other receivables, net	5,720	5,906	3,539
Inventories	1,626	1,655	1,688
Prepaid expenses and other current assets	3,258	2,123	2,009
Deferred tax assets	577	442
Total current assets	53,131	27,272	28,854
Property and equipment owned, net	79,806	68,641	64,808
Property held under capital lease, net	142	180	244
Goodwill	248,674	249,324	249,924
Domestic trademarks	61,888	61,888	61,888
Other intangible assets, net	815	934	1,106
Deferred tax assets	28,014
Other assets	4,555	8,703	11,074
Total assets	477,025	416,942	417,898
Current liabilities:
Current portion of first lien term loan	1,900	1,900	1,700
Current portion of obligations under capital leases	222	267	229
Accounts payable	14,716	12,316	9,883
Accrued salaries and vacation	7,419	8,594	8,000
Accrued insurance	3,946	3,597	3,153
Accrued income taxes payable		27	22
Accrued interest	2,236	4,182	8,041
Accrued advertising	868	265	257
Deferred taxes		322	334
Other accrued expenses and current liabilities	13,811	7,825	7,240
Total current liabilities	45,118	38,973	38,859
Noncurrent liabilities:
First lien term loan, net of current portion	185,907	187,190
Second lien term loan		99,038
Obligations under capital leases, net of current portion	691	847	1,114
Deferred taxes, net of current portion		31,623	30,240
Deferred tax liabilities		32,387
Other intangible liabilities, net	1,640	1,927	2,312
Other noncurrent liabilities	44,337	8,044	9,208
Total liabilities	277,693	368,406	353,311
Commitments and contingencies
Stockholder's Equity
Preferred stock, $0.01 par value, 100,000,000 shares authorized; none outstanding	0	0
Common stock value	369	287	287
Additional paid-in capital	352,977	240,151	239,329
Accumulated deficit	(154,014)	(191,902)	(175,029)
Total stockholder's equity	199,332	48,536	64,587
Total liabilities and stockholder's equity	477,025	416,942	417,898
Scenario, Previously Reported [Member]
Current assets:
Total current assets		26,830
Total assets		416,500
Current liabilities:
Total current liabilities		39,295
Noncurrent liabilities:
Total liabilities		367,964
Stockholder's Equity
Total liabilities and stockholder's equity		416,500
Senior Secured Term Loan [Member]
Noncurrent liabilities:
Senior secured debt			161,885
Second Priority Senior Secured Notes Due January 2018 [Member]
Noncurrent liabilities:
Senior secured debt			$ 109,693

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 24, 2014	Dec. 25, 2013
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	36,929,835	28,712,622
Common stock, shares outstanding	36,929,835	28,712,622

Condensed Consolidated Statements of Operations (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 24, 2014	Sep. 25, 2013	Sep. 24, 2014	Sep. 25, 2013	Dec. 25, 2013	Dec. 26, 2012
Revenue
Company-operated restaurant revenue	$ 80,861	$ 74,470	$ 238,432	$ 223,059	$ 294,327	$ 274,928
Franchise revenue	5,696	5,297	16,456	15,430	20,400	18,682
Total revenue	86,557	79,767	254,888	238,489	314,727	293,610
Cost of operations
Food and paper cost	25,881	23,705	75,834	70,608	93,589	85,428
Labor and related expenses	20,137	18,972	59,552	57,260	75,669	73,406
Occupancy and other operating expenses	18,102	16,393	51,091	47,791	63,150	61,636
Company restaurant expenses	64,120	59,070	186,477	175,659	232,408	220,470
General and administrative expenses	7,509	6,263	20,974	18,754	25,506	24,451
Franchise expenses	901	980	2,827	2,930	3,841	3,647
Depreciation and amortization	2,924	2,625	8,271	7,570	10,213	9,530
Loss on disposal of assets	118	153	609	734	868	966
Asset impairment and close-store reserves	22	25	415	126	(101)	1,494
Total expenses	75,594	69,116	219,573	205,773	272,735	260,558
Gain on disposition of restaurant	2,658		2,658		400
Income from operations	13,621	10,651	37,973	32,716	42,392	33,052
Interest expense, net	3,960	9,863	15,286	29,443	36,334	38,890
Early extinguishment of debt	5,082		5,082		21,530
Income tax receivable agreement expense	40,119		40,119
(Loss) income before provision for income taxes	(35,540)	788	(22,514)	3,273	(15,472)	(5,838)
(Benefit) provision for income taxes	(61,389)	(130)	(60,402)	2,005	1,401	2,027
Net Income (loss)	$ 25,849	$ 918	$ 37,888	$ 1,268	$ (16,873)	$ (7,865)
Net income per share
Basic and diluted					$ (0.59)	$ (0.27)
Basic	$ 0.76	$ 0.03	$ 1.24	$ 0.04
Diluted	$ 0.70	$ 0.03	$ 1.13	$ 0.04
Weighted average shares used in computing net loss per share
Basic and diluted					28,712,622	28,712,194
Basic	34,221,829	28,712,622	30,549,979	28,712,622
Diluted	37,171,670	29,564,795	33,499,820	29,564,795

Statement of Shareholders' Equity (USD $) In Thousands, except Share data	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]
Beginning balance, value at Dec. 28, 2011	$ 71,596	$ 287	$ 238,473	$ (167,164)
Beginning balance, shares at Dec. 28, 2011		28,710,070
Stock based compensation	860		860
Cash used for net stock option exercises, value	(4)		(4)
Cash used for net stock option exercises, shares	8,093	2,552
Net loss	(7,865)			(7,865)
Ending balance, value at Dec. 26, 2012	64,587	287	239,329	(175,029)
Ending value, shares at Dec. 26, 2012		28,712,622
Stock based compensation	822		822
Net loss	(16,873)			(16,873)
Ending balance, value at Dec. 25, 2013	$ 48,536	$ 287	$ 240,151	$ (191,902)
Ending value, shares at Dec. 25, 2013		28,712,622

- Definition

This element represents the amount of recognized equity-based compensation during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized). Alternate captions include the words "stock-based compensation".

+ References+ Details

- Definition

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

+ References+ Details

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References+ Details

- Definition

Number of share options (or share units) exercised during the current period.

+ References+ Details

Condensed Consolidated Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	9 Months Ended		12 Months Ended
	Sep. 24, 2014	Sep. 25, 2013	Dec. 25, 2013	Dec. 26, 2012
Cash flows from operating activities
Net income (loss)	$ 37,888	$ 1,268	$ (16,873)	$ (7,865)
Adjustments to reconcile changes in net loss to net cash provided by operating activities:
Depreciation and amortization	8,271	7,570	10,213	9,530
Stock-based compensation expense	635	191	822	860
Interest accretion	250	4,854	3,753	6,264
Income tax receivable agreement expense	40,119
Gain on disposition of restaurant	(2,658)		(400)
Loss on disposal of assets	568	686	868	966
Early extinguishment of debt	5,082		21,530
Impairment of property and equipment	62	45	27	42
Close-store reserve	353	81	(128)	1,452
Amortization of deferred financing costs	1,173	1,538	2,007	2,118
Amortization of favorable and unfavorable leases, net	(168)	(159)	(213)	(275)
Deferred income taxes, net	(60,536)	1,979	1,371	1,999
Changes in operating assets and liabilities:
Accounts and other receivables, net	186	(1,979)	(1,319)	1,032
Inventories	29	50	33	(185)
Prepaid expenses and other current assets	(1,215)	(1,219)	(123)	(856)
Income taxes payable	(27)	(3)	5	1
Other assets	491	91	95	473
Accounts payable	(457)	2,150	1,294	765
Accrued salaries and vacation	(1,202)	(1,459)	595	1,131
Accrued insurance	349	343	444	1,170
Other accrued expenses and liabilities	649	(3,499)	(4,301)	787
Net cash flows provided by operating activities	29,842	12,528	19,700	19,409
Cash flows from investing activities
Proceeds from sale of restaurants	5,435	15	1,348
Proceeds from disposition of assets			35
Purchase of property and equipment	(19,414)	(10,169)	(13,822)	(14,993)
Net cash flows used in investing activities	(13,979)	(10,154)	(13,787)	(14,993)
Cash flows from financing activities
Payments on senior secured loan	(101,425)	(1,275)
Proceeds from borrowings on term loans			288,050
Proceeds from issuance of common stock, net of expenses	112,300
Cash used for net stock option exercises				(4)
Payment of call premium on notes	(1,512)		(7,913)
Payment of obligations under capital leases	(201)	(168)	(229)	(216)
Amendment fee	(215)
Repayments on senior secured notes			(282,196)	(1,700)
Deferred financing costs			(8,097)
Net cash flows provided by (used in) financing activities	8,947	(1,443)	(10,385)	(1,920)
(Decrease) increase in cash and cash equivalents	24,810	931	(4,472)	2,496
Cash and cash equivalents, beginning of period	17,015	21,487	21,487	18,991
Cash and cash equivalents, end of period	41,825	22,418	17,015	21,487
Supplemental cash flow information
Cash paid during the period for interest	15,705	26,380	34,427	28,710
Cash paid during the period for income taxes, net	161	29	26	26
Unpaid purchase of property and equipment	2,857	562	1,139	326
Cashless stock option exercise	$ (27)

DESCRIPTION OF BUSINESS	12 Months Ended
DESCRIPTION OF BUSINESS	Dec. 25, 2013
Accounting Policies [Abstract]
DESCRIPTION OF BUSINESS	1. DESCRIPTION OF BUSINESS El Pollo Loco Holdings, Inc. (“Holdings”) is a Delaware corporation headquartered in Costa Mesa, California. Holdings and its direct and indirect subsidiaries are collectively known as the “Company.” The Company’s activities are conducted principally through its indirect 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 business segment. The restaurants, which are located principally in California but also in Arizona, Nevada, Texas, and Utah, specialize in flame-grilled chicken in a wide variety of contemporary Mexican-influenced entrees, including specialty chicken burritos, chicken quesadillas, chicken tortilla soup, Pollo Bowls and Pollo Salads. At December 25, 2013, the Company operated 168 (133 in the greater Los Angeles area) and franchised 233 (136 in the greater Los Angeles area) El Pollo Loco restaurants. In addition, the Company currently licenses two restaurants in the Philippines that are set to expire in 2016. The Company is a subsidiary of Trimaran Pollo Partners, LLC (the “LLC,” which is controlled by affiliates of Trimaran Capital, LLC). LLC acquired Chicken Acquisition Corp. (“CAC”), a predecessor of Holdings, on November 17, 2005 (the “Acquisition”) and has a 99.5% ownership interest. The LLC’s only material asset is its investment in Holdings. On April 22, 2014, CAC, its wholly owned subsidiary, Chicken Subsidiary Corp (“CSC”) and CSC’s wholly owned subsidiary, the former El Pollo Loco Holdings, Inc. (“Old Holdings”) entered into the following reorganization transactions: (i) Old Holdings merged with and into CSC with CSC continuing as the surviving corporation; (ii) CSC merged with and into CAC with CAC continuing as the surviving corporation and (iii) CAC renamed itself El Pollo Loco Holdings, Inc. Holdings has no material assets or operations. Holdings’ direct subsidiary, EPL Intermediate, Inc. (“Intermediate”) guarantees EPL’s credit agreements (see Note 6) on a full and unconditional basis and Intermediate has no subsidiaries other than EPL. EPL is a separate and distinct legal entity, has no obligation to make funds available to Intermediate, and currently has restrictions that limit distributions or dividends to be paid by EPL to Intermediate, which ultimately limit distributions or dividends to Holdings. EPL may make distributions to Intermediate only under certain restricted circumstances, including, but not limited to, payments of: (i) franchise taxes or other costs of maintaining the corporate existence of Intermediate, (ii) accounting, legal, administrative and operating expenses of Intermediate, up to $250,000 in any 12 month period, and (iii) EPL’s allocable portion of tax liabilities on consolidated tax returns with Intermediate, subject to certain overall amounts. EPL is also restricted in its dividend payments to Intermediate. These restricted dividend payments include, but are not limited to: (i) dividends payable solely in EPL’s own common stock or other common equity interests, (ii) payments that permit Intermediate to repurchase or redeem qualified capital stock of Intermediate held by present or former officers, directors or employees, not to exceed $1,000,000 in any fiscal year (with unused amounts carried over to the next fiscal year), and (iii) provided that no default or event of default under the credit facilities has occurred, is continuing, or would result therefrom, dividends limited to various absolute ceiling amounts, including an aggregate amount up to $5,000,000 (shared with Intermediate) for dividends not including those paid pursuant to stock options and other benefit plans. Likewise, Intermediate is restricted in its own dividend payments, with such restrictions including, but not limited to, dividends payable solely in Intermediate’s own common stock or other common equity interests. Intermediate may purchase, redeem or otherwise acquire equity interests issued by it with the proceeds received by it from the substantially concurrent issue of new shares of its common stock or other common equity interests. The Company operates in only one segment. All significant revenues relate to retail sales of food and beverages to the general public through either company or franchised restaurants.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 25, 2013

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Liquidity

The Company’s principal liquidity requirements are to service its debt and meet capital expenditure needs. At December 25, 2013, the Company’s total debt (including capital lease liabilities) was $289.2 million. The Company’s ability to make payments on its indebtedness and to fund planned capital expenditures will depend 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 flows from operations, available cash of $17.0 million at December 25, 2013 and available borrowings under the credit facility (which availability was $7.7 million at December 25, 2013) will be adequate to meet the Company’s liquidity needs for the next 12 months.

Basis of Presentation

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 2013 and 2012, which were 52-week years, ended on December 25, 2013 and December 26, 2012, respectively.

Principles of Consolidation

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

Use of Estimates

The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America 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 consolidated financial statements and revenue and expenses during the period reported. Actual results could materially differ from those estimates. The Company’s significant estimates include estimates for impairment of goodwill, intangible assets and plant and equipment, insurance reserves, lease termination liabilities, stock-based compensation, and income tax valuation allowances.

Cash and Cash Equivalents

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

Restricted Cash

The Company’s restricted cash represents cash collateral to one commercial bank for Company credit cards.

Concentration of Risk

Cash and cash equivalents are maintained at financial institutions and, at times, 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 at December 25, 2013 and December 26, 2012 totaled 45% and 51% and 11% and 13%, respectively, of the Company’s accounts payable. Purchases from the same suppliers for the years ended December 25, 2013 and December 26, 2012 totaled 31% and 13% and 24% and 15%, respectively, of the Company’s purchases. Company-operated and franchised restaurants in the greater Los Angeles area generated, in the aggregate, approximately 80% and 81% of revenue for the years ended December 25, 2013 and December 26, 2012, respectively.

Accounts and Other Receivables, Net

Accounts and other receivables consist primarily of royalties, advertising and sublease rent and related amounts receivable from franchisees which are due on a monthly basis that may differ from the Company’s month-end dates as well as credit/debit card receivables. The need for an allowance for doubtful accounts is reviewed on a specific identification basis based upon past due balances and the financial strength of the obligor. Bad debt expense was immaterial for the years ended December 25, 2013 and December 26, 2012.

Inventories

Inventories consist principally of food, beverages and paper supplies and are valued at the lower of average cost or market.

Property and Equipment Owned, Net

Property and equipment is stated at cost and is depreciated using the straight-line method over the estimated useful lives of the assets. Leasehold improvements and property held under capital leases are amortized over the shorter of their estimated useful lives or the remaining lease terms. For leases with renewal periods at the Company’s option, the Company generally uses the original lease term, excluding the option periods, to determine estimated useful lives; if failure to exercise a renewal option imposes an economic penalty on the Company, such that management determines at the inception of the lease that renewal is reasonably assured, the Company may include the renewal option period in the determination of appropriate estimated useful lives.

The estimated useful service lives are as follows:


Buildings			20 years
Land improvements			3 – 30 years
Building improvements			3 – 10 years
Restaurant equipment			3 – 10 years
Other equipment			2 – 10 years
Leasehold improvements			Shorter of useful life or lease term

The Company capitalizes certain costs in conjunction with site selection that relate to specific sites for planned future restaurants. The Company also capitalizes certain costs, including interest, in conjunction with constructing new restaurants. These costs are included in property and amortized over the shorter of the life of the related buildings and leasehold improvements or the lease term. Costs related to abandoned sites and other site selection costs that cannot be identified with specific restaurants are charged to general and administrative expenses in the accompanying consolidated statements of operations. The Company did not capitalize any internal costs or interest costs related to site selection and construction activities during the years ended December 25, 2013 or December 26, 2012.

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. Goodwill resulted from the Acquisition and from the acquisition of certain franchise locations.

Upon the sale of a restaurant, goodwill is decremented. The amount of goodwill written-off is determined based on the relative fair value of the reporting unit disposed of as a percentage of the fair value of the reporting unit retained.

The Company does not amortize its goodwill and indefinite lived intangible assets. The Company performs its impairment test annually at its fiscal year end, or more frequently if impairment indicators arise. The Company reviews goodwill for impairment utilizing either a qualitative assessment or a two-step process. 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 two-step process, the first step of the goodwill impairment test is used to identify potential impairment by comparing 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 and the second step of the impairment test is unnecessary. If the carrying amount of a reporting unit exceeds its fair value, the second step of the goodwill impairment test is performed to measure the amount of impairment loss, if any.

The second step of the goodwill impairment test compares the implied fair value of the reporting unit’s goodwill with the carrying amount of that goodwill. If the carrying amount of the reporting unit’s goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized in an amount equal to that excess. The implied fair value of goodwill is determined in the same manner as the amount of goodwill recognized in a business combination. That is, the fair value of the reporting unit is allocated to all of the assets and liabilities of that unit (including any unrecognized intangible assets) as if the reporting unit had been acquired in a business combination and the fair value of the reporting unit was the purchase price paid to acquire the reporting unit.

The assumptions used in the estimate of fair value are generally consistent with the past performance of the Company’s reporting unit 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 impairment test for indefinite lived intangible assets consists of either a qualitative assessment or a comparison of the fair value of the intangible asset with its carrying amount. The excess of the carrying amount of the intangible asset over its fair value is its impairment loss.

No impairment was recorded during the years ended December 25, 2013 or December 26, 2012.

Other Intangibles, Net—definite lived

Definite lived intangible assets consist of the value allocated to the Company’s favorable and unfavorable leasehold interests that resulted from the Acquisition.

Favorable leasehold interest represents the asset in excess of the approximate fair market value of the leases assumed as of November 17, 2005, the date of the Acquisition. The amount is being reduced over the approximate average life of the leases. This amount is shown as other intangible assets-net on the accompanying consolidated balance sheets.

Unfavorable leasehold interest liability represents the liability in excess of the approximate fair market value of the leases assumed as of November 17, 2005, the date of the Acquisition. The amount is being reduced over the approximate average life of the leases. This amount is shown as other intangible liabilities-net on the accompanying consolidated balance sheets.

Intangible assets and liabilities with a definite life are amortized using the straight-line method over their estimated useful lives as follows:


Favorable leasehold interests		1 to 18 years (remaining lease term)
Unfavorable leasehold interests		1 to 20 years (remaining lease term)

Deferred Financing Fees

Deferred financing fees are capitalized and amortized over the period of the loan on an effective interest rate basis, which approximates the effective interest method. Included in other assets are fees (net of accumulated amortization) of $7.8 million and $10.0 million as of December 25, 2013 and December 26, 2012, respectively. Amortization expense for deferred financing costs was $2.0 million and $2.1 million for the years ended December 25, 2013 and December 26, 2012, respectively, and is reflected as a component of interest expense in the accompanying consolidated statements of operations. In conjunction with the October 11, 2013 refinancing of the Company’s debt, $8.4 million of unamortized deferred finance costs related to the prior debt were written off (see Notes 6 and 7).

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. If the Company concludes that the carrying value of certain assets will not be recovered based on expected undiscounted future cash flows, an impairment write-down is recorded to reduce the assets to their estimated fair value. The Company recorded non-cash impairment charges of $27,000 and $42,000 for the years ended December 25, 2013 and December 26, 2012, respectively.

Insurance Reserves

The Company is responsible for workers’ compensation, general and health insurance claims up to a specified aggregate stop loss amount. The Company maintains a reserve for estimated claims both reported and incurred but not reported, based on historical claims experience and other assumptions. At December 25, 2013 and December 26, 2012, the Company had accrued $3,597,000 and $3,153,000, respectively, and such amounts are reflected as accrued insurance in the accompanying consolidated balance sheets. The expense for such reserves for the years ended December 25, 2013 and December 26, 2012 totaled $6,912,000 and $8,361,000, respectively. These amounts are included in payroll and benefits and general and administrative expenses on the accompanying consolidated statements of operations.

Restaurant and Franchise 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. Promotional allowances amounted to approximately $5.7 million and $4.0 million during the years ended December 25, 2013 and December 26, 2012, respectively. Franchise revenue consists of franchise royalties, initial franchise fees, license fees due from franchisees, IT support services and rental income for leases and subleases to franchisees. Franchise royalties are based upon a percentage of net sales of the franchisee and are recorded as income as such sales are earned by the franchisees. Initial franchise and license fees are recognized when all material obligations have been performed and conditions have been satisfied, typically when operations of the franchised restaurant have commenced. Initial franchise fees recognized during the years ended December 25, 2013 and December 26, 2012, totaled $521,000 and $186,000, respectively. The Company recognizes renewal fees when a renewal agreement with a franchisee becomes effective.

Advertising Costs

Advertising expense is recorded as the obligation to contribute to the advertising fund is created, generally when the associated revenue is recognized. Advertising expense, which is a component of occupancy and other operating expenses, was $11.9 million and $11.2 million for the years ended December 25, 2013 and December 26, 2012, respectively, and is net of $15.8 million and $14.1 million, respectively, funded by the franchisees’ advertising fees.

Franchisees pay a monthly fee to the Company that ranges from 4% to 5% of their restaurants’ net sales as reimbursement for advertising, public relations and promotional services the Company provides. Fees received in advance of provided services are included in other accrued expenses and current liabilities and were $265,000 and $257,000 at December 25, 2013 and December 26, 2012, respectively. Pursuant to Intermediate’s Franchise Disclosure Document, company-operated restaurants contribute to the advertising fund on the same basis as franchised restaurants. At December 25, 2013, the Company was obligated to spend an additional $119,000 in future periods to comply with this requirement.

Production costs of commercials, programming and other marketing activities are charged to the advertising funds when the advertising is first used for its intended purpose, and the costs of advertising are charged to operations as incurred. Total contributions and other marketing expenses, are included in selling, general, and administrative expenses in the accompanying consolidated statements of operations.

Preopening Costs

Preopening costs incurred in connection with the opening of new restaurants are expensed as incurred. Preopening costs, which are included in general and administrative expenses on the accompanying consolidated statements of operations, were $201,000 and $320,000 for the years ended December 25, 2013 and December 26, 2012, respectively.

Franchise Area Development Fees

The Company receives area development fees from franchisees when they execute multi-unit area development agreements. The Company does not recognize revenue from the agreements until the related restaurants open or at the time the development agreements expire, if the required units are not opened. Unrecognized area development fees totaled $90,000 and $210,000 at December 25, 2013 and December 26, 2012, respectively, and are included in other accrued expenses and current liabilities and other noncurrent liabilities in the accompanying consolidated balance sheets. As of December 25, 2013, the Company had executed development agreements that represent commitments to open twelve franchised restaurants at various dates through 2015.

Gift cards

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. The Company recognizes income from gift cards when redeemed by the customer.

Operating Leases

Rent expense for the Company’s operating leases, which generally have escalating rentals over the term of the lease, is recorded on a straight-line basis over the expected lease term. The lease term begins when the Company has the right to control the use of the leased property, which is typically before rent payments are due under the terms of the lease. Rent expense is included in occupancy and other operating expenses on the consolidated statements of operations. The difference between rent expense and rent paid is recorded as deferred rent, which is included in other noncurrent liabilities in the accompanying consolidated balance sheets. Percentage rent expenses are recorded based on estimated sales or gross margin for respective restaurants over the contingency period.

Any leasehold improvements that are funded by lessor incentives under operating leases are recorded as leasehold improvements and amortized over the expected lease term. Such incentives are also recorded as deferred rent and amortized as reductions to rent expense over the expected lease term.

Income Taxes

The provision for income taxes, income taxes payable and deferred income taxes are 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 basis 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 a charge to tax expense to reserve the portion of the 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 our results of operations, financial position and cash flows.

The Company’s policy is to recognize interest and/or penalties related to income tax matters in income tax expense. The Company had no accrual for interest or penalties at December 25, 2013 and December 26, 2012, respectively, and has not recognized interest and/or penalties during the years ended December 25, 2013 and December 26, 2012, respectively, since there are no material unrecognized tax benefits. Management believes no material change to the amount of unrecognized tax benefits will occur within in the next 12 months.

The tax years subject to examination by major tax jurisdictions include the years 2010 and forward by the U.S. Internal Revenue Service, and the years 2009 and forward for various states.

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: Quoted 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.

As of December 25, 2013 and December 26, 2012, the Company had no assets and liabilities measured at fair value on a recurring basis, except for two interest rate caps (which are Level 3 assets), which are not material.

Fair Value of Financial Instruments

The carrying amounts of cash and cash equivalents, restricted cash, accounts receivable, accounts payable and certain accrued expenses approximate fair value due to their short term maturities. The recorded values of notes payable approximate fair value, as interest approximates market rates (Level 3 measurement). The recorded value of other notes payable and senior secured notes payable approximates fair value, based on borrowing rates currently available to the Company for loans with similar terms and remaining maturities (Level 3 measurement).

Stock Based Compensation

Accounting literature requires the recognition of compensation expense using a fair-value based method for costs related to all share-based payments including stock options and stock issued under the Company’s employee stock plans. The guidance also requires companies to estimate the fair value of share-based payment awards on the date of grant using an option-pricing model. The cost is recognized on a straight-line basis over the period during which an employee is required to provide service, usually the vesting period. For options that are based on a performance requirement, the cost is recognized on an accelerated basis over the period in which the performance criteria relate.

Earnings per share

Earnings per share (“EPS”) is calculated using the weighted average number of common shares outstanding during each period. Diluted EPS assumes the conversion, exercise or issuance of all potential common stock equivalents unless the effect is to reduce a loss or increase the income per share. For purposes of this calculation, options are considered to be common stock equivalents and are only included in the calculation of diluted earnings per share when their effect is dilutive. The shares used to compute basic and diluted net income per share represent the weighted-average common shares outstanding.

Recent Accounting Pronouncements

In July 2013, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists (ASU 2013-11), to require that in certain cases, an unrecognized tax benefit, or portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward when such items exist in the same taxing jurisdiction. ASU 2013-11 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The Company does not believe the adoption of this standard will have a significant impact on the Company’s consolidated financial statements.

Reclassifications

Certain reclassifications were made to the prior year consolidated financial statements to conform to current year presentation.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

Property and Equipment

9 Months Ended

12 Months Ended

Sep. 24, 2014

Dec. 25, 2013

Property, Plant and Equipment [Abstract]

Property and Equipment

2. PROPERTY AND EQUIPMENT

Below are costs and related accumulated depreciation and amortization of major classes of property, in thousands.


	September 24, 2014			December 25, 2013
Land	$	12,323		$	13,186
Buildings and improvements		86,985			78,181
Other property and equipment		48,813			46,079
Construction in progress		5,449			815
		153,570			138,261
Less: accumulated depreciation and amortization		(73,764	)		(69,620	)
	$	79,806		$	68,641

Depreciation expense was $2.9 million and $2.6 million and $8.3 million and $7.6 million for the thirteen and thirty-nine weeks ended September 24, 2014, and September 25, 2013, respectively. The gross value of assets under capital leases was $1.8 million at September 24, 2014, and $1.9 million at December 25, 2013, and corresponding accumulated depreciation was $1.7 million for both periods. For the thirteen weeks ended September 24, 2014, capital expenditures totaled $8.6 million, including $2.2 million for restaurant remodeling, $5.0 million for new restaurant expenditures, and $1.4 million for other corporate capital requirements. For the thirty-nine weeks ended September 24, 2014, capital expenditures totaled $19.0 million, including $7.6 million for restaurant remodeling, $8.1 million for new restaurant expenditures, and $3.3 million for other corporate capital requirements.

3. PROPERTY AND EQUIPMENT

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


	December 25, 2013			December 26, 2012
Land	$	13,186		$	13,186
Buildings and improvements		78,181			71,468
Other property and equipment		46,079			42,868
Construction in progress		815			690
		138,261			128,212
Less: accumulated depreciation and amortization		(69,620	)		(63,404)
	$	68,641		$	64,808

Depreciation expense was $10.2 million and $9.5 million for the years ended December 25, 2013 and December 26, 2012, respectively. Gross value of assets under capital leases was $1,884,000 and $1,937,000 at December 25, 2013 and December 26, 2012, respectively. Accumulated depreciation expense for assets under capital leases was $1,703,000 and $1,693,000 for the years ended December 25, 2013 and December 26, 2012, respectively. For the year ended December 25, 2013, capital expenditures related to restaurant remodeling and new restaurant expenditures totaled $11.3 million, which consisted of $9.0 million and $2.3 million, respectively.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

GOODWILL AND OTHER INTANGIBLE ASSETS AND LIABILITIES

12 Months Ended

Dec. 25, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND OTHER INTANGIBLE ASSETS AND LIABILITIES

4. GOODWILL AND OTHER INTANGIBLE ASSETS AND LIABILITIES

Changes in goodwill consist of the following (in thousands):


	December 25, 2013			December 26, 2012
Balance at beginning of year	$	249,924		$	249,924
Restaurant disposition		(600	)		—
Balance at end of year	$	249,324		$	249,924

The Company’s restaurant in Norwalk, California was closed during fiscal 2013 due to an eminent domain purchase by the State of California. The Company received proceeds of approximately $1,348,000 from the State. Goodwill was decremented by $600,000, based on a calculation of the fair value of the restaurant closed as a percentage of the relative fair value of the remainder of the reporting unit retained. The Company recognized a net gain of $400,000, which is recorded as gain on disposition of restaurant in the accompanying consolidated statements of operations.

Domestic trademarks consist of the following (in thousands):


	December 25, 2013			December 26, 2012
Beginning balance	$	120,700		$	120,700
Accumulated impairment charges		(58,812	)		(58,812	)
Ending balance	$	61,888		$	61,888

Other intangible assets subject to amortization consist of the following (in thousands):


	December 25, 2013			December 26, 2012
Favorable leasehold interest	$	6,038		$	6,038
Less: accumulated amortization		(5,104	)		(4,932	)
Total favorable leasehold interest, net	$	934		$	1,106
Unfavorable leasehold interest	$	(9,156	)	$	(9,156	)
Less: accumulated amortization		7,229			6,844
Unfavorable leasehold interest liability, net	$	(1,927	)	$	(2,312	)

The estimated net amortization credits (net liability) for the Company’s favorable and unfavorable leasehold interests for each of the five succeeding fiscal years and thereafter is as follows (in thousands):


For the Years Ending	Favorable Leasehold Interest		Unfavorable Leasehold Interest
December 31, 2014	$	156	$	(383	)
December 30, 2015		140		(296	)
December 28, 2016		130		(228	)
December 27, 2017		106		(225	)
December 26, 2018		97		(144	)
Thereafter		305		(651	)
Total	$	934	$	(1,927	)

The remaining weighted average amortization periods of the favorable leasehold interest and the unfavorable leasehold liability are 4 years and 9 years, respectfully.

- Definition

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

+ References+ Details

LEASES

12 Months Ended

Dec. 25, 2013

Leases [Abstract]

LEASES

5. LEASES

The Company’s operations utilize property, facilities, equipment and vehicles owned by the Company or leased from others. Buildings and facilities leased from others are primarily for restaurants and support facilities. 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 gross revenues in excess of a defined amount. Initial terms of land and restaurant building leases generally are not less than 20 years, exclusive of options to renew. Leases of equipment primarily consist of restaurant equipment, computer systems and vehicles. The Company subleases facilities to certain franchisees and other non-related parties which are recorded on a straight-line basis.

Information regarding the Company’s future lease obligations at December 25, 2013 is as follows (in thousands):


	Capital Leases					Operating Leases
For the Years Ending	Minimum Lease Payments			Minimum Sublease Income		Minimum Lease Payments		Minimum Sublease Income
December 31, 2014	$	416		$	115	$	18,645	$	1,004
December 30, 2015		320			72		17,203		704
December 28, 2016		258			72		15,982		595
December 27, 2017		199			28		15,431		511
December 26, 2018		172			—		13,851		354
Thereafter		249			—		78,248		116
Total		1,614		$	287	$	159,360	$	3,284
Less: imputed interest (11.0% to 14.8%)		(500	)
Present value of capital lease obligations		1,114
Less: current maturities		(267	)
Noncurrent portion	$	847

Net rent expense is as follows (in thousands):


For the Years Ended	December 25, 2013			December 26, 2012
Base rent	$	18,732		$	18,331
Contingent rent		491			418
Less: sublease income		(3,602	)		(3,489	)
Net rent expense	$	15,621		$	15,260

Base rent and contingent rent are included in occupancy and other operating expenses, while sublease income is included in franchise revenue in the accompanying consolidated statements of operations. Sublease income includes contingent rental income of $1.7 million and $1.6 million for the years ended December 25, 2013 and December 26, 2012, respectively.

The Company is a lessor for certain property, facilities and equipment owned by the Company and leased to others, principally franchisees, under noncancelable leases with initial terms ranging from three to nine years. The lease agreements generally provide for a fixed base rent and, in some instances, contingent rent based on a percentage of gross operating profit or gross revenues. Total rental income, included in franchise revenue in the accompanying consolidated statements of operations, for leased property was $377,000 and $366,000 for the years ended December 25, 2013 and December 26, 2012, respectively.

Minimum future rental income for company-operated properties under noncancelable operating leases, which is recorded on a straight-line basis, in effect as of December 25, 2013 is as follows (in thousands):


For the Years Ending
December 31, 2014	$	244
December 30, 2015		215
December 28, 2016		101
December 27, 2017		84
December 26, 2018		84
Total future minimum rental income	$	728

- Definition

The entire disclosure for lessee entity's leasing arrangements including, but not limited to, all of the following: (a.) The basis on which contingent rental payments are determined, (b.) The existence and terms of renewal or purchase options and escalation clauses, (c.) Restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing.

+ References+ Details

CREDIT AGREEMENTS

9 Months Ended

12 Months Ended

Sep. 24, 2014

Dec. 25, 2013

CREDIT AGREEMENTS

4. CREDIT AGREEMENTS

On October 11, 2013, we refinanced our debt (the “2013 Refinancing”), entering into (i) the First Lien Credit Agreement, including a $190 million senior secured term loan (the “First Lien Term Loan”) and the Revolver, each maturing in October 2018, and (ii) a new second lien credit agreement (the “Second Lien Credit Agreement”), including the Second Lien Term Loan. The proceeds received from the term loans were used to pay off our prior credit agreements, including our senior secured first lien credit facility due July 2017 and our 17% second priority senior secured notes due January 2018.

Loans under the First Lien Credit Agreement bear interest, at EPL’s option, at LIBOR or an Alternate Base Rate, plus an applicable margin of 4.25% with respect to LIBOR and 3.25% with respect to the Alternate Base Rate, with a 1.00% floor with respect to LIBOR. The First Lien Term Loan was issued at a discount of $950,000, and this discount is being accreted over the term of the loan, using the effective interest method. The unamortized discount at September 24, 2014, is $768,000. The First Lien Term Loan requires quarterly principal payments of 0.25%, commencing on March 26, 2014. The First Lien Term Loan and the Revolver are secured by a first priority lien on substantially all of the assets of EPL and of EPL Intermediate, Inc. (“Intermediate”), EPL’s direct parent.

The Revolver provides a $15 million revolving line of credit. At September 24, 2014, $7.3 million in letters of credit were outstanding, and $7.7 million was available to borrow.

Loans under the Second Lien Credit Agreement bore interest, at EPL’s option, at LIBOR or an Alternate Base Rate, plus an applicable margin of 8.50% with respect to LIBOR and 7.50% with respect to the Alternate Base Rate, with a 1.00% floor with respect to LIBOR. The Second Lien Term Loan was issued at a discount of $1.0 million, and this discount was accreted over the term of the loan, using the effective interest method. Following our IPO, we fully repaid the Second Lien Term Loan. In conjunction with the repayment of the Second Lien Term Loan, we incurred an extinguishment of debt charge of $5.1 million, consisting of $1.5 million in call premium, $2.7 million related to the write-off of remaining unamortized deferred finance costs, and $0.9 million relating to the write-off of the unamortized discount.

The First Lien Credit Agreement contains a number of negative and financial covenants, including, among others, the following (all subject to certain exceptions): a maximum total leverage ratio covenant, a minimum interest coverage ratio covenant, and limitations on indebtedness, liens, investments, asset sales, mergers, consolidations, liquidations and dissolutions, restricted payments, and negative pledges. The First Lien Credit Agreement also contains certain customary affirmative covenants and events of default. At September 24, 2014, we were in compliance with all covenants.

6. NEW CREDIT AGREEMENTS

On October 11, 2013 (the “Closing Date”) the Company refinanced its debt, with EPL entering into (i) a new first lien credit agreement (“First Lien Credit Agreement”) that includes a $190 million Senior Secured Term Loan (“First Lien Term Loan”) and a senior secured revolving credit facility of $15 million (“Revolver”) that, in each case, matures in October, 2018, and (ii) a new second lien credit agreement (“Second Lien Credit Agreement” and together with the First Lien Credit Agreement, the “Credit Agreements”) that includes a $100 million Second Lien Term Loan (“Second Lien Term Loan”) and together with the First Lien Term Loan, (the “Term Loans”) that matures in April 2019. The proceeds received from the Term Loans on the Closing Date plus $14.4 million funded by the Company were used to pay off the senior secured first lien credit facility due July 2017 and 17% second priority senior secured notes due January 2018 (collectively, the “Prior Credit Agreements”) and to pay fees and expenses in connection therewith.

The Credit Agreements were executed with Intermediate as guarantor, Jefferies Finance LLC, as administrative and collateral agents and solely with respect to the First Lien Credit Agreement, General Electric Capital Corporation as documentation agent, swingline lender and issuing bank.

The Credit Agreements contain a number of negative and financial covenants, including, among others, the following (all subject to certain exceptions): a maximum total leverage ratio covenant, a minimum interest coverage ratio covenant, a maximum capital expenditure covenant, and limitations on indebtedness, liens, investments, asset sales, mergers, consolidations, liquidations and dissolutions, restricted payments and negative pledges. The Credit Agreement also contains certain customary affirmative covenants and events of default. The Company was in compliance with all such covenants at December 25, 2013.

First Lien Credit Agreement

Loans under the First Lien Credit Agreement bear interest, at an Alternate Base Rate or LIBOR, at EPL’s option, plus an applicable margin. The applicable margin rate under the First Lien Credit Agreement is 4.25% with respect to LIBOR loans and 3.25% with respect to Alternate Base Rate loans with a 1.00% floor with respect to the LIBOR rate. Interest is due on loan amounts under Alternate Base Rate elections on a monthly basis and on loan amounts bearing interest based on LIBOR at the end of each interest period in effect, provided, that with respect to LIBOR interest periods that are longer than three months, interest is payable at three month intervals. The First Lien Term Loan was issued at a discount of $950,000, and this discount is being accreted over the term of the loan, using the effective interest method. The unamortized discount at December 25, 2013 is $910,000.

The First Lien Term Loan requires quarterly principal payments of 0.25% be made commencing March 26, 2014. Obligations under the First Lien Credit Agreement are secured by a first priority lien on substantially all of EPL’s and Intermediate’s assets.

The Revolver provides for a $15 million revolving line of credit. At December 25, 2013, $7.3 million of letters of credit are outstanding and $7.7 million is available to borrow under the revolving line of credit.

Second Lien Credit Agreement

Loans under the Second Lien Credit Agreements bear interest, at an Alternate Base Rate or LIBOR, at EPL’s option, plus an applicable margin. The applicable margin rate under the Second Lien Credit Agreement is 8.50% with respect to LIBOR loans and 7.50% with respect to Alternate Base Rate loans with a 1.00% floor with respect to the LIBOR rate. Interest is due on loan amounts under Alternate Base Rate elections on a monthly basis and on loan amounts bearing interest based on LIBOR at the end of each interest period in effect, provided, that with respect to LIBOR interest periods that are longer than three months, interest is payable at three month intervals. The Second Lien Term Loan was issued at a discount of $1.0 million, and this discount is being accreted over the term of the loan, using the effective interest method. The unamortized discount at December 25, 2013 is $962,000. The Second Lien Term Loan and the related guarantees are secured by a second-priority lien on substantially all of the assets and equity interests of EPL and Intermediate, subject to certain exceptions, which will also secure the First Lien Term Loan on a first-priority basis.

Transaction costs

Transaction costs of $8.1 million were incurred in connection with the October 11, 2013 refinancing and were capitalized and are included in other assets in the accompanying consolidated balance sheets and the related amortization is reflected as a component of interest expense, net in the accompanying consolidated financial statements.

Maturities

Annual principal maturities of the First Lien Term Loan and the Second Lien Term Loan fall due as follows (in thousands):


For the Years Ending	First Lien			Second Lien
December 31, 2014	$	1,900		$	—
December 30, 2015		1,900			—
December 28, 2016		1,900			—
December 27, 2017		1,900			—
December 26, 2018		182,400			—
December 25, 2019		—			100,000
		190,000			100,000
Less: unamortized discount		(910	)		(962	)
Total	$	189,090		$	99,038

Prior Credit Agreement [Member]

CREDIT AGREEMENTS

7. PRIOR CREDIT AGREEMENTS

On July 14, 2011 the Company entered into a credit agreement (“Prior Credit Agreement”) that included a $170 million Senior Secured Term Loan (the “Prior Term Loan”) that was due to mature in July 2017 and a senior secured revolving credit facility of $12.5 million (the “Prior Revolver,” and together with the Term Loan, the “Prior Senior Credit Facility”) that was due to mature in July 2016. EPL also issued $105 million of 17% second priority senior secured notes due January 2018 (“2018 Notes”).

The Prior Credit Agreement was executed with Intermediate as guarantor. The Senior Credit Facility was secured by a first priority lien on substantially all of EPL’s and Intermediate’s assets.

Prior Senior Credit Facility

The Prior Term Loan required quarterly principal payments of $425,000 that commenced on September 28, 2011. The Prior Term Loan bore interest, at an Alternate Base Rate, as defined, or LIBOR, at EPL’s option, plus an applicable margin. The applicable margin rate was 7.75% with respect to electing a LIBOR rate and 6.75% with respect to electing the Alternate Base Rate. There was a 1.50% floor on the LIBOR rate. Interest was due on loan amounts under both LIBOR and Alternate Base Rate elected rates on a monthly basis. The Term Loan was issued at a discount of $5.1 million, and this discount was being accreted over the term of the loan, using the effective interest method.

The Revolver provided for a $12.5 million revolving line of credit. The Revolver bore interest, payable monthly, at an Alternate Base Rate or LIBOR, at EPL’s option, plus an applicable margin. The applicable margin rate was 6.50% with respect to LIBOR and 5.50% with respect to Alternate Base Rate advances. There was a 1.50% floor on the LIBOR rate. Interest was due on loan amounts under both LIBOR and Alternate Base Rate elected rates on a monthly basis.

In conjunction with the October 11, 2013 refinancing of EPL’s debt, call premiums of $3.3 million were incurred in connection with the repurchase of the Prior Senior Credit Facility. In addition, the Company expensed $5.1 million of the remaining unamortized deferred finance costs and wrote off $3.2 million of unamortized discount, associated with the Prior Senior Credit Facility. These costs were expensed and are reflected in loss on early extinguishment of debt in the accompanying consolidated statements of operations.

Second Priority Senior Secured Notes (“2018 Notes”)

The 2018 Notes bore cash interest of 12.5% per annum, which was due semi-annually in January and July of each year, which commenced on January 1, 2012. An additional 4.5% non-cash interest amount accrued on the 2018 Notes, which was added to the principal amount of the 2018 Notes on each interest payment date. The 2018 Notes were issued at a discount of $3.2 million, and this discount was accreted over the term of the notes, using the effective interest rate method. The 2018 Notes were unconditionally guaranteed by Intermediate and each existing and subsequently acquired wholly-owned domestic subsidiary of EPL. The 2018 Notes were due to mature on January 10, 2018.

In conjunction with the October 11, 2013 refinancing of EPL’s debt, call premiums of $4.6 million were incurred in connection with the repurchase of the 2018 Notes. In addition, the Company expensed $3.2 million of the remaining unamortized deferred finance costs and wrote off $2.0 million of the remaining unamortized discount, associated with the Prior Senior Credit Facility. These costs were expensed and are reflected in loss on early extinguishment of debt in the accompanying consolidated statements of operations.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References+ Details

Other Accrued Expenses and Current Liabilities

9 Months Ended

12 Months Ended

Sep. 24, 2014

Dec. 25, 2013

Payables and Accruals [Abstract]

Other Accrued Expenses and Current Liabilities

5. OTHER ACCRUED EXPENSES AND CURRENT LIABILITIES

Other accrued expenses and current liabilities consist of the following, in thousands.


	September 24, 2014		December 25, 2013
Accrued sales and property taxes	$	4,178	$	3,190
TRA payable		4,170		—
Other		5,463		4,635
Total other accrued expenses and current liabilities	$	13,811	$	7,825

8. OTHER ACCRUED EXPENSES AND CURRENT LIABILITIES

Other accrued expenses and current liabilities consist of the following (in thousands):


	December 25, 2013		December 26, 2012
Accrued sales and property taxes	$	3,190	$	3,010
Other		4,635		4,230
Total other accrued expenses and current liabilities	$	7,825	$	7,240

Other Noncurrent Liabilities

9 Months Ended

12 Months Ended

Sep. 24, 2014

Dec. 25, 2013

Payables and Accruals [Abstract]

Other Noncurrent Liabilities

6. OTHER NONCURRENT LIABILITIES

Other noncurrent liabilities consist of the following, in thousands.


	September 24, 2014		December 25, 2013
Deferred rent	$	6,750	$	6,648
TRA payable		35,949		—
Other		1,638		1,396
Total noncurrent liabilities	$	44,337	$	8,044

9. OTHER NONCURRENT LIABILITIES

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


	December 25, 2013		December 26, 2012
Deferred rent	$	6,648	$	7,546
Other		1,396		1,662
Total noncurrent liabilities	$	8,044	$	9,208

INCOME TAXES

12 Months Ended

Dec. 25, 2013

Income Tax Disclosure [Abstract]

INCOME TAXES

10. INCOME TAXES

The provision for income taxes is based on the following components (in thousands):


For the Years Ended	December 25, 2013		December 26, 2012
Current income taxes:
Federal	$	—	$	2
State		30		26
Total current		30		28
Deferred income taxes:
Federal		1,037		1,013
State		334		986
Total deferred		1,371		1,999
	$	1,401	$	2,027

The provision for income taxes differs from the amount computed by applying the federal income tax rate as follows:


For the Years Ended	December 25, 2013			December 26, 2012
Statutory regular federal income tax rate		35.0	%		35.0	%
State tax benefit (net of federal benefit)		5.4			12.7
Change in tax rate		—			(15.5	)
Change in valuation allowance		(43.4	)		(75.9	)
Other		(6.5	)		5.2
Total		(9.5	)%		(38.5	)%

Deferred tax assets and liabilities are recorded for differences between the financial statement and tax basis of the assets and liabilities that will result in taxable or deductible amounts in the future based on enacted laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized.

The Company’s deferred tax assets and liabilities consist of the following (in thousands):


	December 25, 2013			December 26, 2012
Deferred assets:
Capital leases	$	413		$	560
Accrued vacation		621			658
Accrued legal		234			—
Deferred rent		1,898			4,476
Accrued workers’ compensation		1,045			934
Enterprise zone and other credits		530			530
Net operating losses		54,960			47,160
Fixed assets		4,605			3,847
Deferred financing costs		19			431
Other		5,859			4,701
		70,184			63,297
Valuation allowance		(65,110	)		(58,779	)
Net deferred tax assets		5,074			4,518
Deferred liabilities:
Goodwill		(7,357	)		(5,723	)
Trademark		(26,315	)		(25,646	)
Prepaid expense		(570	)		(1,410	)
Other		(2,777	)		(2,313	)
Deferred tax liabilities		(37,019	)		(35,092	)
Net deferred tax liabilities	$	(31,945	)	$	(30,574	)

The deferred tax amounts mentioned above have been classified on the accompanying consolidated balance sheets as follows (in thousands):


	December 25, 2013			December 26, 2012
Current:
Liabilities	$	(322	)	$	(334	)
Noncurrent:
Liabilities		(31,623	)		(30,240	)
	$	(31,945	)	$	(30,574	)

The Company has evaluated the available evidence supporting the realization of its gross deferred tax assets, including the amount and timing of future taxable income, and has determined it is more likely than not that the assets will not be realized. Due to uncertainties surrounding the realizability of the deferred tax assets, the Company continues to maintain a full valuation allowance against its deferred tax assets and the valuation allowance increased by $6.3 million to $65.1 million at December 25, 2013 from $58.8 million at December 26, 2012.

As of December 25, 2013, the Company has federal and state net operating loss carryforwards of $123 million and $136 million, respectively, which expire beginning in 2024 and 2014, respectively. The Company also has state enterprise zone credits and alternative minimum tax credits of $351,000 and $157,000, respectively, which carryforward indefinitely.

The utilization of net operating loss carryforwards may be subject to limitations under provision of the Internal Revenue Code Section 382 and similar state provisions. The net operating loss carryforward includes losses of $0.3 million which are attributable to excess stock option deductions. The benefits related to these net operating losses will be recorded in additional paid-in capital when realized.

Recently enacted tax laws may also affect the tax provision on the Company’s consolidated financial statements. The state of California passed a new law which mandates the use of a single sales factor apportionment formula for tax years beginning on or after January 1, 2013. As a result, the state deferred tax assets were revalued during the year ended December 25, 2013 in order to account for the change in the tax law. As of December 25, 2013, there was a 100% valuation allowance against the state deferred tax asset.

The Company did not have any unrecognized tax benefits during the years ended December 25, 2013 or December 26, 2012.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References+ Details

EMPLOYEE BENEFIT PLANS	12 Months Ended
EMPLOYEE BENEFIT PLANS	Dec. 25, 2013
Postemployment Benefits [Abstract]
EMPLOYEE BENEFIT PLANS	11. EMPLOYEE BENEFIT PLANS The Company sponsors a defined contribution employee benefit plan that permits its employees, subject to certain eligibility requirements, to contribute up to 25% of their qualified compensation to the plan. The Company matches 100% of the employees’ contributions of the first 3% of the employees’ annual qualified compensation, and 50% of the employees’ contributions of the next 2% of the employees’ annual qualified compensation. The Company’s matching contribution immediately fully vests. The Company’s contributions to the plan for the years ended December 25, 2013, and December 26, 2012, were $447,000 and $396,000, respectively.

Stock-Based Compensation

9 Months Ended

12 Months Ended

Sep. 24, 2014

Dec. 25, 2013

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

Stock-Based Compensation

3. STOCK-BASED COMPENSATION

At September 24, 2014, options to purchase 3,554,926 shares of common stock were outstanding, including 2,161,184 vested and 1,393,742 unvested. Unvested options vest over time, or upon our achieving annual financial goals. However, upon a change in control, the board may accelerate vesting. At September 24, 2014, 2,062,442 premium options remained outstanding. For the thirty-nine weeks ended September 24, 2014, there was one exercise of stock options for 739 shares. In connection with the completion of our IPO, we granted options to purchase 223,183 shares of our common stock with an exercise price of $15.00, the IPO price and fair market value as of the date of grant, to selected employees who are not our executive officers. We expect to incur approximately $1.3 million of stock-based compensation expense in connection with these grants, which we will expense over four years.

In addition, in connection with the completion of our IPO, we granted two of our directors restricted grants for 3,333 shares each, equivalent to $50,000 divided by our public offering price. These grants vest based on continued service over three years. Based on our share price when the grants were consummated, we expect to incur approximately $330,000 of stock-based compensation expense as the grants vest.

At September 24, 2014, we had total unrecognized compensation expense of $2.3 million, related to unvested stock options and restricted shares, which we expect to recognize over a weighted-average period of 1.2 years.

12. STOCK-BASED COMPENSATION

As of December 25, 2013 and December 26, 2012, options to purchase 3,338,096 and 3,472,539 shares, respectively, of common stock of the Company were outstanding. Included in the December 25, 2013 amount are 1,709,748 options that are fully vested. The remaining options vest over time or upon the Company’s attaining annual financial goals. However, upon the occurrence of an initial public offering or a change in control of the Company, the vesting may be accelerated as deemed appropriate at the sole discretion of the board. In fiscal 2013 and 2012, the Company granted 535,238 and 2,126,677 options with an exercise price of $5.84 which is greater than the fair value of the common stock on the date of grant. The options generally expire 10 years from the date of grant. As of December 25, 2013, 2,062,448 premium options remain outstanding. In fiscal 2013 and 2012, the Company granted 267,619 and 1,063,343 options with an exercise price equal to the fair value of the common stock on the date of grant. Of the total options granted in fiscal 2013 and 2012, 50% are performance based and vest according to whether certain financial targets are met, and the remaining 50% vest over four and three years, respectively.

Changes in stock options for the years ended December 25, 2013 and December 26, 2012 are as follows:


	Shares			Weighted- Average Exercise Price
Outstanding—December 28, 2011		576,370		$	9.74
Grants		3,190,019			4.77
Exercised		(8,093	)		1.18
Forfeited, cancelled or expired		(285,757	)		9.23
Outstanding—December 26, 2012		3,472,539			5.23
Grants		802,857			5.25
Exercised		—			—
Forfeited, cancelled or expired		(937,300	)		4.98
Outstanding—December 25, 2013		3,338,096		$	5.31
Vested and expected to vest at December 25, 2013		3,338,096		$	5.31
Exercisable at December 25, 2013		1,709,748		$	5.36

Stock options at December 25, 2013 are summarized as follows:


Range of Exercise Prices		Number Outstanding		Weighted- Average Remaining Contractual Life (in Years)		Weighted- Average Exercise Price		Number Exercisable		Weighted- Average Exercise Price
$	1.81 – $ 4.09		1,057,279		8.43	$	2.98		533,551	$	2.69
	5.84 – 10.09		2,157,703		8.32		6.02		1,110,247		6.20
	12.71 – 12.72		123,113		3.02		12.71		65,950		12.71
$	1.81 – $12.72		3,338,096		8.16	$	5.31		1,709,748	$	5.36

The intrinsic value of options outstanding and options exercisable, calculated as the difference between the market value as of December 25, 2013 and the exercise price, are $13.9 million and $7.1 million, respectively.

Options are accounted for as follows:

Employee Options

The Company expenses the estimated fair value of employee stock options and similar awards based on the grant-date fair value of the award. For options that are based on a service requirement, the cost is recognized on a straight-line basis over the period during which an employee is required to provide service, usually the vesting period. The options granted in fiscal 2012 had a three year vesting period while the options granted in fiscal 2013 had a four year vesting period. For options that are based on a performance requirement, the cost is recognized over the period which the performance criteria relate to. The Company has authorized 5,521,037 shares of common stock for issuance in connection with stock options. As of December 25, 2013, 503,124 were available for grant.

In order to meet the fair value measurement objective, the Company utilizes the Black-Scholes option-pricing model to value compensation expense for share-based awards and has developed estimates of various inputs including forfeiture rate, expected term life, expected volatility, and risk-free interest rate. The forfeiture rate is based on historical rates and reduces the compensation expense recognized. The expected term of options granted is derived from the simplified method. The risk-free interest rate is based on the implied yield on a U.S. Treasury constant maturity with a remaining term equal to the expected term of the Company’s employee stock options. Expected volatility is based on the comparative industry entity data. The Company does not anticipate paying any cash dividends in the foreseeable future and therefore uses an expected dividend yield of zero for option valuation. The volatility factor was determined based on four publicly-traded companies which are in the same market category as the Company. The peer companies were selected based on similarity of market capitalization, size and certain operating characteristics. The calculated volatility was established by taking the historical daily closing values prior to grant date, over a period equal to the expected term, for each of the peer companies.

The weighted-average estimated fair value of employee stock options granted during the year ended December 25, 2013 was $1.40 per share using the Black-Scholes model with the following weighted-average assumptions used to value the option grants: Expected volatility of 40.6%; Expected life of 6.25; Risk-free interest rates of 1.15% to 1.99%; and expected dividends—0%.

The weighted-average estimated fair value of employee stock options granted during the year ended December 26, 2012 was $0.60 per share using the Black-Scholes model with the following weighted-average assumptions used to value the option grants: Expected volatility of 39.0%; Expected life—5.75 years; Risk-free interest rates—1.02%; and expected dividends—0%.

During the years ended December 25, 2013 and December 26, 2012, the Company recognized share-based compensation expense of $822,000 and $860,000, respectively. These expenses were included in general and administrative expenses consistent with the salary expense for the related optionees in the accompanying consolidated statements of operations.

As of December 25, 2013, there was total unrecognized compensation expense of $860,000 related to unvested stock options which the Company expects to recognize over a weighted average period of 1.8 years.

The Company has a Stockholders Agreement that provides that, under certain circumstances, certain management holders of shares, including shares acquired from exercise of option awards, can put such shares to the Company at fair market value. Because the events that could trigger the right to put are not within the control of the management holders, such option awards are classified as liabilities only when the condition that could trigger the put right is probable of occurring. As of December 25, 2013, the Company concluded that the contingent events are not probable and therefore the option awards are classified as equity. The Company’s Stockholders Agreement also provides the Company with call rights if a management holder leaves the Company for various reasons. The Company has sufficient authorized capital, has the ability to deliver shares, and does not have a practice of repurchasing shares for cash. Upon the completion of a qualified initial public offering, the related shares will no longer be puttable or callable.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References+ Details

Net Income (Loss) Per Share

9 Months Ended

12 Months Ended

Sep. 24, 2014

Dec. 25, 2013

Earnings Per Share [Abstract]

Net Income (Loss) Per Share

8. NET INCOME PER SHARE

Basic net income per share is calculated using the weighted-average number of shares of common stock outstanding during the thirteen and thirty-nine weeks ended September 24, 2014, and September 25, 2013. Diluted net income per share 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 our basic and diluted net income per share data for the periods indicated, which are in thousands except for per share data.


	Thirteen Weeks Ended				Thirty-Nine Weeks Ended
	September 24, 2014		September 25, 2013		September 24, 2014		September 25, 2013
Numerator:
Net income	$	25,849	$	918	$	37,888	$	1,268
Denominator:
Weighted-average shares outstanding - basic		34,221,829		28,712,622		30,549,979		28,712,622
Weighted-average shares outstanding - diluted		37,171,670		29,564,795		33,499,820		29,564,795
Net income per share - basic	$	0.76	$	0.03	$	1.24	$	0.04
Net income per share - diluted	$	0.70	$	0.03	$	1.13	$	0.04
Anti-dilutive securities not considered in diluted EPS calculation		—		218,356		—		218,356

Below is a reconciliation of basic and diluted share counts.


	Thirteen Weeks Ended				Thirty-Nine Weeks Ended
	September 24, 2014		September 25, 2013		September 24, 2014		September 25, 2013
Weighted-average shares outstanding - basic		34,221,829		28,712,622		30,549,979		28,712,622
Dilutive effect of stock options		2,949,841		852,173		2,949,841		852,173
Weighted-average shares outstanding - diluted		37,171,670		29,564,795		33,499,820		29,564,795

13. NET LOSS PER SHARE

Basic net loss per share is calculated using the weighted average shares of common stock outstanding during the years ended December 25, 2013 and December 26, 2012. Diluted net loss per share is calculated using the weighted average number of common and potentially dilutive common shares outstanding during the period, using the treasury stock method.

For the year ended December 25, 2013, potentially dilutive securities, which consist of options to purchase 1,709,748 shares of common stock at prices ranging from $1.81 to $12.72 were not included in the computation of diluted net loss per share because such inclusion would be antidilutive.

For the year ended December 26, 2012, potentially dilutive securities, which consist of options to purchase 836,402 shares of common stock at prices ranging from $1.81 to $12.72 were not included in the computation of diluted net loss per share because such inclusion would be antidilutive.

The following table sets forth the computation of basic and diluted net loss per share for the periods indicated (in thousands, except for per share data):


For the Years Ended	December 25, 2013			December 26, 2012
Numerator:
Net Loss	$	(16,873	)	$	(7,865	)
Denominator:
Weighted average shares outstanding		28,712,622			28,712,194
Net Loss Per Share	$	(0.59	)	$	(0.27	)

- Definition

The entire disclosure for earnings per share.

+ References+ Details

Commitments and Contingencies	9 Months Ended	12 Months Ended
Commitments and Contingencies	Sep. 24, 2014	Dec. 25, 2013
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	7. COMMITMENTS AND CONTINGENCIES Legal Matters Around February 24, 2014, a former employee filed a class action in the Superior Court of the State of California, County of Orange, against EPL 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 included 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. We were served with the complaint on March 3, 2014. While we intend to vigorously defend against this action, including its class certification, its ultimate outcome is presently not determinable, as it is in a preliminary phase. Thus, we cannot determine the likelihood of an adverse judgment nor a likely range of damages, if any. A settlement or adverse judgment could have a material adverse impact. We are involved in various claims and legal actions that arise in the ordinary course of business. We do not believe that the ultimate resolution of these actions will have a material adverse effect on our financial position, results of operations, liquidity, or capital resources. A significant increase in the number of claims or an increase in amounts payable under successful claims could materially adversely affect our business, financial condition, results of operations or cash flows. Purchasing Commitments We have long-term beverage supply agreements with certain major beverage vendors. Pursuant to the terms of these arrangements, marketing rebates are provided to us and our franchisees from beverage vendors based upon dollar volumes of purchases system-wide, which vary with demand for and the price of syrup. Our contracts extend so far as 2017, and our estimated obligations under them total $19.9 million. We have two supplier contracts for chicken that terminate in December 2014 and January 2015. We entered into these agreements in December 2013 at costs comparable to those of the contracts that preceded them. At September 24, 2014, our estimated obligations under them totaled $7.6 million. Contingent Lease Obligations We are contingently liable for two leases that we assigned to franchisees. The latest lease expires in 2015. At September 24, 2014, our maximum exposure was $52,000, or $45,000, if discounted at our estimated pre-tax cost of debt. In the event of a franchisee default, we could cross-default the franchisee under its franchise agreement. We believe that cross-default provisions reduce our risk of payments, and we have not recorded any liability in our condensed consolidated financial statements related to these liabilities. Employment Agreements We have at-will employment agreements with four of our officers. These agreements provide for minimum salary levels, possible annual adjustments for cost-of-living changes, and incentive bonuses payable under certain conditions. Indemnification Agreements We have entered into indemnification agreements with each of our current directors and executive officers. These agreements require us to indemnify them to the fullest extent permitted under Delaware law against liabilities that may arise by reason of their service to us, and to advance expenses incurred as a result of any proceeding against them where they could be indemnified. We also intend to enter into indemnification agreements with our future directors and executive officers.	14. 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, against EPL 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. The Company was served with the complaint on March 3, 2014. While the Company intends to vigorously defend against this action, including its class certification, the ultimate outcome of the case is presently not determinable as it is in a preliminary phase. Thus, the Company cannot at this time determine the likelihood of an adverse judgment or a likely range of damages in the event of an adverse judgment. Any settlement of or judgment with a negative outcome arising from such lawsuit could have an adverse material impact. The Company is involved in various claims and legal actions that arise in the ordinary course of business. The Company does not believe that the ultimate resolution of these actions will have a material adverse effect on the Company’s financial position, results of operations, liquidity and capital resources. A significant increase in the number of claims or an increase in amounts owing under successful claims could materially adversely affect the Company’s business, 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 into 2017 with an estimated Company obligation totaling $24.3 million. At December 25, 2013, the Company’s total estimated commitment to purchase chicken was $2.4 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 two lease agreements. These leases have various terms, the latest of which expires in 2015. As of December 25, 2013, the potential amount of undiscounted payments the Company could be required to make in the event of non-payment by the primary lessee was $158,000. The present value of these potential payments discounted at the Company’s estimated pre-tax cost of debt at December 25, 2013 was $139,000. 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 agreement in the event of non-payment under the leases. The Company believes 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 consolidated financial statements related to these guarantees. Employment Agreements The Company has employment agreements with four of the officers of the Company on an at will basis. 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. Indemnification Agreements The Company has entered into indemnification agreements with each of the current directors and executive 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 our future directors and executive officers.

- Definition

The entire disclosure for commitments and contingencies.

+ References+ Details

Related Party Transactions	9 Months Ended	12 Months Ended
Related Party Transactions	Sep. 24, 2014	Dec. 25, 2013
Related Party Transactions [Abstract]
Related Party Transactions	9. RELATED PARTY TRANSACTIONS Trimaran Capital, L.L.C., and Freeman Spogli & Co. indirectly beneficially own shares sufficient for majority control over all matters requiring stockholder votes, including elections of directors, mergers, consolidations, acquisitions, sales of all or substantially all of our assets, other decisions affecting our capital structure, amendments to our certificate of incorporation or by-laws, and our winding up and dissolution. Furthermore, so long as our their investment vehicle, owns a majority of our common stock, they can appoint the members of our board of directors. On November 18, 2005, we entered into a Monitoring and Management Services Agreement with Trimaran Fund Management, LLC, providing for annual fees of $500,000 and reasonable expenses. During the thirteen and thirty-nine weeks ended September 24, 2014, and September 25, 2013, $51,000 and $142,000 and $343,000 and $465,000, respectively, were paid under the agreement, and accounted for as general and administrative expenses. In connection with the IPO, we have terminated the agreement.	15. RELATED PARTY TRANSACTIONS Trimaran Capital LLC (“Trimaran”) and Freeman Spogli & Co. (“Freeman Spogli”) indirectly beneficially own shares sufficient for majority control over all matters requiring stockholder votes, including: the election of directors; mergers, consolidations and acquisitions; the sale of all or substantially all of the Company’s assets and other decisions affecting the Company’s capital structure; amendments to the Company’s certificate of incorporation or bylaws; and the Company’s winding up and dissolution. Furthermore, pursuant to the limited liability company operating agreement of LLC, investment funds managed by Trimaran and Freeman Spogli will have the right to instruct LLC to appoint certain members of the board of directors and board committees of the Company, subject to certain conditions. Specifically, provided LLC owns a majority of the Company’s common stock, Freeman Spogli will be able to appoint one member of the board of directors for so long as they hold 5% of the outstanding membership interests of LLC and Trimaran will be able to appoint the remaining members of the board of directors. On November 18, 2005, the Company entered into a Monitoring and Management Services Agreement (the “Agreement”) with Trimaran Fund Management, LLC (“Fund Management”), an affiliate of the majority owner of the Company and of certain directors, which provides for annual fees of $500,000 and reasonable expenses. This Agreement was amended on December 26, 2007 to add an affiliate of FS Equity Partners V, L.P., FS Affiliates V, L.P. (minority shareholders of the Company) as a party to the Agreement. Such party shares in the fees payable under the Agreement. During the years ended December 25, 2013 and December 26, 2012, $624,000 and $612,000, respectively, were paid pursuant to this Agreement. These amounts are included in general and administrative expenses in the accompanying consolidated statements of operations.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References+ Details

STOCK SPLIT AND AUTHORIZATION OF ADDITIONAL SHARES	12 Months Ended
STOCK SPLIT AND AUTHORIZATION OF ADDITIONAL SHARES	Dec. 25, 2013
Equity [Abstract]
STOCK SPLIT AND AUTHORIZATION OF ADDITIONAL SHARES	16. STOCK SPLIT AND AUTHORIZATION OF ADDITIONAL SHARES On July 14, 2014, the Company amended its certificate of incorporation to increase the number of shares the Company is authorized to issue to 200,000,000 shares of common stock, par value $0.01 per share. The amendment of the certificate of incorporation effected an internal recapitalization pursuant to which the Company effected an 8.56381-for-1 stock split on its outstanding common stock. Accordingly, all common share and per share amounts in these consolidated financial statements and the notes thereto have been adjusted to reflect the 8.56381-for-1 stock split as though it had occurred at the beginning of the initial period presented.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

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-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 2

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.3-04)

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

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-Publisher FASB

-Name Accounting Standards Codification

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

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-Name Accounting Standards Codification

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph d

-Article 4

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-Name Accounting Standards Codification

-Topic 505

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-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

+ Details

SCHEDULE 1 CONDENSED FINANCIAL INFORMATION OF REGISTRANT (Parent Company [Member])

12 Months Ended

Dec. 25, 2013

Parent Company [Member]

SCHEDULE 1 CONDENSED FINANCIAL INFORMATION OF REGISTRANT

SCHEDULE 1

CONDENSED FINANCIAL INFORMATION OF REGISTRANT

EL POLLO LOCO HOLDINGS, INC.

PARENT COMPANY BALANCE SHEETS

(Amounts in thousands, except share data)


	December 25, 2013			December 26, 2012
Assets
Current assets:
Cash and cash equivalents	$	4,394		$	4,480
Total current assets		4,394			4,480
Investment in subsidiaries, net		44,142			60,107
Total assets	$	48,536		$	64,587

Liabilities and Stockholders’ Equity
Total liabilities		—			—
Commitments and contingencies
Stockholders’ Equity
Common stock, $0.01 par value—200,000,000 shares authorized; 28,712,622 shares issued and outstanding		287			287
Additional paid-in capital		240,151			239,329
Accumulated deficit		(191,902	)		(175,029	)
Total stockholders’ equity		48,536			64,587
Total liabilities and stockholders’ equity	$	48,536		$	64,587

See notes to consolidated financial statements.

SCHEDULE 1

EL POLLO LOCO HOLDINGS, INC.

PARENT COMPANY STATEMENTS OF OPERATIONS

(Amounts in thousands, except share data)


For the Years Ended	December 25, 2013			December 26, 2012
Revenue
Company-operated restaurant revenue	$	—		$	—
Franchise revenue		—			—
Total revenue		—			—
General and administrative expenses		912			950
Total expenses		912			950
Loss from operations		(912	)		(950	)
Interest income		4			15
Loss before provision for income taxes		(908	)		(935	)
Provision for income taxes		—			—
Equity in earnings of subsidiaries, net of tax		(15,965	)		(6,930	)
Net loss	$	(16,873	)	$	(7,865	)
Net loss per share
Basic and diluted	$	(0.59	)	$	(0.27	)
Weighted average shares used in computing net loss per share
Basic and diluted		28,712,622			28,712,194

See notes to consolidated financial statements.

SCHEDULE 1

EL POLLO LOCO HOLDINGS, INC.

PARENT COMPANY STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY

(Amounts in thousands, except share data)


	Common Stock				Additional Paid-in Capital			Accumulated Deficit			Total Stockholders’ Equity
	Common Stock
	Shares		Amount
Balance, December 28, 2011		28,710,070	$	287	$	238,473		$	(167,164	)	$	71,596
Stock based compensation		—		—		860			—			860
Cash used for net stock option exercises		2,552		—		(4	)		—			(4	)
Net loss attributable to El Pollo Loco Holdings, Inc., and subsidiaries’ common stockholders		—		—		—			(7,865	)		(7,865	)
Balance, December 26, 2012		28,712,622		287		239,329			(175,029	)		64,587
Stock based compensation		—		—		822			—			822
Net loss attributable to El Pollo Loco Holdings, Inc., and subsidiaries’ common stockholders		—		—		—			(16,873	)		(16,873	)
Balance, December 25, 2013		28,712,622	$	287	$	240,151		$	(191,902	)	$	48,536

See notes to consolidated financial statements.

SCHEDULE 1

EL POLLO LOCO HOLDINGS, INC.

PARENT COMPANY STATEMENTS OF CASH FLOWS

(Amounts in thousands)


For the Years Ended	December 25, 2013			December 26, 2012
Cash flows from operating activities
Net loss	$	(16,873	)	$	(7,865	)
Adjustments to reconcile changes in net loss to net cash used in operating activities		16,787			7,790
Net cash used in operating activities		(86	)		(75	)
Decrease in cash and cash equivalents		(86	)		(75	)
Cash and cash equivalents, beginning of year		4,480			4,555
Cash and cash equivalents, end of year	$	4,394		$	4,480

See notes to consolidated financial statements.

SCHEDULE 1

EL POLLO LOCO HOLDINGS, INC.

NOTES TO PARENT COMPANY FINANCIAL STATEMENTS

1. BACKGROUND AND BASIS OF PRESENTATION

The accompanying condensed financial statements include only the accounts of El Pollo Loco Holdings, Inc. (“Holdings”). Holdings is a Delaware corporation headquartered in Costa Mesa, California. Holdings and its direct and indirect subsidiaries are collectively known as the “Company”. Investments in the Company’s subsidiaries are accounted for under the equity method. These parent company financial statements have been prepared in accordance with Rule 12-04 of Regulation S-X, as restricted net assets of the Company’s subsidiaries exceed 25% of the Company’s consolidated net assets as of December 25, 2013.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted since this information is included in the Company’s annual consolidated financial statements included in this registration statement.

2. RESTRICTED NET ASSETS OF SUBSIDIARIES

Holdings has no material assets or operations. Holdings’ direct subsidiary, EPL Intermediate, Inc. (“Intermediate”) guarantees EPL’s credit agreements on a full and unconditional basis and Intermediate has no subsidiaries other than EPL. EPL is a separate and distinct legal entity, has no obligation to make funds available to Intermediate, and currently has no restrictions that limit distributions or dividends to be paid by EPL to Intermediate, which ultimately limit distributions or dividends to Holdings.

EPL may make distributions to Intermediate only under certain restricted circumstances, including, but not limited to, payments of: (i) franchise taxes or other costs of maintaining the corporate existence of Intermediate, (ii) accounting, legal, administrative and operating expenses of Intermediate, up to $250,000 in any 12 month period, and (iii) EPL’s allocable portion of tax liabilities on consolidated tax returns with Intermediate, subject to certain overall amounts.

EPL is also restricted in its dividend payments to Intermediate. These restricted dividend payments include, but are not limited to: (i) dividends payable solely in EPL’s own common stock or other common equity interests, (ii) payments that permit Intermediate to repurchase or redeem qualified capital stock of Intermediate held by present or former officers, directors or employees, not to exceed $1,000,000 in any fiscal year (with unused amounts carried over to the next fiscal year), and (iii) provided that no default or event of default under the credit facilities has occurred, is continuing, or would result therefrom, dividends limited to various absolute ceiling amounts, including an aggregate amount up to $5,000,000 (shared with Intermediate) for dividends not including those paid pursuant to stock options and other benefit plans.

Likewise, Intermediate is restricted in its own dividend payments, with such restrictions including, but not limited to, dividends payable solely in Intermediate’s own common stock or other common equity interests. Intermediate may purchase, redeem, or otherwise acquire equity interests issued by it with the proceeds received by it from the substantially concurrent issue of new shares of its common stock or other common equity interests.

3. COMMITMENTS AND CONTINGENCIES

As of December 25, 2013 and December 26, 2012, El Pollo Holdings, Inc. had no commitments and contingencies, other than those incurred through its direct and indirect subsidiaries.

4. STOCK SPLIT AND AUTHORIZATION OF ADDITIONAL SHARES

On July 14, 2014, the Company amended its certificate of incorporation to increase the number of shares the Company is authorized to issue to 200,000,000 shares of common stock, par value $0.01 per share. The amendment of the certificate of incorporation effected an internal recapitalization pursuant to which the Company effected an 8.56381-for-1 stock split on its outstanding common stock.

Accordingly, all common share and per share amounts in these parent company financial statements and the notes thereto have been adjusted to reflect the 8.56381-for-1 stock split as though it had occurred at the beginning of the initial period presented.

- Definition

The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.

+ References+ Details

Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 24, 2014
Accounting Policies [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	1. 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 known as “we,” “us” or the “Company.” Our activities are conducted principally through our 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 business segment. At September 24, 2014, we operated 166 and franchised 239 El Pollo Loco restaurants. Basis of Presentation We have prepared the accompanying interim unaudited condensed consolidated financial statements pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles in the United States (“GAAP”) for complete financial statements. In our opinion, all adjustments considered necessary for the fair presentation of our results of operations, financial position, and cash flows for the periods presented have been included and are of a normal, recurring nature. The results of operations for interim periods are not necessarily indicative of the results to be expected for a full year. These financial statements should be read in conjunction with the audited financial statements and notes thereto for the year ended December 25, 2013. We use 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 2013, which was a 52-week year, ended on December 25, 2013. Fiscal 2014, which is a 53-week year, will end on December 31, 2014. Because fiscal 2014 is a 53-week year, both revenues and expenses, and other financial and operational figures, may be on an elevated scale compared with 52-week periods both before and after. On July 14, 2014, we amended our certificate of incorporation to increase our authorized share count to 200,000,000 shares of common stock, par value $0.01 per share, and split our stock 8.56381:1. On July 24, 2014, we amended and restated our certificate of incorporation to, among other things, increase our authorized share count to 300,000,000 shares of stock, including 200,000,000 shares of common stock and 100,000,000 shares of preferred stock, each par value $0.01 per share. On July 30, 2014, we completed our initial public offering of 8,214,286 shares of common stock at a price to the public of $15.00 per share (the “IPO”), including 1,071,429 shares sold to the underwriters pursuant to their option to purchase additional shares. After underwriting discounts, commissions, and fees and expenses of IPO offering and distribution, we received net IPO proceeds of approximately $112.3 million. We used these proceeds primarily to repay in whole a $100 million second lien term loan (the “Second Lien Term Loan”). All share and per-share data herein have been adjusted to reflect the 8.56381 for 1 common stock split effected on July 14, 2014 as though it had occurred prior to the earliest data presented. 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 financial statements in conformance with GAAP requires us to make estimates and assumptions that affect (i) the reported amounts of assets and liabilities, and disclosures of contingent assets and liabilities, at the date of the financial statements, and (ii) revenue and expenses during the period reported. Actual results could materially differ from those estimates. Our significant estimates include estimates for (i) impairment of goodwill, intangible assets and plant and equipment, (ii) insurance reserves, (iii) lease termination liabilities, (iv) stock-based compensation, and (v) income tax valuation allowances. Reclassifications Certain comparative prior year amounts in the condensed consolidated financial statements and accompanying notes have been reclassified to conform to the current year presentation. These reclassifications have no effect on previously-reported net income. Liquidity Our principal liquidity requirements are to service our debt and to meet capital expenditure needs. At September 24, 2014, our total debt was $188.7 million. Our ability to make payments on our indebtedness and to fund planned capital expenditures depends on available cash and on our 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 our control. Based on current operations, we believe that our cash flow from operations, available cash of $41.8 million at September 24, 2014, and available borrowings under our $15 million senior secured revolving credit facility (the “Revolver”) (which availability was approximately $7.7 million at September 24, 2014) will be adequate to meet our liquidity needs for the next 12 months. Concentration of Risk We have two suppliers for which amounts due at September 24, 2014, and December 25, 2013, totaled 43% and 45% and 11% and 11%, respectively, of our accounts payable. Purchases from the same suppliers accounted for the majority of our purchases for the periods ended September 24, 2014, and September 25, 2013. Company-operated and franchised restaurants in the greater Los Angeles area generated, in the aggregate, approximately 79% and 80% of revenue for the thirteen weeks ended September 24, 2014, and September 25, 2013 respectively, and approximately 80% for the thirty-nine weeks ended September 24, 2014, and September 25, 2013. Goodwill and Indefinite Lived Intangible Assets Our 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. We do not amortize our goodwill and indefinite lived intangible assets. Upon the sale of a restaurant, we decrement goodwill. The amount of goodwill that we include in the cost basis of the asset sold is determined based on the relative fair value of the reporting unit disposed of as a percentage of the fair value of the reporting unit retained. We perform annual impairment tests for goodwill during the fourth fiscal quarter of each year, or more frequently if impairment indicators arise. We review goodwill for impairment utilizing either a qualitative assessment or a two-step process. If we decide that it is appropriate to perform a qualitative assessment and conclude that the fair value of a reporting unit more likely than not exceeds its carrying value, no further evaluation is necessary. If we perform the two-step process, the first step of the goodwill impairment test is used to identify potential impairment by comparing 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 and the second step of the impairment test is unnecessary. If the carrying amount of a reporting unit exceeds its fair value, the second step is performed to measure the amount of impairment by comparing the carrying amount of the goodwill to a determination of the implied value of the goodwill. If the carrying amount of goodwill is greater than the implied value, an impairment charge is recognized for the difference. We perform 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 its impairment loss. We did not identify any indicators of potential impairment during the thirty-nine weeks ended September 24, 2014, and therefore did not perform any impairment review. *Gain on Sale of Restaurants* On September 24, 2014, we completed an agreement to sell six company-operated restaurants in the greater San Antonio area to AA Pollo, Inc., resulting in cash proceeds of $5.4 million. Goodwill was decremented by $650,000, based on a calculation of the fair value of the restaurants sold as a percentage of the relative fair value of the remainder of the reporting units retained. We recognized a net gain of $2.7 million on this transaction, which is recorded as a gain on sale of restaurants in the accompanying statement of operations. These six restaurants will now be franchised. In addition, in connection with the sale, AA Pollo, Inc., entered into an exclusive development agreement with us to develop and open eight restaurants in the greater San Antonio area. We have also agreed to an additional exclusive franchise development agreement with AA Pollo, Inc., for the development of twelve restaurants in the Houston area. Income Taxes Provision for income taxes, income taxes payable, and deferred income taxes are 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, we assess the probability that our net deferred tax assets, if any, will be recovered. If, after evaluating all of the positive and negative evidence, we conclude that it is more likely than not that some or all of our net deferred tax assets will not be recovered, we provide for a valuation allowance by charging to tax expense to reserve the portion of deferred tax assets that we do not expect to be realized. At December 25, 2013, we maintained a full valuation allowance against our deferred tax assets. After evaluating all of the positive and negative evidence, including our continued profitability and the reduction in interest expense resulting from the 2013 Refinancing (as defined below), our completed initial public offering and the resultant payoff of the Second Lien Term Loan, we concluded that it is more likely than not that our net deferred tax assets will be recovered. As a result, during the quarter ending September 24, 2014, we released our valuation allowance of approximately $65 million. In addition, during the quarter, we applied for various tax credits that resulted in $5.4 million of additional deferred tax assets and tax benefits. We review our filing positions for all open tax years in all U.S. federal and state jurisdictions where we are required to file. When there are uncertainties related to potential income tax benefits, in order to qualify for recognition, the position we take 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, we may not recognize any of the potential tax benefit associated with the position. We recognize 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 our 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 our results of operations, financial position, and cash flows. We recognize interest and penalties related to income tax matters in income tax expense. We had no accrual for interest or penalties at September 24, 2014, or at December 25, 2013, and did not recognize interest or penalties during the thirteen and thirty-nine weeks ended September 24, 2014, and September 25, 2013, respectively, since we had no material unrecognized tax benefits. We do not anticipate material changes in our amount of unrecognized tax benefits within the next twelve months. On July 30, 2014, we entered into an Income Tax Receivable Agreement (the “TRA”). The TRA calls for us to pay to our pre-IPO stockholders 85% of the savings in cash that we realize in our taxes as a result of utilizing our net operating losses and other tax attributes attributable to preceding periods. In connection with the TRA, we have amended our first lien credit agreement (the “First Lien Credit Agreement”) to permit dividend payments to us by our subsidiaries in amounts up to $11 million per fiscal year, not to exceed $33 million in the aggregate, while the First Lien Credit Agreement is outstanding. During the quarter, we incurred a charge of approximately $40 million relating to the present value of our total expected TRA payments. Franchise Development Option Agreement On July 11, 2014, EPL and Trimaran Pollo Partners, L.L.C. (“LLC”) entered into a Franchise Development Option Agreement relating to development of our restaurants in the New York–Newark, NY–NJ–CT–PA Combined Statistical Area (the “Territory”). EPL granted LLC the exclusive option to develop and open fifteen restaurants in the Territory over five years (the “Initial Option”), and, provided that the Initial Option is exercised, the exclusive option to develop and open up to an additional one hundred restaurants in the Territory over ten years. The Franchise Development Option Agreement terminates (i) ten years after execution, or (ii) if the Initial Option is exercised, five years after that exercise. LLC may only exercise the Initial Option if EPL first determines to begin development of company-operated restaurants in the Territory or support the development of the Territory. We have no current intention to begin development in the Territory.

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

9 Months Ended

12 Months Ended

Sep. 24, 2014

Dec. 25, 2013

Accounting Policies [Abstract]

Liquidity

Liquidity

Our principal liquidity requirements are to service our debt and to meet capital expenditure needs. At September 24, 2014, our total debt was $188.7 million. Our ability to make payments on our indebtedness and to fund planned capital expenditures depends on available cash and on our 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 our control. Based on current operations, we believe that our cash flow from operations, available cash of $41.8 million at September 24, 2014, and available borrowings under our $15 million senior secured revolving credit facility (the “Revolver”) (which availability was approximately $7.7 million at September 24, 2014) will be adequate to meet our liquidity needs for the next 12 months.

Liquidity

Basis of Presentation

Basis of Presentation

We have prepared the accompanying interim unaudited condensed consolidated financial statements pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles in the United States (“GAAP”) for complete financial statements. In our opinion, all adjustments considered necessary for the fair presentation of our results of operations, financial position, and cash flows for the periods presented have been included and are of a normal, recurring nature. The results of operations for interim periods are not necessarily indicative of the results to be expected for a full year. These financial statements should be read in conjunction with the audited financial statements and notes thereto for the year ended December 25, 2013.

We use 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 2013, which was a 52-week year, ended on December 25, 2013. Fiscal 2014, which is a 53-week year, will end on December 31, 2014. Because fiscal 2014 is a 53-week year, both revenues and expenses, and other financial and operational figures, may be on an elevated scale compared with 52-week periods both before and after.

On July 14, 2014, we amended our certificate of incorporation to increase our authorized share count to 200,000,000 shares of common stock, par value $0.01 per share, and split our stock 8.56381:1. On July 24, 2014, we amended and restated our certificate of incorporation to, among other things, increase our authorized share count to 300,000,000 shares of stock, including 200,000,000 shares of common stock and 100,000,000 shares of preferred stock, each par value $0.01 per share. On July 30, 2014, we completed our initial public offering of 8,214,286 shares of common stock at a price to the public of $15.00 per share (the “IPO”), including 1,071,429 shares sold to the underwriters pursuant to their option to purchase additional shares. After underwriting discounts, commissions, and fees and expenses of IPO offering and distribution, we received net IPO proceeds of approximately $112.3 million. We used these proceeds primarily to repay in whole a $100 million second lien term loan (the “Second Lien Term Loan”). All share and per-share data herein have been adjusted to reflect the 8.56381 for 1 common stock split effected on July 14, 2014 as though it had occurred prior to the earliest data presented.

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.

Basis of Presentation

Principles of Consolidation

Principles of Consolidation

Use of Estimates

Use of Estimates

The preparation of financial statements in conformance with GAAP requires us to make estimates and assumptions that affect (i) the reported amounts of assets and liabilities, and disclosures of contingent assets and liabilities, at the date of the financial statements, and (ii) revenue and expenses during the period reported. Actual results could materially differ from those estimates. Our significant estimates include estimates for (i) impairment of goodwill, intangible assets and plant and equipment, (ii) insurance reserves, (iii) lease termination liabilities, (iv) stock-based compensation, and (v) income tax valuation allowances.

Use of Estimates

Cash and Cash Equivalents

Cash and Cash Equivalents

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

Restricted Cash

Restricted Cash

The Company’s restricted cash represents cash collateral to one commercial bank for Company credit cards.

Concentration of Risk

Concentration of Risk

We have two suppliers for which amounts due at September 24, 2014, and December 25, 2013, totaled 43% and 45% and 11% and 11%, respectively, of our accounts payable. Purchases from the same suppliers accounted for the majority of our purchases for the periods ended September 24, 2014, and September 25, 2013. Company-operated and franchised restaurants in the greater Los Angeles area generated, in the aggregate, approximately 79% and 80% of revenue for the thirteen weeks ended September 24, 2014, and September 25, 2013 respectively, and approximately 80% for the thirty-nine weeks ended September 24, 2014, and September 25, 2013.

Concentration of Risk

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

Accounts and Other Receivables, Net

Accounts and Other Receivables, Net

Inventories

Inventories

Inventories consist principally of food, beverages and paper supplies and are valued at the lower of average cost or market.

Property and Equipment Owned, Net

Property and Equipment Owned, Net

The estimated useful service lives are as follows:


Buildings			20 years
Land improvements			3 – 30 years
Building improvements			3 – 10 years
Restaurant equipment			3 – 10 years
Other equipment			2 – 10 years
Leasehold improvements			Shorter of useful life or lease term

Goodwill and Indefinite Lived Intangible Assets

Goodwill and Indefinite Lived Intangible Assets

Our 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. We do not amortize our goodwill and indefinite lived intangible assets.

Upon the sale of a restaurant, we decrement goodwill. The amount of goodwill that we include in the cost basis of the asset sold is determined based on the relative fair value of the reporting unit disposed of as a percentage of the fair value of the reporting unit retained.

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

We review goodwill for impairment utilizing either a qualitative assessment or a two-step process. If we decide that it is appropriate to perform a qualitative assessment and conclude that the fair value of a reporting unit more likely than not exceeds its carrying value, no further evaluation is necessary. If we perform the two-step process, the first step of the goodwill impairment test is used to identify potential impairment by comparing 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 and the second step of the impairment test is unnecessary. If the carrying amount of a reporting unit exceeds its fair value, the second step is performed to measure the amount of impairment by comparing the carrying amount of the goodwill to a determination of the implied value of the goodwill. If the carrying amount of goodwill is greater than the implied value, an impairment charge is recognized for the difference.

We perform 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 its impairment loss.

We did not identify any indicators of potential impairment during the thirty-nine weeks ended September 24, 2014, and therefore did not perform any impairment review.

Goodwill and Indefinite Lived Intangible Assets

No impairment was recorded during the years ended December 25, 2013 or December 26, 2012.

Other Intangibles, Net-definite lived

Other Intangibles, Net—definite lived

Definite lived intangible assets consist of the value allocated to the Company’s favorable and unfavorable leasehold interests that resulted from the Acquisition.

Intangible assets and liabilities with a definite life are amortized using the straight-line method over their estimated useful lives as follows:


Favorable leasehold interests		1 to 18 years (remaining lease term)
Unfavorable leasehold interests		1 to 20 years (remaining lease term)

Deferred Financing Fees

Deferred Financing Fees

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

Insurance Reserves

Insurance Reserves

Restaurant and Franchise Revenue

Restaurant and Franchise Revenue

Advertising Costs

Advertising Costs

Preopening Costs

Preopening Costs

Franchise Area Development Fees

Franchise Development Option Agreement

On July 11, 2014, EPL and Trimaran Pollo Partners, L.L.C. (“LLC”) entered into a Franchise Development Option Agreement relating to development of our restaurants in the New York–Newark, NY–NJ–CT–PA Combined Statistical Area (the “Territory”). EPL granted LLC the exclusive option to develop and open fifteen restaurants in the Territory over five years (the “Initial Option”), and, provided that the Initial Option is exercised, the exclusive option to develop and open up to an additional one hundred restaurants in the Territory over ten years. The Franchise Development Option Agreement terminates (i) ten years after execution, or (ii) if the Initial Option is exercised, five years after that exercise. LLC may only exercise the Initial Option if EPL first determines to begin development of company-operated restaurants in the Territory or support the development of the Territory. We have no current intention to begin development in the Territory.

Franchise Area Development Fees

Gift cards

Gift cards

Operating Leases

Operating Leases

Income Taxes

Income Taxes

Provision for income taxes, income taxes payable, and deferred income taxes are 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, we assess the probability that our net deferred tax assets, if any, will be recovered. If, after evaluating all of the positive and negative evidence, we conclude that it is more likely than not that some or all of our net deferred tax assets will not be recovered, we provide for a valuation allowance by charging to tax expense to reserve the portion of deferred tax assets that we do not expect to be realized. At December 25, 2013, we maintained a full valuation allowance against our deferred tax assets. After evaluating all of the positive and negative evidence, including our continued profitability and the reduction in interest expense resulting from the 2013 Refinancing (as defined below), our completed initial public offering and the resultant payoff of the Second Lien Term Loan, we concluded that it is more likely than not that our net deferred tax assets will be recovered. As a result, during the quarter ending September 24, 2014, we released our valuation allowance of approximately $65 million. In addition, during the quarter, we applied for various tax credits that resulted in $5.4 million of additional deferred tax assets and tax benefits.

We review our filing positions for all open tax years in all U.S. federal and state jurisdictions where we are required to file.

When there are uncertainties related to potential income tax benefits, in order to qualify for recognition, the position we take 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, we may not recognize any of the potential tax benefit associated with the position. We recognize 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 our 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 our results of operations, financial position, and cash flows.

We recognize interest and penalties related to income tax matters in income tax expense. We had no accrual for interest or penalties at September 24, 2014, or at December 25, 2013, and did not recognize interest or penalties during the thirteen and thirty-nine weeks ended September 24, 2014, and September 25, 2013, respectively, since we had no material unrecognized tax benefits. We do not anticipate material changes in our amount of unrecognized tax benefits within the next twelve months.

On July 30, 2014, we entered into an Income Tax Receivable Agreement (the “TRA”). The TRA calls for us to pay to our pre-IPO stockholders 85% of the savings in cash that we realize in our taxes as a result of utilizing our net operating losses and other tax attributes attributable to preceding periods. In connection with the TRA, we have amended our first lien credit agreement (the “First Lien Credit Agreement”) to permit dividend payments to us by our subsidiaries in amounts up to $11 million per fiscal year, not to exceed $33 million in the aggregate, while the First Lien Credit Agreement is outstanding. During the quarter, we incurred a charge of approximately $40 million relating to the present value of our total expected TRA payments.

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.

The tax years subject to examination by major tax jurisdictions include the years 2010 and forward by the U.S. Internal Revenue Service, and the years 2009 and forward for various states.

Fair Value Measurements

Fair Value Measurements

•

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

•

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

Fair Value of Financial Instruments

Fair Value of Financial Instruments

Stock Based Compensation

Stock Based Compensation

Earnings per share

Earnings per share

Recent Accounting Pronouncements

Recent Accounting Pronouncements

Reclassifications

Reclassifications

Certain comparative prior year amounts in the condensed consolidated financial statements and accompanying notes have been reclassified to conform to the current year presentation. These reclassifications have no effect on previously-reported net income.

Reclassifications

Certain reclassifications were made to the prior year consolidated financial statements to conform to current year presentation.

Gain on Sale of Restaurants

Gain on Sale of Restaurants

On September 24, 2014, we completed an agreement to sell six company-operated restaurants in the greater San Antonio area to AA Pollo, Inc., resulting in cash proceeds of $5.4 million. Goodwill was decremented by $650,000, based on a calculation of the fair value of the restaurants sold as a percentage of the relative fair value of the remainder of the reporting units retained. We recognized a net gain of $2.7 million on this transaction, which is recorded as a gain on sale of restaurants in the accompanying statement of operations. These six restaurants will now be franchised. In addition, in connection with the sale, AA Pollo, Inc., entered into an exclusive development agreement with us to develop and open eight restaurants in the greater San Antonio area. We have also agreed to an additional exclusive franchise development agreement with AA Pollo, Inc., for the development of twelve restaurants in the Houston area.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 25, 2013

Accounting Policies [Abstract]

Summary of Estimated Useful Service Lives

The estimated useful service lives are as follows:


Buildings			20 years
Land improvements			3 – 30 years
Building improvements			3 – 10 years
Restaurant equipment			3 – 10 years
Other equipment			2 – 10 years
Leasehold improvements			Shorter of useful life or lease term

Intangible Assets and Liabilities Estimated Useful Lives

Intangible assets and liabilities with a definite life are amortized using the straight-line method over their estimated useful lives as follows:


Favorable leasehold interests		1 to 18 years (remaining lease term)
Unfavorable leasehold interests		1 to 20 years (remaining lease term)

Property and Equipment (Tables)

9 Months Ended

12 Months Ended

Sep. 24, 2014

Dec. 25, 2013

Property, Plant and Equipment [Abstract]

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

Below are costs and related accumulated depreciation and amortization of major classes of property, in thousands.


	September 24, 2014			December 25, 2013
Land	$	12,323		$	13,186
Buildings and improvements		86,985			78,181
Other property and equipment		48,813			46,079
Construction in progress		5,449			815
		153,570			138,261
Less: accumulated depreciation and amortization		(73,764	)		(69,620	)
	$	79,806		$	68,641

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


	December 25, 2013			December 26, 2012
Land	$	13,186		$	13,186
Buildings and improvements		78,181			71,468
Other property and equipment		46,079			42,868
Construction in progress		815			690
		138,261			128,212
Less: accumulated depreciation and amortization		(69,620	)		(63,404)
	$	68,641		$	64,808

GOODWILL AND OTHER INTANGIBLE ASSETS AND LIABILITIES (Tables)

12 Months Ended

Dec. 25, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Change in Goodwill

Changes in goodwill consist of the following (in thousands):


	December 25, 2013			December 26, 2012
Balance at beginning of year	$	249,924		$	249,924
Restaurant disposition		(600	)		—
Balance at end of year	$	249,324		$	249,924

Schedule of Domestic Trademarks

Domestic trademarks consist of the following (in thousands):


	December 25, 2013			December 26, 2012
Beginning balance	$	120,700		$	120,700
Accumulated impairment charges		(58,812	)		(58,812	)
Ending balance	$	61,888		$	61,888

Schedule of Intangible Assets Subject to Amortization

Other intangible assets subject to amortization consist of the following (in thousands):


	December 25, 2013			December 26, 2012
Favorable leasehold interest	$	6,038		$	6,038
Less: accumulated amortization		(5,104	)		(4,932	)
Total favorable leasehold interest, net	$	934		$	1,106
Unfavorable leasehold interest	$	(9,156	)	$	(9,156	)
Less: accumulated amortization		7,229			6,844
Unfavorable leasehold interest liability, net	$	(1,927	)	$	(2,312	)

Schedule of Estimated Net Amortization


For the Years Ending	Favorable Leasehold Interest		Unfavorable Leasehold Interest
December 31, 2014	$	156	$	(383	)
December 30, 2015		140		(296	)
December 28, 2016		130		(228	)
December 27, 2017		106		(225	)
December 26, 2018		97		(144	)
Thereafter		305		(651	)
Total	$	934	$	(1,927	)

LEASES (Tables)

12 Months Ended

Dec. 25, 2013

Leases [Abstract]

Schedule of Future Lease Obligation

Information regarding the Company’s future lease obligations at December 25, 2013 is as follows (in thousands):


	Capital Leases					Operating Leases
For the Years Ending	Minimum Lease Payments			Minimum Sublease Income		Minimum Lease Payments		Minimum Sublease Income
December 31, 2014	$	416		$	115	$	18,645	$	1,004
December 30, 2015		320			72		17,203		704
December 28, 2016		258			72		15,982		595
December 27, 2017		199			28		15,431		511
December 26, 2018		172			—		13,851		354
Thereafter		249			—		78,248		116
Total		1,614		$	287	$	159,360	$	3,284
Less: imputed interest (11.0% to 14.8%)		(500	)
Present value of capital lease obligations		1,114
Less: current maturities		(267	)
Noncurrent portion	$	847

Schedule of Net Rent Expense

Net rent expense is as follows (in thousands):


For the Years Ended	December 25, 2013			December 26, 2012
Base rent	$	18,732		$	18,331
Contingent rent		491			418
Less: sublease income		(3,602	)		(3,489	)
Net rent expense	$	15,621		$	15,260

Schedule of Minimum Future Rental Income


For the Years Ending
December 31, 2014	$	244
December 30, 2015		215
December 28, 2016		101
December 27, 2017		84
December 26, 2018		84
Total future minimum rental income	$	728

CREDIT AGREEMENTS (Tables)

12 Months Ended

Dec. 25, 2013

Debt Disclosure [Abstract]

Schedule of Anual Principal Maturity

Annual principal maturities of the First Lien Term Loan and the Second Lien Term Loan fall due as follows (in thousands):


For the Years Ending	First Lien			Second Lien
December 31, 2014	$	1,900		$	—
December 30, 2015		1,900			—
December 28, 2016		1,900			—
December 27, 2017		1,900			—
December 26, 2018		182,400			—
December 25, 2019		—			100,000
		190,000			100,000
Less: unamortized discount		(910	)		(962	)
Total	$	189,090		$	99,038

Other Accrued Expenses and Current Liabilities (Tables)

9 Months Ended

12 Months Ended

Sep. 24, 2014

Dec. 25, 2013

Payables and Accruals [Abstract]

Schedule of Other Accrued Expenses and Current Liabilities

Other accrued expenses and current liabilities consist of the following, in thousands.


	September 24, 2014		December 25, 2013
Accrued sales and property taxes	$	4,178	$	3,190
TRA payable		4,170		—
Other		5,463		4,635
Total other accrued expenses and current liabilities	$	13,811	$	7,825

Other accrued expenses and current liabilities consist of the following (in thousands):


	December 25, 2013		December 26, 2012
Accrued sales and property taxes	$	3,190	$	3,010
Other		4,635		4,230
Total other accrued expenses and current liabilities	$	7,825	$	7,240

Other Noncurrent Liabilities (Tables)

9 Months Ended

12 Months Ended

Sep. 24, 2014

Dec. 25, 2013

Payables and Accruals [Abstract]

Schedule of Other Noncurrent Liabilities

Other noncurrent liabilities consist of the following, in thousands.


	September 24, 2014		December 25, 2013
Deferred rent	$	6,750	$	6,648
TRA payable		35,949		—
Other		1,638		1,396
Total noncurrent liabilities	$	44,337	$	8,044

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


	December 25, 2013		December 26, 2012
Deferred rent	$	6,648	$	7,546
Other		1,396		1,662
Total noncurrent liabilities	$	8,044	$	9,208

INCOME TAXES (Tables)

12 Months Ended

Dec. 25, 2013

Income Tax Disclosure [Abstract]

Schedule of Provision of Income Taxes

The provision for income taxes is based on the following components (in thousands):


For the Years Ended	December 25, 2013		December 26, 2012
Current income taxes:
Federal	$	—	$	2
State		30		26
Total current		30		28
Deferred income taxes:
Federal		1,037		1,013
State		334		986
Total deferred		1,371		1,999
	$	1,401	$	2,027

Schedule of Effective Income Tax rate

The provision for income taxes differs from the amount computed by applying the federal income tax rate as follows:


For the Years Ended	December 25, 2013			December 26, 2012
Statutory regular federal income tax rate		35.0	%		35.0	%
State tax benefit (net of federal benefit)		5.4			12.7
Change in tax rate		—			(15.5	)
Change in valuation allowance		(43.4	)		(75.9	)
Other		(6.5	)		5.2
Total		(9.5	)%		(38.5	)%

Schedule of Deferred Tax Assets and Liabilities

The Company’s deferred tax assets and liabilities consist of the following (in thousands):


	December 25, 2013			December 26, 2012
Deferred assets:
Capital leases	$	413		$	560
Accrued vacation		621			658
Accrued legal		234			—
Deferred rent		1,898			4,476
Accrued workers’ compensation		1,045			934
Enterprise zone and other credits		530			530
Net operating losses		54,960			47,160
Fixed assets		4,605			3,847
Deferred financing costs		19			431
Other		5,859			4,701
		70,184			63,297
Valuation allowance		(65,110	)		(58,779	)
Net deferred tax assets		5,074			4,518
Deferred liabilities:
Goodwill		(7,357	)		(5,723	)
Trademark		(26,315	)		(25,646	)
Prepaid expense		(570	)		(1,410	)
Other		(2,777	)		(2,313	)
Deferred tax liabilities		(37,019	)		(35,092	)
Net deferred tax liabilities	$	(31,945	)	$	(30,574	)

Schedule of Deferred Tax Assets and Liabilities Classification on Balance Sheet

The deferred tax amounts mentioned above have been classified on the accompanying consolidated balance sheets as follows (in thousands):


	December 25, 2013			December 26, 2012
Current:
Liabilities	$	(322	)	$	(334	)
Noncurrent:
Liabilities		(31,623	)		(30,240	)
	$	(31,945	)	$	(30,574	)

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 25, 2013

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

Stock Option Activity

Changes in stock options for the years ended December 25, 2013 and December 26, 2012 are as follows:


	Shares			Weighted- Average Exercise Price
Outstanding—December 28, 2011		576,370		$	9.74
Grants		3,190,019			4.77
Exercised		(8,093	)		1.18
Forfeited, cancelled or expired		(285,757	)		9.23
Outstanding—December 26, 2012		3,472,539			5.23
Grants		802,857			5.25
Exercised		—			—
Forfeited, cancelled or expired		(937,300	)		4.98
Outstanding—December 25, 2013		3,338,096		$	5.31
Vested and expected to vest at December 25, 2013		3,338,096		$	5.31
Exercisable at December 25, 2013		1,709,748		$	5.36

Stock Options By Range of Exercise Prices

Stock options at December 25, 2013 are summarized as follows:


Range of Exercise Prices		Number Outstanding		Weighted- Average Remaining Contractual Life (in Years)		Weighted- Average Exercise Price		Number Exercisable		Weighted- Average Exercise Price
$	1.81 – $ 4.09		1,057,279		8.43	$	2.98		533,551	$	2.69
	5.84 – 10.09		2,157,703		8.32		6.02		1,110,247		6.20
	12.71 – 12.72		123,113		3.02		12.71		65,950		12.71
$	1.81 – $12.72		3,338,096		8.16	$	5.31		1,709,748	$	5.36

Net Income (Loss) Per Share (Tables)

9 Months Ended

12 Months Ended

Sep. 24, 2014

Dec. 25, 2013

Earnings Per Share [Abstract]

Computation of Basic and Diluted Net Loss per Share

Below are our basic and diluted net income per share data for the periods indicated, which are in thousands except for per share data.


	Thirteen Weeks Ended				Thirty-Nine Weeks Ended
	September 24, 2014		September 25, 2013		September 24, 2014		September 25, 2013
Numerator:
Net income	$	25,849	$	918	$	37,888	$	1,268
Denominator:
Weighted-average shares outstanding - basic		34,221,829		28,712,622		30,549,979		28,712,622
Weighted-average shares outstanding - diluted		37,171,670		29,564,795		33,499,820		29,564,795
Net income per share - basic	$	0.76	$	0.03	$	1.24	$	0.04
Net income per share - diluted	$	0.70	$	0.03	$	1.13	$	0.04
Anti-dilutive securities not considered in diluted EPS calculation		—		218,356		—		218,356

The following table sets forth the computation of basic and diluted net loss per share for the periods indicated (in thousands, except for per share data):


For the Years Ended	December 25, 2013			December 26, 2012
Numerator:
Net Loss	$	(16,873	)	$	(7,865	)
Denominator:
Weighted average shares outstanding		28,712,622			28,712,194
Net Loss Per Share	$	(0.59	)	$	(0.27	)

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
	September 24, 2014		September 25, 2013		September 24, 2014		September 25, 2013
Weighted-average shares outstanding - basic		34,221,829		28,712,622		30,549,979		28,712,622
Dilutive effect of stock options		2,949,841		852,173		2,949,841		852,173
Weighted-average shares outstanding - diluted		37,171,670		29,564,795		33,499,820		29,564,795

Description of Business - Additional Information (Detail)	9 Months Ended	12 Months Ended	0 Months Ended	12 Months Ended
	Sep. 24, 2014 Segment	Dec. 25, 2013 Segment	Apr. 22, 2014 Subsequent Event [Member]	Dec. 25, 2013 Philippines [Member] Restaurants	Sep. 24, 2014 Entity Operated Units [Member] Restaurants	Dec. 25, 2013 Entity Operated Units [Member] Restaurants	Dec. 25, 2013 Entity Operated Units [Member] The Greater Los Angeles Area [Member] Restaurants	Sep. 24, 2014 Franchised Units [Member] Restaurants	Dec. 25, 2013 Franchised Units [Member] Restaurants	Dec. 25, 2013 Franchised Units [Member] The Greater Los Angeles Area [Member] Restaurants	Nov. 17, 2005 Chicken Acquisition Corp [Member]
Description Of Business [Line Items]
Number of operating segments	1	1
Number of restaurants				2	166	168	133	239	233	136
License expiration year				2016
Ownership interest											99.50%
Date of reorganization			Apr. 22, 2014
Reorganization terms			("Old Holdings") entered into the following reorganization transactions (i) Old Holdings merged with and into CSC with CSC continuing as the surviving corporation; (ii) CSC merged with and into CAC with CAC continuing as the surviving corporation and (iii) CAC renamed itself El Pollo Loco Holdings, Inc.
Distributions restriction to intermediate, description		EPL may make distributions to Intermediate only under certain restricted circumstances, including, but not limited to, payments of (i) franchise taxes or other costs of maintaining the corporate existence of Intermediate, (ii) accounting, legal, administrative and operating expenses of Intermediate, up to $250,000 in any 12 month period, and (iii) EPL's allocable portion of tax liabilities on consolidated tax returns with Intermediate, subject to certain overall amounts.
Restricted dividend payments, description		These restricted dividend payments include, but are not limited to: (i) dividends payable solely in EPL’s own common stock or other common equity interests, (ii) payments that permit Intermediate to repurchase or redeem qualified capital stock of Intermediate held by present or former officers, directors or employees, not to exceed $1,000,000 in any fiscal year (with unused amounts carried over to the next fiscal year), and (iii) provided that no default or event of default under the credit facilities has occurred, is continuing, or would result therefrom, dividends limited to various absolute ceiling amounts, including an aggregate amount up to $5,000,000 (shared with Intermediate) for dividends not including those paid pursuant to stock options and other benefit plans.

Summary of Significant Accounting Policies - Additional Information (Detail) (USD $)	0 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended						0 Months Ended		9 Months Ended	12 Months Ended		0 Months Ended		12 Months Ended				0 Months Ended		12 Months Ended				3 Months Ended		9 Months Ended		12 Months Ended					9 Months Ended	0 Months Ended	9 Months Ended	0 Months Ended		0 Months Ended		12 Months Ended	0 Months Ended	12 Months Ended			12 Months Ended					12 Months Ended											12 Months Ended
	Jul. 30, 2014	Jul. 14, 2014	Sep. 24, 2014	Sep. 25, 2013	Sep. 24, 2014 Segment	Sep. 25, 2013	Dec. 25, 2013 Segment	Dec. 26, 2012	Jul. 30, 2014	Jul. 24, 2014	Jul. 14, 2014	Dec. 28, 2011	Jul. 30, 2014 Over-Allotment Option [Member]	Jul. 30, 2014 Second Lien Term Loan [Member]	Sep. 24, 2014 Supplier Concentration Risk [Member] Supplier	Dec. 25, 2013 Supplier Concentration Risk [Member] Supplier	Dec. 26, 2012 Supplier Concentration Risk [Member] Supplier	Sep. 24, 2014 Supplier One [Member] Accounts Payable [Member] Supplier Concentration Risk [Member]	Dec. 25, 2013 Supplier One [Member] Accounts Payable [Member] Supplier Concentration Risk [Member]	Dec. 25, 2013 Supplier One [Member] Accounts Payable [Member] Supplier Concentration Risk [Member]	Dec. 26, 2012 Supplier One [Member] Accounts Payable [Member] Supplier Concentration Risk [Member]	Dec. 25, 2013 Supplier One [Member] Purchased [Member] Supplier Concentration Risk [Member]	Dec. 26, 2012 Supplier One [Member] Purchased [Member] Supplier Concentration Risk [Member]	Sep. 24, 2014 Supplier Two [Member] Accounts Payable [Member] Supplier Concentration Risk [Member]	Dec. 25, 2013 Supplier Two [Member] Accounts Payable [Member] Supplier Concentration Risk [Member]	Dec. 25, 2013 Supplier Two [Member] Accounts Payable [Member] Supplier Concentration Risk [Member]	Dec. 26, 2012 Supplier Two [Member] Accounts Payable [Member] Supplier Concentration Risk [Member]	Dec. 25, 2013 Supplier Two [Member] Purchased [Member] Supplier Concentration Risk [Member]	Dec. 26, 2012 Supplier Two [Member] Purchased [Member] Supplier Concentration Risk [Member]	Sep. 24, 2014 The Greater Los Angeles Area [Member] Revenue [Member] Geographic Concentration Risk [Member]	Sep. 25, 2013 The Greater Los Angeles Area [Member] Revenue [Member] Geographic Concentration Risk [Member]	Sep. 24, 2014 The Greater Los Angeles Area [Member] Revenue [Member] Geographic Concentration Risk [Member]	Sep. 25, 2013 The Greater Los Angeles Area [Member] Revenue [Member] Geographic Concentration Risk [Member]	Dec. 25, 2013 The Greater Los Angeles Area [Member] Revenue [Member] Geographic Concentration Risk [Member]	Dec. 26, 2012 The Greater Los Angeles Area [Member] Revenue [Member] Geographic Concentration Risk [Member]	Dec. 25, 2013 First Lien Credit Agreement [Member]	Sep. 24, 2014 First Lien Credit Agreement [Member] Senior Secured Revolving Credit Facility [Member]	Dec. 25, 2013 First Lien Credit Agreement [Member] Senior Secured Revolving Credit Facility [Member]	Sep. 24, 2014 AA Pollo, Inc. [Member] Restaurants	Jul. 11, 2014 Trimaran Fund Management, LLC [Member] Franchise Development Agreement [Member]	Sep. 24, 2014 Trimaran Fund Management, LLC [Member] Franchise Development Agreement [Member]	Jul. 11, 2014 Trimaran Fund Management, LLC [Member] Initial Option [Member]	Jul. 11, 2014 Trimaran Fund Management, LLC [Member] Initial Option [Member] Restaurants	Jul. 11, 2014 Trimaran Fund Management, LLC [Member] Additional Option [Member]	Jul. 11, 2014 Trimaran Fund Management, LLC [Member] Additional Option [Member] Restaurants	Dec. 25, 2013 Maximum [Member]	Jul. 30, 2014 Maximum [Member] First Lien Credit Agreement [Member]	Dec. 25, 2013 Minimum [Member]	Sep. 24, 2014 San Antonio Area [Member] AA Pollo, Inc. [Member] Franchise Development Agreement [Member] Restaurants	Sep. 24, 2014 Houston Area [Member] AA Pollo, Inc. [Member] Franchise Development Agreement [Member] Restaurants	Dec. 25, 2013 Indefinite-lived Intangible Assets [Member]	Dec. 26, 2012 Indefinite-lived Intangible Assets [Member]	Dec. 25, 2013 Building [Member]	Dec. 26, 2012 Building [Member]	Dec. 25, 2013 Additional [Member]	Dec. 25, 2013 Interest Expense [Member]	Dec. 26, 2012 Interest Expense [Member]	Dec. 25, 2013 General and Administrative Expense [Member]	Dec. 26, 2012 General and Administrative Expense [Member]	Dec. 25, 2013 Area Development Fees [Member]	Dec. 26, 2012 Area Development Fees [Member]	Dec. 25, 2013 Other Assets [Member]	Dec. 26, 2012 Other Assets [Member]	Sep. 24, 2014 Entity Operated Units [Member] Restaurants	Dec. 25, 2013 Entity Operated Units [Member] Restaurants	Dec. 25, 2013 Entity Operated Units [Member] The Greater Los Angeles Area [Member] Restaurants	Dec. 25, 2013 Franchised Units [Member] Restaurants	Dec. 26, 2012 Franchised Units [Member]	Sep. 24, 2014 Franchised Units [Member] Restaurants	Dec. 25, 2013 Franchised Units [Member] The Greater Los Angeles Area [Member] Restaurants
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Total amount of outstanding debt			$ 188,700,000		$ 188,700,000		$ 289,200,000																													$ 189,090,000
Cash available			41,825,000	22,418,000	41,825,000	22,418,000	17,015,000	21,487,000				18,991,000
Amount of borrowings available																																					7,700,000	7,700,000
Number of suppliers															2	2	2
Percentage of concentration																		43.00%	45.00%	45.00%	51.00%	31.00%	13.00%	11.00%	11.00%	11.00%	13.00%	24.00%	15.00%	79.00%	80.00%	80.00%	80.00%	80.00%	81.00%
Capitalized cost							500,000																																														0	0
Asset impairment charges							27,000	42,000																																											0	0
Deferred financing fees net of accumulated amortization																																																														7,800,000	10,000,000
Amortization expense for deferred financing costs					1,173,000	1,538,000	2,007,000	2,118,000																																																2,007,000	2,118,000
Loss on early extinguishment of debt							8,400,000
Accrued insurance			3,946,000		3,946,000		3,597,000	3,153,000
Expense for payroll and benefits reserves							6,912,000	8,361,000
Promotional allowances amount							5,700,000	4,000,000
Initial franchise revenue							521,000	186,000
Advertising expense							11,900,000	11,200,000
Advertising revenue																																																																			15,800,000	14,100,000
Percentage of monthly franchise fee																																														5.00%		4.00%
Accrued advertising			868,000		868,000		265,000	257,000																																															119,000
Preopening costs																																																										201,000	320,000
Unrecognized area development fees																																																												90,000	210,000
Unrecognized tax benefits, accrual of interest or penalties			0		0		0
Unrecognized tax benefits, interest or penalties expenses			0	0	0	0	0	0
Number of restaurants																																											15		100				8	12														166	168	133	233		239	136
Number of operating segments					1		1
Common stock, shares authorized			200,000,000		200,000,000		200,000,000	200,000,000		200,000,000	200,000,000
Common stock, par value			$ 0.01		$ 0.01		$ 0.01	$ 0.01		$ 0.01	$ 0.01
Stock split ratio		8.56381
Shares of stock authorized										300,000,000
Preferred stock, shares authorized			100,000,000		100,000,000		100,000,000			100,000,000
Preferred stock, par value			$ 0.01		$ 0.01		$ 0.01			$ 0.01
Common stock issued under IPO	8,214,286												1,071,429
Common stock sale price, per share									$ 15.00
Proceeds from issuance initial public offering	112,300,000
Payment of second lien term loan														100,000,000
Stock split effective date	Jul. 14, 2014
Revolving line of credit																																					15,000,000	15,000,000
Number of restaurants sold																																							6
Cash proceeds from sale of restaurants					5,435,000	15,000	1,348,000
Goodwill					(650,000)
Gain on sale of restaurant			2,658,000		2,658,000		400,000
Increase (decrease) in valuation allowance			65,000,000				(6,300,000)
Additional deferred tax asset and tax benefit			5,400,000
Percentage of cash savings in taxes realized as a result of utilizing net operating losses payable to pre-IPO stockholders	85.00%
Dividends receivable from subsidiaries per fiscal year																																															11,000,000
Total dividends receivable from subsidiaries																																															33,000,000
Charge relating to present value of total expected TRA payments			$ 40,119,000		$ 40,119,000
Number of years available under plan																																										5 years		10 years
Related party agreement, termination period																																								10 years
Related party agreement, termination description																																									The Franchise Development Option Agreement terminates (i) ten years after execution, or (ii) if the Initial Option is exercised, five years after that exercise.

Summary of Estimated Useful Service Lives (Detail)	12 Months Ended
Summary of Estimated Useful Service Lives (Detail)	Dec. 25, 2013
Building [Member]
Property, Plant and Equipment [Line Items]
Estimated useful service lives	20 years
Land Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful service lives	3 years
Land Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful service lives	30 years
Building and Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful service lives	3 years
Building and Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful service lives	10 years
Restaurant Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful service lives	3 years
Restaurant Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful service lives	10 years
Other Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful service lives	2 years
Other Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful service lives	10 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful service lives	Shorter of useful life or lease term

Intangible Assets and Liabilities Estimated Useful Lives (Detail)	12 Months Ended
	Dec. 25, 2013
Minimum [Member] \| Favorable Leasehold Interest [Member]
Finite-Lived Intangible Assets [Line Items]
Finite live intangible asset, useful life	1 year
Minimum [Member] \| Unfavorable Leasehold Interest [Member]
Finite-Lived Intangible Assets [Line Items]
Finite live intangible asset, useful life	1 year
Maximum [Member] \| Favorable Leasehold Interest [Member]
Finite-Lived Intangible Assets [Line Items]
Finite live intangible asset, useful life	18 years
Maximum [Member] \| Unfavorable Leasehold Interest [Member]
Finite-Lived Intangible Assets [Line Items]
Finite live intangible asset, useful life	20 years

Property and Equipment - Schedule of Costs and Related Accumulated Depreciation and Amortization of Major Classes of Property (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 24, 2014	Dec. 25, 2013	Dec. 26, 2012
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 153,570	$ 138,261	$ 128,212
Less: accumulated depreciation and amortization	(73,764)	(69,620)	(63,404)
Property and equipment, net	79,806	68,641	64,808
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	12,323	13,186	13,186
Buildings and Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	86,985	78,181	71,468
Other Property and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	48,813	46,079	42,868
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 5,449	$ 815	$ 690

Property and Equipment - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 24, 2014	Sep. 25, 2013	Sep. 24, 2014	Sep. 25, 2013	Dec. 25, 2013	Dec. 26, 2012
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 2,900,000	$ 2,600,000	$ 8,300,000	$ 7,600,000	$ 10,200,000	$ 9,500,000
Gross value of assets under capital leases	1,884,000		1,884,000		1,884,000	1,937,000
Accumulated depreciation of assets under capital leases	1,703,000		1,703,000		1,703,000	1,693,000
Capital expenditures	8,600,000		19,000,000		11,300,000
Capital expenditures for restaurant remodeling	2,200,000		7,600,000		9,000,000
Capital expenditures for new restaurants	5,000,000		8,100,000		2,300,000
Capital expenditures for other corporate capital requirements	$ 1,400,000		$ 3,300,000

Goodwill and Other Intangible Assets and Liabilities - Schedule of Goodwill (Detail) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 25, 2013	Sep. 24, 2014	Dec. 28, 2011
Goodwill and Intangible Assets Disclosure [Abstract]
Balance at beginning of year	$ 249,924	$ 248,674	$ 249,924
Restaurant disposition	(600)
Balance at end of year	$ 249,324	$ 248,674	$ 249,924

Goodwill and Other Intangible assets and Liabilities - Additional Information (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended	9 Months Ended		12 Months Ended
	Sep. 24, 2014	Sep. 24, 2014	Sep. 25, 2013	Dec. 25, 2013
Schedule Of Intangible Assets And Goodwill [Line Items]
Proceeds from sale of restaurant		$ 5,435	$ 15	$ 1,348
Restaurant disposition, decrease in goodwill				600
Gain on sale of restaurant	$ 2,658	$ 2,658		$ 400
Favorable Leasehold Interest [Member]
Schedule Of Intangible Assets And Goodwill [Line Items]
Intangible asset subject to amortization, weighted average amortization period				4 years
Unfavorable Leasehold Interest [Member]
Schedule Of Intangible Assets And Goodwill [Line Items]
Intangible asset subject to amortization, weighted average amortization period				9 years

Goodwill and Other Intangible Assets and Liabilities - Schedule of Domestic Trademarks (Detail) (Trademarks [Member], USD $) In Thousands, unless otherwise specified	Dec. 25, 2013	Dec. 26, 2012
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Beginning balance	$ 120,700	$ 120,700
Accumulated impairment charges	(58,812)	(58,812)
Ending balance	$ 61,888	$ 61,888

Goodwill and Other Intangible Assets and Liabilities - Schedule of Intangible Assets Subject to Amortization (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 25, 2013	Dec. 26, 2012
Favorable Leasehold Interest [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible asset subject to amortization, gross	$ 6,038	$ 6,038
Less: accumulated amortization	(5,104)	(4,932)
Intangible asset subject to amortization, net	934	1,106
Unfavorable Leasehold Interest [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible liability subject to amortization, gross	(9,156)	(9,156)
Less: accumulated amortization	7,229	6,844
Intangible liability subject to amortization, net	$ (1,927)	$ (2,312)

Goodwill and Other Intangible Assets and Liabilities - Schedule of Estimated Net Amortization (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 25, 2013	Dec. 26, 2012
Favorable Leasehold Interest [Member]
Finite-Lived Intangible Assets [Line Items]
December 31, 2014	$ 156
December 30, 2015	140
December 28, 2016	130
December 27, 2017	106
December 26, 2018	97
Thereafter	305
Intangible asset subject to amortization, net	934	1,106
Unfavorable Leasehold Interest [Member]
Finite-Lived Intangible Assets [Line Items]
December 31, 2014	(383)
December 30, 2015	(296)
December 28, 2016	(228)
December 27, 2017	(225)
December 26, 2018	(144)
Thereafter	(651)
Intangible liability subject to amortization, net	$ (1,927)	$ (2,312)

Leases - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
Leases - Additional Information (Detail) (USD $)	Sep. 24, 2014	Sep. 25, 2013	Sep. 24, 2014	Sep. 25, 2013	Dec. 25, 2013	Dec. 26, 2012
Property Subject to or Available for Operating Lease [Line Items]
Sublease income, contingent rental income					$ 1,700,000	$ 1,600,000
Franchise revenue	5,696,000	5,297,000	16,456,000	15,430,000	20,400,000	18,682,000
Rental Income [Member]
Property Subject to or Available for Operating Lease [Line Items]
Franchise revenue					$ 377,000	$ 366,000
Minimum [Member]
Property Subject to or Available for Operating Lease [Line Items]
Initial term of lease					20 years
Lessor, term of contract					3 years
Maximum [Member]
Property Subject to or Available for Operating Lease [Line Items]
Lessor, term of contract					9 years

Leases - Schedule of Future Leases Obligations (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 24, 2014	Dec. 25, 2013	Dec. 26, 2012
Future Lease Payments Due [Line Items]
December 31, 2014		$ 416
December 30, 2015		320
December 28, 2016		258
December 27, 2017		199
December 26, 2018		172
Thereafter		249
Total		1,614
Less: imputed interest (11.0% to 14.8%)		(500)
Present value of capital lease obligations		1,114
Less: current maturities	(222)	(267)	(229)
Noncurrent portion	691	847	1,114
Present value of capital lease obligations		1,114
Capital lease, minimum sublease rental		287
December 31, 2014		18,645
December 30, 2015		17,203
December 28, 2016		15,982
December 27, 2017		15,431
December 26, 2018		13,851
Thereafter		78,248
Total		159,360
Operating lease, minimum sublease rental		3,284
December 31, 2014 [Member]
Future Lease Payments Due [Line Items]
Capital lease, minimum sublease rental		115
Operating lease, minimum sublease rental		1,004
December 30, 2015 [Member]
Future Lease Payments Due [Line Items]
Capital lease, minimum sublease rental		72
Operating lease, minimum sublease rental		704
December 28, 2016 [Member]
Future Lease Payments Due [Line Items]
Capital lease, minimum sublease rental		72
Operating lease, minimum sublease rental		595
December 27, 2017 [Member]
Future Lease Payments Due [Line Items]
Capital lease, minimum sublease rental		28
Operating lease, minimum sublease rental		511
December 26, 2018 [Member]
Future Lease Payments Due [Line Items]
Operating lease, minimum sublease rental		354
Thereafter [Member]
Future Lease Payments Due [Line Items]
Operating lease, minimum sublease rental		$ 116

Leases - Schedule of Future Leases Obligations (Parenthetical) (Detail)	Dec. 25, 2013
Minimum [Member]
Future Lease Payments Due [Line Items]
Imputed interest rate	11.00%
Maximum [Member]
Future Lease Payments Due [Line Items]
Imputed interest rate	14.80%

Leases - Schedule of Rent Expense (Detail) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 25, 2013	Dec. 26, 2012
Leases [Abstract]
Base rent	$ 18,732	$ 18,331
Contingent rent	491	418
Less: sublease income	(3,602)	(3,489)
Net rent expense	$ 15,621	$ 15,260

- Definition

The increases or decreases in lease payments that result from changes occurring after the inception of the lease in the factors (other than the passage of time) on which lease payments are based, except that any escalation of minimum lease payments relating to increases in construction or acquisition cost of the leased property or for increases in some measure of cost or value during the construction or preconstruction period, are excluded from contingent rentals. Contingent rentals also may include amounts for which the triggering events have not yet occurred or the specified targets for which have not yet been achieved (such as sales based percentage rent), but which events are considered probable of occurring or which specified targets are considered probable of being achieved.

+ References+ Details

Leases - Schedule of Minimum Future Rental Income Under Non-Cancelable Operating Lease (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 25, 2013
Property Subject to or Available for Operating Lease [Line Items]
Operating lease, minimum sublease rental	$ 3,284
Company Operated Properties [Member]
Property Subject to or Available for Operating Lease [Line Items]
Operating lease, minimum sublease rental	728
December 31, 2014 [Member]
Property Subject to or Available for Operating Lease [Line Items]
Operating lease, minimum sublease rental	1,004
December 31, 2014 [Member] \| Company Operated Properties [Member]
Property Subject to or Available for Operating Lease [Line Items]
Operating lease, minimum sublease rental	244
December 30, 2015 [Member]
Property Subject to or Available for Operating Lease [Line Items]
Operating lease, minimum sublease rental	704
December 30, 2015 [Member] \| Company Operated Properties [Member]
Property Subject to or Available for Operating Lease [Line Items]
Operating lease, minimum sublease rental	215
December 28, 2016 [Member]
Property Subject to or Available for Operating Lease [Line Items]
Operating lease, minimum sublease rental	595
December 28, 2016 [Member] \| Company Operated Properties [Member]
Property Subject to or Available for Operating Lease [Line Items]
Operating lease, minimum sublease rental	101
December 27, 2017 [Member]
Property Subject to or Available for Operating Lease [Line Items]
Operating lease, minimum sublease rental	511
December 27, 2017 [Member] \| Company Operated Properties [Member]
Property Subject to or Available for Operating Lease [Line Items]
Operating lease, minimum sublease rental	84
December 26, 2018 [Member]
Property Subject to or Available for Operating Lease [Line Items]
Operating lease, minimum sublease rental	354
December 26, 2018 [Member] \| Company Operated Properties [Member]
Property Subject to or Available for Operating Lease [Line Items]
Operating lease, minimum sublease rental	$ 84

New Credit Agreements - Additional Information (Detail) (USD $)	3 Months Ended	9 Months Ended	12 Months Ended	0 Months Ended		0 Months Ended			12 Months Ended						0 Months Ended		0 Months Ended			0 Months Ended	9 Months Ended		0 Months Ended		0 Months Ended			12 Months Ended
	Sep. 24, 2014	Sep. 24, 2014	Dec. 25, 2013	Oct. 11, 2013 Second Priority Senior Secured Notes Due January 2018 [Member]	Oct. 11, 2013 Second Priority Senior Secured Notes Due January 2018 [Member]	Oct. 11, 2013 Senior Secured First Lien Credit Facility Due July 2017 [Member]	Oct. 11, 2013 Senior Secured Notes Due Two Thousands Seventeen [Member]	Oct. 11, 2013 First Lien Credit Agreement [Member]	Dec. 25, 2013 First Lien Credit Agreement [Member]	Sep. 24, 2014 First Lien Credit Agreement [Member]	Oct. 11, 2013 First Lien Credit Agreement [Member]	Sep. 24, 2014 First Lien Credit Agreement [Member] Senior Secured Revolving Credit Facility [Member]	Dec. 25, 2013 First Lien Credit Agreement [Member] Senior Secured Revolving Credit Facility [Member]	Oct. 11, 2013 First Lien Credit Agreement [Member] Senior Secured Revolving Credit Facility [Member]	Oct. 11, 2013 First Lien Credit Agreement [Member] LIBOR [Member]	Oct. 11, 2013 First Lien Credit Agreement [Member] LIBOR [Member]	Oct. 11, 2013 First Lien Credit Agreement [Member] Alternate Base Rate [Member]	Oct. 11, 2013 First Lien Credit Agreement [Member] Senior Secured Term Loan [Member]	Oct. 11, 2013 First Lien Credit Agreement [Member] Second Priority Senior Secured Notes Due January 2018 [Member]	Oct. 11, 2013 First Lien Credit Agreement [Member] First Lien Term Loan [Member]	Sep. 24, 2014 Second Lien Credit Agreement [Member]	Oct. 11, 2013 Second Lien Credit Agreement [Member] Other Assets [Member]	Oct. 11, 2013 Second Lien Credit Agreement [Member] LIBOR [Member]	Oct. 11, 2013 Second Lien Credit Agreement [Member] LIBOR [Member]	Oct. 11, 2013 Second Lien Credit Agreement [Member] Alternate Base Rate [Member]	Dec. 25, 2013 Second Lien Credit Agreement [Member] Second Lien Term Loan [Member]	Oct. 11, 2013 Second Lien Credit Agreement [Member] Second Lien Term Loan [Member]	Dec. 25, 2013 Second Lien Facility [Member]	Oct. 11, 2013 Second Lien Facility [Member] Senior Secured Term Loan [Member]
Debt Instrument [Line Items]
Line of credit agreement		(i) the First Lien Credit Agreement, including a $190 million senior secured term loan (the "First Lien Term Loan") and the Revolver, each maturing in October 2018, and (ii) a new second lien credit agreement (the "Second Lien Credit Agreement"), including the Second Lien Term Loan.							A new first lien credit agreement ("First Lien Credit Agreement") that includes a $190 million Senior Secured Term Loan ("First Lien Term Loan") and a senior secured revolving credit facility of $15 million ("Revolver") that, in each case, matures in October, 2018,																			A new second lien credit agreement ("Second Lien Credit Agreement" and together with the First Lien Credit Agreement, the "Credit Agreements") that includes a $100 million Second Lien Term Loan ("Second Lien Term Loan") and together with the First Lien Term Loan, (the "Term Loans") that matures in April 2019.
Senior secured term loan														$ 15,000,000				$ 190,000,000											$ 100,000,000
Debt instrument, stated percentage					17.00%														17.00%
Repayment of secured debt using company fund								14,400,000
Debt maturity				2018-01		2017-07	2017-07	2018-10
Applicable margin for lien credit agreement															4.25%		3.25%						8.50%		7.50%
Floor rate on term loan																1.00%								1.00%
Unamortized discount on term loan									910,000	768,000	950,000															962,000	1,000,000	962,000
Percentage of quarterly principal payments								0.25%												0.25%
Revolving line of credit												15,000,000	15,000,000
Amount of borrowings available												7,700,000	7,700,000
Letters of credit outstanding												7,300,000	7,300,000
Transaction cost																						8,100,000
Early extinguishment of debt	5,082,000	5,082,000	21,530,000																		5,082,000
Call premium		1,512,000	7,913,000																		1,512,000
Write off of the remaining unamortized deferred finance costs																					2,700,000
Write off of the unamortized discount																					$ 900,000

Credit Agreements - Schedule of Annual Principal Maturities (Detail) (USD $)	Sep. 24, 2014	Dec. 25, 2013	Oct. 11, 2013
Debt Instrument [Line Items]
Total	$ 188,700,000	$ 289,200,000
First Lien Credit Agreement [Member]
Debt Instrument [Line Items]
December 31, 2014		1,900,000
December 30, 2015		1,900,000
December 28, 2016		1,900,000
December 27, 2017		1,900,000
December 26, 2018		182,400,000
Long-term Debt, Gross, Total		190,000,000
Less: unamortized discount	(768,000)	(910,000)	(950,000)
Total		189,090,000
Second Lien Facility [Member]
Debt Instrument [Line Items]
December 25, 2019		100,000,000
Long-term Debt, Gross, Total		100,000,000
Less: unamortized discount		(962,000)
Total		$ 99,038,000

Prior Credit Agreements - Additional Information (Detail) (USD $)	9 Months Ended	12 Months Ended	0 Months Ended			0 Months Ended		0 Months Ended				0 Months Ended		0 Months Ended			0 Months Ended
	Sep. 24, 2014	Dec. 25, 2013	Oct. 11, 2013 Second Priority Senior Secured Notes Due January 2018 [Member]	Oct. 11, 2013 Second Priority Senior Secured Notes Due January 2018 [Member]	Jul. 14, 2011 Prior Credit Agreement [Member] Senior Secured Revolving Credit Facility [Member]	Jul. 14, 2011 Prior Credit Agreement [Member] Senior Secured Revolving Credit Facility [Member] LIBOR [Member]	Jul. 14, 2011 Prior Credit Agreement [Member] Senior Secured Revolving Credit Facility [Member] LIBOR [Member]	Jul. 14, 2011 Prior Credit Agreement [Member] Senior Secured Revolving Credit Facility [Member] Alternate Base Rate [Member]	Oct. 11, 2013 Prior Credit Agreement [Member] Senior Secured Term Loan [Member]	Jul. 14, 2011 Prior Credit Agreement [Member] Senior Secured Term Loan [Member]	Jul. 14, 2011 Prior Credit Agreement [Member] Senior Secured Term Loan [Member]	Jul. 14, 2011 Prior Credit Agreement [Member] Senior Secured Term Loan [Member] LIBOR [Member]	Jul. 14, 2011 Prior Credit Agreement [Member] Senior Secured Term Loan [Member] LIBOR [Member]	Jul. 14, 2011 Prior Credit Agreement [Member] Senior Secured Term Loan [Member] Alternate Base Rate [Member]	Jul. 14, 2011 Prior Credit Agreement [Member] Senior Secured Revolving Credit Facility [Member]	Jul. 14, 2011 Prior Credit Agreement [Member] Senior Secured Revolving Credit Facility [Member]	Oct. 11, 2013 Prior Credit Agreement [Member] Second Priority Senior Secured Notes Due January 2018 [Member]	Jul. 14, 2011 Prior Credit Agreement [Member] Second Priority Senior Secured Notes Due January 2018 [Member]	Jul. 14, 2011 Prior Credit Agreement [Member] Second Priority Senior Secured Notes Due January 2018 [Member]	Jul. 14, 2011 Prior Credit Agreement [Member] Second Priority Senior Secured Notes Due January 2018 [Member] Cash Interest [Member]	Jul. 14, 2011 Prior Credit Agreement [Member] Second Priority Senior Secured Notes Due January 2018 [Member] Paid In Kind Interest [Member]
Debt Instrument [Line Items]
Senior secured term loan											$ 170,000,000					$ 12,500,000			$ 105,000,000
Debt maturity			2018-01							2017-07					2016-07			2018-01
Debt interest rate				17.00%															17.00%	12.50%	4.50%
Senior secured term loan periodic repayment										425,000
Applicable margin for lien credit agreement						6.50%		5.50%				7.75%		6.75%
Floor rate on term loan							1.50%						1.50%
Debt, unamortized discount											5,100,000								3,200,000
Revolving line of credit					12,500,000
Call premium	1,512,000	7,913,000							3,300,000								4,600,000
Write off of the remaining unamortized deferred finance costs									5,100,000								3,200,000
Write off of the unamortized discount									$ 3,200,000								$ 2,000,000
Debt maturity date																		Jan. 10, 2018

Other Accrued Expenses and Current Liabilities - Schedule of Other Accrued Expenses and Current Liabilities (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 24, 2014	Dec. 25, 2013	Dec. 26, 2012
Other Liabilities Disclosure [Abstract]
Accrued sales and property taxes	$ 4,178	$ 3,190	$ 3,010
TRA payable	4,170
Other	5,463	4,635	4,230
Total other accrued expenses and current liabilities	$ 13,811	$ 7,825	$ 7,240

- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable arising from transactions not otherwise specified in the taxonomy. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References+ Details

- Definition

Aggregate carrying amount of current liabilities (due within one year or within the normal operating cycle if longer) not separately disclosed in the balance sheet. Includes costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered and of liabilities not separately disclosed.

+ References+ Details

Other Noncurrent Liabilities - Schedule of Other Noncurrent Liabilities (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 24, 2014	Dec. 25, 2013	Dec. 26, 2012
Other Liabilities, Noncurrent [Abstract]
Deferred rent	$ 6,750	$ 6,648	$ 7,546
TRA payable	35,949
Other	1,638	1,396	1,662
Total noncurrent liabilities	$ 44,337	$ 8,044	$ 9,208

Income Taxes - Schedule of Provision of Income Taxes (Detail) (USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 24, 2014	Sep. 25, 2013	Sep. 24, 2014	Sep. 25, 2013	Dec. 25, 2013	Dec. 26, 2012
Current income taxes:
Federal						$ 2
State					30	26
Total current					30	28
Deferred income taxes:
Federal					1,037	1,013
State					334	986
Total deferred			(60,536)	1,979	1,371	1,999
(Benefit) provision for income taxes	$ (61,389)	$ (130)	$ (60,402)	$ 2,005	$ 1,401	$ 2,027

- Definition

Amount of current federal tax expense (benefit) pertaining to income (loss) from continuing operations.

+ References+ Details

- Definition

Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.

+ References+ Details

- Definition

Amount of current state and local tax expense (benefit) pertaining to income (loss) from continuing operations.

+ References+ Details

- Definition

Amount of deferred federal income tax expense (benefit) pertaining to income (loss) from continuing operations.

+ References+ Details

- Definition

Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.

+ References+ Details

- Definition

Amount of deferred state and local tax expense (benefit) pertaining to income (loss) from continuing operations.

+ References+ Details

Income Taxes - Schedule of Effective Income Tax Rate (Detail)	12 Months Ended
	Dec. 25, 2013	Dec. 26, 2012
Income Tax Disclosure [Abstract]
Statutory regular federal income tax rate	35.00%	35.00%
State tax benefit (net of federal benefit)	5.40%	12.70%
Change in tax rate		(15.50%)
Change in valuation allowance	(43.40%)	(75.90%)
Other	(6.50%)	5.20%
Total	(9.50%)	(38.50%)

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 25, 2013	Dec. 26, 2012
Deferred assets:
Capital leases	$ 413	$ 560
Accrued vacation	621	658
Accrued legal	234
Deferred rent	1,898	4,476
Accrued workers' compensation	1,045	934
Enterprise zone and other credits	530	530
Net operating losses	54,960	47,160
Fixed assets	4,605	3,847
Deferred financing costs	19	431
Other	5,859	4,701
Deferred Tax Assets, Gross, Total	70,184	63,297
Valuation allowance	(65,110)	(58,779)
Net deferred tax assets	5,074	4,518
Deferred liabilities:
Goodwill	(7,357)	(5,723)
Trademark	(26,315)	(25,646)
Prepaid expense	(570)	(1,410)
Other	(2,777)	(2,313)
Deferred tax liabilities	(37,019)	(35,092)
Net deferred tax liabilities	$ (31,945)	$ (30,574)

Income Taxes - Schedule of Deferred Tax Assets and Liabilities - Current Non Current Classification (Detail) (USD $) In Thousands, unless otherwise specified	Dec. 25, 2013	Dec. 26, 2012
Income Tax Disclosure [Abstract]
Current Liabilities	$ (322)	$ (334)
Noncurrent Liabilities	(31,623)	(30,240)
Net deferred tax liabilities	$ (31,945)	$ (30,574)

Income Taxes - Additional Information (Detail) (USD $)	3 Months Ended	12 Months Ended
Income Taxes - Additional Information (Detail) (USD $)	Sep. 24, 2014	Dec. 25, 2013	Dec. 26, 2012
Investments, Owned, Federal Income Tax Note [Line Items]
Increase (decrease) in valuation allowance	$ (65,000,000)	$ 6,300,000
Valuation allowance		65,110,000	58,779,000
Net operating loss carryforwards		123,000,000	136,000,000
Operating loss carryforward, expiration		expire beginning in 2024 and 2014, respectively.
State enterprise zone credits		351,000
Alternative minimum tax credits		157,000
State and Local Jurisdiction [Member]
Investments, Owned, Federal Income Tax Note [Line Items]
Deferred tax asset valuation percentage		100.00%
Excess Stock Option Deductions [Member]
Investments, Owned, Federal Income Tax Note [Line Items]
Net operating loss carryforwards		$ 300,000

Employee Benefit Plans - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 25, 2013	Dec. 26, 2012
Defined Contribution Plan Disclosure [Line Items]
Qualified compensation of employees that may be contributed, maximum	25.00%
Benefit contribution	$ 447,000	$ 396,000
First 3% of Annual Qualified Compensation [Member]
Defined Contribution Plan Disclosure [Line Items]
Percentage of employees' annual qualified compensation matched	3.00%
Employer's matching contribution	100.00%
Next 2 % of Annual Qualified Compensation [Member]
Defined Contribution Plan Disclosure [Line Items]
Percentage of employees' annual qualified compensation matched	2.00%
Employer's matching contribution	50.00%

Stock-Based Compensation - Additional Information (Detail) (USD $)	9 Months Ended		12 Months Ended
	Sep. 24, 2014	Sep. 25, 2013	Dec. 25, 2013	Dec. 26, 2012	Dec. 28, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, options outstanding	3,554,926		3,338,096	3,472,539	576,370
Common stock, options vested	2,161,184		1,709,748
Options to purchase common stock granted			802,857	3,190,019
Stock options exercise price			$ 5.25	$ 4.77
Options expiration period			10 years
Aggregate intrinsic value of options outstanding			$ 13,900,000
Aggregate intrinsic value of options exercisable			7,100,000
Stock-based compensation expense	635,000	191,000	822,000	860,000
Unrecognized compensation expense	2,300,000		860,000
Unrecognized compensation expense, recognition period	1 year 2 months 12 days		1 year 9 months 18 days
Common stock, options unvested	1,393,742
Stock options exercised	739			8,093
Exercise price of $5.84 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options to purchase common stock granted			535,238	2,126,677
Stock options exercise price			$ 5.84	$ 5.84
Exercise price equal to the fair value of the common stock on the date of grant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options to purchase common stock granted			267,619	1,063,343
Non Executive Employees [Member] \| Initial Public Offering [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options to purchase common stock granted	223,183
Stock options exercise price	$ 15.00
Unrecognized compensation expense, recognition period	4 years
Unrecognized compensation expense	1,300,000
Premium Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, options outstanding	2,062,442		2,062,448
Restricted Grants [Member] \| Initial Public Offering [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of directors granted shares	2
Restricted Grants [Member] \| Directors [Member] \| Initial Public Offering [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Option vesting period	3 years
Restricted shares granted	3,333
Value of restricted grants	50,000
Stock-based compensation expense to be incurred, restricted grants	$ 330,000
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted, description
Option vesting period			4 years	3 years
Authorized number of common stock for issuance, shares			5,521,037
Number of share available for grant			503,124
Weighted average grant date fair Value			$ 1.40	$ 0.60
Expected volatility			40.60%	39.00%
Expected life			6 years 3 months	5 years 9 months
Risk-free interest rates, Minimum			1.15%
Risk-free interest rates, Maximum			1.99%
Risk-free interest rates				1.02%
Expected dividends			0.00%	0.00%

Changes in Stock Options (Detail) (USD $)	9 Months Ended	12 Months Ended
Changes in Stock Options (Detail) (USD $)	Sep. 24, 2014	Dec. 25, 2013	Dec. 26, 2012
Shares
Outstanding-beginning balance	3,338,096	3,472,539	576,370
Grants		802,857	3,190,019
Exercised	(739)		(8,093)
Forfeited, cancelled or expired		(937,300)	(285,757)
Outstanding-ending balance	3,554,926	3,338,096	3,472,539
Vested and expected to vest at December 25, 2013		3,338,096
Exercisable at December 25, 2013		1,709,748
Weighted-Average Exercise Price
Outstanding-beginning balance	$ 5.31	$ 5.23	$ 9.74
Grants		$ 5.25	$ 4.77
Exercised			$ 1.18
Forfeited, cancelled or expired		$ 4.98	$ 9.23
Outstanding-ending balance		$ 5.31	$ 5.23
Vested and expected to vest at December 25, 2013		$ 5.31
Exercisable at December 25, 2013		$ 5.36

Summary of Stock Options (Detail) (USD $)	12 Months Ended
Summary of Stock Options (Detail) (USD $)	Dec. 25, 2013
$1.81 - $ 4.09 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise price, minimum	$ 1.81
Range of Exercise price, maximum	$ 4.09
Number Outstanding	1,057,279
Weighted-Average Remaining Contractual Life	8 years 5 months 5 days
Weighted-Average Exercise Price	$ 2.98
Number Exercisable	533,551
Weighted Average Exercise Price	$ 2.69
$5.84 - 10.09 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise price, minimum	$ 5.84
Range of Exercise price, maximum	$ 10.09
Number Outstanding	2,157,703
Weighted-Average Remaining Contractual Life	8 years 3 months 26 days
Weighted-Average Exercise Price	$ 6.02
Number Exercisable	1,110,247
Weighted Average Exercise Price	$ 6.20
$12.71 - 12.72 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise price, minimum	$ 12.71
Range of Exercise price, maximum	$ 12.72
Number Outstanding	123,113
Weighted-Average Remaining Contractual Life	3 years 7 days
Weighted-Average Exercise Price	$ 12.71
Number Exercisable	65,950
Weighted Average Exercise Price	$ 12.71
$1.81 - 12.72 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Range of Exercise price, minimum	$ 1.81
Range of Exercise price, maximum	$ 12.72
Number Outstanding	3,338,095
Weighted-Average Remaining Contractual Life	8 years 1 month 28 days
Weighted-Average Exercise Price	$ 5.31
Number Exercisable	1,709,748
Weighted Average Exercise Price	$ 5.36

Net Loss Per Share - Additional Disclosure (Detail) (USD $)	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 25, 2013	Sep. 25, 2013	Dec. 25, 2013 Equity Option [Member]	Dec. 26, 2012 Equity Option [Member]	Dec. 25, 2013 Equity Option [Member] Minimum [Member]	Dec. 26, 2012 Equity Option [Member] Minimum [Member]	Dec. 25, 2013 Equity Option [Member] Maximum [Member]	Dec. 26, 2012 Equity Option [Member] Maximum [Member]
Dilutive Securities Included And Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities not considered in diluted EPS calculation	218,356	218,356	1,709,748	836,402
Share Price					$ 1.81	$ 1.81	$ 12.72	$ 12.72

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References+ Details

Net Income (Loss) Per Share - Schedule of Earning Per Share (Detail) (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 24, 2014	Sep. 25, 2013	Sep. 24, 2014	Sep. 25, 2013	Dec. 25, 2013	Dec. 26, 2012
Numerator:
Net income (loss)	$ 25,849	$ 918	$ 37,888	$ 1,268	$ (16,873)	$ (7,865)
Denominator:
Weighted-average shares outstanding - basic	34,221,829	28,712,622	30,549,979	28,712,622
Weighted-average shares outstanding - diluted	37,171,670	29,564,795	33,499,820	29,564,795
Denominator:
Weighted average shares outstanding					28,712,622	28,712,194
Net Loss Per Share					$ (0.59)	$ (0.27)
Net income per share - basic	$ 0.76	$ 0.03	$ 1.24	$ 0.04
Net income per share - diluted	$ 0.70	$ 0.03	$ 1.13	$ 0.04
Anti-dilutive securities not considered in diluted EPS calculation		218,356		218,356

Commitments and Contingencies - Additional Information (Detail) (USD $)	9 Months Ended	12 Months Ended
	Sep. 24, 2014	Dec. 25, 2013
Other Commitments [Line Items]
Date of class action filed in court	Around February 24, 2014	On or about February 24, 2014
Officers [Member]
Other Commitments [Line Items]
Number of at-will employment agreements	4	4
Property Lease Guarantee [Member]
Other Commitments [Line Items]
Number of leases assigned to franchisees	2	2
Latest lease expiration year	2015	2015
Contingent lease obligations, maximum exposure	$ 52,000	$ 158,000
Contingent lease obligations, maximum exposure, if discounted at estimated pre-tax cost of debt	45,000	139,000
Beverage [Member]
Other Commitments [Line Items]
Purchase commitments, estimated obligations	19,900,000	24,300,000
Chicken Acquisition Corp [Member]
Other Commitments [Line Items]
Purchase commitments, estimated obligations	$ 7,600,000	$ 2,400,000
Number of supplier contracts for chicken	2
Chicken Acquisition Corp [Member] \| Supplier One [Member]
Other Commitments [Line Items]
Contract termination period	2014-12
Chicken Acquisition Corp [Member] \| Supplier Two [Member]
Other Commitments [Line Items]
Contract termination period	2015-01

Related Party Transactions - Additional Information (Detail) (Trimaran Fund Management, LLC [Member], USD $) In Thousands, unless otherwise specified	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 24, 2014	Sep. 25, 2013	Sep. 24, 2014	Sep. 25, 2013	Dec. 25, 2013	Dec. 26, 2012
Trimaran Fund Management, LLC [Member]
Related Party Transaction [Line Items]
Date of agreement			Nov. 18, 2005		Nov. 18, 2005
Annual fees			$ 500,000		$ 500,000
General and administrative expenses paid	$ 51,000	$ 142,000	$ 343,000	$ 465,000	$ 624,000	$ 612,000

Stock Split and Authorization of Additional Shares - Additional Information (Detail) (USD $)	0 Months Ended
	Jul. 14, 2014	Sep. 24, 2014	Jul. 24, 2014	Jul. 14, 2014	Dec. 25, 2013	Dec. 26, 2012
Shareholders Equity [Line Items]
Common stock, shares authorized		200,000,000	200,000,000	200,000,000	200,000,000	200,000,000
Common stock, par value		$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Stock split note	8.56381-for-1
Stock split ratio	8.56381
Parent Company [Member]
Shareholders Equity [Line Items]
Common stock, shares authorized				200,000,000	200,000,000	200,000,000
Common stock, par value				$ 0.01	$ 0.01	$ 0.01
Stock split note	8.56381-for-1
Stock split ratio	8.56381

Schedule 1 Condensed Financial Information of Registrant (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 24, 2014	Dec. 25, 2013	Sep. 25, 2013	Dec. 26, 2012	Dec. 28, 2011
Current assets:
Cash and cash equivalents	$ 41,825	$ 17,015	$ 22,418	$ 21,487	$ 18,991
Total current assets	53,131	27,272		28,854
Total assets	477,025	416,942		417,898
Liabilities and Stockholders' Equity
Total liabilities	277,693	368,406		353,311
Commitments and contingencies
Stockholders' Equity
Common stock value	369	287		287
Additional paid-in capital	352,977	240,151		239,329
Accumulated deficit	(154,014)	(191,902)		(175,029)
Total stockholder's equity	199,332	48,536		64,587	71,596
Total liabilities and stockholders' equity	477,025	416,942		417,898
Parent Company [Member]
Current assets:
Cash and cash equivalents		4,394		4,480	4,555
Total current assets		4,394		4,480
Investment in subsidiaries, net		44,142		60,107
Total assets		48,536		64,587
Liabilities and Stockholders' Equity
Total liabilities
Commitments and contingencies
Stockholders' Equity
Common stock value		287		287
Additional paid-in capital		240,151		239,329
Accumulated deficit		(191,902)		(175,029)
Total stockholder's equity		48,536		64,587	71,596
Total liabilities and stockholders' equity		$ 48,536		$ 64,587

Schedule 1 Condensed Financial Information of Registrant (Parenthetical) (Detail) (USD $)	Sep. 24, 2014	Jul. 24, 2014	Jul. 14, 2014	Dec. 25, 2013	Dec. 26, 2012
Condensed Balance Sheet Statements, Captions [Line Items]
Common stock, par value	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized	200,000,000	200,000,000	200,000,000	200,000,000	200,000,000
Common stock, shares issued	36,929,835			28,712,622	28,712,622
Common stock, shares outstanding	36,929,835			28,712,622	28,712,622
Parent Company [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Common stock, par value			$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized			200,000,000	200,000,000	200,000,000
Common stock, shares issued				28,712,622	28,712,622
Common stock, shares outstanding				28,712,622	28,712,622

Schedule 1 Parent Company Statements of Operations (Detail) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 24, 2014	Sep. 25, 2013	Sep. 24, 2014	Sep. 25, 2013	Dec. 25, 2013	Dec. 26, 2012
Revenue
Company-operated restaurant revenue	$ (80,861,000)	$ (74,470,000)	$ (238,432,000)	$ (223,059,000)	$ (294,327,000)	$ (274,928,000)
Franchise revenue	(5,696,000)	(5,297,000)	(16,456,000)	(15,430,000)	(20,400,000)	(18,682,000)
Total revenue	(86,557,000)	(79,767,000)	(254,888,000)	(238,489,000)	(314,727,000)	(293,610,000)
General and administrative expenses	7,509,000	6,263,000	20,974,000	18,754,000	25,506,000	24,451,000
Total expenses	75,594,000	69,116,000	219,573,000	205,773,000	272,735,000	260,558,000
Loss from operations	13,621,000	10,651,000	37,973,000	32,716,000	42,392,000	33,052,000
Interest income					94,000	100,000
(Loss) income before provision for income taxes	(35,540,000)	788,000	(22,514,000)	3,273,000	(15,472,000)	(5,838,000)
Provision for income taxes	61,389,000	130,000	60,402,000	(2,005,000)	(1,401,000)	(2,027,000)
Net Income (loss)	25,849,000	918,000	37,888,000	1,268,000	(16,873,000)	(7,865,000)
Net loss per share
Basic and diluted					$ (0.59)	$ (0.27)
Weighted average shares used in computing net loss per share
Basic and diluted					28,712,622	28,712,194
Parent Company [Member]
Revenue
Company-operated restaurant revenue
Franchise revenue
Total revenue
General and administrative expenses					912,000	950,000
Total expenses					912,000	950,000
Loss from operations					(912,000)	(950,000)
Interest income					4,000	15,000
(Loss) income before provision for income taxes					(908,000)	(935,000)
Provision for income taxes
Equity in earnings of subsidiaries, net of tax					(15,965,000)	(6,930,000)
Net Income (loss)					$ (16,873,000)	$ (7,865,000)
Net loss per share
Basic and diluted					$ (0.59)	$ (0.27)
Weighted average shares used in computing net loss per share
Basic and diluted					28,712,622	28,712,194

Schedule 1 Parent Company Statement of Changes in Stockholders Equity (Detail) (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 24, 2014	Sep. 25, 2013	Sep. 24, 2014	Sep. 25, 2013	Dec. 25, 2013	Dec. 26, 2012
Parent Company Only Financial Information [Line Items]
Beginning balance, value			$ 48,536	$ 64,587	$ 64,587	$ 71,596
Stock based compensation					822	860
Cash used for net stock option exercises, value						(4)
Cash used for net stock option exercises, shares			739			8,093
Net loss attributable to El Pollo Loco Holdings, Inc., and subsidiaries' common stockholders	25,849	918	37,888	1,268	(16,873)	(7,865)
Ending balance, value	199,332		199,332		48,536	64,587
Parent Company [Member]
Parent Company Only Financial Information [Line Items]
Beginning balance, value				64,587	64,587	71,596
Stock based compensation					822	860
Cash used for net stock option exercises, value						(4)
Net loss attributable to El Pollo Loco Holdings, Inc., and subsidiaries' common stockholders					(16,873)	(7,865)
Ending balance, value					48,536	64,587
Common Stock [Member]
Parent Company Only Financial Information [Line Items]
Beginning balance, value						287
Beginning balance, shares						28,710,070
Cash used for net stock option exercises, shares						2,552
Ending balance, value					287	287
Ending value, shares					28,712,622	28,712,622
Common Stock [Member] \| Parent Company [Member]
Parent Company Only Financial Information [Line Items]
Beginning balance, value						287
Beginning balance, shares						28,710,070
Cash used for net stock option exercises, shares						2,552
Ending balance, value					287	287
Ending value, shares					28,712,622	28,712,622
Additional Paid-in Capital [Member]
Parent Company Only Financial Information [Line Items]
Beginning balance, value				239,329	239,329	238,473
Stock based compensation					822	860
Cash used for net stock option exercises, value						(4)
Ending balance, value					240,151	239,329
Additional Paid-in Capital [Member] \| Parent Company [Member]
Parent Company Only Financial Information [Line Items]
Beginning balance, value				239,329	239,329	238,473
Stock based compensation					822	860
Cash used for net stock option exercises, value						(4)
Ending balance, value					240,151	239,329
Accumulated Deficit [Member]
Parent Company Only Financial Information [Line Items]
Beginning balance, value				(175,029)	(175,029)	(167,164)
Net loss attributable to El Pollo Loco Holdings, Inc., and subsidiaries' common stockholders					(16,873)	(7,865)
Ending balance, value					(191,902)	(175,029)
Accumulated Deficit [Member] \| Parent Company [Member]
Parent Company Only Financial Information [Line Items]
Beginning balance, value				(175,029)	(175,029)	(167,164)
Net loss attributable to El Pollo Loco Holdings, Inc., and subsidiaries' common stockholders					(16,873)	(7,865)
Ending balance, value					$ (191,902)	$ (175,029)

- Definition

+ References+ Details

- Definition

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

+ References+ Details

- Definition

+ References+ Details

- Definition

Number of share options (or share units) exercised during the current period.

+ References+ Details

Schedule 1 Parent Company Statement of Cash Flow (Detail) (USD $) In Thousands, unless otherwise specified	9 Months Ended		12 Months Ended
	Sep. 24, 2014	Sep. 25, 2013	Dec. 25, 2013	Dec. 26, 2012
Cash flows from operating activities
Net loss	$ 37,888	$ 1,268	$ (16,873)	$ (7,865)
Net cash flows provided by operating activities	29,842	12,528	19,700	19,409
Decrease in cash and cash equivalents	24,810	931	(4,472)	2,496
Cash and cash equivalents, beginning of period	17,015	21,487	21,487	18,991
Cash and cash equivalents, end of period	41,825	22,418	17,015	21,487
Parent Company [Member]
Cash flows from operating activities
Net loss			(16,873)	(7,865)
Adjustments to reconcile changes in net loss to net cash used in operating activities			16,787	7,790
Net cash flows provided by operating activities			(86)	(75)
Decrease in cash and cash equivalents			(86)	(75)
Cash and cash equivalents, beginning of period		4,480	4,480	4,555
Cash and cash equivalents, end of period			$ 4,394	$ 4,480

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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- Definition

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

+ References+ Details

Background and Basis of Presentation (Detail) (Parent Company [Member], Minimum [Member])	Dec. 25, 2013
Parent Company [Member] \| Minimum [Member]
Business And Basis Of Presentation [Line Items]
Restricted net assets held by subsidiary	25.00%

Restricted Net Assets of Subsidiaries (Detail)	12 Months Ended
Restricted Net Assets of Subsidiaries (Detail)	Dec. 25, 2013
Investment Holdings [Line Items]
Distributions restriction to intermediate, description	EPL may make distributions to Intermediate only under certain restricted circumstances, including, but not limited to, payments of (i) franchise taxes or other costs of maintaining the corporate existence of Intermediate, (ii) accounting, legal, administrative and operating expenses of Intermediate, up to $250,000 in any 12 month period, and (iii) EPL's allocable portion of tax liabilities on consolidated tax returns with Intermediate, subject to certain overall amounts.
Restricted dividend payments, description	These restricted dividend payments include, but are not limited to: (i) dividends payable solely in EPL’s own common stock or other common equity interests, (ii) payments that permit Intermediate to repurchase or redeem qualified capital stock of Intermediate held by present or former officers, directors or employees, not to exceed $1,000,000 in any fiscal year (with unused amounts carried over to the next fiscal year), and (iii) provided that no default or event of default under the credit facilities has occurred, is continuing, or would result therefrom, dividends limited to various absolute ceiling amounts, including an aggregate amount up to $5,000,000 (shared with Intermediate) for dividends not including those paid pursuant to stock options and other benefit plans.
Parent Company [Member]
Investment Holdings [Line Items]
Distributions restriction to intermediate, description	EPL may make distributions to Intermediate only under certain restricted circumstances, including, but not limited to, payments of (i) franchise taxes or other costs of maintaining the corporate existence of Intermediate, (ii) accounting, legal, administrative and operating expenses of Intermediate, up to $250,000 in any 12 month period, and (iii) EPL's allocable portion of tax liabilities on consolidated tax returns with Intermediate, subject to certain overall amounts.
Restricted dividend payments, description	These restricted dividend payments include, but are not limited to: (i) dividends payable solely in EPL’s own common stock or other common equity interests, (ii) payments that permit Intermediate to repurchase or redeem qualified capital stock of Intermediate held by present or former officers, directors or employees, not to exceed $1,000,000 in any fiscal year (with unused amounts carried over to the next fiscal year), and (iii) provided that no default or event of default under the credit facilities has occurred, is continuing, or would result therefrom, dividends limited to various absolute ceiling amounts, including an aggregate amount up to $5,000,000 (shared with Intermediate) for dividends not including those paid pursuant to stock options and other benefit plans.

Net Income Per Share - Schedule of Reconciliation of Basic and Diluted Share Counts (Detail)	3 Months Ended		9 Months Ended
	Sep. 24, 2014	Sep. 25, 2013	Sep. 24, 2014	Sep. 25, 2013
Earnings Per Share [Abstract]
Weighted-average shares outstanding - basic	34,221,829	28,712,622	30,549,979	28,712,622
Dilutive effect of stock options	2,949,841	852,173	2,949,841	852,173
Weighted-average shares outstanding - diluted	37,171,670	29,564,795	33,499,820	29,564,795

Condensed Consolidated Statements of Operations (Parenthetical) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 25, 2013	Dec. 26, 2012
Income Statement [Abstract]
Interest income	$ 94	$ 100