Segment Reporting
The Company’s Chief Operating Decision Maker (“CODM”) is the senior executive team that includes the President and Chief Executive Officer and the Chief Financial Officer. The Company has one reportable operating segment. The reportable operating segment is comprised of one operating segment. The one reportable segment derives its revenue from company-owned restaurants and franchise owned restaurants. No guest accounts for 10% or more of the Company’s revenues. The Company’s CODM uses income (loss) from operations to evaluate performance and make key operating decisions, such as deciding the rate at which we invest resources into the segment.

The following table presents selected financial information with respect to our single reportable segment regularly reviewed by our CODM for 2025, 2024 and 2023 (in thousands):
202520242023
Revenue:
Restaurant revenue$485,103 $483,097 $492,648 
Franchising royalties and fees, and other9,986 10,174 10,757 
Total segment revenue
495,089 493,271 503,405 
Less:
Cost of sales127,168 123,692 124,102 
Labor153,342 154,258 157,608 
Occupancy44,621 46,366 45,925 
Other restaurant operating costs98,876 95,032 91,559 
General and administrative49,137 50,824 51,833 
Depreciation and amortization27,047 29,066 26,792 
Pre-opening225 1,543 2,215 
Restaurant impairments, closure costs and asset disposals26,262 20,268 8,400 
Total segment expenses
526,678 521,049 508,434 
Segment loss from operations$(31,589)$(27,778)$(5,029)
Reconciliation:
Interest expense, net10,915 8,381 4,803 
Consolidated loss before income taxes$(42,504)$(36,159)$(9,832)
December 30,
2025
December 31,
2024
Other segment disclosures (in thousands):
Total long-lived assets (1)
$233,678 $295,058 
Total assets$261,671 $324,648 
_____________________
(1)Long-lived assets include the Company’s property and equipment and operating lease assets presented in the Consolidated Balance Sheets.

Historical Timeline

Fiscal YearFiled
2025Mar 26, 2026Showing above
2024Mar 7, 2025

About Segments Disclosures

Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.

Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.