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Ignite Restaurant Group, Inc. – ‘10-Q’ for 7/1/13 – ‘XML.R26’

On:  Friday, 8/9/13, at 6:36pm ET   ·   As of:  8/12/13   ·   For:  7/1/13   ·   Accession #:  1104659-13-62427   ·   File #:  1-35549

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/12/13  Ignite Restaurant Group, Inc.     10-Q        7/01/13   85:9.4M                                   Toppan Merrill/FA

Quarterly Report   —   Form 10-Q   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    650K 
 2: EX-10.1     Material Contract                                   HTML     24K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     29K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     29K 
 5: EX-32.1     Certification -- §906 - SOA'02                      HTML     24K 
 6: EX-32.2     Certification -- §906 - SOA'02                      HTML     24K 
83: R1          Document and Entity Information                     HTML     44K 
52: R2          Condensed Consolidated Balance Sheets               HTML    117K 
48: R3          Condensed Consolidated Balance Sheets               HTML     47K 
                (Parenthetical)                                                  
16: R4          Condensed Consolidated Statements of Operations     HTML     86K 
51: R5          Condensed Consolidated Statements of Cash Flows     HTML    136K 
33: R6          Basis of Presentation                               HTML     35K 
70: R7          Change in Quarterly Accounting Periods              HTML     25K 
34: R8          Acquisition                                         HTML     90K 
39: R9          Selected Balance Sheet Accounts                     HTML     65K 
17: R10         Debt Obligations                                    HTML     47K 
36: R11         Stock-Based Compensation                            HTML     38K 
69: R12         Net Income (Loss) per Share                         HTML     56K 
64: R13         Commitments and Contingencies                       HTML     40K 
49: R14         Income Taxes                                        HTML     28K 
77: R15         Segment Information                                 HTML    113K 
67: R16         Basis of Presentation (Policies)                    HTML     53K 
15: R17         Acquisition (Tables)                                HTML     85K 
20: R18         Selected Balance Sheet Accounts (Tables)            HTML     69K 
76: R19         Debt Obligations (Tables)                           HTML     42K 
81: R20         Stock-Based Compensation (Tables)                   HTML     32K 
84: R21         Net Income (Loss) per Share (Tables)                HTML     54K 
79: R22         Commitments and Contingencies (Tables)              HTML     34K 
60: R23         Segment Information (Tables)                        HTML    110K 
18: R24         Basis of Presentation (Details)                     HTML     52K 
32: R25         Change in Quarterly Accounting Periods (Details)    HTML     43K 
25: R26         Acquisition (Details)                               HTML    139K 
24: R27         Acquisition (Details 2)                             HTML     30K 
40: R28         Selected Balance Sheet Accounts (Details)           HTML     93K 
59: R29         Debt Obligations (Details)                          HTML    113K 
66: R30         Stock-Based Compensation (Details)                  HTML     38K 
29: R31         Stock-Based Compensation (Details 2)                HTML     43K 
41: R32         Net Income (Loss) per Share (Details)               HTML     52K 
73: R33         Commitments and Contingencies (Details)             HTML     42K 
27: R34         Income Taxes (Details)                              HTML     26K 
62: R35         Segment Information (Details)                       HTML     51K 
47: XML         IDEA XML File -- Filing Summary                      XML     84K 
85: XML.R1      Document and Entity Information                      XML    129K 
38: XML.R2      Condensed Consolidated Balance Sheets                XML    295K 
58: XML.R3      Condensed Consolidated Balance Sheets                XML    118K 
                (Parenthetical)                                                  
46: XML.R4      Condensed Consolidated Statements of Operations      XML    390K 
44: XML.R5      Condensed Consolidated Statements of Cash Flows      XML    380K 
14: XML.R6      Basis of Presentation                                XML     50K 
53: XML.R7      Change in Quarterly Accounting Periods               XML     40K 
13: XML.R8      Acquisition                                          XML    112K 
30: XML.R9      Selected Balance Sheet Accounts                      XML     87K 
43: XML.R10     Debt Obligations                                     XML     61K 
35: XML.R11     Stock-Based Compensation                             XML     53K 
31: XML.R12     Net Income (Loss) per Share                          XML     74K 
71: XML.R13     Commitments and Contingencies                        XML     56K 
37: XML.R14     Income Taxes                                         XML     42K 
80: XML.R15     Segment Information                                  XML    140K 
55: XML.R16     Basis of Presentation (Policies)                     XML     81K 
54: XML.R17     Acquisition (Tables)                                 XML    118K 
57: XML.R18     Selected Balance Sheet Accounts (Tables)             XML     99K 
28: XML.R19     Debt Obligations (Tables)                            XML     57K 
50: XML.R20     Stock-Based Compensation (Tables)                    XML     48K 
65: XML.R21     Net Income (Loss) per Share (Tables)                 XML     73K 
68: XML.R22     Commitments and Contingencies (Tables)               XML     51K 
72: XML.R23     Segment Information (Tables)                         XML    139K 
42: XML.R24     Basis of Presentation (Details)                      XML    310K 
23: XML.R25     Change in Quarterly Accounting Periods (Details)     XML    219K 
74: XML.R26     Acquisition (Details)                                XML   1.83M 
56: XML.R27     Acquisition (Details 2)                              XML    159K 
75: XML.R28     Selected Balance Sheet Accounts (Details)            XML    235K 
19: XML.R29     Debt Obligations (Details)                           XML   1.75M 
63: XML.R30     Stock-Based Compensation (Details)                   XML    129K 
61: XML.R31     Stock-Based Compensation (Details 2)                 XML    212K 
22: XML.R32     Net Income (Loss) per Share (Details)                XML    290K 
78: XML.R33     Commitments and Contingencies (Details)              XML    125K 
21: XML.R34     Income Taxes (Details)                               XML     68K 
82: XML.R35     Segment Information (Details)                        XML    713K 
45: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS    764K 
 7: EX-101.INS  XBRL Instance -- irg-20130701                        XML   1.02M 
 9: EX-101.CAL  XBRL Calculations -- irg-20130701_cal                XML    191K 
10: EX-101.DEF  XBRL Definitions -- irg-20130701_def                 XML    689K 
11: EX-101.LAB  XBRL Labels -- irg-20130701_lab                      XML   2.94M 
12: EX-101.PRE  XBRL Presentations -- irg-20130701_pre               XML   1.34M 
 8: EX-101.SCH  XBRL Schema -- irg-20130701                          XSD    232K 
26: ZIP         XBRL Zipped Folder -- 0001104659-13-062427-xbrl      Zip    182K

‘XML.R26’   —   Acquisition (Details)

This Financial Report is an XBRL XML File.

                                                                                                                                                                                
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<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 19 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
</Cells>
<ElementDataType> xbrli:integerItemType </ElementDataType>
<SimpleDataType> integer </SimpleDataType>
<ElementDefenition> Represents the number of restaurants owned and operated under each brand name by the entity as of the balance sheet date. </ElementDefenition>
<ElementReferences> No definition available. </ElementReferences>
<IsTotalLabel> false </IsTotalLabel>
<UnitID> 256 </UnitID>
<Label> Number of restaurants owned and operated </Label>
</Row>
<Row FlagID="0">
<Id> 3 </Id>
<IsAbstractGroupTitle> false </IsAbstractGroupTitle>
<LabelSeparator> </LabelSeparator>
<Level> 4 </Level>
<ElementName> irg_NumberOfUSAndUSTerritoriesFranchisedRestaurants </ElementName>
<ElementPrefix> irg_ </ElementPrefix>
<IsBaseElement> false </IsBaseElement>
<BalanceType> na </BalanceType>
<PeriodType> instant </PeriodType>
<IsReportTitle> false </IsReportTitle>
<IsSegmentTitle> false </IsSegmentTitle>
<IsCalendarTitle> false </IsCalendarTitle>
<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow>
<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow>
<IsBeginningBalance> false </IsBeginningBalance>
<IsEndingBalance> false </IsEndingBalance>
<IsReverseSign> false </IsReverseSign>
<PreferredLabelRole> terseLabel </PreferredLabelRole>
<FootnoteIndexer/>
<Cells>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 1 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 2 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
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<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 3 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
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<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 4 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 5 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
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<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 6 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="I2013Q2_M0409_MacParentLLCMember" UnitID="Restaurant">
<Id> 7 </Id>
<IsNumeric> true </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 12 </NumericAmount>
<RoundedNumericAmount> 12 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 8 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 9 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 10 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 11 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 12 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
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<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 13 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
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<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 14 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 15 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 16 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 17 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 18 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 19 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
</Cells>
<ElementDataType> xbrli:integerItemType </ElementDataType>
<SimpleDataType> integer </SimpleDataType>
<ElementDefenition> Represents the number of U.S. and U.S Territories franchised restaurants. </ElementDefenition>
<ElementReferences> No definition available. </ElementReferences>
<IsTotalLabel> false </IsTotalLabel>
<UnitID> 256 </UnitID>
<Label> Number of franchised restaurants in the United States and U.S. territories </Label>
</Row>
<Row FlagID="0">
<Id> 4 </Id>
<IsAbstractGroupTitle> false </IsAbstractGroupTitle>
<LabelSeparator> </LabelSeparator>
<Level> 4 </Level>
<ElementName> us-gaap_NumberOfStatesInWhichEntityOperates </ElementName>
<ElementPrefix> us-gaap_ </ElementPrefix>
<IsBaseElement> true </IsBaseElement>
<BalanceType> na </BalanceType>
<PeriodType> instant </PeriodType>
<IsReportTitle> false </IsReportTitle>
<IsSegmentTitle> false </IsSegmentTitle>
<IsCalendarTitle> false </IsCalendarTitle>
<IsEquityPrevioslyReportedAsRow> false </IsEquityPrevioslyReportedAsRow>
<IsEquityAdjustmentRow> false </IsEquityAdjustmentRow>
<IsBeginningBalance> false </IsBeginningBalance>
<IsEndingBalance> false </IsEndingBalance>
<IsReverseSign> false </IsReverseSign>
<PreferredLabelRole> terseLabel </PreferredLabelRole>
<FootnoteIndexer/>
<Cells>
<Cell FlagID="0" ContextID="I2013Q2" UnitID="State">
<Id> 1 </Id>
<IsNumeric> true </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 36 </NumericAmount>
<RoundedNumericAmount> 36 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 2 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 3 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="I2013Q2" UnitID="State">
<Id> 4 </Id>
<IsNumeric> true </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 36 </NumericAmount>
<RoundedNumericAmount> 36 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 5 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 6 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="I2013Q2_M0409_MacParentLLCMember" UnitID="State">
<Id> 7 </Id>
<IsNumeric> true </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 36 </NumericAmount>
<RoundedNumericAmount> 36 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 8 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
<NonNumbericText/>
<FootnoteIndexer/>
<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 9 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
<RoundedNumericAmount> 0 </RoundedNumericAmount>
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<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 10 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
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<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 11 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
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<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 12 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
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<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 13 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
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<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 14 </Id>
<IsNumeric> false </IsNumeric>
<IsRatio> false </IsRatio>
<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
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<NonNumbericText/>
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<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 15 </Id>
<IsNumeric> false </IsNumeric>
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<DisplayZeroAsNone> false </DisplayZeroAsNone>
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<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 16 </Id>
<IsNumeric> false </IsNumeric>
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<DisplayZeroAsNone> false </DisplayZeroAsNone>
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<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 17 </Id>
<IsNumeric> false </IsNumeric>
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<DisplayZeroAsNone> false </DisplayZeroAsNone>
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<IsIndependantCurrency> false </IsIndependantCurrency>
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</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 18 </Id>
<IsNumeric> false </IsNumeric>
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<DisplayZeroAsNone> false </DisplayZeroAsNone>
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<CurrencyCode/>
<CurrencySymbol/>
<IsIndependantCurrency> false </IsIndependantCurrency>
<ShowCurrencySymbol> false </ShowCurrencySymbol>
<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
<Cell FlagID="0" ContextID="" UnitID="">
<Id> 19 </Id>
<IsNumeric> false </IsNumeric>
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<DisplayZeroAsNone> false </DisplayZeroAsNone>
<NumericAmount> 0 </NumericAmount>
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<IsIndependantCurrency> false </IsIndependantCurrency>
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<DisplayDateInUSFormat> false </DisplayDateInUSFormat>
</Cell>
</Cells>
<ElementDataType> xbrli:integerItemType </ElementDataType>
<SimpleDataType> integer </SimpleDataType>
<ElementDefenition> The number of states the entity operates in as of the balance sheet date. </ElementDefenition>
<ElementReferences> No definition available. </ElementReferences>
<IsTotalLabel> false </IsTotalLabel>
<UnitID> 256 </UnitID>
<Label> Number of states in which the entity owns and operates restaurants </Label>
</Row>
<Row FlagID="0">
<Id> 5 </Id>
<IsAbstractGroupTitle> false </IsAbstractGroupTitle>
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<Level> 4 </Level>
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<Row FlagID="0">
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<ElementDefenition> Represents the number of foreign countries in which additional franchised units were acquired. </ElementDefenition>
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<ElementName> us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount </ElementName>
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<ElementDataType> xbrli:monetaryItemType </ElementDataType>
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<ElementDefenition> The amount of acquisition cost of a business combination allocated to current assets. </ElementDefenition>
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 51 -Subparagraph e -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. </ElementReferences>
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<ElementReferences> No definition available. </ElementReferences>
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<ElementDataType> xbrli:monetaryItemType </ElementDataType>
<SimpleDataType> monetary </SimpleDataType>
<ElementDefenition> The amount of acquisition cost of a business combination allocated to property, plant and equipment to be used in ongoing operations. </ElementDefenition>
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 51 -Subparagraph e -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 37 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. </ElementReferences>
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<ElementPrefix> us-gaap_ </ElementPrefix>
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<ElementReferences> No definition available. </ElementReferences>
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<ElementReferences> No definition available. </ElementReferences>
<IsTotalLabel> false </IsTotalLabel>
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<Row FlagID="0">
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<Row FlagID="0">
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<ElementDefenition> The amount of acquisition cost of a business combination allocated to assets acquired. </ElementDefenition>
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 37 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. </ElementReferences>
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<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 51 -Subparagraph e -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. </ElementReferences>
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<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 98-1 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 37 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. </ElementReferences>
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<ElementDefenition> The total purchase price of the acquired entity. This includes cash paid to equity interest holders of the acquired entity, fair value of debt and equity securities issued to equity holders of the acquired entity, and transaction costs paid to third parties to consummate the acquisition. </ElementDefenition>
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 51 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 35 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. </ElementReferences>
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<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 52 -Subparagraph c -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 53 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. </ElementReferences>
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<ElementDataType> xbrli:monetaryItemType </ElementDataType>
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<ElementDefenition> The total cost of the acquired entity including the cash paid to shareholders of acquired entities, fair value of debt and equity securities issued to shareholders of acquired entities, the fair value of the liabilities assumed, and direct costs of the acquisition. </ElementDefenition>
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 51 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. </ElementReferences>
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<IsNumeric> true </IsNumeric>
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<ElementDataType> xbrli:monetaryItemType </ElementDataType>
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<ElementDefenition> The aggregate amount assigned to a major class of finite-lived intangible assets acquired either individually or as part of a group of assets (in either an asset acquisition or business combination). A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company. </ElementDefenition>
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16265-109275 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 44 -Subparagraph a(1) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. </ElementReferences>
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<ElementDataType> xbrli:monetaryItemType </ElementDataType>
<SimpleDataType> monetary </SimpleDataType>
<ElementDefenition> The aggregate cost of a major indefinite-lived intangible asset class acquired, during the period, either individually or as part of a group of assets (in either an asset acquisition or business combination). </ElementDefenition>
<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16265-109275 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 44 -Subparagraph b -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. </ElementReferences>
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<ElementPrefix> us-gaap_ </ElementPrefix>
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<ElementDataType> xbrli:monetaryItemType </ElementDataType>
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<ElementDefenition> Amount of acquisition cost of a business combination allocated to assets, excluding financial assets and goodwill, lacking physical substance. </ElementDefenition>
<ElementReferences> No definition available. </ElementReferences>
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<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a)(3) -URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16265-109275 </ElementReferences>
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<ElementReferences> Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 51 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 24 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. </ElementReferences>
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<ElementReferences> No definition available. </ElementReferences>
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<ElementDataType> xbrli:stringItemType </ElementDataType>
<SimpleDataType> string </SimpleDataType>
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<UnitID> 0 </UnitID>
<Label> Weighted average shares outstanding </Label>
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<Row FlagID="0">
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<ElementName> us-gaap_WeightedAverageBasicSharesOutstandingProForma </ElementName>
<ElementPrefix> us-gaap_ </ElementPrefix>
<IsBaseElement> true </IsBaseElement>
<BalanceType> na </BalanceType>
<PeriodType> duration </PeriodType>
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<IsBeginningBalance> false </IsBeginningBalance>
<IsEndingBalance> false </IsEndingBalance>
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<PreferredLabelRole> terseLabel </PreferredLabelRole>
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<Cell FlagID="0" ContextID="D2013Q2_IgniteAndMacParentLLCMember" UnitID="Shares">
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<IsNumeric> true </IsNumeric>
<IsRatio> false </IsRatio>
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<NumericAmount> 25624000 </NumericAmount>
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</Cell>
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<Id> 19 </Id>
<IsNumeric> true </IsNumeric>
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<ElementDataType> xbrli:sharesItemType </ElementDataType>
<SimpleDataType> shares </SimpleDataType>
<ElementDefenition> The weighted average number of shares (units) outstanding in the calculation of pro forma basic earnings per share (earnings per unit), which is commonly presented in initial public offerings based on the terms of the offering. </ElementDefenition>
<ElementReferences> No definition available. </ElementReferences>
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<Label> Basic (in shares) </Label>
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<Row FlagID="0">
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</Cell>
<Cell FlagID="0" ContextID="D2013Q2_IgniteAndMacParentLLCMember" UnitID="Shares">
<Id> 16 </Id>
<IsNumeric> true </IsNumeric>
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<NumericAmount> 25634000 </NumericAmount>
<RoundedNumericAmount> 25634 </RoundedNumericAmount>
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<IsNumeric> true </IsNumeric>
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<IsNumeric> true </IsNumeric>
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</Cells>
<ElementDataType> xbrli:sharesItemType </ElementDataType>
<SimpleDataType> shares </SimpleDataType>
<ElementDefenition> The weighted average number of shares or units and dilutive common stock or unit equivalents outstanding in the calculation of proforma diluted earnings per share (earnings per unit), which is commonly presented in initial public offerings based on the terms of the offering. </ElementDefenition>
<ElementReferences> No definition available. </ElementReferences>
<IsTotalLabel> false </IsTotalLabel>
<UnitID> 1 </UnitID>
<Label> Diluted (in shares) </Label>
</Row>
</Rows>
<Footnotes/>
<IsEquityReport> false </IsEquityReport>
<ReportName> Acquisition (Details) (USD $) </ReportName>
<MonetaryRoundingLevel> NoRounding </MonetaryRoundingLevel>
<SharesRoundingLevel> Thousands </SharesRoundingLevel>
<PerShareRoundingLevel> NoRounding </PerShareRoundingLevel>
<ExchangeRateRoundingLevel> UnKnown </ExchangeRateRoundingLevel>
<HasCustomUnits> true </HasCustomUnits>
<IsEmbedReport> false </IsEmbedReport>
<IsMultiCurrency> false </IsMultiCurrency>
<ReportType> Sheet </ReportType>
<RoleURI> http://www.igniterestaurants.com/role/DisclosureAcquisitionDetails </RoleURI>
<NumberOfCols> 19 </NumberOfCols>
<NumberOfRows> 40 </NumberOfRows>
</InstanceReport>

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