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Ignite Restaurant Group, Inc. – ‘10-Q’ for 7/1/13 – ‘EX-101.PRE’

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

‘EX-101.PRE’   —   XBRL Presentations — irg-20130701_pre

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosureSupplementalDisclosureOfCashFlowInformation" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosureSupplementalDisclosureOfCashFlowInformation"/>
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<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosureRestatementOfPreviouslyIssuedFinancialStatements" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosureRestatementOfPreviouslyIssuedFinancialStatements"/>
<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosureInsuranceAndOtherRecoveriesTables" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosureInsuranceAndOtherRecoveriesTables"/>
<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosureInsuranceAndOtherRecoveries" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosureInsuranceAndOtherRecoveries"/>
<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosureQuarterlyFinancialInformationTables" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosureQuarterlyFinancialInformationTables"/>
<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosureQuarterlyFinancialInformation" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosureQuarterlyFinancialInformation"/>
<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosureRelatedParties" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosureRelatedParties"/>
<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosurePropertyAndEquipmentNetTables" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosurePropertyAndEquipmentNetTables"/>
<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosurePropertyAndEquipmentNet" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosurePropertyAndEquipmentNet"/>
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<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosureStockholdersEquity" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosureStockholdersEquity"/>
<link:roleRef roleURI="http://www.igniterestaurants.com/role/StatementOfComprehensiveIncome" xlink:type="simple" xlink:href="irg-20130701.xsd#StatementOfComprehensiveIncome"/>
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</link:presentationLink>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="DebtDisclosureAbstract" xlink:title="DebtDisclosureAbstract"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ScheduleOfDebtInstrumentsTextBlock" xlink:label="ScheduleOfDebtInstrumentsTextBlock" xlink:title="ScheduleOfDebtInstrumentsTextBlock"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_PeriodFrom30thJune2014To28thDecember2014Member" xlink:label="PeriodFrom30thJune2014To28thDecember2014Member" xlink:title="PeriodFrom30thJune2014To28thDecember2014Member"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_PeriodAfter28thDecember2014Member" xlink:label="PeriodAfter28thDecember2014Member" xlink:title="PeriodAfter28thDecember2014Member"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_PeriodAfter29thDecember2013Member" xlink:label="PeriodAfter29thDecember2013Member" xlink:title="PeriodAfter29thDecember2013Member"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RangeAxis" xlink:label="RangeAxis" xlink:title="RangeAxis"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DebtAndCapitalLeaseObligations" xlink:label="DebtAndCapitalLeaseObligations" xlink:title="DebtAndCapitalLeaseObligations"/>
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtInstrumentLineItems" xlink:to="LongTermDebtAndCapitalLeaseObligationsCurrent" xlink:title="presentation: DebtInstrumentLineItems to LongTermDebtAndCapitalLeaseObligationsCurrent" use="optional" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LongTermDebtAndCapitalLeaseObligations" xlink:label="LongTermDebtAndCapitalLeaseObligations" xlink:title="LongTermDebtAndCapitalLeaseObligations"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtInstrumentLineItems" xlink:to="LongTermDebtAndCapitalLeaseObligations" xlink:title="presentation: DebtInstrumentLineItems to LongTermDebtAndCapitalLeaseObligations" use="optional" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LineOfCreditFacilityIncreaseAdditionalBorrowings" xlink:label="LineOfCreditFacilityIncreaseAdditionalBorrowings" xlink:title="LineOfCreditFacilityIncreaseAdditionalBorrowings"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_DebtInstrumentPeriod" xlink:label="DebtInstrumentPeriod" xlink:title="DebtInstrumentPeriod"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DebtInstrumentDescriptionOfVariableRateBasis" xlink:label="DebtInstrumentDescriptionOfVariableRateBasis" xlink:title="DebtInstrumentDescriptionOfVariableRateBasis"/>
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtInstrumentLineItems" xlink:to="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" xlink:title="presentation: DebtInstrumentLineItems to LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" use="optional" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xlink:label="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xlink:title="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtInstrumentLineItems" xlink:to="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xlink:title="presentation: DebtInstrumentLineItems to LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" use="optional" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" xlink:label="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" xlink:title="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtInstrumentLineItems" xlink:to="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" xlink:title="presentation: DebtInstrumentLineItems to LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" use="optional" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearSix" xlink:label="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearSix" xlink:title="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearSix"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_WriteOffOfDeferredDebtIssuanceCost" xlink:label="WriteOffOfDeferredDebtIssuanceCost" xlink:title="WriteOffOfDeferredDebtIssuanceCost"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_UnamortizedDebtIssuanceExpense" xlink:label="UnamortizedDebtIssuanceExpense" xlink:title="UnamortizedDebtIssuanceExpense"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_DebtInstrumentLeverageRatio" xlink:label="DebtInstrumentLeverageRatio" xlink:title="DebtInstrumentLeverageRatio"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_DebtInstrumentCovenantFixedChargeCoverageRatio" xlink:label="DebtInstrumentCovenantFixedChargeCoverageRatio" xlink:title="DebtInstrumentCovenantFixedChargeCoverageRatio"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LineOfCreditFacilityAmountOutstanding" xlink:label="LineOfCreditFacilityAmountOutstanding" xlink:title="LineOfCreditFacilityAmountOutstanding"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_LineOfCreditFacilityExpectedPaymentPeriod" xlink:label="LineOfCreditFacilityExpectedPaymentPeriod" xlink:title="LineOfCreditFacilityExpectedPaymentPeriod"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_DebtInstrumentVariableRateBasisFloor" xlink:label="DebtInstrumentVariableRateBasisFloor" xlink:title="DebtInstrumentVariableRateBasisFloor"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PaymentsOfDividendsCommonStock" xlink:label="PaymentsOfDividendsCommonStock" xlink:title="PaymentsOfDividendsCommonStock"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DebtInstrumentLineItems" xlink:to="PaymentsOfDividendsCommonStock" xlink:title="presentation: DebtInstrumentLineItems to PaymentsOfDividendsCommonStock" use="optional" order="8001.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_DebtInstrumentPrepaymentCalculationAmountToBePaidAsPercentageOfGrossProceedsFromInitialPublicOfferingUnderSecondCriterion" xlink:label="DebtInstrumentPrepaymentCalculationAmountToBePaidAsPercentageOfGrossProceedsFromInitialPublicOfferingUnderSecondCriterion" xlink:title="DebtInstrumentPrepaymentCalculationAmountToBePaidAsPercentageOfGrossProceedsFromInitialPublicOfferingUnderSecondCriterion"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_CashOnHandUsedToRepayDebt" xlink:label="CashOnHandUsedToRepayDebt" xlink:title="CashOnHandUsedToRepayDebt"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_FiscalYearAbstract" xlink:label="FiscalYearAbstract" xlink:title="FiscalYearAbstract"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_LengthOfFiscalYear" xlink:label="LengthOfFiscalYear" xlink:title="LengthOfFiscalYear"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_RestaurantEquipmentMember" xlink:label="RestaurantEquipmentMember" xlink:title="RestaurantEquipmentMember"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_ComputerEquipmentAndSoftwareMember" xlink:label="ComputerEquipmentAndSoftwareMember" xlink:title="ComputerEquipmentAndSoftwareMember"/>
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="MacParentLLCMember" xlink:title="presentation: BusinessAcquisitionAcquireeDomain to MacParentLLCMember" use="optional" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_IgniteAndMacParentLLCMember" xlink:label="IgniteAndMacParentLLCMember" xlink:title="IgniteAndMacParentLLCMember"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionAcquireeDomain" xlink:to="IgniteAndMacParentLLCMember" xlink:title="presentation: BusinessAcquisitionAcquireeDomain to IgniteAndMacParentLLCMember" use="optional" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_FranchiseRightsMember" xlink:label="FranchiseRightsMember" xlink:title="FranchiseRightsMember"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_TrademarksAndTradeNamesMember" xlink:label="TrademarksAndTradeNamesMember" xlink:title="TrademarksAndTradeNamesMember"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="TrademarksAndTradeNamesMember" xlink:title="presentation: IndefiniteLivedIntangibleAssetsMajorClassNameDomain to TrademarksAndTradeNamesMember" use="optional" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LicensingAgreementsMember" xlink:label="LicensingAgreementsMember" xlink:title="LicensingAgreementsMember"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:to="LicensingAgreementsMember" xlink:title="presentation: IndefiniteLivedIntangibleAssetsMajorClassNameDomain to LicensingAgreementsMember" use="optional" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="BusinessAcquisitionLineItems" xlink:title="BusinessAcquisitionLineItems"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_NumberOfRestaurantsOwnedAndOperated" xlink:label="NumberOfRestaurantsOwnedAndOperated" xlink:title="NumberOfRestaurantsOwnedAndOperated"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_NumberOfUSAndUSTerritoriesFranchisedRestaurants" xlink:label="NumberOfUSAndUSTerritoriesFranchisedRestaurants" xlink:title="NumberOfUSAndUSTerritoriesFranchisedRestaurants"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_NumberOfStatesInWhichEntityOperates" xlink:label="NumberOfStatesInWhichEntityOperates" xlink:title="NumberOfStatesInWhichEntityOperates"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_NumberOfNonUSFranchisedRestaurants" xlink:label="NumberOfNonUSFranchisedRestaurants" xlink:title="NumberOfNonUSFranchisedRestaurants"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_NumberOfForeignCountriesInWhichAdditionalFranchisedUnitsWereAcquired" xlink:label="NumberOfForeignCountriesInWhichAdditionalFranchisedUnitsWereAcquired" xlink:title="NumberOfForeignCountriesInWhichAdditionalFranchisedUnitsWereAcquired"/>
<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionLineItems" xlink:to="NumberOfForeignCountriesInWhichAdditionalFranchisedUnitsWereAcquired" xlink:title="presentation: BusinessAcquisitionLineItems to NumberOfForeignCountriesInWhichAdditionalFranchisedUnitsWereAcquired" use="optional" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount" xlink:label="BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount" xlink:title="BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityAbstract" xlink:label="BusinessAcquisitionCostOfAcquiredEntityAbstract" xlink:title="BusinessAcquisitionCostOfAcquiredEntityAbstract"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_BusinessAcquisitionPurchasePriceAllocationDeferredTaxAssetsCurrent" xlink:label="BusinessAcquisitionPurchasePriceAllocationDeferredTaxAssetsCurrent" xlink:title="BusinessAcquisitionPurchasePriceAllocationDeferredTaxAssetsCurrent"/>
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<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BusinessAcquisitionPurchasePriceAllocationAbstract" xlink:to="BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsOtherThanGoodwill" xlink:title="presentation: BusinessAcquisitionPurchasePriceAllocationAbstract to BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsOtherThanGoodwill" use="optional" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_BusinessAcquisitionPurchasePriceAllocationLeaseInterest" xlink:label="BusinessAcquisitionPurchasePriceAllocationLeaseInterest" xlink:title="BusinessAcquisitionPurchasePriceAllocationLeaseInterest"/>
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