Nature of Operations and Summary of Significant Accounting Policies (Details)
|
|
1 Months Ended |
3 Months Ended |
9 Months Ended |
11 Months Ended |
12 Months Ended |
|
|
|
|
Apr. 23, 2018
USD ($)
Business
|
Dec. 31, 2020
USD ($)
States
Store
Customers
shares
|
Sep. 30, 2021
USD ($)
Store
shares
|
Sep. 30, 2020
USD ($)
|
Sep. 30, 2021
USD ($)
Store
shares
|
Sep. 30, 2020
USD ($)
|
Dec. 15, 2020
USD ($)
shares
|
Dec. 31, 2020
USD ($)
Store
Business
States
in-linedistributor
Customers
shares
|
Dec. 31, 2019
USD ($)
Store
Customers
|
Dec. 31, 2018
USD ($)
|
Dec. 16, 2020
USD ($)
shares
|
Oct. 21, 2020 |
Jan. 01, 2020 |
| Number of stores | Store |
|
|
116
|
|
116
|
|
|
|
|
|
|
|
|
| Accounts Receivable, Allowance for Credit Loss, Current |
|
$ 0
|
|
|
|
|
|
$ 0
|
$ 65,000
|
|
|
|
|
| Goodwill |
$ 397,000
|
$ 119,542,000
|
$ 123,560,000
|
|
$ 123,560,000
|
|
|
119,542,000
|
398,000
|
|
$ 119,542,000
|
|
|
| Goodwill, Impairment Loss |
|
|
|
|
|
|
|
$ 0
|
0
|
|
|
|
|
| Number of warrants or rights outstanding | shares |
|
0
|
15,063,900
|
|
15,063,900
|
|
0
|
0
|
|
|
15,095,000
|
|
|
| Contract with Customer, Liability, Revenue Recognized |
|
$ 41,000
|
|
|
|
|
$ 1,023,000
|
|
1,283,000
|
|
|
|
|
| Sales tax payable |
|
172,000
|
|
|
|
|
|
$ 172,000
|
142,000
|
|
|
|
|
| Advertising expenses |
|
23,000
|
|
|
|
|
454,000
|
|
554,000
|
|
|
|
|
| Pre-opening costs |
|
$ 24,000
|
$ 615,000
|
$ 18,000
|
$ 1,243,000
|
$ 124,000
|
$ 189,000
|
|
$ 425,000
|
|
|
|
|
| Lease Expiration Month And Year |
|
|
|
|
|
|
|
December 2020 and March 2035
|
|
|
|
|
|
| Operating Lease, Term of Contract |
|
10 years
|
|
|
|
|
|
10 years
|
|
|
|
10 years
|
36 months
|
| Cash and cash equivalents |
|
$ 37,150,000
|
28,295,000
|
|
28,295,000
|
|
|
$ 37,150,000
|
|
|
|
|
|
| Gain on extinguishment of debt |
|
$ 791,000
|
|
|
|
|
|
|
|
|
|
|
|
| Number of states in which stores operated | States |
|
23
|
|
|
|
|
|
23
|
|
|
|
|
|
| U.S. federal statutory rate |
|
|
|
|
|
|
0.00%
|
21.00%
|
0.00%
|
|
|
|
|
| Federal depository insurance coverage |
|
$ 250,000
|
|
|
|
|
|
$ 250,000
|
|
|
|
|
|
| Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Including Disposal Group and Discontinued Operations |
|
40,383,000
|
28,295,000
|
3,243,000
|
28,295,000
|
3,243,000
|
$ 2,790,000
|
40,383,000
|
$ 2,417,000
|
$ 2,252,000
|
|
|
|
| Warrant outstanding |
|
16,516,000
|
|
|
|
|
|
$ 16,516,000
|
|
|
$ 22,113,000
|
|
|
| Gain or loss due to change in the fair value of warrants |
|
5,597,000
|
2,732,000
|
|
(10,405,000)
|
|
|
|
|
|
|
|
|
| Number of Operating Segments | Business |
|
|
|
|
|
|
|
1
|
|
|
|
|
|
| Number of Reportable Segments | Business |
|
|
|
|
|
|
|
1
|
|
|
|
|
|
| Number of loans collateralized by VIEs assets and creditors | Business |
|
|
|
|
|
|
|
3
|
|
|
|
|
|
| Revenues |
|
1,704,000
|
$ 11,115,000
|
$ 8,873,000
|
$ 33,827,000
|
$ 24,280,000
|
32,578,000
|
|
33,555,000
|
|
|
|
|
| Decrease in members equity |
|
|
|
|
|
|
|
|
|
1,201,546
|
|
|
|
| Increase (decrease) In current deferred initial franchise fee liability |
|
|
|
|
|
|
|
|
|
348,730
|
|
|
|
| Increase (decrease) In long term deferred initial franchise fee liability |
|
|
|
|
|
|
|
|
|
$ 1,550,276
|
|
|
|
| Amount Due From Commercial Credit Card Companies [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Cash and cash equivalents |
|
$ 11,000
|
|
|
|
|
|
$ 11,000
|
$ 339,000
|
|
|
|
|
| Public Warrants [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Number of warrants or rights outstanding | shares |
|
11,500,000
|
11,468,900
|
|
11,468,900
|
|
|
11,500,000
|
|
|
|
|
|
| UPO warrants [member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Number of warrants or rights outstanding | shares |
|
750,000
|
|
|
|
|
|
750,000
|
|
|
|
|
|
| Private Warrants [member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Number of warrants or rights outstanding | shares |
|
445,000
|
445,000
|
|
445,000
|
|
|
445,000
|
|
|
445,000
|
|
|
| Private Placement Warrants [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Number of warrants or rights outstanding | shares |
|
3,000,000
|
3,000,000
|
|
3,000,000
|
|
|
3,000,000
|
|
|
3,000,000
|
|
|
| Working Capital Warrants [member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Number of warrants or rights outstanding | shares |
|
150,000
|
150,000
|
|
150,000
|
|
|
150,000
|
|
|
|
|
|
| Revenue Benchmark [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Concentration Risk, Customer |
|
|
|
|
|
|
|
no customers which accounted for 10% or more
|
|
|
|
|
|
| Revenue Benchmark [Member] | Customer Concentration Risk [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Number of major customer | Customers |
|
0
|
|
|
|
|
|
0
|
0
|
|
|
|
|
| Concentration risk percentage |
|
10.00%
|
|
|
|
|
|
|
|
|
|
|
|
| Cost of Goods and Service, Product and Service Benchmark [Member] | Supplier Concentration Risk [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Numbe Of MainIn Line Distributors | Business |
|
|
|
|
|
|
|
1
|
|
|
|
|
|
| Warrants Sold In The Initial Public Offering And Private Placement [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Antidilutive securities excluded from computation of earnings per share, amount | shares |
|
|
|
|
|
|
|
15,095,000
|
|
|
|
|
|
| Warrant [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Antidilutive securities excluded from computation of earnings per share, amount | shares |
|
|
|
|
75,000
|
|
|
750,000
|
|
|
|
|
|
| Restricted Stock [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Antidilutive securities excluded from computation of earnings per share, amount | shares |
|
|
|
|
2,297,300
|
|
|
1,300,000
|
|
|
|
|
|
| Trademarks [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Estimated useful life of intangible assets |
|
|
|
|
|
|
|
30 years
|
|
|
|
|
|
| Minimum [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Percentage of tax benefit realized upon ultimate settlement with taxing authority |
|
|
|
|
|
|
|
50.00%
|
|
|
|
|
|
| Minimum [Member] | Computer Software [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Estimated useful life of intangible assets |
|
|
|
|
|
|
|
1 year
|
|
|
|
|
|
| Minimum [Member] | Franchise Agreements [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Estimated useful life of intangible assets |
|
|
|
|
|
|
|
7 years
|
|
|
|
|
|
| Maximum [Member] | Computer Software [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Estimated useful life of intangible assets |
|
|
|
|
|
|
|
5 years
|
|
|
|
|
|
| Maximum [Member] | Franchise Agreements [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Estimated useful life of intangible assets |
|
|
|
|
|
|
|
10 years
|
|
|
|
|
|
| Maximum [Member] | Vehicles [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Estimated useful life of property and equipment |
|
|
|
|
|
|
|
7 years
|
|
|
|
|
|
| International [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Number of stores | Store |
|
2
|
|
|
|
|
|
2
|
5
|
|
|
|
|
| Revenues |
|
$ 2,000
|
|
|
|
|
58,000
|
|
$ 127,000
|
|
|
|
|
| Term Option One [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Operating Lease, Renewal Term |
|
5 years
|
|
|
|
|
|
5 years
|
|
|
|
|
|
| Term Option Two [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Operating Lease, Renewal Term |
|
10 years
|
|
|
|
|
|
10 years
|
|
|
|
|
|
| Franchise Revenues [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Gain on extinguishment of debt |
|
$ 791,000
|
|
|
|
|
|
|
|
|
|
|
|
| Franchise Revenues [Member] | Accounting Standards Update 2014-09 [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Non-refundable franchisee fee |
|
|
|
|
|
|
|
$ 37,500
|
|
|
|
|
|
| Percentage Of Deposit On Frachise Fee |
|
50.00%
|
|
|
|
|
|
50.00%
|
|
|
|
|
|
| Food, Packaging and Beverage Products, Excluding Breads [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Concentration risk percentage |
|
|
|
|
|
|
|
95.00%
|
|
|
|
|
|
| Coca-Cola Products and Beer, Wine and Liquor [Member] | Supplier Concentration Risk [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Concentration risk percentage |
|
|
|
|
|
|
|
5.00%
|
|
|
|
|
|
| Number of additional in-line distributors | in-linedistributor |
|
|
|
|
|
|
|
4
|
|
|
|
|
|
| Restaurant Sales [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Contract with Customer, Liability, Revenue Recognized |
|
|
|
|
|
|
|
$ 851,000
|
710,000
|
|
|
|
|
| Brand Development and Advertising Co-op Royalties [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Revenues |
|
$ 55,000
|
|
|
|
|
1,156,000
|
|
1,455,000
|
|
|
|
|
| Brand Development and Advertising Co-op Royalties [Member] | South Florida [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Revenues |
|
19,000
|
|
|
|
|
285,000
|
|
265,000
|
|
|
|
|
| Brand Development and Co-op Advertising Expenses [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Advertising expenses |
|
35,000
|
|
|
|
|
1,636,000
|
|
1,506,000
|
|
|
|
|
| Brand Development and Co-op Advertising Expenses [Member] | South Florida [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Advertising expenses |
|
0
|
|
|
|
|
648,000
|
|
226,000
|
|
|
|
|
| Variable Interest Entity, Primary Beneficiary |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Goodwill |
|
0
|
|
|
|
|
|
0
|
398,000
|
|
|
|
|
| Cash and cash equivalents |
|
0
|
|
|
|
|
|
0
|
3,000
|
|
|
|
|
| VIE, Not Primary Beneficiary [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Lease guarantees amounts |
|
6,200,000
|
|
|
|
|
|
6,200,000
|
|
|
|
|
|
| Multiple Unit Franchisee [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Takeover date |
Apr. 23, 2018
|
|
|
|
|
|
|
|
|
|
|
|
|
| Multiple Unit Franchisee [Member] | Variable Interest Entity, Primary Beneficiary |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Number of Businesses Acquired | Business |
2
|
|
|
|
|
|
|
|
|
|
|
|
|
| Loans Assumed |
$ 1,291,000
|
|
|
|
|
|
|
|
|
|
|
|
|
| Revenue of Acquiree since Acquisition Date, Actual |
|
200,000,000
|
|
|
|
|
3,700,000,000
|
|
3,900,000,000
|
|
|
|
|
| Earnings or Loss of Acquiree since Acquisition Date, Actual |
|
50,000
|
|
|
|
|
$ 10,000
|
|
75,000
|
|
|
|
|
| Asset Purchase And Management Agreement [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Goodwill |
|
$ 119,542,000
|
|
|
|
|
|
119,542,000
|
$ 398,000
|
|
|
|
|
| SBA Paycheck Protection Program [Member] |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Assumed stimulus loan principal balance forgiven |
|
|
|
|
|
|
|
$ 0
|
|
|
|
|
|