Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 16,020
Accounts and vendor receivables, net of allowance for doubtful accounts of $769 and $289	4,081
Accounts receivable, related parties, net of allowance for doubtful accounts of $28 and $28	543
Inventories, net	2,841
Other current assets	12,588
Total current assets	36,073
Property and equipment, net	38,164
Goodwill	161,140
Brand	290,500
Franchise rights, net	20,284
Favorable leases, net	429
Other noncurrent assets	4,292
Total assets	550,882
Current liabilities:
Accounts payable	12,130
Accrued expenses	24,922
Current maturities of capital lease obligations	8,472
Other current liabilities	4,047
Total current liabilities	49,571
Long-term debt, less current maturities and deferred debt issuance costs, net	97,842
Deferred income taxes	64,430
Capital lease obligations, less current maturities	18,619
Noncurrent closed store obligation	11,316
Other noncurrent liabilities	17,504
Total liabilities	259,282
Commitments and contingencies (notes 3, 13 and 15)
Stockholders' equity:
Preferred stock, $0.01 par value; 25,000 shares authorized and no shares issued and outstanding as of both September 30, 2018 and December 31, 2017
Common stock, $0.01 par value; 150,000 shares authorized, 37,883 shares issued and 37,473 shares outstanding as of September 30, 2018 and 37,069 shares issued and 36,899 shares outstanding as of December 31, 2017	379
Treasury stock, 410 and 170 shares at cost as of September 30, 2018 and December 31, 2017, respectively	(4,859)
Additional paid-in capital	136,830
Retained earnings	158,625
Accumulated other comprehensive income	625
Total stockholders' equity	291,600
Total liabilities and stockholders' equity	$ 550,882

Condensed Consolidated Statements of Operations and Comprehensive (Loss) Income - USD ($) $ in Thousands
	Dec. 31, 2017	[1]
Revenues:
Total revenues	$ 136,042
Restaurant operating expenses:
Cost of Goods Sold	114,841
Operating income before other operating expenses	21,201
Other operating expenses:
General and administrative	9,814
Depreciation and amortization	747
Impairment	126
Restaurant closures and refranchising costs and related asset write-downs
Loss (gain) on disposal of property and equipment and other	(135)
Total other operating expenses	10,552
Operating (loss) income	10,649
Amortization of deferred debt issuance costs	(147)
Interest income	2
Interest expense	(1,495)
(Loss) income before income taxes	9,009
Income tax benefit (expense)	(2,120)
Net (loss) income	6,889

Calculate the firm's Return on Assets (ROA)

[Enter answer as a decimal]