0001437749-24-025270 | 10-Q | XBRL Viewer

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]

NOTE K – ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consist of the following (in thousands):

	June 30,		March 31,
	2024		2024
Dividend payable	$	2,043	$	-
Payroll and other benefits		1,495		3,522
Accrued rebates		880		693
Rent and occupancy costs		98		78
Deferred revenue		723		1,375
Interest		679		1,676
Professional fees		223		56
Sales, use and other taxes		105		41
Corporate income taxes		2,483		-
Other		222		174
Total accrued expenses and other current liabilities	$	8,951	$	7,615

Note N - Share-based Compensation - Outstanding Stock Options (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2024	Mar. 31, 2024
Options outstanding (in shares)	20,000
Options outstanding, weighted average exercise price (in dollars per share)	$ 73.25
Options outstanding, weighted average remaining contractual term (Year)	3 years 1 month 9 days	3 years 4 months 9 days
Options outstanding, aggregate intrinsic value	$ 0	$ 23
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	0
Granted, weighted average exercise price (in dollars per share)	$ 0
Exercised (in shares)	0
Exercised, weighted average exercise price (in dollars per share)	$ 0
Exercised, aggregate intrinsic value	$ 0
Options outstanding (in shares)	20,000	20,000
Options outstanding, weighted average exercise price (in dollars per share)	$ 73.25	$ 73.25
Options exercisable (in shares)	5,000
Options exercisable, weighted average exercise price (in dollars per share)	$ 68.5
Options exercisable, weighted average remaining contractual term (Year)	2 years 1 month 9 days
Options exercisable, aggregate intrinsic value	$ 0

Note C - Revenues - Revenues by Geographical Market (Details) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 25, 2023
Revenues	$ 44,767	$ 41,985
UNITED STATES
Revenues	43,296	39,882
Non-US [Member]
Revenues	$ 1,471	$ 2,103

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
us-gaap_AssetsCurrentAbstract
Cash and cash equivalents (Note E)	$ 25,979	$ 21,027
Accounts and other receivables, net (Note G)	20,471	14,731
Inventories	931	842
Prepaid expenses and other current assets (Note H)	1,598	2,176
Total current assets	48,979	38,776
Property and equipment, net of accumulated depreciation of $11,893 and $11,687, respectively	2,535	2,673
Operating lease assets (Note Q)	5,852	6,203
Goodwill	95	95
Intangible asset, net (Note I)	652	695
Deferred income taxes	280	275
Other assets	134	141
Total assets	58,527	48,858
CURRENT LIABILITIES
Accounts payable	7,046	5,744
Accrued expenses and other current liabilities (Note K)	8,951	7,615
Current portion of operating lease liabilities (Note Q)	1,897	1,887
Deferred franchise fees	322	327
Total current liabilities	18,216	15,573
Long-term debt, net of unamortized debt issuance costs of $369 and $438, respectively (Note P)	59,631	59,562
Operating lease liabilities (Note Q)	4,513	4,937
Other liabilities	844	810
Deferred franchise fees	824	899
Total liabilities	84,028	81,781
Commitments and Contingencies
STOCKHOLDERS’ DEFICIT
Common stock, $.01 par value; 30,000,000 shares authorized; 9,374,130 shares issued; and 4,084,615 shares outstanding at June 30, 2024 and March 31, 2024	94	94
Additional paid-in capital	63,124	62,936
Accumulated deficit	(2,057)	(9,291)
Stockholders’ equity before treasury stock	61,161	53,739
Treasury stock, at cost, 5,289,515 shares at June 30, 2024 and March 31, 2024	(86,662)	(86,662)
Total stockholders’ deficit	(25,501)	(32,923)
Total liabilities and stockholders’ deficit	$ 58,527	$ 48,858

Note P - Long-term Debt - Summary of Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Long-term debt, face value	$ 60,000	$ 60,000
Less: unamortized debt issuance costs	(369)	(438)
Long-term debt, net	59,631	59,562
Senior Secured 2025 Notes [Member] \| Senior Notes [Member]
Long-term debt, face value	$ 60,000	$ 60,000

Note M - Segment Information

3 Months Ended

Jun. 30, 2024

Segment Reporting Disclosure [Text Block]

NOTE M – SEGMENT INFORMATION

Nathan’s considers itself to be a brand marketer of the Nathan’s Famous signature products to the foodservice industry pursuant to its various business structures. Nathan’s sells its products directly to consumers through its restaurant operations segment consisting of Company-owned and franchised restaurants, including virtual kitchens, to distributors that resell our products to the foodservice industry through the Branded Product Program and by third party manufacturers pursuant to license agreements that sell our products to supermarkets, club stores and grocery stores nationwide. The Company’s Chief Executive Officer has been identified as the Chief Operating Decision Maker (“CODM”) who regularly reviews operating results, evaluates performance and allocates resources for the Branded Product Program, Product Licensing and Restaurant Operations segments based upon a number of factors, the primary profit measure being income from operations. Certain administrative expenses are not allocated to the segments and are reported within the Corporate segment.

Branded Product Program – This segment derives revenue principally from the sale of hot dog products either directly to foodservice operators or to various foodservice distributors who resell the products to foodservice operators.

Product licensing – This segment derives revenue, primarily in the form of royalties, from licensing a broad variety of Nathan’s Famous branded products, including our hot dogs, frozen crinkle-cut French fries and additional products through retail supermarkets, grocery channels and club stores throughout the United States.

Restaurant operations – This segment derives revenue from the sale of our products at Company-owned restaurants and earns fees and royalties from its franchised restaurants, including its virtual kitchens.

Revenues from operating segments are from transactions with unaffiliated third parties and do not include any intersegment revenues.

Income from operations attributable to Corporate consists principally of administrative expenses not allocated to the operating segments such as executive management, finance, information technology, legal, insurance, corporate office costs, corporate incentive compensation and compliance costs, and expenses of the Advertising Fund.

Interest expense, interest and dividend income, and other income, net, are managed centrally at the corporate level, and, accordingly, such items are not presented by segment since they are excluded from the measure of profitability reviewed by the CODM.

Operating segment information is as follows (in thousands):

	Thirteen weeks ended
	June 30, 2024			June 25, 2023

Revenues
Branded Product Program	$	26,146		$	25,170
Product licensing		12,921			11,658
Restaurant operations		5,272			4,733
Corporate (1)		428			424
Total revenues	$	44,767		$	41,985

Income from operations
Branded Product Program	$	2,500		$	1,961
Product licensing		12,875			11,613
Restaurant operations		1,046			669
Corporate		(2,676	)		(2,780	)
Income from operations	$	13,745		$	11,463

Interest expense		(1,060	)		(1,414	)
Interest and dividend income		78			62
Other income, net		21			21
Income before provision for income taxes	$	12,784		$	10,132

(1)

Represents advertising fund revenue.

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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2024, payments operating leases

Note Q - Leases - Future Lease Commitments to Be Paid and Received (Details)
$ in Thousands

Jun. 30, 2024

USD ($)

Fiscal year:

$ 1,336

^[1]

2024 receipts subleases

190

^[1]

2024, net leases

1,146

^[1]

2026, payments operating leases

1,923

2026, receipts subleases

278

2026, net leases

1,645

2027, payments operating leases

1,931

2027, receipts subleases

281

2027, net leases

1,650

2028, payments, operating leases

1,781

2028, receipts subleases

129

2028, net leases

1,652

2029, payments, operating leases

434

2029, receipts subleases

118

2029, net leases

316

Thereafter, payments operating leases

171

Thereafter, receipts subleases

376

Thereafter, net leases

(205)

Total lease commitments, payments operating leases

7,576

Total lease commitments, receipts subleases

1,372

Total lease commitments, net leases

6,204

Less: Amount representing interest

(1,166)

Present value of lease liabilities (b)

$ 6,410

^[2]

[1]	Represents future lease commitments to be paid and received by the Company for the remainder of the 2025 fiscal year. Amount does not include $466 of lease commitments paid and received by the Company for the thirteen week period ended June 30, 2024.
[2]	The present value of minimum operating lease payments of $1,897 and $4,513 are included in “Current portion of operating lease liabilities” and “Long-term operating lease liabilities,” respectively, on the Consolidated Balance Sheet.

Note C - Revenues

3 Months Ended

Jun. 30, 2024

Revenue from Contract with Customer [Text Block]

NOTE C – REVENUES

The Company’s disaggregated revenues for the thirteen weeks ended June 30, 2024 and June 25, 2023 are as follows (in thousands):

	Thirteen weeks ended
	June 30, 2024		June 25, 2023

Branded Products	$	26,146	$	25,170
Company-owned restaurants		4,199		3,658
License royalties		12,921		11,658
Franchise royalties		981		980
Franchise fees		92		95
Advertising fund revenue		428		424
Total revenues	$	44,767	$	41,985

The following table disaggregates revenues by primary geographical market (in thousands):

	Thirteen weeks ended
	June 30, 2024		June 25, 2023

United States	$	43,296	$	39,882
International		1,471		2,103
Total revenues	$	44,767	$	41,985

Contract balances

The following table provides information about contract liabilities from contracts with customers (in thousands):

	June 30, 2024		March 31, 2024
Deferred franchise fees (a)	$	1,146	$	1,226
Deferred revenues, which are included in
“Accrued expenses and other current liabilities” (b)	$	723	$	1,375

(a)

Deferred franchise fees of $322 and $824 as of June 30, 2024 and $327 and $899 as of March 31, 2024 are included in Deferred franchise fees – current and long term, respectively.

(b)

Includes $473 of deferred license royalties and $250 of deferred advertising fund revenue as of June 30, 2024 and $875 of deferred license royalties and $500 of deferred advertising fund revenue as of March 31, 2024.

Significant changes in deferred franchise fees are as follows (in thousands):

	Thirteen weeks ended
	June 30, 2024			June 25, 2023
Deferred franchise fees at beginning of period	$	1,226		$	1,608
New deferrals due to cash received and other		12			43
Revenue recognized during the period		(92	)		(95	)
Deferred franchise fees at end of period	$	1,146		$	1,556

Significant changes in deferred revenues are as follows (in thousands):

	Thirteen weeks ended
	June 30, 2024			June 25, 2023
Deferred revenues at beginning of period	$	1,375		$	1,406
Revenue recognized during the period		(652	)		(609	)
Deferred revenues at end of period	$	723		$	797

Anticipated future recognition of deferred franchise fees

The following table reflects the estimated franchise fees to be recognized in the future related to performance obligations that are unsatisfied at the end of the period (in thousands):

	Estimate for fiscal year
2025 (a)	$	246
2026		299
2027		186
2028		95
2029		63
Thereafter		257
Total	$	1,146

(a)

Represents franchise fees expected to be recognized for the remainder of the 2025 fiscal year, which includes international development fees expected to be recognized over the duration of one year or less. Amount does not include $92 of franchise fee revenue recognized for the thirteen weeks ended June 30, 2024.

We have applied the optional exemption, as provided for under Topic 606 “Revenues from Contracts with Customers,” which allows us to not disclose the transaction price allocated to unsatisfied performance obligations when the transaction price is a sales-based royalty.

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

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Note O - Stockholders' Equity

3 Months Ended

Jun. 30, 2024

Equity [Text Block]

NOTE O – STOCKHOLDERS’ EQUITY

1. Dividends

Effective June 12, 2024, the Company’s Board of Directors (the “Board”) declared its first quarterly cash dividend of $0.50 per share for fiscal 2025, which was paid on July 2, 2024 to stockholders of record as of the close of business on June 24, 2024.

Effective August 8, 2024, the Board declared its second quarterly cash dividend of $0.50 per share for fiscal 2025 payable on September 6, 2024 to stockholders of record as of the close of business on August 26, 2024.

Our ability to pay future dividends is limited by the terms of our debt instruments. In addition to the terms of our debt instruments, the declaration and payment of any cash dividends in the future are subject to final determination of the Board and will be dependent upon our earnings and financial requirements.

2. Stock Repurchase Programs

In 2016, the Board authorized increases to the sixth stock repurchase plan for the purchase of up to 1,200,000 shares of its common stock on behalf of the Company. As of June 30, 2024, Nathan’s had repurchased 1,101,884 shares at a cost of $39,000 under the sixth stock repurchase plan. At June 30, 2024 there were 98,116 shares remaining to be repurchased pursuant to the sixth stock repurchase plan. The plan does not have a set expiration date. Purchases under the Company’s stock repurchase program may be made from time to time, depending on market conditions, in open market or privately negotiated transactions, at prices deemed appropriate by management. There is no set time limit on the repurchases.

The entire disclosure for equity.

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Note Q - Leases - Weighted Average Remaining Lease Term and Weighted-average Discount Rate (Details)	Jun. 30, 2024
Weighted average remaining lease term (years): (Year)	4 years 3 months 18 days
Weighted average discount rate:	8.484%

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 25, 2023	Mar. 31, 2024
Cash flows from operating activities:
Net income	$ 9,277	$ 7,388
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	249	313
Amortization of debt issuance costs	69	92
Share-based compensation expense	188	177
Provision for expected credit losses	65	81	$ 157
Deferred income taxes	(5)	(46)
Other non-cash items	(63)	(70)
Changes in operating assets and liabilities:
Accounts and other receivables, net	(5,805)	(6,232)
Inventories	(89)	(225)
Prepaid expenses and other current assets	578	534
Other assets	7	7
Accounts payable, accrued expenses and other current liabilities	568	156
Deferred franchise fees	(80)	(52)
Other liabilities	34	25
Net cash provided by operating activities	4,993	2,148
Cash flows from investing activities:
Purchase of property and equipment	(41)	(73)
Net cash used in investing activities	(41)	(73)
Net increase in cash and cash equivalents	4,952	2,075
Cash and cash equivalents, beginning of period	21,027	29,861	29,861
Cash and cash equivalents, end of period	25,979	31,936	$ 21,027
Cash paid during the period for:
Interest	1,988	2,650
Income taxes	$ 138	$ 81

Note L - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 25, 2023	Mar. 31, 2024
Effective Income Tax Rate Reconciliation, Percent	27.40%	27.10%
Income Tax Expense (Benefit)	$ 3,507	$ 2,744
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	12,784	$ 10,132
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	485		$ 465
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	$ 367		$ 345

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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Note E - Cash and Cash Equivalents

3 Months Ended

Jun. 30, 2024

Cash and Cash Equivalents Disclosure [Text Block]

NOTE E – CASH AND CASH EQUIVALENTS

The Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. Cash equivalents at June 30, 2024 were $10,000. The Company did not have any cash equivalents at March 31, 2024. The Company’s cash balances principally consist of cash in bank and money market accounts.

At June 30, 2024 and March 31, 2024, substantially all of the Company’s cash balances are in excess of Federal government insurance limits. The Company has not experienced any losses in such accounts.

Note O - Stockholders' Equity (Details Textual) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 11, 2016
Sixth Stock Repurchase Plan [Member]
Share Repurchase Program, Authorized, Number of Shares			1,200,000
Treasury Stock, Shares, Acquired		1,101,884
Treasury Stock, Value, Acquired, Cost Method		$ 39
Share Repurchase Program, Remaining Authorized, Number of Shares		98,116
O2024Q1 Dividends [Member]
Common Stock, Dividends, Per Share, Declared		$ 0.5
Dividends Payable, Date to be Paid		Jul. 02, 2024
Dividends Payable, Date of Record		Jun. 24, 2024
O2024Q2 Dividends [Member] \| Forecast [Member]
Common Stock, Dividends, Per Share, Declared	$ 0.5
Dividends Payable, Date to be Paid	Sep. 06, 2024
Dividends Payable, Date of Record	Aug. 26, 2024

Note G - Accounts and Other Receivables, Net - Summary of Accounts and Other Receivables (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024	Mar. 26, 2023
Accounts receivable, gross, current	$ 20,933	$ 15,134
Less: allowance for credit losses	(462)	(403)	$ (480)
Accounts and other receivables, net	20,471	14,731
Branded Product Sales [Member]
Accounts receivable, gross, current	12,964	10,833
Franchise and License Royalties [Member]
Accounts receivable, gross, current	7,170	4,139
Other Receivables [Member]
Accounts receivable, gross, current	$ 799	$ 162

Note P - Long-term Debt - Summary of Debt (Details) (Parentheticals)	Dec. 24, 2023
Senior Secured 2025 Notes [Member] \| Senior Notes [Member]
Debt Instrument, Interest Rate, Stated Percentage	6.625%

Note G - Accounts and Other Receivables, Net

3 Months Ended

Jun. 30, 2024

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

NOTE G – ACCOUNTS AND OTHER RECEIVABLES, NET

Accounts and other receivables, net, consist of the following (in thousands):

	June 30,			March 31,
	2024			2024

Branded product sales	$	12,964		$	10,833
Franchise and license royalties		7,170			4,139
Other		799			162
		20,933			15,134

Less: allowance for credit losses		(462	)		(403	)
Accounts and other receivables, net	$	20,471		$	14,731

Our provision for credit losses is based on the current expected credit losses model. The Company is exposed to credit losses through its trade accounts receivable. Trade accounts receivable are generally due within 30 days and are stated at amounts due from franchisees, including virtual kitchens, retail licensees and Branded Product Program customers, net of an allowance for credit losses. Accounts that are outstanding longer than the contractual payment terms are generally considered past due.

An allowance for credit losses is determined by pooling financial assets based on similar risk characteristics and delinquency status under an aging method at the measurement date. The Company considers both qualitative and quantitative information when developing the estimate including assessments of collectability based on historical trends, the financial condition of the Company’s franchisees, licensees and Branded Product Program customers, including any known or anticipated bankruptcies, and an evaluation of current economic conditions as well as the Company’s expectations of conditions in the future.

The Company provides for expected credit losses through a charge to earnings. After the Company has used reasonable collection efforts, it writes off accounts receivable through a charge to the allowance for credit losses.

Changes in the Company’s allowance for credit losses for the thirteen week period ended June 30, 2024 and the fiscal year ended March 31, 2024 are as follows (in thousands):

	June 30, 2024			March 31, 2024

Beginning balance	$	403		$	480
Cumulative effect of adoption of ASU 2016-13		-			252
Provision for expected credit losses		65			157
Write offs and other		(6	)		(486	)
Ending balance	$	462		$	403

Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Jun. 30, 2024	Aug. 08, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
Document Transition Report	false
Entity File Number	001-35962
Entity Registrant Name	NATHAN'S FAMOUS, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	11-3166443
Entity Address, Address Line One	One Jericho Plaza
Entity Address, City or Town	Jericho
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11753
City Area Code	516
Local Phone Number	338-8500
Title of 12(b) Security	Common Stock, par value $.01 per share
Trading Symbol	NATH
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		4,084,615
Entity Central Index Key	0000069733
Current Fiscal Year End Date	--03-30
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	Q1
Amendment Flag	false

Note D - Income Per Share - Earnings Per Share Reconciliation (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 25, 2023
Net income	$ 9,277	$ 7,388
Basic (in shares)	4,085	4,080
Effect of dilutive employee stock options (in shares)	4	8
Diluted (in shares)	4,089	4,088
Basic (in dollars per share)	$ 2.27	$ 1.81
Diluted (in dollars per share)	$ 2.27	$ 1.81
Anti-dilutive share-based awards (in shares)	0	10

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

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Note I - Intangible Asset (Details Textual)	Jun. 30, 2024
Finite-Lived Intangible Assets, Remaining Amortization Period	4 years

Note S - Supplemental Cash Flow Information (Details Textual) $ in Thousands	3 Months Ended
	Jun. 30, 2024 USD ($)
Capital Expenditures Incurred but Not yet Paid	$ 27
Dividends Payable	$ 2,043

Consolidated Statements of Stockholders' Deficit (Unaudited) - USD ($) $ in Thousands	Common Stock [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Common Stock [Member]	Additional Paid-in Capital [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Retained Earnings [Member]	Treasury Stock, Common [Member] Cumulative Effect, Period of Adoption, Adjustment [Member]	Treasury Stock, Common [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Total
Balance (in shares) at Mar. 26, 2023		9,369,235						5,289,515
Balance (Accounting Standards Update 2016-13 [Member]) at Mar. 26, 2023	$ 0		$ 0		$ (187)		$ 0		$ (187)
Balance at Mar. 26, 2023		$ 94		$ 62,565		$ (20,559)		$ (86,662)		$ (44,562)
Dividends on common stock		0		0		(2,040)		0		(2,040)
Share-based compensation		0		177		0		0		177
Net income		0		0		7,388		0		7,388
Dividends on common stock		$ (0)		(0)		2,040		$ (0)		2,040
Balance (in shares) at Jun. 25, 2023		9,369,235						5,289,515
Balance at Jun. 25, 2023		$ 94		62,742		(15,398)		$ (86,662)		$ (39,224)
Balance (in shares) at Mar. 31, 2024		9,374,130						5,289,515		4,084,615
Balance at Mar. 31, 2024		$ 94		62,936		(9,291)		$ (86,662)		$ (32,923)
Dividends on common stock						(2,043)				(2,043)
Share-based compensation				188						188
Net income						9,277				9,277
Dividends on common stock						2,043				$ 2,043
Balance (in shares) at Jun. 30, 2024		9,374,130						5,289,515		4,084,615
Balance at Jun. 30, 2024		$ 94		$ 63,124		$ (2,057)		$ (86,662)		$ (25,501)

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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Note Q - Leases - Cash Paid for Amounts Included in the Measurement of Lease Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 25, 2023
Operating cash flows from operating leases	$ 412	$ 393

Note S - Supplemental Cash Flow Information

3 Months Ended

Jun. 30, 2024

Cash Flow, Supplemental Disclosures [Text Block]

NOTE S – SUPPLEMENTAL CASH FLOW INFORMATION

Non-cash investing activities

Accruals for purchases of property and equipment of $27 are included in Accrued expenses and other current liabilities on the Consolidated Balance Sheet at June 30, 2024.

Non-cash financing activities

Dividends declared but not yet paid of $2,043 are included in Accrued expenses and other current liabilities on the Consolidated Balance Sheet at June 30, 2024.

Note L - Income Taxes

3 Months Ended

Jun. 30, 2024

Income Tax Disclosure [Text Block]

NOTE L – INCOME TAXES

The income tax provisions for the thirteen week periods ended June 30, 2024 and June 25, 2023 reflect effective tax rates of 27.4% and 27.1%, respectively. The effective income tax rate for the thirteen weeks ended June 30, 2024 reflected $3,507 of income tax expense recorded on $12,784 of pre-tax income. The effective income tax rate for the thirteen weeks ended June 25, 2023 reflected $2,744 of income tax expense recorded on $10,132 of pre-tax income. The effective tax rates are higher than the United States Federal statutory rates primarily due to state and local taxes.

The amount of unrecognized tax benefits included in Other liabilities at June 30, 2024 and March 31, 2024 was $485 and $465, respectively, all of which would impact the Company’s effective rate, if recognized. As of June 30, 2024 and March 31, 2024, the Company had approximately $367 and $345, respectively, of accrued interest and penalties in connection with unrecognized tax benefits.

The entire disclosure for income tax.

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-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-21

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-17

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

Note D - Income Per Share (Tables)

3 Months Ended

Jun. 30, 2024

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	2025		2024

Net income	$	9,277	$	7,388

Common Stock:
Weighted average basic shares outstanding		4,085		4,080
Effect of dilutive share-based awards		4		8
Weighted average diluted shares outstanding		4,089		4,088

Net income per share:
Basic	$	2.27	$	1.81
Diluted	$	2.27	$	1.81

Anti-dilutive share-based awards		-		10

Note Q - Leases - Components of Lease Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 25, 2023
Operating lease income, net	$ 21	$ 21

Note T - Subsequent Events

3 Months Ended

Jun. 30, 2024

Subsequent Events [Text Block]

NOTE T – SUBSEQUENT EVENTS

On July 10, 2024 (the “Effective Date”), the Company entered into a five-year unsecured Credit Agreement (the “Credit Agreement”) among the Company, as borrower, direct and indirect subsidiaries of the Company, as guarantors, the lenders from time to time party thereto (the “Lenders”) and Citibank, N.A., as administrative agent, swing line lender, L/C issuer and a Lender (capitalized terms used and not otherwise defined herein in NOTE T – SUBSEQUENT EVENTS shall have the meanings set forth in the Credit Agreement).

The Credit Agreement provides for a term loan facility (“Term Loan”) of $60,000 and a revolving credit facility (“Revolving Loan”) of up to $10,000. The Credit Agreement also provides that the Company has the right from time to time during the term of the Credit Agreement to request the Lenders for incremental revolving loan borrowing increases of up to an additional $10,000 in the aggregate, subject to, among other items, the Lenders agreeing to lend any such additional amounts and compliance with terms specified in the Credit Agreement. The Credit Agreement matures on July 10, 2029.

The Company borrowed $60,000 in Term Loan borrowings on the Effective Date to refinance and redeem its outstanding Senior Secured Notes due 2025. The Company will use any Revolving Loan borrowings under the Credit Agreement for working capital and general corporate purposes.

Term Loan and Revolving Loan borrowings under the Credit Agreement will bear interest at a rate per annum, at the Company’s option, of (a) for Base Rate Loans, the Base Rate plus the Applicable Rate (as defined in the Credit Agreement) of 0.00% or (b) for Term SOFR Loans, Term SOFR plus the Applicable Rate of 1.40%. The Company will be subject to a commitment fee of 0.20% per annum on the daily amount of the undrawn portion of the Revolving Committed Amount.

The Credit Agreement contains customary affirmative covenants and negative covenants and requires the Company to maintain a Consolidated Fixed Charge Ratio not to exceed 1.20 to 1.00 and a Consolidated Net Leverage Ratio not to exceed 3.00 to 1.00, in each case, beginning with the fiscal quarter ending September 29, 2024.

The outstanding Term Loan borrowings under the Credit Agreement are payable in equal quarterly installments of 1.0% of the original principal amount of the Term Loan, or $600, beginning September 30, 2024.

The outstanding Term Loan borrowings and the Revolving Loan borrowings under the Credit Agreement are voluntarily prepayable by the Company without penalty or premium, provided, that each of the following shall require a mandatory prepayment of outstanding Term Loan borrowings and Revolving Loan borrowings by the Company as follows: (i) 100% of any Net Cash Proceeds in excess of $2,000 individually or in the aggregate over the term of the Credit Agreement in respect of any Extraordinary Receipt provided that the Company shall be permitted to reinvest such Net Cash Proceeds in accordance with the Credit Agreement, (ii) 100% of any Net Cash Proceeds of an Equity Issuance, (iii) 100% of any Net Cash Proceeds from a Debt Issuance and (iv) 100% of any Net Cash Proceeds from the Disposition of certain assets individually, or in the aggregate, in excess of $2,000 in any fiscal year provided that the Company shall be permitted to reinvest such Net Cash Proceeds in accordance with the Credit Agreement.

Note P - Long-term Debt (Tables)

3 Months Ended

Jun. 30, 2024

Schedule of Debt [Table Text Block]

	June 30, 2024			March 31, 2024

6.625% Senior Secured Notes due 2025	$	60,000		$	60,000
Less: unamortized debt issuance costs		(369	)		(438	)
Long-term debt, net	$	59,631		$	59,562

Note C - Revenues (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Mar. 31, 2024
Contract with Customer, Liability, Current	$ 322	$ 327
Contract with Customer, Liability, Noncurrent	824	899
Deferred Advertising Fund	473	875
Deferred Advertising Fund	250	$ 500
Contract with Customer, Liability, Revenue Recognized	$ 92

Note G - Accounts and Other Receivables, Net (Tables)

3 Months Ended

Jun. 30, 2024

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	June 30,			March 31,
	2024			2024

Branded product sales	$	12,964		$	10,833
Franchise and license royalties		7,170			4,139
Other		799			162
		20,933			15,134

Less: allowance for credit losses		(462	)		(403	)
Accounts and other receivables, net	$	20,471		$	14,731

Financing Receivable, Current, Allowance for Credit Loss [Table Text Block]

	June 30, 2024			March 31, 2024

Beginning balance	$	403		$	480
Cumulative effect of adoption of ASU 2016-13		-			252
Provision for expected credit losses		65			157
Write offs and other		(6	)		(486	)
Ending balance	$	462		$	403

Note T - Subsequent Events (Details Textual) - Subsequent Event [Member] - Citi Bank, N.A. [Member] $ in Millions		3 Months Ended
	Jul. 10, 2024 USD ($)	Jul. 10, 2024 USD ($)
Debt Instrument, Covenant, Extraordinary Receipt Percentage	100.00%	100.00%
Debt Instrument, Covenant, Extraordinary Receipts, Amount	$ 2.0	$ 2.0
Debt Instrument Covenant, Equity Issuance	100.00%	100.00%
Debt Instrument, Covenant, Debt Issuance	100.00%	100.00%
Debt Instrument, Covenant, Disposition of Certain Individual Assets, Percentage	100.00%	100.00%
Base Rate [Member]
Debt Instrument, Description of Variable Rate Basis	0.00%
Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument, Description of Variable Rate Basis		1.40%
Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 10.0	$ 10.0
Line of Credit Facility, Incremental Borrowing Increase Amount	$ 10.0	$ 10.0
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.20%
Debt Instrument, Covenant, Maximum Fixed Charge Ratio	1.2	1.2
Debt Instrument, Covenant, Maximum Consolidated Net Leverage Ratio	3	3
Term Loan [Member]
Debt Instrument, Face Amount	$ 60.0	$ 60.0
Debt Instrument, Periodic Payment, Percent	1.00%	1.00%
Debt Instrument, Periodic Payment, Principal	$ 0.6
Debt Instrument, Covenant, Disposition of Certain Assets Individually, Amount	$ 2.0	$ 2.0

Note I - Intangible Asset

3 Months Ended

Jun. 30, 2024

Goodwill and Intangible Assets Disclosure [Text Block]

NOTE I - INTANGIBLE ASSET

The Company’s definite-lived intangible asset consists of trademarks, and the trade name and other intellectual property in connection with its Arthur Treacher’s co-branding agreements. Based upon review of the current Arthur Treacher’s co-branding agreements, the Company determined that the remaining useful lives of these agreements is four years concluding in fiscal year 2028, and the intangible asset is subject to annual amortization. The Company performs an annual impairment test, or more frequently if events or changes in circumstances indicate that the intangible asset may be impaired. The Company tests for recoverability of its definite-lived intangible asset based on the projected undiscounted cash flows to be derived from such co-branding agreements. Cash flow projections require significant estimates and assumptions by management. Should the estimates and assumptions prove to be incorrect, the Company may be required to record an impairment charge in future periods and such impairment could be material.

There have been no significant events or changes in circumstances during the thirteen weeks ended June 30, 2024 that would indicate that the carrying amount of the Company’s intangible asset may be impaired as of June 30, 2024.

Note M - Segment Information - Operating Segment Information (Details) - USD ($)
$ in Thousands

3 Months Ended

Jun. 30, 2024

Jun. 25, 2023

$ 44,767

$ 41,985

Interest and dividend income

13,745

11,463

Interest expense

(1,060)

(1,414)

Other income, net

Income before provision for income taxes

12,784

10,132

Segment Reporting, Reconciling Item, Corporate Nonsegment [Member]

^[1]

428

424

Branded Product Program [Member] | Operating Segments [Member]

(2,676)

(2,780)

26,146

25,170

Product Licensing [Member] | Operating Segments [Member]

2,500

1,961

12,921

11,658

Restaurant Operations [Member] | Operating Segments [Member]

12,875

11,613

5,272

4,733

$ 1,046

$ 669

[1]	Represents advertising fund revenue.

Note P - Long-term Debt

3 Months Ended

Jun. 30, 2024

Debt Disclosure [Text Block]

NOTE P – LONG-TERM DEBT

Long-term debt consists of the following (in thousands):

	June 30, 2024			March 31, 2024

6.625% Senior Secured Notes due 2025	$	60,000		$	60,000
Less: unamortized debt issuance costs		(369	)		(438	)
Long-term debt, net	$	59,631		$	59,562

Subsequent to the quarter ending June 30, 2024, on July 10, 2024, the Company entered into a new five-year unsecured Credit Agreement with Citibank, N.A., (the “Credit Agreement”) that includes a term loan facility and revolving credit facility and used $60,000 of term loan borrowings under the Credit Agreement to refinance and redeem its outstanding Senior Secured Notes due 2025. The transaction did not add any additional new debt to the Company’s Consolidated Balance Sheet. See NOTE T – SUBSEQUENT EVENTS in the accompanying consolidated financial statements for additional information on the Credit Agreement.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/470/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Note C - Revenues - Remaining Performance Obligations (Details) $ in Thousands	Jun. 30, 2024 USD ($)
Revenue recognition	$ 1,146

Note Q - Leases

3 Months Ended

Jun. 30, 2024

Leases, Disclosure [Text Block]

NOTE Q – LEASES

The Company is party as lessee to various leases for its Company-owned restaurants and lessee/sublessor to one franchised location property, including land and buildings, as well as leases for its corporate office and certain office equipment.

Company as lessee

The components of the net lease cost for the thirteen week periods ended June 30, 2024 and June 25, 2023 were as follows (in thousands):

	Thirteen weeks ended
	June 30, 2024			June 25, 2023

Operating lease cost	$	441		$	426
Variable lease cost		460			388
Less: Sublease income, net		(21	)		(21	)

Total net lease cost	$	880		$	793

The components of the net lease cost on the Consolidated Statement of Earnings for the thirteen week periods ended June 30, 2024 and June 25, 2023 were as follows (in thousands):

	Thirteen weeks ended
	June 30, 2024			June 25, 2023

Restaurant operating expenses	$	687		$	615
General and administrative expenses		214			199
Less: Other income, net		(21	)		(21	)

Total net lease cost	$	880		$	793

Cash paid for amounts included in the measurement of lease liabilities for the thirteen week periods ended June 30, 2024 and June 25, 2023 were as follows (in thousands):

	Thirteen weeks ended
	June 30, 2024		June 25, 2023

Operating cash flows from operating leases	$	412	$	393

The weighted average remaining lease term and weighted average discount rate for operating leases as of June 30, 2024 were as follows:

Weighted average remaining lease term (years):	4.3

Weighted average discount rate:	8.484	%

Future lease commitments to be paid and received by the Company as of June 30, 2024 were as follows (in thousands):

	Payments			Receipts
	Operating Leases			Subleases		Net Leases

Fiscal year:
2025 (a)	$	1,336		$	190	$	1,146
2026		1,923			278		1,645
2027		1,931			281		1,650
2028		1,781			129		1,652
2029		434			118		316
Thereafter		171			376		(205	)
Total lease commitments	$	7,576		$	1,372	$	6,204
Less: Amount representing interest		(1,166	)
Present value of lease liabilities (b)	$	6,410

	(a)	Represents future lease commitments to be paid and received by the Company for the remainder of the 2025 fiscal year. Amount does not include $466 of lease commitments paid and received by the Company for the thirteen week period ended June 30, 2024.

	(b)	The present value of minimum operating lease payments of $1,897 and $4,513 are included in “Current portion of operating lease liabilities” and “Long-term operating lease liabilities,” respectively, on the Consolidated Balance Sheet.

Company as lessor

The components of lease income for the thirteen week periods ended June 30, 2024 and June 25, 2023 were as follows (in thousands):

	Thirteen weeks ended
	June 30, 2024		June 25, 2023

Operating lease income, net	$	21	$	21

Note N - Share-based Compensation (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 25, 2023
Share-Based Payment Arrangement, Expense	$ 188	$ 177
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 2,473
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Month)	36 months
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	0

Note Q - Leases (Tables)

3 Months Ended

Jun. 30, 2024

Lease, Cost [Table Text Block]

	Thirteen weeks ended
	June 30, 2024			June 25, 2023

Operating lease cost	$	441		$	426
Variable lease cost		460			388
Less: Sublease income, net		(21	)		(21	)

Total net lease cost	$	880		$	793

	Thirteen weeks ended
	June 30, 2024			June 25, 2023

Restaurant operating expenses	$	687		$	615
General and administrative expenses		214			199
Less: Other income, net		(21	)		(21	)

Total net lease cost	$	880		$	793

Leases, Cash Flows [Table Text Block]

	Thirteen weeks ended
	June 30, 2024		June 25, 2023

Operating cash flows from operating leases	$	412	$	393

Lessee, Operating Leases, Weighted Average Remaining Lease Term and Discount Rate [Table Text Block]

Weighted average remaining lease term (years):	4.3

Weighted average discount rate:	8.484	%

Operating Lease, Maturity [Table Text Block]

	Payments			Receipts
	Operating Leases			Subleases		Net Leases

Fiscal year:
2025 (a)	$	1,336		$	190	$	1,146
2026		1,923			278		1,645
2027		1,931			281		1,650
2028		1,781			129		1,652
2029		434			118		316
Thereafter		171			376		(205	)
Total lease commitments	$	7,576		$	1,372	$	6,204
Less: Amount representing interest		(1,166	)
Present value of lease liabilities (b)	$	6,410

Operating Lease, Lease Income [Table Text Block]

	Thirteen weeks ended
	June 30, 2024		June 25, 2023

Operating lease income, net	$	21	$	21

Note F - Fair Value Measurements

3 Months Ended

Jun. 30, 2024

Fair Value Disclosures [Text Block]

NOTE F – FAIR VALUE MEASUREMENTS

Nathan’s follows a three-level fair value hierarchy that prioritizes the inputs to measure fair value. This hierarchy requires entities to maximize the use of “observable inputs” and minimize the use of “unobservable inputs.” The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability on the measurement date. The three levels are defined as follows:

●

Level 1 - inputs to the valuation methodology are quoted prices (unadjusted) for an identical asset or liability in an active market

●

Level 2 - inputs to the valuation methodology include quoted prices for a similar asset or liability in an active market or model-derived valuations in which all significant inputs are observable for substantially the full term of the asset or liability

●

Level 3 - inputs to the valuation methodology are unobservable and significant to the fair value measurement of the asset or liability and reflect the Company’s own assumptions

The face value and fair value of long-term debt as of June 30, 2024 and March 31, 2024 were as follows (in thousands):

	June 30, 2024				March 31, 2024
	Face value		Fair value		Face Value		Fair value

Long-term debt	$	60,000	$	60,101	$	60,000	$	59,903

The Company estimates the fair value of its long-term debt based upon review of observable pricing in secondary markets as of the last trading day of the fiscal period. Accordingly, the Company classifies its long-term debt as Level 2.

The carrying amounts of cash and cash equivalents, accounts receivable and accounts payable approximate fair value due to the short-term nature of those items.

Certain non-financial assets and liabilities are measured at fair value on a non-recurring basis; that is, the assets and liabilities are not measured at fair value on an ongoing basis, but are subject to fair value adjustments in certain circumstances, such as when evidence of impairment exists. At June 30, 2024, no fair value adjustment or material fair value measurements were required for non-financial assets or liabilities.

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 107
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
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Note N - Share-based Compensation (Tables)

3 Months Ended

Jun. 30, 2024

Share-Based Payment Arrangement, Cost by Plan [Table Text Block]

	Thirteen weeks ended
	June 30, 2024		June 25, 2023

Stock options	$	19	$	8
Restricted stock units		169		169
Total compensation cost	$	188	$	177

Share-Based Payment Arrangement, Activity [Table Text Block]

			Weighted		Weighted		Aggregate
			Average		Average		Intrinsic
			Exercise		Remaining		Value
	Shares		Price		Contractual Life		(in thousands)

Options outstanding at March 31, 2024		20,000	$	73.25		3.36	$	23
Granted		-		-		-		-
Exercised		-		-		-		-
Options outstanding at June 30, 2024		20,000	$	73.25		3.11	$	-

Options exercisable at June 30, 2024		5,000	$	68.50		2.11	$	-

Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]

			Weighted
			Average
			Grant-date Fair value
	Shares		Per share

Unvested restricted stock units at March 31, 2024		40,000	$	67.59

Granted		-	$	-

Vested		-	$	-

Unvested restricted stock units at June 30, 2024		40,000	$	67.59

Note M - Segment Information (Tables)

3 Months Ended

Jun. 30, 2024

Schedule of Segment Reporting Information, by Segment [Table Text Block]

	Thirteen weeks ended
	June 30, 2024			June 25, 2023

Revenues
Branded Product Program	$	26,146		$	25,170
Product licensing		12,921			11,658
Restaurant operations		5,272			4,733
Corporate (1)		428			424
Total revenues	$	44,767		$	41,985

Income from operations
Branded Product Program	$	2,500		$	1,961
Product licensing		12,875			11,613
Restaurant operations		1,046			669
Corporate		(2,676	)		(2,780	)
Income from operations	$	13,745		$	11,463

Interest expense		(1,060	)		(1,414	)
Interest and dividend income		78			62
Other income, net		21			21
Income before provision for income taxes	$	12,784		$	10,132

Note E - Cash and Cash Equivalents (Details Textual) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Cash Equivalents, at Carrying Value	$ 10,000	$ 0

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	$ 11,893	$ 11,687
Unamortized Debt Issuance Expense	$ 369	$ 438
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.01	$ 0.01
Common Stock, Shares Authorized (in shares)	30,000,000	30,000,000
Common Stock, Shares, Issued (in shares)	9,374,130	9,374,130
Common Stock, Shares, Outstanding (in shares)	4,084,615	4,084,615
Treasury Stock, shares (in shares)	5,289,515	5,289,515

Consolidated Statements of Stockholders' Deficit (Unaudited) (Parentheticals) - $ / shares	3 Months Ended
	Jun. 30, 2024	Jun. 25, 2023
Common Stock, Dividends, Per Share, Cash Paid (in dollars per share)	$ 0.5	$ 0.5

Note D - Income Per Share

3 Months Ended

Jun. 30, 2024

Earnings Per Share [Text Block]

NOTE D – INCOME PER SHARE

Basic net income per common share is calculated by dividing net income by the weighted average number of common shares outstanding and excludes any dilutive effect of share-based awards. Diluted net income per common share gives effect to all potentially dilutive common shares that were outstanding during the period. Dilutive common shares used in the computation of diluted net income per common share result from the assumed exercise of stock options, as determined using the treasury stock method.

The following chart provides a reconciliation of information used in calculating the per-share amounts for the thirteen week periods ended June 30, 2024 and June 25, 2023, respectively (in thousands, except per share amounts):

	2025		2024

Net income	$	9,277	$	7,388

Common Stock:
Weighted average basic shares outstanding		4,085		4,080
Effect of dilutive share-based awards		4		8
Weighted average diluted shares outstanding		4,089		4,088

Net income per share:
Basic	$	2.27	$	1.81
Diluted	$	2.27	$	1.81

Anti-dilutive share-based awards		-		10

Note R - Commitments and Contingencies

3 Months Ended

Jun. 30, 2024

Commitments and Contingencies Disclosure [Text Block]

NOTE R - COMMITMENTS AND CONTINGENCIES

Legal Proceedings

The Company and its subsidiaries are from time to time involved in ordinary and routine litigation. Management presently believes that the ultimate outcome of these proceedings, individually or in the aggregate, will not have a material adverse effect on the Company’s financial position, cash flows or results of operations. Nevertheless, litigation is subject to inherent uncertainties and unfavorable rulings could occur. An unfavorable ruling could include money damages and, in such event, could result in a material adverse impact on the Company’s results of operations for the period in which the ruling occurs.

Note H - Prepaid Expenses and Other Current Assets (Tables)

3 Months Ended

Jun. 30, 2024

Schedule of Other Current Assets [Table Text Block]

	June 30,		March 31,
	2024		2024

Income taxes	$	-	$	858
Real estate taxes		154		93
Deferred financing costs		265		-
Insurance		235		268
Marketing		646		562
Other		298		395
Total prepaid expenses and other current assets	$	1,598	$	2,176

Note C - Revenues - Contract Liabilities From Contracts With Customers (Details) - USD ($)
$ in Thousands

Jun. 30, 2024

Mar. 31, 2024

Jun. 25, 2023

Mar. 26, 2023

Deferred franchise fees (a)

^[1]

$ 1,146

$ 1,226

License Royalties and Advertising Fund [Member]

Deferred revenues, which are included in

“Accrued expenses and other current liabilities” (b)

$ 723

^[2]

$ 1,375

^[2]

$ 797

$ 1,406

[1]	Deferred franchise fees of $322 and $824 as of June 30, 2024 and $327 and $899 as of March 31, 2024 are included in Deferred franchise fees – current and long term, respectively.
[2]	Includes $473 of deferred license royalties and $250 of deferred advertising fund revenue as of June 30, 2024 and $875 of deferred license royalties and $500 of deferred advertising fund revenue as of March 31, 2024.

Note H - Prepaid Expenses and Other Current Assets

3 Months Ended

Jun. 30, 2024

Other Current Assets [Text Block]

NOTE H – PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets consist of the following (in thousands):

	June 30,		March 31,
	2024		2024

Income taxes	$	-	$	858
Real estate taxes		154		93
Deferred financing costs		265		-
Insurance		235		268
Marketing		646		562
Other		298		395
Total prepaid expenses and other current assets	$	1,598	$	2,176

Note N - Share-based Compensation - Compensation Cost Charged to Expense Under All Stock-based Incentive Awards (Details) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 25, 2023
Stock options	$ 188	$ 177
Share-Based Payment Arrangement, Option [Member]
Stock options	19	8
Restricted Stock [Member]
Stock options	$ 169	$ 169

Note N - Share-based Compensation

3 Months Ended

Jun. 30, 2024

Share-Based Payment Arrangement [Text Block]

NOTE N – SHARE-BASED COMPENSATION

Total share-based compensation expense during the thirteen week periods ended June 30, 2024 and June 25, 2023 was $188 and $177, respectively. Total share-based compensation expense is included in general and administrative expenses in our accompanying Consolidated Statements of Earnings. As of June 30, 2024, there was $2,473 of unamortized compensation expense related to share-based awards. We expect to recognize this expense over approximately thirty-six months, which represents the weighted average remaining requisite service periods for such awards.

The Company recognizes compensation expense for unvested share-based awards on a straight-line basis over the requisite service period. Compensation expense recognized under all share-based awards is as follows (in thousands):

	Thirteen weeks ended
	June 30, 2024		June 25, 2023

Stock options	$	19	$	8
Restricted stock units		169		169
Total compensation cost	$	188	$	177

Stock options

There were no new share-based awards granted during the thirteen week period ended June 30, 2024.

Transactions with respect to stock options for the thirteen weeks ended June 30, 2024 are as follows:

			Weighted		Weighted		Aggregate
			Average		Average		Intrinsic
			Exercise		Remaining		Value
	Shares		Price		Contractual Life		(in thousands)

Options outstanding at March 31, 2024		20,000	$	73.25		3.36	$	23
Granted		-		-		-		-
Exercised		-		-		-		-
Options outstanding at June 30, 2024		20,000	$	73.25		3.11	$	-

Options exercisable at June 30, 2024		5,000	$	68.50		2.11	$	-

Restricted stock units

Transactions with respect to restricted stock units for the thirteen weeks ended June 30, 2024 are as follows:

			Weighted
			Average
			Grant-date Fair value
	Shares		Per share

Unvested restricted stock units at March 31, 2024		40,000	$	67.59

Granted		-	$	-

Vested		-	$	-

Unvested restricted stock units at June 30, 2024		40,000	$	67.59

Note H - Prepaid Expenses and Other Current Assets - Summary of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Income taxes	$ 0	$ 858
Real estate taxes	154	93
Deferred financing costs	265	0
Insurance	235	268
Marketing	646	562
Other	298	395
Total prepaid expenses and other current assets	$ 1,598	$ 2,176

Note F - Fair Value Measurements (Tables)

3 Months Ended

Jun. 30, 2024

Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]

	June 30, 2024				March 31, 2024
	Face value		Fair value		Face Value		Fair value

Long-term debt	$	60,000	$	60,101	$	60,000	$	59,903

Note C - Revenues - Significant Changes in Deferred Franchise Fees (Details) - USD ($)
$ in Thousands

3 Months Ended

Jun. 30, 2024

Jun. 25, 2023

Franchise [Member]

Deferred franchise fees at beginning of period

$ 1,226

$ 1,608

New deferrals due to cash received and other

Revenue recognized during the period

(92)

(95)

Deferred franchise fees at end of period

1,146

1,556

License Royalties and Advertising Fund [Member]

Deferred franchise fees at beginning of period

1,375

^[1]

1,406

Revenue recognized during the period

(652)

(609)

Deferred franchise fees at end of period

$ 723

^[1]

$ 797

[1]	Includes $473 of deferred license royalties and $250 of deferred advertising fund revenue as of June 30, 2024 and $875 of deferred license royalties and $500 of deferred advertising fund revenue as of March 31, 2024.

Note C - Revenues (Tables)

3 Months Ended

Jun. 30, 2024

Disaggregation of Revenue [Table Text Block]

	Thirteen weeks ended
	June 30, 2024		June 25, 2023

Branded Products	$	26,146	$	25,170
Company-owned restaurants		4,199		3,658
License royalties		12,921		11,658
Franchise royalties		981		980
Franchise fees		92		95
Advertising fund revenue		428		424
Total revenues	$	44,767	$	41,985

Revenue from External Customers by Geographic Areas [Table Text Block]

	Thirteen weeks ended
	June 30, 2024		June 25, 2023

United States	$	43,296	$	39,882
International		1,471		2,103
Total revenues	$	44,767	$	41,985

Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]

	June 30, 2024		March 31, 2024
Deferred franchise fees (a)	$	1,146	$	1,226
Deferred revenues, which are included in
“Accrued expenses and other current liabilities” (b)	$	723	$	1,375

Contract with Customer, Deferred Franchise Fees [Table Text Block]

	Thirteen weeks ended
	June 30, 2024			June 25, 2023
Deferred franchise fees at beginning of period	$	1,226		$	1,608
New deferrals due to cash received and other		12			43
Revenue recognized during the period		(92	)		(95	)
Deferred franchise fees at end of period	$	1,146		$	1,556

	Thirteen weeks ended
	June 30, 2024			June 25, 2023
Deferred revenues at beginning of period	$	1,375		$	1,406
Revenue recognized during the period		(652	)		(609	)
Deferred revenues at end of period	$	723		$	797

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Table Text Block]

	Estimate for fiscal year
2025 (a)	$	246
2026		299
2027		186
2028		95
2029		63
Thereafter		257
Total	$	1,146

Note A - Basis of Presentation

3 Months Ended

Jun. 30, 2024

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

NOTE A - BASIS OF PRESENTATION

The accompanying consolidated financial statements of Nathan's Famous, Inc. and subsidiaries (collectively “Nathan’s,” the “Company,” “we,” “us” or “our”) as of and for the thirteen week periods ended June 30, 2024 and June 25, 2023 have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The unaudited financial statements include all adjustments (consisting of normal recurring adjustments) which, in the opinion of management, are necessary for a fair presentation of financial condition, results of operations and cash flows for the periods presented. However, our results of operations are seasonal in nature, and the results of any interim period are not necessarily indicative of results for any other interim period or the full fiscal year.

The Company uses a 52-53 week fiscal year ending on the Sunday closest to March 31. The 2025 fiscal year will end on March 30, 2025 and will contain 52 weeks.

Certain information and footnote disclosures normally included in financial statements in accordance with GAAP have been omitted pursuant to the requirements of the U.S. Securities and Exchange Commission (“SEC”).

Management believes that the disclosures included in the accompanying consolidated interim financial statements and footnotes are adequate to make the information not misleading but should be read in conjunction with the Consolidated Financial Statements and Notes thereto included in Nathan’s Annual Report on Form 10-K for the fiscal year ended March 31, 2024 as filed with the SEC on June 12, 2024.

Our significant interim accounting policies include the recognition of advertising fund expense in proportion to advertising fund revenue, and the recognition of income taxes using an estimated annual effective tax rate.

A summary of the Company’s significant accounting policies is identified in Note B of the Notes to Consolidated Financial Statements included in the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2024.

Note K - Accrued Expenses and Other Current Liabilities (Tables)

3 Months Ended

Jun. 30, 2024

Schedule of Accrued Liabilities [Table Text Block]

	June 30,		March 31,
	2024		2024
Dividend payable	$	2,043	$	-
Payroll and other benefits		1,495		3,522
Accrued rebates		880		693
Rent and occupancy costs		98		78
Deferred revenue		723		1,375
Interest		679		1,676
Professional fees		223		56
Sales, use and other taxes		105		41
Corporate income taxes		2,483		-
Other		222		174
Total accrued expenses and other current liabilities	$	8,951	$	7,615

Note J - Long Lived Assets

3 Months Ended

Jun. 30, 2024

Asset Impairment Charges [Text Block]

NOTE J - LONG LIVED ASSETS

Long-lived assets on a restaurant-by-restaurant basis are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable.

Long-lived assets include property, equipment and right-of-use assets for operating leases with finite useful lives. Assets are grouped at the individual restaurant level which represents the lowest level for which cash flows can be identified largely independent of the cash flows of other assets and liabilities. The Company generally considers a history of restaurant operating losses to be its primary indicator of potential impairment for individual restaurant locations.

The Company tests for recoverability based on the projected undiscounted cash flows to be derived from such assets. If the projected undiscounted future cash flows are less than the carrying value of the asset, the Company will record on a restaurant-by-restaurant basis, an impairment loss, if any, based on the difference between the estimated fair value and the carrying value of the asset. The Company generally measures fair value by considering discounted estimated future cash flows from such assets. Cash flow projections and fair value estimates require significant estimates and assumptions by management. Should the estimates and assumptions prove to be incorrect, the Company may be required to record impairment charges in future periods and such impairments could be material.

There have been no significant events or changes in circumstances during the thirteen weeks ended June 30, 2024 that would indicate that the carrying amount of the Company’s long-lived assets may be impaired as of June 30, 2024.

Note Q - Leases - Components of Net Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 25, 2023
Operating lease cost	$ 441	$ 426
Total net lease cost	880	793
Variable lease cost	460	388
Less: Sublease income, net	(21)	(21)
Restaurant Operating Expense [Member]
Total net lease cost	687	615
General and Administrative Expense [Member]
Total net lease cost	214	199
Other Income [Member]
Less: Sublease income, net	$ (21)	$ (21)

Note N - Share-based Compensation - Restricted Stock Activity (Details) - Restricted Stock [Member]	3 Months Ended
	Jun. 30, 2024 $ / shares shares
Unvested restricted stock units, shares (in shares) \| shares	40,000
Unvested restricted stock units, weighted average grant date fair value per share (in dollars per share) \| $ / shares	$ 67.59
Granted, Shares (in shares) \| shares	0
Granted, weighted average grant date fair value per share (in dollars per share) \| $ / shares	$ 0
Vested, shares (in shares) \| shares	0
Vested, weighted average grant date fair value per share (in dollars per share) \| $ / shares	$ 0
Unvested restricted stock units, shares (in shares) \| shares	40,000
Unvested restricted stock units, weighted average grant date fair value per share (in dollars per share) \| $ / shares	$ 67.59

Note F - Fair Value Measurements - Face Value and Fair Value of Long-term Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Mar. 31, 2024
Long-term debt, face value	$ 60,000	$ 60,000
Long-term debt, fair value	$ 60,101	$ 59,903

Note C - Revenues - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 25, 2023
Revenues	$ 44,767	$ 41,985
Branded Products [Member]
Revenues	26,146	25,170
Company-operated Restaurants [Member]
Revenues	4,199	3,658
License [Member]
Revenues	12,921	11,658
Franchise Royalties [Member]
Revenues	981	980
Franchise [Member]
Revenues	92	95
Advertising Fund Revenue [Member]
Revenues	$ 428	$ 424

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Jun. 30, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	Item 5. Other Information. Effective August 8, 2024, the Board declared its quarterly cash dividend of $0.50 per share payable on September 6, 2024 to shareholders of record as of the close of business on August 26, 2024.
Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Consolidated Statements of Earnings (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Jun. 30, 2024	Jun. 25, 2023
REVENUES
Revenues	$ 44,767	$ 41,985
COSTS AND EXPENSES
Cost of sales	25,241	24,684
Restaurant operating expenses	1,129	1,043
Depreciation and amortization	249	313
General and administrative expenses	3,975	4,058
Advertising fund expense	428	424
Total costs and expenses	31,022	30,522
Income from operations	13,745	11,463
Interest expense	(1,060)	(1,414)
Interest and dividend income	78	62
Other income, net	21	21
Income before provision for income taxes	12,784	10,132
Provision for income taxes	3,507	2,744
Net income	$ 9,277	$ 7,388
Basic (in shares)	4,085	4,080
Diluted (in shares)	4,089	4,088
Net income per share:
Basic (in dollars per share)	$ 2.27	$ 1.81
Diluted (in dollars per share)	$ 2.27	$ 1.81
Branded Products [Member]
REVENUES
Revenues	$ 26,146	$ 25,170
Company-operated Restaurants [Member]
REVENUES
Revenues	4,199	3,658
License [Member]
REVENUES
Revenues	12,921	11,658
Franchise Fees and Royalties [Member]
REVENUES
Revenues	1,073	1,075
Advertising Fund Revenue [Member]
REVENUES
Revenues	$ 428	$ 424

Note C - Revenues - Remaining Performance Obligations 2 (Details)
$ in Thousands

Jun. 30, 2024

USD ($)

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-04-01

$ 1,146

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)

1 year

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-03-31

$ 246

^[1]

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)

1 year

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-03-30

$ 299

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)

1 year

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-03-28

$ 186

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)

1 year

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-03-27

$ 95

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)

1 year

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-03-26

$ 63

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)

1 year