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Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Mar. 30, 2014	Jun. 06, 2014	Sep. 29, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	NATHANS FAMOUS INC
Document Type	10-K
Current Fiscal Year End Date	--03-30
Entity Common Stock, Shares Outstanding		4,464,321
Entity Public Float			$ 172,753,000
Amendment Flag	false
Entity Central Index Key	0000069733
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Mar. 30, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 30, 2014	Mar. 31, 2013
Deferred Franchise Fees [Member]
CURRENT LIABILITIES
Deferred franchise fees	$ 234	$ 278
Cash and cash equivalents	22,077	13,403
Marketable securities	11,187	12,307
Restricted cash	0	5,874
Accounts and other receivables, net	7,823	6,917
Inventories	947	1,046
Prepaid expenses and other current assets (Note F)	3,129	1,096
Deferred income taxes	26	345
Total current assets	45,189	40,988
Property and equipment, net	8,970	5,788
Long-term investment (Note G)	100	500
Goodwill	95	95
Intangible asset	1,353	1,353
Deferred income taxes	0	480
Other assets	428	458
	56,135	49,662
Accounts payable	4,826	2,991
Litigation accrual (Note L.2)	0	5,874
Accrued expenses and other current liabilities	4,751	4,320
Total current liabilities	9,811	13,463
Other liabilities	1,693	2,051
Deferred income taxes	734	0
Total liabilities	12,238	15,514
COMMITMENTS AND CONTINGENCIES (Note L)
STOCKHOLDERS’ EQUITY
Common stock, $.01 par value; 30,000,000 shares authorized; 9,092,183 and 8,958,181 shares issued; and 4,482,157 and 4,378,618 shares outstanding at March 30, 2014 and March 31, 2013, respectively	91	90
Additional paid-in capital	57,578	54,491
Retained earnings	40,963	32,636
Accumulated other comprehensive income	149	329
	98,781	87,546
Treasury stock, at cost, 4,610,026 and 4,579,563 shares at March 30, 2014 and March 31, 2013, respectively	(54,884)	(53,398)
Total stockholders’ equity	43,897	34,148
	$ 56,135	$ 49,662

Consolidated Balance Sheets (Parentheticals) - $ / shares	Mar. 30, 2014	Dec. 13, 2013	Mar. 31, 2013	Feb. 13, 2013
Common stock, par value (in Dollars per share)	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized	30,000,000		30,000,000
Common stock, shares issued	9,092,183		8,958,181
Common stock, shares outstanding	4,482,157		4,378,618
Treasury stock, shares	4,610,026		4,579,563

Consolidated Statements of Earnings - USD ($) $ in Thousands	12 Months Ended
	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012
REVENUES
Sales	$ 65,521	$ 56,656	$ 52,369
Franchise fees and royalties	5,718	5,842	5,646
License royalties	8,513	8,571	7,526
Interest income	325	392	573
Insurance gain (Note L.4)	2,774	0	0
Other income, net	76	82	108
Total revenues	82,927	71,543	66,222
COSTS AND EXPENSES
Cost of sales	53,072	44,874	42,106
Restaurant operating expenses	3,142	2,700	3,115
Depreciation and amortization	1,157	940	965
General and administrative expenses	11,460	10,437	9,552
Impairment charge – long-term investment (Note G)	400	0	0
Interest expense	135	453	477
Total costs and expenses	69,366	59,404	56,215
Income from operations before provision for income taxes	13,561	12,139	10,007
Provision for income taxes	5,234	4,671	3,849
Net income	$ 8,327	$ 7,468	$ 6,158
Income per share:
Basic (in Dollars per share)	$ 1.87	$ 1.70	$ 1.26
Diluted (in Dollars per share)	$ 1.81	$ 1.63	$ 1.22
Weighted average shares used in computing income per share:
Basic (in Shares)	4,450,000	4,400,000	4,906,000
Diluted (in Shares)	4,605,000	4,588,000	5,049,000

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012
Net income	$ 8,327	$ 7,468	$ 6,158
Other comprehensive income (loss), net of deferred income taxes:
Unrealized gains (losses) on marketable securities	(180)	(168)	16
Other comprehensive income (loss)	(180)	(168)	16
Comprehensive income	$ 8,147	$ 7,300	$ 6,174

- Definition

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

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+ Details

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Total
Balance at Mar. 27, 2011	$ 88	$ 52,945	$ 19,010	$ 481	$ (34,446)	$ 38,078
Balance (in Shares) at Mar. 27, 2011	8,837,991				3,755,278
Shares issued in connection with share-based compensation plans	$ 1	64				65
Shares issued in connection with share-based compensation plans (in Shares)	17,272
Repurchase of common stock					$ (15,867)	(15,867)
Repurchase of common stock (in Shares)					736,208
Income tax benefit on stock option exercises		113				113
Share-based compensation		274				274
Unrealized gains on marketable securities, net of deferred income taxes				16		16
Net income			6,158			6,158
Balance at Mar. 25, 2012	$ 89	53,396	25,168	497	$ (50,313)	28,837
Balance (in Shares) at Mar. 25, 2012	8,855,263				4,491,486
Shares issued in connection with share-based compensation plans	$ 1	388				389
Shares issued in connection with share-based compensation plans (in Shares)	102,918
Withholding tax on net share settlement of employee stock options		(982)				(982)
Repurchase of common stock					$ (3,085)	(3,085)
Repurchase of common stock (in Shares)					88,077
Income tax benefit on stock option exercises		1,062				1,062
Share-based compensation		627				627
Unrealized gains on marketable securities, net of deferred income taxes				(168)		(168)
Net income			7,468			7,468
Balance at Mar. 31, 2013	$ 90	54,491	32,636	329	$ (53,398)	34,148
Balance (in Shares) at Mar. 31, 2013	8,958,181				4,579,563
Shares issued in connection with share-based compensation plans	$ 1	943				944
Shares issued in connection with share-based compensation plans (in Shares)	134,002
Withholding tax on net share settlement of employee stock options		(772)				(772)
Repurchase of common stock					$ (1,486)	$ (1,486)
Repurchase of common stock (in Shares)					30,463	30,463
Income tax benefit on stock option exercises		2,195				$ 2,195
Share-based compensation		721				721
Unrealized gains on marketable securities, net of deferred income taxes				(180)		(180)
Net income			8,327			8,327
Balance at Mar. 30, 2014	$ 91	$ 57,578	$ 40,963	$ 149	$ (54,884)	$ 43,897
Balance (in Shares) at Mar. 30, 2014	9,092,183				4,610,026

Consolidated Statements of Stockholders' Equity (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012
Deferred income taxes/ tax benefit	$ (119)	$ (105)	$ 11

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012
Cash flows from operating activities:
Net income	$ 8,327	$ 7,468	$ 6,158
Adjustments to reconcile net income to net cash provided by operating activities
Depreciation and amortization	1,157	940	965
Insurance gain	(2,774)	0	0
Amortization of bond premium	150	130	193
Share-based compensation expense	721	627	274
Provision for doubtful accounts	21	15	86
Impairment charge – long-term investment	400	0	0
Deferred income taxes	1,652	497	2,041
Changes in operating assets and liabilities:
Accounts and other receivables, net	(927)	(397)	(501)
Inventories	99	79	14
Prepaid expenses and other current assets	(2,033)	298	(329)
Other assets	30	7	(72)
Accrued litigation	(5,874)	455	447
Accounts payable, accrued expenses and other current liabilities	2,329	(838)	347
Advances of insurance proceeds	0	130	0
Deferred franchise fees	(44)	155	(218)
Other liabilities	(358)	(72)	207
Net cash provided by operating activities	2,876	9,494	9,612
Cash flows from investing activities:
Proceeds from sales and maturities of marketable securities	2,890	2,000	4,050
Insurance proceeds received for property and equipment (Note L.4)	2,711	449	0
Purchase of long-term investment	0	(500)	0
Change in restricted cash	(135)	(455)	(447)
Purchase of property and equipment	(4,339)	(998)	(1,358)
Purchase of available for sale securities	(2,219)	0	0
Payments received on sale of note receivable	0	0	900
Litigation settlement (Note L.2)	6,009	0	0
Payments received on note receivable	0	0	21
Net cash provided by investing activities	4,917	496	3,166
Cash flows from financing activities:
Repurchase of treasury stock	(1,486)	(3,085)	(15,867)
Proceeds from the exercise of stock options	944	389	65
Income tax benefit on stock option exercises	2,195	1,062	113
Payments of withholding tax on net share settlement of employee stock options	(772)	(982)	0
Net cash provided by (used in) financing activities	881	(2,616)	(15,689)
Net increase (decrease) in cash and cash equivalents	8,674	7,374	(2,911)
Cash and cash equivalents, beginning of year	13,403	6,029	8,940
Cash and cash equivalents, end of year	22,077	13,403	6,029
Cash paid during the year for:
Interest	1,099	0	0
Income taxes	$ 3,457	$ 2,548	$ 1,944

Note 1 - Description and Organization of Business

12 Months Ended

Mar. 30, 2014

Disclosure Text Block [Abstract]

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

NOTE A - DESCRIPTION AND ORGANIZATION OF BUSINESS

Nathan’s Famous, Inc. and subsidiaries (collectively the “Company” or “Nathan’s”) has historically operated or franchised a chain of retail fast food restaurants featuring the “Nathan’s World Famous Beef Hot Dog”, crinkle-cut French-fried potatoes and a variety of other menu offerings. Nathan’s has also established a Branded Product Program, which enables foodservice retailers to sell select Nathan’s proprietary products outside of the realm of a traditional franchise relationship. Nathan’s also licenses the manufacture and sale of “Nathan’s Famous” packaged hot dogs, crinkle-cut French fries and a number of other products to a variety of third parties for sale to supermarkets, club stores and grocery stores. The Company is also the owner of the Arthur Treacher’s brand. Arthur Treacher’s main product is its "Original Fish & Chips" product consisting of fish fillets coated with a special batter prepared under a proprietary formula, deep-fried golden brown, and served with English-style chips and corn meal "hush puppies." The Company considers itself to be in the foodservice industry, and has pursued co-branding and co-hosting initiatives.

At March 30, 2014, the Company’s restaurant system included five Company-owned units in the New York City metropolitan area and 324 franchised or licensed units, located in 28 states, the Cayman Islands and eight foreign countries.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

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+ Details

Note 2 - Summary of Significant Accounting Policies

12 Months Ended

Mar. 30, 2014

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following significant accounting policies have been applied in the preparation of the consolidated financial statements:

1. Principles of Consolidation

The consolidated financial statements include the accounts of the Company and all of its wholly-owned subsidiaries. All significant inter-company balances and transactions have been eliminated in consolidation.

2. Fiscal Year

The Company’s fiscal year ends on the last Sunday in March, which results in a 52 or 53-week reporting period. The results of operations and cash flows for the fiscal year ended March 30, 2014 contained 52 weeks. The results of operations and cash flows for the fiscal years ended March 31, 2013 contained 53 weeks and March 28, 2012 contained 52 weeks.

3. Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Significant estimates made by management in preparing the consolidated financial statements include revenue recognition, the allowance for doubtful accounts, valuation of stock-based compensation, accounting for income taxes, and the valuation of goodwill, intangible assets and other long-lived assets.

4. 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 amounted to $330 and $172 at March 30, 2014 and March 31, 2013, respectively. Substantially all of the Company’s cash and cash equivalents are in excess of government insurance.

Restricted cash, at March 31, 2013, represents amount held on deposit to secure Nathan’s obligation related to its litigation accrual (Note L.).

5. Inventories

Inventories, which are stated at the lower of cost or market value, consist primarily of food items and supplies. Cost is determined using the first-in, first-out method.

6. Marketable Securities

The Company determines the appropriate classification of securities at the time of purchase and reassesses the appropriateness of the classification at each reporting date. At March 30, 2014 and March 31, 2013, all marketable securities held by the Company have been classified as available-for-sale and, as a result, are stated at fair value, based upon quoted market prices for similar assets as determined in active markets or model-derived valuations in which all significant inputs are observable for substantially the full-term of the asset, with unrealized gains and losses included as a component of accumulated other comprehensive income. Realized gains and losses on the sale of securities are determined on a specific identification basis. Interest income is recorded when it is earned and deemed realizable by the Company.

7. Property and Equipment

Property and equipment are stated at cost less accumulated depreciation and amortization. Major improvements are capitalized and minor replacements, maintenance and repairs are charged to expense as incurred. Depreciation and amortization are calculated on the straight-line basis over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of the estimated useful life or the lease term of the related asset. The estimated useful lives are as follows:

Building and improvements (in years)			5- 25
Machinery, equipment, furniture and fixtures (in years)			3- 15
Leasehold improvements (in years)			5- 20

8. Goodwill and Intangible Assets

Goodwill and intangible assets consist of (i) goodwill of $95 resulting from the acquisition of Nathan’s in 1987; and (ii) trademarks, trade names and other intellectual property of $1,353 in connection with Arthur Treacher’s.

The Company’s goodwill and intangible assets are deemed to have indefinite lives and, accordingly, are not amortized, but are evaluated for impairment at least annually, but more often whenever changes in facts and circumstances occur which may indicate that the carrying value may not be recoverable. As of March 30, 2014 and March 31, 2013, the Company performed its required annual impairment test of goodwill and intangible assets and has determined no impairment is deemed to exist.

9. Long-lived Assets

Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Impairment is measured by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from use of the assets and their ultimate disposition. In instances where impairment is determined to exist, the Company writes down the asset to its fair value based on the present value of estimated future cash flows.

Impairment losses are recorded on long-lived assets on a restaurant-by-restaurant basis whenever impairment factors are determined to be present. The Company considers a history of restaurant operating losses to be its primary indicator of potential impairment for individual restaurant locations. As a result of Hurricane Sandy, our Coney Island restaurant sustained significant damage which resulted in the write-off of $449 related to destroyed property (Note L.4). The restaurant was fully repaired and re-opened on May 20, 2013. No long-lived assets were deemed impaired during the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012.

10. Fair Value of Financial Instruments

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price).

The fair value hierarchy, as outlined in the applicable accounting guidance, is based on inputs to valuation techniques that are used to measure fair value that are either observable or unobservable. Observable inputs reflect assumptions market participants would use in pricing an asset or liability based on market data obtained from independent sources while unobservable inputs reflect a reporting entity’s pricing based upon their own market assumptions.

The fair value hierarchy consists of the following three levels:

●

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

The use of observable market inputs (quoted market prices) when measuring fair value and, specifically, the use of Level 1 quoted prices to measure fair value are required whenever possible. The determination of where an asset or liability falls in the hierarchy requires significant judgment. The Company evaluates its hierarchy disclosures quarterly and based on various factors, it is possible that an asset or liability may be classified differently from year to year.

The following table presents assets and liabilities measured at fair value on a recurring basis as of March 30, 2014 and March 31, 2013 based upon the valuation hierarchy:

March 30, 2014

Level 1

Level 2

Level 3

Carrying Value

Marketable securities

11,187

Total assets at fair value

11,187

March 31, 2013

Level 1

Level 2

Level 3

Carrying

Value

Marketable securities

12,307

Total assets at fair value

12,307

Nathan’s marketable securities, which consist primarily of municipal bonds, are not actively traded. The valuation of such bonds is based upon quoted market prices for similar bonds currently trading in an active market or model-derived valuations in which all significant inputs are observable for substantially the full term of the asset.

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

The majority of the Company’s non-financial assets and liabilities are not required to be carried at fair value on a recurring basis. However, the Company is required on a non-recurring basis to use fair value measurements when analyzing asset impairment as it relates to goodwill and other indefinite-lived intangible assets and long-lived assets. The Company utilized the income approach (Level 3 inputs) which utilized cash flow forecasts for future income and were discounted to present value in performing its annual impairment testing of intangible assets.

11. Start-up Costs

Pre-opening and similar restaurant costs are expensed as incurred.

12. Revenue Recognition - Branded Product Program

The Company recognizes sales from the Branded Product Program and certain products sold from the Branded Menu Program upon delivery to Nathan’s customers via third party common carrier. Rebates provided to customers are classified as a reduction to sales.

13. Revenue Recognition - Company-owned Restaurants

Sales by Company-owned restaurants, which are typically paid in cash or credit card by the customer, are recognized at the point of sale. Sales are presented net of sales tax.

14. Revenue Recognition - Franchising Operations

In connection with its franchising operations, the Company receives initial franchise fees, area development fees, royalties, and in certain cases, revenue from sub-leasing restaurant properties to franchisees.

Franchise and area development fees, which are typically received prior to completion of the revenue recognition process, are initially recorded as deferred revenue. Initial franchise fees, which are non-refundable, are recognized as income when substantially all services to be performed by Nathan’s and conditions relating to the sale of the franchise have been performed or satisfied, which generally occurs when the franchised restaurant commences operations.

The following services are typically provided by the Company prior to the opening of a franchised restaurant:

Approval of all site selections to be developed.

Provision of architectural plans suitable for restaurants to be developed.

Assistance in establishing building design specifications, reviewing construction compliance and equipping the restaurant.

Provision of appropriate menus to coordinate with the restaurant design and location to be developed.

Provision of management training for the new franchisee and selected staff.

Assistance with the initial operations of restaurants being developed.

At March 30, 2014 and March 31, 2013, $234 and $278, respectively, of deferred franchise fees are included in the accompanying consolidated balance sheets. For the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012, the Company earned franchise fees of $863, $852, and $920, respectively, from new unit openings, transfers, co-branding and forfeitures.

Development fees are nonrefundable and the related agreements require the franchisee to open a specified number of restaurants in the development area within a specified time period or the agreements may be canceled by the Company. Revenue from development agreements is deferred and shall be recognized, with an appropriate provision for estimated uncollectable amounts, when all material services or conditions to the sale have been substantially performed by the franchisor.

If substantial obligations under the development agreement are not dependent on the number of individual franchise locations to be opened, substantial performance shall be determined using the same criteria applicable to an individual franchise, which is generally the opening of the first location pursuant to the development agreement. If substantial performance is dependent on the number of locations, then the development fee is deferred and recognized ratably over the term of the agreement, as restaurants in the development area commence operations on a pro rata basis to the minimum number of restaurants required to be open, or at the time the development agreement is effectively canceled. At March 30, 2014 and March 31, 2013, $200 and $401, respectively, of deferred development fee revenue is included in other liabilities in the accompanying consolidated balance sheets.

The following is a summary of franchise openings and closings for the Nathan’s franchise restaurant system for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012:

	March 30, 2014			March 31 ,2013			March 25, 2012

Franchised restaurants operating at the beginning of the period		303			299			264

New franchised restaurants opened during the period		56			40			67

Franchised restaurants closed during the period		(35	)		(36	)		(32	)

Franchised restaurants operating at the end of the period		324			303			299

The Company recognizes franchise royalties on a monthly basis, which are generally based upon a percentage of sales made by the Company’s franchisees, when they are earned and deemed collectible. The Company recognizes royalty revenue from its Branded Menu Program directly from the sale of Nathan’s products by its primary distributor or directly from the manufacturers.

Franchise fees and royalties that are not deemed to be collectible are not recognized as revenue until paid by the franchisee or until collectibility is deemed to be reasonably assured.

Revenue from sub-leasing properties is recognized in income as the revenue is earned and deemed collectible. Sub-lease rental income is presented net of associated lease costs in the accompanying consolidated statements of earnings.

15. Revenue Recognition – License Royalties

The Company earns revenue from royalties on the licensing of the use of its intellectual property in connection with certain products produced and sold by outside vendors. The use of the Company’s intellectual property must be approved by the Company prior to each specific application to ensure proper quality and a consistent image. Revenue from license royalties is recognized on a monthly basis when it is earned and deemed collectible.

16. Business Concentrations and Geographical Information

The Company’s accounts receivable consist principally of receivables from franchisees for royalties and advertising contributions, from sales under the Branded Product Program, and from royalties from retail licensees. At March 30, 2014, three Branded Product customers represented 23%, 13% and 11%, of accounts receivable. At March 31, 2013, one retail licensee and three Branded Product customers each represented 18%, 16%, 11% and 10%, respectively, of accounts receivable. One Branded Products customer accounted for 17% and 12% of total revenue for the years ended March 30, 2014 and March 31, 2013, respectively. No franchisee, retail licensee or Branded Product customer accounted for 10% or more of total revenues during the fiscal year ended March 25, 2012.

The Company’s primary supplier of hot dogs represented 75%, 82% and 79% of product purchases for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012, respectively. The Company’s distributor of products to its Company-owned restaurants represented 5%, 7% and 8% of product purchases for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012, respectively.

The Company’s revenues for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012 were derived from the following geographic areas:

	March 30, 2014		March 31, 2013		March 25, 2012

Domestic (United States)	$	79,396	$	68,499	$	64,534
Non-domestic		3,531		3,044		1,688
	$	82,927	$	71,543	$	66,222

The Company’s sales for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012 were derived from the following:

	March 30, 2014		March 31, 2013		March 25, 2012

Branded Products	$	51,877	$	43,214	$	38,506
Company-owned restaurants		13,231		13,403		13,209
Other		413		39		654
	$	65,521	$	56,656	$	52,369

17. Advertising

The Company administers an advertising fund on behalf of its franchisees to coordinate the marketing efforts of the Company. Under this arrangement, the Company collects and disburses fees paid by manufacturers, franchisees and Company-owned stores for national and regional advertising, promotional and public relations programs. Contributions to the advertising fund are based on specified percentages of net sales, generally ranging up to 2%. Company-owned store advertising expense, which is expensed as incurred, was $147, $144, and $227, for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012, respectively, and have been included within restaurant operating expenses in the accompanying consolidated statements of earnings.

18. Stock-Based Compensation

At March 30, 2014, the Company had one stock-based compensation plan in effect which is more fully described in Note K.

The cost of all share-based payments, including grants of restricted stock and stock options, is recognized in the financial statements based on their fair values measured at the grant date, or the date of any later modification, over the requisite service period. The Company recognizes compensation cost for unvested stock awards on a straight-line basis over the requisite vesting period.

19. Classification of Operating Expenses

Cost of sales consists of the following:

The cost of food and other products sold by Company-operated restaurants, through the Branded Product Program and through other distribution channels.

The cost of labor and associated costs of in-store restaurant management and crew.

The cost of paper products used in Company-operated restaurants.

Other direct costs such as fulfillment, commissions, freight and samples.

Restaurant operating expenses consist of the following:

Occupancy costs of Company-operated restaurants.

Utility costs of Company-operated restaurants.

Repair and maintenance expenses of Company-operated restaurant facilities.

Marketing and advertising expenses done locally and contributions to advertising funds for Company-operated restaurants.

Insurance costs directly related to Company-operated restaurants.

20. Income Taxes

The Company’s current provision for income taxes is based upon its estimated taxable income in each of the jurisdictions in which it operates, after considering the impact on taxable income of temporary differences resulting from different treatment of items for tax and financial reporting purposes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and any operating loss or tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the year in which those temporary differences are expected to be recovered or settled. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in those periods in which temporary differences become deductible. Should management determine that it is more likely than not that some portion of the deferred tax assets will not be realized, a valuation allowance against the deferred tax assets would be established in the period such determination was made.

Uncertain Tax Positions

The Company has recorded liabilities for underpayment of income taxes and related interest and penalties for uncertain tax positions based on the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. The Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such position should be measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement. Nathan’s recognizes accrued interest and penalties associated with unrecognized tax benefits as part of the income tax provision.

21. Reclassifications

Certain prior year balances have been reclassified to conform with current year presentation.

22. Adoption of New Accounting Pronouncements

In April 2014, the FASB issued new accounting guidance changing the criteria for reporting discontinued operations. The revised definition of a discontinued operation includes those components of an entity or a group of components of an entity representing a strategic shift that has (or will have) a major effect on an entity’s operations and financial results. The guidance eliminates the current requirement to assess continuing cash flow and continuing involvement with the disposal group. The revised definition also includes a business or nonprofit activity that, on acquisition, meets the criteria to be classified as held for sale. A disposal meeting the new definition is required to be reported as discontinued operations when the component of an entity or group of components of an entity meets the held for sale criteria, is actually disposed of by sales, or is disposed of through means other than a sale. The guidance is effective for Nathan’s for annual periods beginning on or after December 15, 2014 and interim periods within those years, which for Nathan’s will be the first quarter fiscal 2016 beginning March 30, 2015. Early adoption is permitted for disposals that have not been previously reported in the financial statements. Nathan’s does not expect the adoption of this new guidance to have a material impact on the results of operations or financial position.

In July 2012, the FASB issued new accounting guidance on testing indefinite-lived intangible assets for impairment. The new guidance provides the entity with the option to first perform a qualitative assessment to determine whether it is more likely than not that the fair value of an indefinite-lived asset is less than its carrying value. If it is not, then no further analysis is required otherwise then the previously required quantitative testing is required. Nathan’s adopted the new guidance beginning with its first quarter of fiscal 2014. The adoption of this new guidance did not have a material impact on the results of operations or financial position.

The Company does not believe that any other recently issued, but not yet effective accounting standards, when adopted, will have a material effect on the accompanying financial statements.

Note 3 - Income Per Share

12 Months Ended

Mar. 30, 2014

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

NOTE C - INCOME PER SHARE

Basic income per common share is calculated by dividing income by the weighted-average number of common shares outstanding and excludes any dilutive effects of stock options. Diluted 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 income per common share result from the assumed exercise of stock options and restricted stock, using the treasury stock method.

The following chart provides a reconciliation of information used in calculating the per share amounts for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012, respectively:

	Net Income						Shares						Net income per share
	2014		2013		2012		2014		2013		2012		2014			2013			2012

Basic EPS
Basic calculation	$	8,327	$	7,468	$	6,158		4,450,000		4,400,000		4,906,000	$	1.87		$	1.70		$	1.26
Effect of dilutive employee stock options		-		-		-		155,000		188,000		143,000		(.06	)		(.07	)		(.04	)

Diluted EPS
Diluted calculation	$	8,327	$	7,468	$	6,158		4,605,000		4,588,000		5,049,000	$	1.81		$	1.63		$	1.22

There were no options to purchase shares of common stock for the years ended March 30, 2014, March 31, 2013 and March 25, 2012 that were excluded from the computation of diluted earnings per share.

Note 4 - Marketable Securities

12 Months Ended

Mar. 30, 2014

Marketable Securities Disclosure [Abstract]

Marketable Securities Disclosure [Text Block]

NOTE D – MARKETABLE SECURITIES

The cost, gross unrealized gains, gross unrealized losses and fair market value for marketable securities, which consist entirely of municipal bonds that are classified as available-for-sale securities are as follows:

	Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Market Value
March 30, 2014	$	10,947	$	240	$	-	$	11,187

March 31, 2013	$	11,768	$	539	$	-	$	12,307

As of March 30, 2014, the municipal bonds mature at various dates between April 2014 and October 2019. The following represents the bond maturities by period:

Fair value of Municipal Bonds

Total

Less than

1 Year

1 – 5 Years

5 – 10 Years

After

10 Years

March 30, 2014

11,187

5,214

4,792

1,181

Proceeds from the sale of available-for-sale securities and the resulting gross realized gains included in the determination of net income are as follows:

	March 30, 2014		March 31, 2013		March 25, 2012
Available-for-sale securities:
Proceeds	$	2,890	$	2,000	$	4,050
Gross realized gains	$	-	$	-	$	-

The change in net unrealized (losses) gains on available-for-sale securities for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012, of $(180), $(168) and $16, respectively, which is net of deferred income taxes, has been included as a component of comprehensive income. Accumulated other comprehensive income is comprised entirely of the net unrealized gains on available-for-sale securities as of March 30, 2014 and March 31, 2013.

Note 5 - Accounts and Other Receivables, Net

12 Months Ended

Mar. 30, 2014

Receivables [Abstract]

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

NOTE E - ACCOUNTS AND OTHER RECEIVABLES, NET

Accounts and other receivables, net, consist of the following:

	March 30, 2014		March 31, 2013

Franchise and license royalties	$	1,658	$	2,355
Branded product sales		5,141		4,071
Other		1,457		621
		8,256		7,047

Less: allowance for doubtful accounts		433		130

Accounts and other receivables, net	$	7,823	$	6,917

Accounts receivable are due within 30 days and are stated at amounts due from franchisees, retail licensees and Branded Product Program customers, net of an allowance for doubtful accounts. Accounts outstanding longer than the contractual payment terms are generally considered past due.

The Company individually reviews each past due account and determines its allowance for doubtful accounts by considering a number of factors, including the length of time accounts receivable are past due, the Company’s previous loss history, the customer’s current and expected future ability to pay its obligation to the Company, the condition of the general economy and the industry as a whole. Based on management’s assessment, the Company provides for estimated uncollectable amounts through a charge to earnings. The Company writes off accounts receivable when they are deemed to be uncollectible against the allowance for doubtful accounts.

Changes in the Company’s allowance for doubtful accounts for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012 are as follows:

	March 30, 2014			March 31, 2013			March 25, 2012

Beginning balance	$	130		$	138		$	62
Bad debt expense		21			15			86
Uncollectible marketing fund contributions		320			5			-
Accounts written off		(38	)		(28	)		(10	)

Ending balance	$	433		$	130		$	138

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details

Note 6 - Prepaid Expenses and Other Current Assets

12 Months Ended

Mar. 30, 2014

Disclosure Text Block Supplement [Abstract]

Other Current Assets [Text Block]

NOTE F – PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets consist of the following:

	March 30, 2014		March 31, 2013

Income taxes	$	2,059	$	-
Insurance		506		359
Other		564		737

	$	3,129	$	1,096

Note 7 - Long-Term Investment

12 Months Ended

Mar. 30, 2014

Investments, All Other Investments [Abstract]

Cost-method Investments, Description [Text Block]

NOTE G – LONG-TERM INVESTMENT

In September 2012, Nathan’s purchased 351,550 shares of Series A Preferred Stock in a privately-owned corporation for $500. Nathan’s investment originally represented a 2.5% equity ownership in the entity and Nathan’s does not have the ability to exercise significant influence over the investee. The shares have voting rights on the same basis as the common shareholders and have certain dividend rights, if declared. Nathan’s accounts for this investment pursuant to the cost method and recognizes dividends distributed by the investee as income to the extent that dividends are distributed from net accumulated earnings of the investee. There were no dividends declared by the investee during the fifty-two week period ended March 30, 2014. Each reporting period, management reviews the carrying value of this investment based upon the financial information provided by the investment’s management and considers whether indicators of impairment exist. If an impairment indicator exists, management evaluates the fair value of its investment to determine if an, other-than-temporary impairment in value has occurred. We are required to recognize an impairment on the investment if such impairment is considered to be other-than-temporary. We have performed our evaluation of whether indicators of impairment existed, and determined that an other-than-temporary impairment has occurred and recorded an impairment charge of $400 on this investment during the fifty-two week period ended March 30, 2014.

Note 8 - Property and Equipment, Net

12 Months Ended

Mar. 30, 2014

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE H - PROPERTY AND EQUIPMENT, NET

Property and equipment consists of the following:

	March 30, 2014		March 31, 2013

Land	$	1,197	$	1,197
Building and improvements		2,161		2,045
Machinery, equipment, furniture and fixtures		6,349		5,460
Leasehold improvements		6,792		3,878
Construction-in-progress		25		569
		16,524		13,149
Less: accumulated depreciation and amortization		7,554		7,361

	$	8,970	$	5,788

Note 9 - Accrued Expenses, Other Current Liabilities and Other Liabilities

12 Months Ended

Mar. 30, 2014

Disclosure Text Block Supplement [Abstract]

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

NOTE I – ACCRUED EXPENSES, OTHER CURRENT LIABILITIES AND OTHER LIABILITIES

Accrued expenses and other current liabilities consist of the following:

	March 30, 2014		March 31, 2013
Payroll and other benefits	$	2,433	$	2,248
Accrued rebates		855		648
Rent and occupancy costs		163		197
Deferred revenue		734		581
Construction costs		281		25
Unexpended advertising funds		52		181
Other	$	233	$	440
		4,751		4,320

Other liabilities consist of the following:

	March 30, 2014		March 31, 2013
Deferred development fees	$	200	$	401
Reserve for uncertain tax positions (Note J)		620		639
Deferred rental liability		661		764
Other		212		247
	$	1,693	$	2,051

Note 10 - Income Taxes

12 Months Ended

Mar. 30, 2014

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

NOTE J - INCOME TAXES

The income tax provision consists of the following for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012:

	March 30, 2014		March 31, 2013		March 25, 2012
Federal
Current	$	2,664	$	3,237	$	1,274
Deferred		1,421		377		1,566
		4,085		3,614		2,840
State and local
Current		918		937		534
Deferred		231		120		475
		1,149		1,057		1,009
	$	5,234	$	4,671	$	3,849

The total income tax provision for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012 differs from the amounts computed by applying the United States Federal income tax rate of 34% to income before income taxes as a result of the following:

	March 30, 2014			March 31, 2013			March 25, 2012

Computed “expected” tax expense	$	4,611		$	4,127		$	3,412
State and local income taxes, net of Federal income tax benefit		773			633			682
Tax-exempt investment earnings		(110	)		(133	)		(178	)
Change in uncertain tax positions, net		(22	)		22			(24	)
Nondeductible meals and entertainment and other		(18	)		22			(43	)
	$	5,234		$	4,671		$	3,849

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented below:

	March 30, 2014			March 31, 2013
Deferred tax assets
Accrued expenses	$	162		$	166
Allowance for doubtful accounts		49			49
Deferred revenue		569			510
Deferred stock compensation		594			646
Excess of straight line over actual rent		289			316
Investment		157			-
Other		129			127
Total gross deferred tax assets	$	1,949		$	1,814

Deferred tax liabilities
Deductible prepaid expense		302			223
Unrealized gain on marketable securities		83			202
Depreciation expense		1,692			321
Deductible business interruption expenses		293			-
Amortization		287			243
Total gross deferred tax liabilities		2,657			989
Net deferred tax (liability) asset		(708	)		825
Less current portion		(26	)		(345	)
Long-term portion	$	(734	)	$	480

A valuation allowance is provided when it is more likely than not that some portion, or all, of the deferred tax assets will not be realized. We consider the level of historical taxable income, scheduled reversal of temporary differences, tax planning strategies and projected future taxable income in determining whether a valuation allowance is warranted. Based upon these considerations, management believes that it is more likely than not that the Company will realize the benefit of its gross deferred tax asset.

The following is a tabular reconciliation of the total amounts of unrecognized tax benefits, excluding interest and penalties, for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012.

	March 30, 2014			March 31, 2013			March 25, 2012

Unrecognized tax benefits, beginning of year	$	296		$	422		$	318
Decreases of tax positions taken in prior years		(34	)		(50	)		(41	)
Increase based on tax positions taken in current year		21			34			26
Settlements of tax positions taken in prior years		-			(110	)		-
Increase based on tax positions taken in prior years		-			-			119
Unrecognized tax benefits, end of year	$	283		$	296		$	422

The amount of unrecognized tax benefits at March 30, 2014, March 31, 2013 and March 25, 2012 were $283, $296 and $422, respectively, all of which would impact Nathan’s effective tax rate, if recognized. As of March 30, 2014 and March 31, 2013, the Company had $329 and $337, respectively, accrued for the payment of interest and penalties. For the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012 Nathan’s recognized interest and penalties in the amounts of $43, $46, and $47, respectively. The Company believes that it is reasonably possible that decreases in unrecognized tax benefits of up to $64 may be recorded within the next year.

In May 2014, Nathan’s received notification from the Internal Revenue Service that it is seeking to review its tax return for the year ended March 31, 2013. The earliest tax years’ that are subject to examination by taxing authorities by major jurisdictions are as follows:

Jurisdiction		Fiscal Year
Federal		2011
New York State		2011
New York City		2011

Note 11 - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans

12 Months Ended

Mar. 31, 2014

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Disclosure of Compensation Related Costs, Share-based Payments [Text Block]

NOTE K – STOCKHOLDERS’ EQUITY, STOCK PLANS AND OTHER EMPLOYEE BENEFIT PLANS

Stock Incentive Plans

On September 14, 2010, the Company’s shareholders approved the Nathan’s Famous, Inc. 2010 Stock Incentive Plan (the “2010 Plan”), which provides for the issuance of nonqualified stock options, restricted stock, restricted stock units, stock appreciation rights and other stock-based awards to directors, officers and key employees. The Company was initially authorized to issue up to 150,000 shares of common stock under the 2010 Plan, together with any shares which had not been previously issued under the Company’s previous stock option plans as of July 19, 2010 (171,000 shares), plus any shares subject to any outstanding options or restricted stock grants under the Company’s previous stock option plans that were outstanding as of July 19, 2010 and that subsequently expire unexercised, or are otherwise forfeited, up to a maximum of an additional 100,000 shares. On September 13, 2012, the Company amended the 2010 Plan increasing the number of shares available for issuance by 250,000 shares. Shares to be issued under the 2010 Plan may be made available from authorized but unissued stock, common stock held by the Company in its treasury, or common stock purchased by the Company on the open market or otherwise. The number of shares issuable and the grant, purchase or exercise price of outstanding awards are subject to adjustment in the amount that the Company’s Compensation Committee considers appropriate upon the occurrence of certain events, including stock dividends, stock splits, mergers, consolidations, reorganizations, recapitalizations, or other capital adjustments. In the event that the Company issues restricted stock awards pursuant to the 2010 Plan, each share of restricted stock would reduce the amount of available shares for issuance by either 3.2 shares for each share of restricted stock granted or 1 share for each share of restricted stock granted. As of March 30, 2014, there were up to 318,500 shares available to be issued for future option grants or up to 219,844 shares of restricted stock that may be granted under the 2010 Plan.

In general, options granted under the Company’s stock incentive plans have terms of five or ten years and vest over periods of between three and five years. The Company has historically issued new shares of common stock for options that have been exercised and used the Black-Scholes option valuation model to determine the fair value of options granted at the grant date.

During the fiscal year ended March 30, 2014, the Company granted 25,000 shares of restricted stock at a fair value of $49.80 per share representing the closing price on the date of grant, which will be fully vested five years from the date of grant. The restrictions on the shares lapse ratably over a five-year period on the annual anniversary of the date of grant. The compensation expense related to this restricted stock award is expected to be $1,245 and will be recognized, commencing on the grant date, over the next five years.

During the fiscal year ended March 31, 2013, the Company granted 50,000 shares of restricted stock at a fair value of $29.29 per share representing the closing price on the date of grant, which will be fully vested four years from the date of grant. Upon grant, 10,000 shares vested immediately, and the restrictions on the remaining 40,000 shares lapse ratably over a four-year period on the annual anniversary of the date of grant.

During the fiscal ended March 25, 2012, the Company granted options to purchase 177,500 shares at an exercise price of $17.75 per share, all of which expire five years from the date of grant. All such stock options vest ratably over a four-year period commencing June 6, 2011.

The weighted-average option fair values, as determined using the Black-Scholes option valuation model, and the assumptions used to estimate these values for stock options granted were as follows:

		March 25, 2012
Weighted-average option fair values	$	5.039
Expected life (years)		5.0
Interest rate		1.60	%
Volatility		28.90	%
Dividend yield		0	%

The expected dividend yield is based on historical and projected dividend yields. The Company estimates volatility based primarily on historical monthly price changes of the Company’s stock equal to the expected life of the option. The risk free interest rate is based on the U.S. Treasury yield in effect at the time of the grant. The expected option term is the number of years the Company estimates the options will be outstanding prior to exercise based on expected employment termination behavior. The Company recognizes compensation cost for unvested stock-based incentive awards on a straight-line basis over the requisite service period. Compensation cost charged to expense under all stock-based incentive awards is as follows:

	March 30, 2014		March 31, 2013		March 25, 2012

Stock options	$	224	$	224	$	274
Restricted stock		497		403		-
	$	721	$	627	$	274

The tax benefit on stock-based compensation expense was $286, $251 and $101 for the years ended March 30, 2014, March 31, 2013 and March 25, 2012, respectively. As of March 30, 2014, there was $2,075 of unamortized compensation expense related to stock-based incentive awards. The Company expects to recognize this expense over approximately one year and nine months, which represents the weighted average remaining requisite service periods for such awards.

A summary of the status of the Company’s stock options at March 30, 2014, March 31, 2013 and March 25, 2012 and changes during the fiscal years then ended is presented in the tables below:

	2014					2013					2012
				Weighted-					Weighted-					Weighted-
				Average					Average					Average
				Exercise					Exercise					Exercise
	Shares			Price		Shares			Price		Shares			Price
Options outstanding – beginning of year		429,500		$	13.29		622,000		$	13.21		470,000		$	11.29

Granted		-			-		-			-		177,500			17.75

Expired		-			-		-			-		-			-

Exercised		(150,000	)		9.71		(192,500	)		13.04		(25,500	)		9.36

Options outstanding - end of year		279,500		$	15.22		429,500		$	13.29		622,000		$	13.21

Options exercisable - end of year		190,750		$	14.04		296,375		$	11.29		444,500		$	11.40

Weighted-average fair value of options granted												177,500		$	5.04

During the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012, options to purchase 150,000, 192,500 and 25,500 shares were exercised which aggregated proceeds of $944, $389 and $65, respectively, to the Company. The aggregate intrinsic values of the stock options exercised during the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012 was $6,038, $3,523 and $289 respectively.

The following table summarizes information about outstanding stock options at March 30, 2014:

Weighted-

Average

Aggregate

Exercise

Remaining

Intrinsic

Price

Contractual Life

Value

Options outstanding at March 30, 2014

279,500

15.22

2.07

9,381

Options exercisable at March 30, 2014

190,750

14.04

2.02

6,627

Exercise prices range from $5.62 to $17.75

Restricted stock:

Transactions with respect to restricted stock for the fiscal year ended March 30, 2014 are as follows:

	Shares			Average Grant-Date Fair value Per share
Unvested restricted stock at March 31, 2013	40,000		$	29.29

Granted	25,000		$	49.80

Vested	(10,000	)	$	29.29

Unvested restricted stock at March 30, 2014	55,000		$	38.61

The aggregate fair value of restricted stock vested during the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012 was $533, $293 and $0, respectively.

2. Common Stock Purchase Rights

On June 5, 2013, Nathan’s adopted a new stockholder rights plan (the “2013 Rights Plan”) under which all stockholders of record as of June 17, 2013 received rights to purchase shares of common stock (the “2013 Rights”) and the previously existing “New Rights Plan” was terminated.

The 2013 Rights were distributed as a dividend. Initially, the 2013 Rights will attach to, and trade with, the Company’s common stock. Subject to the terms, conditions and limitations of the 2013 Rights Plan, the 2013 Rights will become exercisable if (among other things) a person or group acquires 15% or more of the Company’s common stock (“triggering event”). Upon such triggering event and payment of the purchase price of $100.00 (the “2013 Right Purchase Price”), each 2013 Right (except those held by the acquiring person or group) will entitle the holder to acquire one share of the Company’s common stock (or the economic equivalent thereof) or, if the then-current market price is less than the then current 2013 Right Purchase Price, a number of shares of the Company’s common stock which at the time of the transaction has a market value equal to the then current 2013 Right Purchase Price [at a purchase price per share equal to the then current market price of the Company’s Common Stock].

The Company’s Board of Directors may redeem the 2013 Rights prior to the time they are triggered. Upon adoption of the 2013 Rights Plan, the Company reserved 10,188,600 shares of common stock for issuance upon exercise of the 2013 Rights. The 2013 Rights will expire on June 17, 2018 unless earlier redeemed or exchanged by the Company.

At March 30, 2014, the Company has reserved 10,522,052 shares of common stock for issuance upon exercise of the Common Stock Purchase Rights approved by the Board of Directors on June 5, 2013.

3. Stock Repurchase Programs

On December 13, 2013, the Company and Mutual Securities, Inc. (“MSI”) entered into an agreement pursuant to which MSI has been authorized on the Company’s behalf to purchase shares of the Company’s common stock, $.01 par value having a value of up to an aggregate of five million dollars ($5,000), which purchases could commence on December 23, 2013. The agreement with MSI was adopted under the safe harbor provided by Rule 10b5-1 and Rule 10b-18 of the Securities Exchange Act of 1934, as amended in order to assist the Company in implementing its previously announced stock purchase plans described below and provides for the purchase of up to an aggregate of 800,000 shares.

Through March 30, 2014, Nathan’s purchased a total of 4,610,026 shares of common stock at a cost of approximately $54,884 pursuant to the various stock repurchase plans previously authorized by the Board of Directors. Of these repurchased shares, 30,463 shares were repurchased at a cost of $1,486 during the year ended March 30, 2014.

On November 9, 2009, Nathan’s Board of Directors authorized its sixth stock repurchase plan for the purchase of up to 500,000 shares of its common stock on behalf of the Company. On February 1, 2011, Nathan’s Board of Directors increased the authorization to purchase its common stock by an additional 300,000 shares. The Company has repurchased 511,067 shares at a cost of $11,279 under the sixth stock repurchase plan through March 30, 2014, an aggregate of 288,933 shares are available to be purchased. Purchases under the existing stock repurchase plan 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 to be made under the stock repurchase plan.

On December 1, 2011, the Company’s Board of Directors authorized the commencement of a modified dutch tender offer to repurchase up to 500,000 shares of its common stock at a price of not less than $20.00 nor greater than $22.00 per share. The tender offer expired on January 12, 2012.

4. Employment Agreements

Effective January 1, 2007, Howard M. Lorber, previously Chairman of the Board and Chief Executive Officer, assumed the newly-created position of Executive Chairman of the Board of Nathan’s and Eric Gatoff, previously Vice President and Corporate Counsel, became Chief Executive Officer of Nathan’s.

In connection with the foregoing, the Company entered into an employment agreement with each of Messrs. Lorber (as amended, the “Lorber Employment Agreement”) and Gatoff (as amended, the “Gatoff Employment Agreement”). Under the terms of the Lorber Employment Agreement, Mr. Lorber will serve as Executive Chairman of the Board from January 1, 2007 until December 31, 2012, unless his employment is terminated in accordance with the terms of the Lorber Employment Agreement. On November 1, 2012, the Company amended its employment agreement with Mr. Lorber, extending the term of the employment agreement to December 31, 2017 and increasing the base compensation of Mr. Lorber to $600 per annum. In addition, Mr. Lorber received a grant of 50,000 shares of restricted stock subject to vesting as provided in a Restricted Stock Agreement between Mr. Lorber and the Company. Mr. Lorber will not receive a contractually-required bonus. The Lorber Employment Agreement provides for a three-year consulting period after the termination of employment during which Mr. Lorber will receive a consulting fee of $200 per year in exchange for his agreement to provide no less than 15 days of consulting services per year, provided, Mr. Lorber is not required to provide more than 50 days of consulting services per year.

The Lorber Employment Agreement provides Mr. Lorber with the right to participate in employment benefits offered to other Nathan’s executives. During and after the contract term, Mr. Lorber is subject to certain confidentiality, non-solicitation and non-competition provisions in favor of the Company.

In the event that Mr. Lorber’s employment is terminated without cause, he is entitled to receive his salary and bonus for the remainder of the contract term. The Lorber Employment Agreement further provides that in the event there is a change in control, as defined in the agreement, Mr. Lorber has the option, exercisable within one year after such event, to terminate the agreement. Upon such termination, he has the right to receive a lump sum cash payment equal to the greater of (A) his salary and annual bonuses for the remainder of the employment term (including a prorated bonus for any partial fiscal year), which bonus shall be equal to the average of the annual bonuses awarded to him during the three fiscal years preceding the fiscal year of termination; or (B) 2.99 times his salary and annual bonus for the fiscal year immediately preceding the fiscal year of termination, in each case together with a lump sum cash payment equal to the difference between the exercise price of any exercisable options having an exercise price of less than the then current market price of the Company’s common stock and such then current market price. In addition, Nathan’s will provide Mr. Lorber with a tax gross-up payment to cover any excise tax due.

In the event of termination due to Mr. Lorber’s death or disability, he is entitled to receive an amount equal to his salary and annual bonuses for a three-year period, which bonus shall be equal to the average of the annual bonuses awarded to him during the three fiscal years preceding the fiscal year of termination.

Under the terms of the Gatoff Employment Agreement, Mr. Gatoff initially served as Chief Executive Officer from January 1, 2007 until December 31, 2008, which period automatically extends for additional one-year periods unless either party delivers notice of non-renewal no less than 180 days prior to the end of the term then in effect. Consequently, the Gatoff Employment Agreement is expected to be extended through December 31, 2014, based on the original terms, and no non-renewal notice has been given.

Pursuant to the agreement, Mr. Gatoff will receive a base salary, currently $350, and an annual bonus based on his performance measured against the Company’s financial, strategic and operating objectives as determined by the Compensation Committee. The Gatoff Employment Agreement provides for an automobile allowance and the right of Mr. Gatoff to participate in employment benefits offered to other Nathan’s executives. During and after the contract term, Mr. Gatoff is subject to certain confidentiality, non-solicitation and non-competition provisions in favor of the Company. On June 4, 2013, Mr. Gatoff received a grant of 25,000 shares of restricted stock at a fair value of $49.80 per share representing the closing price on the date of grant, subject to vesting as provided in a Restricted Stock Agreement between Mr. Gatoff and the Company. The compensation expense related to this restricted stock award is expected to be $1,245 and will be recognized, commencing of the grant date, over the next five years.

The Company and its President and Chief Operating Officer entered into an employment agreement on December 28, 1992 for a period commencing on January 1, 1993 and ending on December 31, 1996. The employment agreement automatically extends for successive one-year periods unless notice of non-renewal is provided in accordance with the agreement. Consequently, the employment agreement has been extended annually through December 31, 2014, based on the original terms, and no non-renewal notice is expected to be given. The agreement provides for annual compensation, currently $289, plus certain other benefits. In November 1993, the Company amended this agreement to include a provision under which the officer has the right to terminate the agreement and receive payment equal to approximately three times annual compensation upon a change in control, as defined.

Effective May 31, 2007, the Company and its Executive Vice President entered into a new employment agreement which provided for annual compensation of $210 plus certain other benefits and automatically renews annually unless 180 days prior written notice is given to the employee. In connection with the contemplated retirement of the Executive Vice President, effective February 12, 2013, the Company and the Executive Vice President agreed to amend the employment contract to extend the expiration of the employment term from September 30, 2013 until February 12, 2014 and the Company purchased his 67,619 shares of the Company’s common stock, $.01 par value at a purchase price of $36.87 per share which was the closing price of the Company’s common stock as reported on the Nasdaq Global Market on February 13, 2013. The amendment to the Employment Agreement further provided that he will serve as a consultant to the Company from February 13, 2014 until February 12, 2015 and thereafter, at the discretion of the Company, he may serve as a consultant for an additional one year.

The Company and one employee of Nathan’s entered into a change of control agreement effective May 31, 2007 for annual compensation of $136 per year. The agreement additionally includes a provision under which the employee has the right to terminate the agreement and receive payment equal to approximately three times his annual compensation upon a change in control, as defined.

Each employment agreement terminates upon death or voluntary termination by the respective employee or may be terminated by the Company on up to 30-days’ prior written notice by the Company in the event of disability or “cause,” as defined in each agreement.

5. Defined Contribution and Union Pension Plans

The Company has a defined contribution retirement plan under Section 401(k) of the Internal Revenue Code covering all nonunion employees over age 21, who have been employed by the Company for at least one year. Employees may contribute to the plan, on a tax-deferred basis, up to 20% of their total annual salary. Historically, the Company has matched contributions at a rate of $.25 per dollar contributed by the employee on up to a maximum of 3% of the employee’s total annual salary. Employer contributions for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012 were $34, $31 and $30, respectively.

The Company participates in a noncontributory, multi-employer, defined benefit pension plan (the “Union Plan”) covering substantially all of the Company’s union-represented employees. The risks of participating in the Union Plan are different from a single-employer plan in the following aspects (a) assets contributed to the Union Plan by one employer may be used to provide benefits to employees of other participating employers; (b) if a participating employer stops contributing to the plan, the unfunded obligations of the plan may be borne by the remaining participating employers; and (c) if the Company chooses to stop participating in the Union Plan, the Company may be required to pay the Union Plan an amount based on the underfunded status of the Union Plan, referred to as a withdrawal liability. The Company has no plans or intentions to stop participating in the plan as of March 30, 2014 and does not believe that there is a reasonable possibility that a withdrawal liability will be incurred. Contributions to the Union Plan were $10, $16 and $19 for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012, respectively.

6. Other Benefits

The Company provides, on a contributory basis, medical benefits to active employees. The Company does not provide medical benefits to retirees.

Note 12 - Commitments and Contingencies

12 Months Ended

Mar. 30, 2014

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

NOTE L - COMMITMENTS AND CONTINGENCIES

1. Commitments

The Company’s operations are principally conducted in leased premises. The leases generally have initial terms ranging from 5 to 20 years and usually provide for renewal options ranging from 5 to 20 years. Most of the leases contain escalation clauses and common area maintenance charges (including taxes and insurance).

As of March 30, 2014, the Company had non-cancelable operating lease commitments, net of certain sublease rental income, as follows:

	Lease		Sublease		Net lease
	commitments		income		commitments

2015	$	1,785	$	404	$	1,381
2016		1,657		270		1,387
2017		1,682		254		1,428
2018		1,711		262		1,449
2019		1,692		266		1,426
Thereafter		7,760		1,617		6,143

	$	16,287	$	3,073	$	13,214

Aggregate rental expense, net of sublease income, under all current leases amounted to $1,391, $1,102 and $1,248 for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012, respectively. Sublease rental income was $265, $353 and $229 for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012, respectively.

Contingent rental payments on building leases are typically made based on the percentage of gross sales of the individual restaurants that exceed predetermined levels. The percentage of gross sales to be paid and related gross sales level vary by unit. Contingent rental expense, which is inclusive of common area maintenance charges, was approximately $454, $399 and $151 for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012, respectively.

At March 30, 2014, the Company leases three sites which it in turn subleases to franchisees, which expire on various dates through 2027 exclusive of renewal options. The Company remains liable for all lease costs when properties are subleased to franchisees.

At March 31, 2013, Nathan’s had open purchase commitments for hot dogs at a total cost of $5,000 which have been purchased between April and July 2013. The hot dogs purchased represented approximately 13.4% of Nathan’s actual usage during the fiscal 2014 period. At March 30, 2014, Nathan’s fulfilled its obligation pursuant to this purchase commitment and has not entered into any new purchase commitments during the fiscal 2014 period. However, Nathan’s may enter into additional purchase commitments in the future as favorable market conditions become available.

At March 31, 2013, Nathan’s had open construction contracts of approximately $2,000 in connection with the rebuilding of the Coney Island restaurant. At March 30, 2014, all open construction contacts had been completed and all of these contracts had been paid or have been accrued to be paid.

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.

The Company was also involved in the following legal proceeding:

The Company was a party to a License Agreement with SMG, Inc. (“SMG”) dated as of February 28, 1994, as amended (the “License Agreement”) pursuant to which: (i) SMG acts as the Company’s exclusive licensee for the manufacture, distribution, marketing and sale of packaged Nathan’s Famous frankfurter product at supermarkets, club stores and other retail outlets in the United States; and (ii) the Company has the right, but not the obligation, to require SMG to produce frankfurters for the Nathan’s Famous restaurant system and Branded Product Program.

On July 31, 2007, the Company provided notice to SMG that the Company has elected to terminate the License Agreement, effective July 31, 2008 (the “Termination Date”), due to SMG’s breach of certain provisions of the License Agreement. SMG has disputed that a breach has occurred and has commenced, together with certain of its affiliates, an action in state court in Illinois seeking, among other things, a declaratory judgment that SMG did not breach the License Agreement. The Company filed its own action on August 2, 2007, in New York State court seeking a declaratory judgment that SMG has breached the License Agreement and that the Company has properly terminated the License Agreement. On January 23, 2008, the New York court granted SMG’s motion to dismiss the Company’s case in New York on the basis that the dispute was already the subject of a pending lawsuit in Illinois. The Company answered SMG’s complaint in Illinois and asserted its own counterclaims which seek, among other things, a declaratory judgment that SMG did breach the License Agreement and that the Company has properly terminated the License Agreement. On July 31, 2008, SMG and Nathan’s entered into a Stipulation pursuant to which Nathan’s agreed that it would not effectuate the termination of the License Agreement on the grounds alleged in the present litigation until such litigation has been successfully adjudicated, and SMG agreed that in such event, Nathan’s shall have the option to require SMG to continue to perform under the License Agreement for an additional period of up to six months to ensure an orderly transition of the business to a new licensee/supplier. On June 30, 2009, SMG and Nathan’s each filed motions for summary judgment. Both motions for summary judgment were ultimately denied on February 25, 2010.

On January 28, 2010, SMG filed a motion for leave to file a Second Amended Complaint and Amended Answer, which sought to assert new claims and affirmative defenses based on Nathan’s alleged breach of the parties’ License Agreement in connection with the manner in which Nathan’s profits from the sale of its proprietary seasonings to SMG. On February 25, 2010, the court granted SMG’s motion for leave, and its Second Amended Complaint and Amended Answer were filed with the court. On March 29, 2010, Nathan’s filed an answer to SMG’s Second Amended Complaint, which denied substantially all of the allegations in the complaint. On September 17, 2010, SMG filed a motion for summary judgment with respect to the claims relating to the sale of Nathan’s proprietary seasonings to SMG. On October 5, 2010, Nathan’s filed an opposition to SMG’s motion for summary judgment, and itself cross-moved for summary judgment. A trial on the claims relating to Nathan’s termination of the License Agreement took place between October 6 and October 13, 2010. Oral argument on the claims relating to the sale of Nathan’s proprietary seasonings took place prior to the start of the trial. On October 13, 2010, an Order was entered with the Court denying Nathan’s cross-motion and granting SMG’s motion for summary judgment with respect to SMG’s claims relating to the sale of Nathan’s proprietary seasonings to SMG. On December 17, 2010, the Court ruled that Nathan’s was not entitled to terminate the License Agreement. On January 19, 2011, the parties submitted an agreed upon order which, among other things, assessed damages against Nathan’s of approximately $4.9 million inclusive of pre-judgment interest, which has been accrued in the accompanying consolidated financial statements. The final judgment was entered on February 4, 2011. On March 4, 2011, Nathan's filed a notice of appeal seeking to appeal the final judgment. In order to secure the final judgment pending an appeal, on March 31, 2011, Nathan's entered into a Security Agreement with SMG and Blocked Deposit Account Agreement with SMG and Citibank, N.A. On April 7, 2011, the Court entered a stipulation and order which granted a stay of enforcement of the Judgment.

Nathan’s filed an appellate brief with the Appellate Court of Illinois, First Judicial District, on August 8, 2011. In response, SMG filed an opposition appellate brief on October 21, 2011. Nathan’s filed a reply brief on November 14, 2011. On December 11, 2012, the Court heard oral arguments. On January 25, 2013, the Appellate Court affirmed the trial court’s ruling. On February 15, 2013, Nathan’s filed a Petition for Re-hearing which was denied on February 27, 2013. On April 3, 2013, Nathan’s filed a Petition for Leave to Appeal with the Illinois Supreme Court. Subsequently, we were advised that the Illinois Supreme Court denied the Petition for Leave of Appeal. On July 24, 2013, $6,009, inclusive of all post-judgment interest, was withdrawn by SMG from the blocked account, in full satisfaction of this matter.

Guaranty

On December 1, 2009, a wholly-owned subsidiary of the Company executed a Guaranty of Lease (the “Guaranty”) in connection with its re-franchising of a restaurant located in West Nyack, New York. The Guaranty could be called upon in the event of a default by the tenant/franchisee. The Guaranty extends through the fifth Lease Year, as defined in the lease, and shall not exceed an amount equal to the highest amount of the annual minimum rent, percentage rent and any additional rent payable pursuant to the lease and reasonable attorney’s fees and other costs. Nathan’s has recorded a liability of $193 in connection with the Guaranty, which does not include potential real estate tax increases and attorney’s fees and other costs as these amounts are not reasonably determinable at this time. In connection with the Nathan’s Franchise Agreement, Nathan’s has received a personal guaranty from the franchisee for all obligations under the Guaranty. To date, Nathan’s has not been required to make any payments pursuant to the Guaranty.

Hurricane Sandy

On October 29, 2012, Superstorm Sandy struck the Northeastern United States, which forced the closing of all of the Company-owned restaurants. Seventy-eight franchised restaurants, including 18 Branded Menu locations, were closed for varying periods of time, one of which remains closed. Our Company-owned restaurant in Oceanside, New York was closed for approximately two weeks. Our flagship Coney Island restaurant and our Coney Island Boardwalk restaurant were closed as a result of the storm. The Coney Island Boardwalk restaurant sustained minor damage and re-opened on March 18, 2013. The Coney Island restaurant incurred significant damage and re-opened on May 20, 2013. As a result of these damages, the Company incurred actual losses through March 31, 2013, of approximately $1,340, inclusive of amounts written off of $449 related to destroyed or damaged property and equipment and $42 of unsalable inventories.

As of March 30, 2014, the Company settled the property damage claim with its insurers and received payments of approximately $3,400, net of fees, from our insurer and used these proceeds towards the rebuilding of the Coney Island restaurant. In connection with the settlement of the property and casualty loss, the Company recognized a gain of approximately $2,774 during the quarter ended June 30, 2013.

As of March 30, 2014, the Company had an outstanding claim under our business interruption insurance policy which exceeded the amounts that had initially been recorded, which are included in accounts and other receivables in the accompanying balance sheet, for reimbursable on-going business expenses incurred while the restaurant was closed. In April 2014, Nathan’s settled and received payment on its business interruption claim for $718, net of fees, which fully satisfied the accounts and other receivables recorded as of March 30, 2014.

Note 13 - Related Party Transactions

12 Months Ended

Mar. 30, 2014

NOTE M - RELATED PARTY TRANSACTIONS

An accounting firm of which Charles Raich, who serves on Nathan’s Board of Directors, serves as Managing Partner, received ordinary tax preparation and other consulting fees of $130, $136 and $127 for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012, respectively.

A firm to which Mr. Lorber is as an investor (and, prior to January 2012, a consultant), and the firm’s affiliates, received ordinary and customary insurance commissions aggregating approximately $24, $25 and $26 for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012, respectively.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References + Details

Note 14 - Quarterly Financial Information (Unaudited)

12 Months Ended

Mar. 30, 2014

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information [Text Block]

NOTE N - QUARTERLY FINANCIAL INFORMATION (UNAUDITED)

First

Quarter

Second

Quarter

Third

Quarter

Fourth

Quarter

Fiscal Year 2014

Total revenues

23,401

23,662

18,533

17,331

Gross profit (a)

3,475

4,513

2,457

2,004

Net income

3,354

2,648

1,107

1,218

Per share information

Net income per share

Basic (b)

.76

.59

.25

.27

Diluted (b)

.73

.57

.24

.27

Shares used in computation of net income per share

Basic (b)

4,415,000

4,460,000

4,466,000

4,459,000

Diluted (b)

4,588,000

4,625,000

4,622,000

4,594,000

	First Quarter		Second Quarter		Third Quarter		Fourth Quarter
Fiscal Year 2013

Total revenues	$	20,182	$	21,360	$	15,025	$	14,976
Gross profit (a)		3,420		4,695		2,044		1,623
Net income		2,006		2,845		1,062		1,555

Per share information
Net income per share
Basic (b)	$	.46	$	.65	$	.24	$	.35
Diluted (b)	$	.44	$	.62	$	.23	$	.34

Shares used in computation of net incomeper share
Basic (b)		4,368,000		4,407,000		4,414,000		4,411,000
Diluted (b)		4,531,000		4,604,000		4,612,000		4,603,000

(a)

Gross profit represents the difference between sales and cost of sales.

(b)

The sum of the quarters may not equal the full year per share amounts included in the accompanying consolidated statements of earnings due to the effect of the weighted average number of shares outstanding during the fiscal years as compared to the quarters.

Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Mar. 30, 2014

Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

Nathan’s Famous, Inc. and Subsidiaries

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

March 30, 2014, March 31, 2013, and March 25, 2012

(in thousands)

COL. A		COL. B		COL. C				COL. D		COL. E
Description		Balance at beginning of period		Additions charged to costs and expenses		Additions charged to other accounts		Deductions		Balance at end of period

Fifty-two weeks ended March 30, 2014

Allowance for doubtful accounts - accounts receivable	$	130	$	21	$	320 (a)	$	38 (b)	$	433

Fifty-three weeks ended March 31, 2013

Allowance for doubtful accounts - accounts receivable	$	138	$	15	$	5 (a)	$	28 (b)	$	130

Fifty-two weeks ended March 25, 2012

Allowance for doubtful accounts - accounts receivable	$	62	$	86	$	-	$	10 (b)	$	138

(a)

Uncollectible marketing fund contributions.

(b)

Uncollectible amounts written off.

Accounting Policies, by Policy (Policies)

12 Months Ended

Mar. 30, 2014

Accounting Policies [Abstract]

Consolidation, Policy [Policy Text Block]

Principles of Consolidation

Fiscal Period, Policy [Policy Text Block]

Fiscal Year

Use of Estimates, Policy [Policy Text Block]

Use of Estimates

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash and Cash Equivalents

Restricted cash, at March 31, 2013, represents amount held on deposit to secure Nathan’s obligation related to its litigation accrual (Note L.).

Inventory, Policy [Policy Text Block]

Inventories

Inventories, which are stated at the lower of cost or market value, consist primarily of food items and supplies. Cost is determined using the first-in, first-out method.

Marketable Securities, Policy [Policy Text Block]

Marketable Securities

Property, Plant and Equipment, Policy [Policy Text Block]

Property and Equipment

Building and improvements (in years)			5- 25
Machinery, equipment, furniture and fixtures (in years)			3- 15
Leasehold improvements (in years)			5- 20

Goodwill and Intangible Assets, Policy [Policy Text Block]

Goodwill and Intangible Assets

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

Long-lived Assets

Fair Value of Financial Instruments, Policy [Policy Text Block]

Fair Value of Financial Instruments

The fair value hierarchy consists of the following three levels:

●

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

●

Level 3 - inputs to the valuation methodology are unobservable and significant to the fair value measurement of the asset or liability

The following table presents assets and liabilities measured at fair value on a recurring basis as of March 30, 2014 and March 31, 2013 based upon the valuation hierarchy:

March 30, 2014

Level 1

Level 2

Level 3

Carrying Value

Marketable securities

11,187

Total assets at fair value

11,187

March 31, 2013

Level 1

Level 2

Level 3

Carrying

Value

Marketable securities

12,307

Total assets at fair value

12,307

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

Start-up Activities, Cost Policy [Policy Text Block]

Start-up Costs

Pre-opening and similar restaurant costs are expensed as incurred.

Revenue Recognition, Policy [Policy Text Block]

Revenue Recognition - Branded Product Program

13. Revenue Recognition - Company-owned Restaurants

Sales by Company-owned restaurants, which are typically paid in cash or credit card by the customer, are recognized at the point of sale. Sales are presented net of sales tax.

14. Revenue Recognition - Franchising Operations

The following services are typically provided by the Company prior to the opening of a franchised restaurant:

Approval of all site selections to be developed.

Provision of architectural plans suitable for restaurants to be developed.

Assistance in establishing building design specifications, reviewing construction compliance and equipping the restaurant.

Provision of appropriate menus to coordinate with the restaurant design and location to be developed.

Provision of management training for the new franchisee and selected staff.

Assistance with the initial operations of restaurants being developed.

The following is a summary of franchise openings and closings for the Nathan’s franchise restaurant system for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012:

	March 30, 2014			March 31 ,2013			March 25, 2012

Franchised restaurants operating at the beginning of the period		303			299			264

New franchised restaurants opened during the period		56			40			67

Franchised restaurants closed during the period		(35	)		(36	)		(32	)

Franchised restaurants operating at the end of the period		324			303			299

Franchise fees and royalties that are not deemed to be collectible are not recognized as revenue until paid by the franchisee or until collectibility is deemed to be reasonably assured.

15. Revenue Recognition – License Royalties

Concentration Risk, Credit Risk, Policy [Policy Text Block]

Business Concentrations and Geographical Information

The Company’s revenues for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012 were derived from the following geographic areas:

	March 30, 2014		March 31, 2013		March 25, 2012

Domestic (United States)	$	79,396	$	68,499	$	64,534
Non-domestic		3,531		3,044		1,688
	$	82,927	$	71,543	$	66,222

The Company’s sales for the fiscal years ended March 30, 2014, March 31, 2013 and March 25, 2012 were derived from the following:

	March 30, 2014		March 31, 2013		March 25, 2012

Branded Products	$	51,877	$	43,214	$	38,506
Company-owned restaurants		13,231		13,403		13,209
Other		413		39		654
	$	65,521	$	56,656	$	52,369

Advertising Costs, Policy [Policy Text Block]

Advertising

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]

Stock-Based Compensation

At March 30, 2014, the Company had one stock-based compensation plan in effect which is more fully described in Note K.

Cost of Sales, Policy [Policy Text Block]

Classification of Operating Expenses

Cost of sales consists of the following:

The cost of food and other products sold by Company-operated restaurants, through the Branded Product Program and through other distribution channels.

The cost of labor and associated costs of in-store restaurant management and crew.

The cost of paper products used in Company-operated restaurants.

Other direct costs such as fulfillment, commissions, freight and samples.

Restaurant operating expenses consist of the following:

Occupancy costs of Company-operated restaurants.

Utility costs of Company-operated restaurants.

Repair and maintenance expenses of Company-operated restaurant facilities.

Marketing and advertising expenses done locally and contributions to advertising funds for Company-operated restaurants.

Insurance costs directly related to Company-operated restaurants.

Income Tax, Policy [Policy Text Block]

Income Taxes

Uncertain Tax Positions

Reclassification, Policy [Policy Text Block]

Reclassifications

Certain prior year balances have been reclassified to conform with current year presentation.

New Accounting Pronouncements, Policy [Policy Text Block]

Adoption of New Accounting Pronouncements

The Company does not believe that any other recently issued, but not yet effective accounting standards, when adopted, will have a material effect on the accompanying financial statements.

Note 2 - Summary of Significant Accounting Policies (Tables)

12 Months Ended

Mar. 30, 2014

Accounting Policies [Abstract]

Property, Plant and Equipment [Table Text Block]

Building and improvements (in years)			5- 25
Machinery, equipment, furniture and fixtures (in years)			3- 15
Leasehold improvements (in years)			5- 20

Fair Value, by Balance Sheet Grouping [Table Text Block]

March 30, 2014

Level 1

Level 2

Level 3

Carrying Value

Marketable securities

11,187

Total assets at fair value

11,187

March 31, 2013

Level 1

Level 2

Level 3

Carrying

Value

Marketable securities

12,307

Total assets at fair value

12,307

Schedule of Franchisor Disclosure [Table Text Block]

	March 30, 2014			March 31 ,2013			March 25, 2012

Franchised restaurants operating at the beginning of the period		303			299			264

New franchised restaurants opened during the period		56			40			67

Franchised restaurants closed during the period		(35	)		(36	)		(32	)

Franchised restaurants operating at the end of the period		324			303			299

Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]

	March 30, 2014		March 31, 2013		March 25, 2012

Domestic (United States)	$	79,396	$	68,499	$	64,534
Non-domestic		3,531		3,044		1,688
	$	82,927	$	71,543	$	66,222

Revenue from External Customers by Products and Services [Table Text Block]

	March 30, 2014		March 31, 2013		March 25, 2012

Branded Products	$	51,877	$	43,214	$	38,506
Company-owned restaurants		13,231		13,403		13,209
Other		413		39		654
	$	65,521	$	56,656	$	52,369

Note 3 - Income Per Share (Tables)

12 Months Ended

Mar. 30, 2014

Earnings Per Share [Abstract]

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

	Net Income						Shares						Net income per share
	2014		2013		2012		2014		2013		2012		2014			2013			2012

Basic EPS
Basic calculation	$	8,327	$	7,468	$	6,158		4,450,000		4,400,000		4,906,000	$	1.87		$	1.70		$	1.26
Effect of dilutive employee stock options		-		-		-		155,000		188,000		143,000		(.06	)		(.07	)		(.04	)

Diluted EPS
Diluted calculation	$	8,327	$	7,468	$	6,158		4,605,000		4,588,000		5,049,000	$	1.81		$	1.63		$	1.22

Note 4 - Marketable Securities (Tables)

12 Months Ended

Mar. 30, 2014

Marketable Securities Disclosure [Abstract]

Schedule of Available-for-sale Securities Reconciliation [Table Text Block]

	Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Market Value
March 30, 2014	$	10,947	$	240	$	-	$	11,187

March 31, 2013	$	11,768	$	539	$	-	$	12,307

Investments Classified by Contractual Maturity Date [Table Text Block]

Fair value of Municipal Bonds

Total

Less than

1 Year

1 – 5 Years

5 – 10 Years

After

10 Years

March 30, 2014

11,187

5,214

4,792

1,181

Realized Gain (Loss) on Investments [Table Text Block]

	March 30, 2014		March 31, 2013		March 25, 2012
Available-for-sale securities:
Proceeds	$	2,890	$	2,000	$	4,050
Gross realized gains	$	-	$	-	$	-

Note 5 - Accounts and Other Receivables, Net (Tables)

12 Months Ended

Mar. 30, 2014

Receivables [Abstract]

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

	March 30, 2014		March 31, 2013

Franchise and license royalties	$	1,658	$	2,355
Branded product sales		5,141		4,071
Other		1,457		621
		8,256		7,047

Less: allowance for doubtful accounts		433		130

Accounts and other receivables, net	$	7,823	$	6,917

Schedule of Credit Losses for Financing Receivables, Current [Table Text Block]

	March 30, 2014			March 31, 2013			March 25, 2012

Beginning balance	$	130		$	138		$	62
Bad debt expense		21			15			86
Uncollectible marketing fund contributions		320			5			-
Accounts written off		(38	)		(28	)		(10	)

Ending balance	$	433		$	130		$	138

Note 6 - Prepaid Expenses and Other Current Assets (Tables)

12 Months Ended

Mar. 30, 2014

Disclosure Text Block Supplement [Abstract]

Schedule of Other Current Assets [Table Text Block]

	March 30, 2014		March 31, 2013

Income taxes	$	2,059	$	-
Insurance		506		359
Other		564		737

	$	3,129	$	1,096

Note 8 - Property and Equipment, Net (Tables)

12 Months Ended

Mar. 30, 2014

Property, Plant and Equipment [Abstract]

Schedule of Property, Plant and Equipment Carrying Value [Table Text Block]

	March 30, 2014		March 31, 2013

Land	$	1,197	$	1,197
Building and improvements		2,161		2,045
Machinery, equipment, furniture and fixtures		6,349		5,460
Leasehold improvements		6,792		3,878
Construction-in-progress		25		569
		16,524		13,149
Less: accumulated depreciation and amortization		7,554		7,361

	$	8,970	$	5,788

Note 9 - Accrued Expenses, Other Current Liabilities and Other Liabilities (Tables)

12 Months Ended

Mar. 30, 2014

Disclosure Text Block Supplement [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

	March 30, 2014		March 31, 2013
Payroll and other benefits	$	2,433	$	2,248
Accrued rebates		855		648
Rent and occupancy costs		163		197
Deferred revenue		734		581
Construction costs		281		25
Unexpended advertising funds		52		181
Other	$	233	$	440
		4,751		4,320

Schedule of Other Assets and Other Liabilities [Table Text Block]

	March 30, 2014		March 31, 2013
Deferred development fees	$	200	$	401
Reserve for uncertain tax positions (Note J)		620		639
Deferred rental liability		661		764
Other		212		247
	$	1,693	$	2,051

Note 10 - Income Taxes (Tables)

12 Months Ended

Mar. 30, 2014

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	March 30, 2014		March 31, 2013		March 25, 2012
Federal
Current	$	2,664	$	3,237	$	1,274
Deferred		1,421		377		1,566
		4,085		3,614		2,840
State and local
Current		918		937		534
Deferred		231		120		475
		1,149		1,057		1,009
	$	5,234	$	4,671	$	3,849

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	March 30, 2014			March 31, 2013			March 25, 2012

Computed “expected” tax expense	$	4,611		$	4,127		$	3,412
State and local income taxes, net of Federal income tax benefit		773			633			682
Tax-exempt investment earnings		(110	)		(133	)		(178	)
Change in uncertain tax positions, net		(22	)		22			(24	)
Nondeductible meals and entertainment and other		(18	)		22			(43	)
	$	5,234		$	4,671		$	3,849

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	March 30, 2014			March 31, 2013
Deferred tax assets
Accrued expenses	$	162		$	166
Allowance for doubtful accounts		49			49
Deferred revenue		569			510
Deferred stock compensation		594			646
Excess of straight line over actual rent		289			316
Investment		157			-
Other		129			127
Total gross deferred tax assets	$	1,949		$	1,814

Deferred tax liabilities
Deductible prepaid expense		302			223
Unrealized gain on marketable securities		83			202
Depreciation expense		1,692			321
Deductible business interruption expenses		293			-
Amortization		287			243
Total gross deferred tax liabilities		2,657			989
Net deferred tax (liability) asset		(708	)		825
Less current portion		(26	)		(345	)
Long-term portion	$	(734	)	$	480

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

	March 30, 2014			March 31, 2013			March 25, 2012

Unrecognized tax benefits, beginning of year	$	296		$	422		$	318
Decreases of tax positions taken in prior years		(34	)		(50	)		(41	)
Increase based on tax positions taken in current year		21			34			26
Settlements of tax positions taken in prior years		-			(110	)		-
Increase based on tax positions taken in prior years		-			-			119
Unrecognized tax benefits, end of year	$	283		$	296		$	422

Summary of Income Tax Examinations [Table Text Block]

Jurisdiction		Fiscal Year
Federal		2011
New York State		2011
New York City		2011

Note 11 - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans (Tables)

12 Months Ended

Mar. 31, 2014

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

		March 25, 2012
Weighted-average option fair values	$	5.039
Expected life (years)		5.0
Interest rate		1.60	%
Volatility		28.90	%
Dividend yield		0	%

Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan [Table Text Block]

	March 30, 2014		March 31, 2013		March 25, 2012

Stock options	$	224	$	224	$	274
Restricted stock		497		403		-
	$	721	$	627	$	274

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

	2014					2013					2012
				Weighted-					Weighted-					Weighted-
				Average					Average					Average
				Exercise					Exercise					Exercise
	Shares			Price		Shares			Price		Shares			Price
Options outstanding – beginning of year		429,500		$	13.29		622,000		$	13.21		470,000		$	11.29

Granted		-			-		-			-		177,500			17.75

Expired		-			-		-			-		-			-

Exercised		(150,000	)		9.71		(192,500	)		13.04		(25,500	)		9.36

Options outstanding - end of year		279,500		$	15.22		429,500		$	13.29		622,000		$	13.21

Options exercisable - end of year		190,750		$	14.04		296,375		$	11.29		444,500		$	11.40

Weighted-average fair value of options granted												177,500		$	5.04

Schedule of Share-based Compensation, Activity [Table Text Block]

Weighted-

Average

Aggregate

Exercise

Remaining

Intrinsic

Price

Contractual Life

Value

Options outstanding at March 30, 2014

279,500

15.22

2.07

9,381

Options exercisable at March 30, 2014

190,750

14.04

2.02

6,627

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

	Shares			Average Grant-Date Fair value Per share
Unvested restricted stock at March 31, 2013	40,000		$	29.29

Granted	25,000		$	49.80

Vested	(10,000	)	$	29.29

Unvested restricted stock at March 30, 2014	55,000		$	38.61

Note 12 - Commitments and Contingencies (Tables)

12 Months Ended

Mar. 30, 2014

Commitments and Contingencies Disclosure [Abstract]

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]

	Lease		Sublease		Net lease
	commitments		income		commitments

2015	$	1,785	$	404	$	1,381
2016		1,657		270		1,387
2017		1,682		254		1,428
2018		1,711		262		1,449
2019		1,692		266		1,426
Thereafter		7,760		1,617		6,143

	$	16,287	$	3,073	$	13,214

Note 14 - Quarterly Financial Information (Unaudited) (Tables)

12 Months Ended

Mar. 30, 2014

Quarterly Financial Information Disclosure [Abstract]

Schedule of Quarterly Financial Information [Table Text Block]

First

Quarter

Second

Quarter

Third

Quarter

Fourth

Quarter

Fiscal Year 2014

Total revenues

23,401

23,662

18,533

17,331

Gross profit (a)

3,475

4,513

2,457

2,004

Net income

3,354

2,648

1,107

1,218

Per share information

Net income per share

Basic (b)

.76

.59

.25

.27

Diluted (b)

.73

.57

.24

.27

Shares used in computation of net income per share

Basic (b)

4,415,000

4,460,000

4,466,000

4,459,000

Diluted (b)

4,588,000

4,625,000

4,622,000

4,594,000

	First Quarter		Second Quarter		Third Quarter		Fourth Quarter
Fiscal Year 2013

Total revenues	$	20,182	$	21,360	$	15,025	$	14,976
Gross profit (a)		3,420		4,695		2,044		1,623
Net income		2,006		2,845		1,062		1,555

Per share information
Net income per share
Basic (b)	$	.46	$	.65	$	.24	$	.35
Diluted (b)	$	.44	$	.62	$	.23	$	.34

Shares used in computation of net incomeper share
Basic (b)		4,368,000		4,407,000		4,414,000		4,411,000
Diluted (b)		4,531,000		4,604,000		4,612,000		4,603,000

Note 1 - Description and Organization of Business (Details)	Mar. 30, 2014
Entity Operated Units [Member]
Note 1 - Description and Organization of Business (Details) [Line Items]
Number of Restaurants	5
Franchised Units [Member]
Note 1 - Description and Organization of Business (Details) [Line Items]
Number of Restaurants	324

Note 2 - Summary of Significant Accounting Policies (Details) - USD ($)			5 Months Ended	12 Months Ended
	Mar. 30, 2014	Mar. 31, 2013	Mar. 31, 2013	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012
Branded Product Customer A [Member] \| Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Concentration Risk, Percentage	23.00%	16.00%
Branded Product Customer A [Member] \| Customer Concentration Risk [Member] \| Sales [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Concentration Risk, Percentage				17.00%	12.00%
Branded Product Customer B [Member] \| Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Concentration Risk, Percentage	13.00%	11.00%
Branded Product Customer C [Member] \| Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Concentration Risk, Percentage	11.00%	10.00%
One Retail Licensee [Member] \| Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Concentration Risk, Percentage		18.00%
Deferred Franchise Fees [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Deferred Revenue, Current	$ 234,000	$ 278,000	$ 278,000	$ 234,000	$ 278,000
Deferred Development Fee [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Deferred Revenue	200,000	401,000	401,000	200,000	401,000
New Unit Openings, Transfers, Co-branding and Forfeitures [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Franchise Revenue				$ 863,000	$ 852,000	$ 920,000
Primary Supplier of Hot Dogs [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Percent of Product Purchases				75.00%	82.00%	79.00%
Distributor of Product to Company-owned Restaurants [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Percent of Product Purchases Company-Owned Restaurants				5.00%	7.00%	8.00%
Write-off of Property and Equipment [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Loss from Catastrophes			449,000
Cash Equivalents, at Carrying Value	330,000	172,000	172,000	$ 330,000	$ 172,000
Goodwill	95,000	95,000	95,000	95,000	95,000
Intangible Assets, Net (Excluding Goodwill)	$ 1,353,000	$ 1,353,000	1,353,000	1,353,000	1,353,000
Loss from Catastrophes			$ 1,340,000
Impairment of Long-Lived Assets Held-for-use				0	0	$ 0
Franchise Revenue				$ 5,718,000	5,842,000	5,646,000
Maximum Contributions to Advertising Fund, Percentage of Net Sales				2.00%
Advertising Expense				$ 147,000	$ 144,000	$ 227,000

Note 2 - Summary of Significant Accounting Policies (Details) - Property and Equipment	12 Months Ended
	Mar. 31, 2014
Building and Building Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	5 years
Building and Building Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	25 years
Machinery, Equipment, Furniture and Fixtures [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	3 years
Machinery, Equipment, Furniture and Fixtures [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	15 years
Leasehold Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	5 years
Leasehold Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life	20 years

Note 2 - Summary of Significant Accounting Policies (Details) - Assets and Liabilities Measured at Fair Value on a Recurring Basis - USD ($) $ in Thousands	Mar. 30, 2014	Mar. 31, 2013
Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Marketable Securities	$ 0	$ 0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Marketable Securities	11,187	12,307
Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Marketable Securities	0	0
Marketable Securities	$ 11,187	$ 12,307

Note 2 - Summary of Significant Accounting Policies (Details) - Summary of Franchise Openings and Closings for the Nathan’s Franchise Restaurant System	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012
Franchised Restaurants Operating Beginning of Period [Member]
Franchisor Disclosure [Line Items]
Restaurants	303	299	264
New Franchised Restaurants Opened During Period [Member]
Franchisor Disclosure [Line Items]
Restaurants	56	40	67
Franchised Restaurants Closed During Period [Member]
Franchisor Disclosure [Line Items]
Restaurants	(35)	(36)	(32)
Franchised Restaurants Operating End of Period [Member]
Franchisor Disclosure [Line Items]
Restaurants	324	303	299

Note 2 - Summary of Significant Accounting Policies (Details) - The Company’s Revenues - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Mar. 30, 2014	Dec. 29, 2013	Sep. 29, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 23, 2012	Sep. 23, 2012	Jun. 24, 2012	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012
Domestic [Member]
Note 2 - Summary of Significant Accounting Policies (Details) - The Company’s Revenues [Line Items]
Revenues									$ 79,396	$ 68,499	$ 64,534
Non-Domestic [Member]
Note 2 - Summary of Significant Accounting Policies (Details) - The Company’s Revenues [Line Items]
Revenues									3,531	3,044	1,688
Revenues	$ 17,331	$ 18,533	$ 23,662	$ 23,401	$ 14,976	$ 15,025	$ 21,360	$ 20,182	$ 82,927	$ 71,543	$ 66,222

Note 2 - Summary of Significant Accounting Policies (Details) - The Company’s Sales - USD ($) $ in Thousands	12 Months Ended
	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012
Branded Product Sales [Member]
Revenue from External Customer [Line Items]
Sales	$ 51,877	$ 43,214	$ 38,506
Company-Operated Restaurants [Member]
Revenue from External Customer [Line Items]
Sales	13,231	13,403	13,209
Other Products [Member]
Revenue from External Customer [Line Items]
Sales	413	39	654
Sales	$ 65,521	$ 56,656	$ 52,369

Note 3 - Income Per Share (Details) - shares	12 Months Ended
Note 3 - Income Per Share (Details) - shares	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	0	0

Note 3 - Income Per Share (Details) - Table of Earnings per Share Reconciliation - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Mar. 30, 2014

^[1]

Dec. 29, 2013

^[1]

Sep. 29, 2013

^[1]

Jun. 30, 2013

^[1]

Mar. 31, 2013

^[1]

Dec. 23, 2012

^[1]

Sep. 23, 2012

^[1]

Jun. 24, 2012

^[1]

Mar. 30, 2014

Mar. 31, 2013

Mar. 25, 2012

Basic EPS

Basic calculation

$ 8,327

$ 7,468

$ 6,158

Basic calculation

4,459,000

4,466,000

4,460,000

4,415,000

4,411,000

4,414,000

4,407,000

4,368,000

4,450,000

4,400,000

4,906,000

Basic calculation

$ 0.27

$ 0.25

$ 0.59

$ 0.76

$ 0.35

$ 0.24

$ 0.65

$ 0.46

$ 1.87

$ 1.70

$ 1.26

Effect of dilutive employee stock options

155,000

188,000

143,000

Effect of dilutive employee stock options

$ (0.06)

$ (0.07)

$ (0.04)

Diluted EPS

Diluted calculation

$ 8,327

$ 7,468

$ 6,158

Diluted calculation

4,594,000

4,622,000

4,625,000

4,588,000

4,603,000

4,612,000

4,604,000

4,531,000

4,605,000

4,588,000

5,049,000

Diluted calculation

$ 0.27

$ 0.24

$ 0.57

$ 0.73

$ 0.34

$ 0.23

$ 0.62

$ 0.44

$ 1.81

$ 1.63

$ 1.22

[1]	The sum of the quarters may not equal the full year per share amounts included in the accompanying consolidated statements of earnings due to the effect of the weighted average number of shares outstanding during the fiscal years as compared to the quarters.

Note 4 - Marketable Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012
Marketable Securities Disclosure [Abstract]
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Net of Tax	$ (180)	$ (168)	$ 16

Note 4 - Marketable Securities (Details) - Marketable Securities - USD ($) $ in Thousands	12 Months Ended
	Mar. 30, 2014	Mar. 31, 2013
Marketable Securities [Abstract]
Cost	$ 10,947	$ 11,768
Gross Unrealized Gains	240	539
Gross Unrealized Losses	0	0
Fair Market Value	$ 11,187	$ 12,307

Note 4 - Marketable Securities (Details) - Bond Maturities by Period - USD ($) $ in Thousands	Mar. 30, 2014	Mar. 31, 2013
Bond Maturities by Period [Abstract]
March 30, 2014	$ 11,187	$ 12,307
March 30, 2014	5,214
March 30, 2014	4,792
March 30, 2014	1,181
March 30, 2014	$ 0

Note 4 - Marketable Securities (Details) - Proceeds from Sale of Available-for-Sale Securities and the Resulting Gross Realized Gains - USD ($) $ in Thousands	12 Months Ended
	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012
Available-for-sale securities:
Proceeds	$ 2,890	$ 2,000	$ 4,050
Gross realized gains	$ 0	$ 0	$ 0

Note 5 - Accounts and Other Receivables, Net (Details)	12 Months Ended
Note 5 - Accounts and Other Receivables, Net (Details)	Mar. 30, 2014
Receivables [Abstract]
Accounts Receivable Payment Terms	30 days

Note 5 - Accounts and Other Receivables, Net (Details) - Accounts and Other Receivables, Net - USD ($) $ in Thousands	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012	Mar. 27, 2011
Franchise and License Royalties [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Account Receivable, Gross, Current	$ 1,658	$ 2,355
Branded Product Sales [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Account Receivable, Gross, Current	5,141	4,071
Other Receivables [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Account Receivable, Gross, Current	1,457	621
Account Receivable, Gross, Current	8,256	7,047
Less: allowance for doubtful accounts	433	130	$ 138	$ 62
Accounts and other receivables, net	$ 7,823	$ 6,917

Note 5 - Accounts and Other Receivables, Net (Details) - Changes in Allowance for Doubtful Accounts - USD ($) $ in Thousands	12 Months Ended
	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012
Changes in Allowance for Doubtful Accounts [Abstract]
Beginning balance	$ 130	$ 138	$ 62
Bad debt expense	21	15	86
Uncollectible marketing fund contributions	320	5	0
Accounts written off	(38)	(28)	(10)
Ending balance	$ 433	$ 130	$ 138

Note 6 - Prepaid Expenses and Other Current Assets (Details) - Prepaid Expenses and Other Current Assets - USD ($) $ in Thousands	Mar. 30, 2014	Mar. 31, 2013
Prepaid Expenses and Other Current Assets [Abstract]
Income taxes	$ 2,059	$ 0
Insurance	506	359
Other	564	737
	$ 3,129	$ 1,096

Note 7 - Long-Term Investment (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012	Sep. 23, 2012
Investments, All Other Investments [Abstract]
Investment Owned, Balance, Shares (in Shares)				351,550
Long-term Investments	$ 100	$ 500		$ 500
Cost Method Investment Ownership Percentage				2.50%
Cost-method Investments, Other than Temporary Impairment	$ 400	$ 0	$ 0

Note 8 - Property and Equipment, Net (Details) - Property and Equipment - USD ($) $ in Thousands	Mar. 30, 2014	Mar. 31, 2013
Property and Equipment [Abstract]0
Land	$ 1,197	$ 1,197
Building and improvements	2,161	2,045
Machinery, equipment, furniture and fixtures	6,349	5,460
Leasehold improvements	6,792	3,878
Construction-in-progress	25	569
	16,524	13,149
Less: accumulated depreciation and amortization	7,554	7,361
	$ 8,970	$ 5,788

Note 9 - Accrued Expenses, Other Current Liabilities and Other Liabilities (Details) - Accrued Expenses and Other Current Liabilities - USD ($) $ in Thousands	Mar. 30, 2014	Mar. 31, 2013
Deferred Franchise Fees and Other Deferred Revenue [Member]
Note 9 - Accrued Expenses, Other Current Liabilities and Other Liabilities (Details) - Accrued Expenses and Other Current Liabilities [Line Items]
Deferred revenue	$ 734	$ 581
Payroll and other benefits	2,433	2,248
Accrued rebates	855	648
Rent and occupancy costs	163	197
Construction costs	281	25
Unexpended advertising funds	52	181
Other	233	440
	$ 4,751	$ 4,320

Note 9 - Accrued Expenses, Other Current Liabilities and Other Liabilities (Details) - Other Liabilities - USD ($) $ in Thousands	Mar. 30, 2014	Mar. 31, 2013
Other Liabilities [Abstract]
Deferred development fees	$ 200	$ 401
Reserve for uncertain tax positions (Note J)	620	639
Deferred rental liability	661	764
Other	212	247
	$ 1,693	$ 2,051

Note 10 - Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
Note 10 - Income Taxes (Details) - USD ($) $ in Thousands	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	34.00%
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 283	$ 296	$ 422
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	329	337
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	43	$ 46	$ 47
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Amount of Unrecorded Benefit	$ (64)

Note 10 - Income Taxes (Details) - Income Tax Provision (Benefit) - USD ($) $ in Thousands	12 Months Ended
	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012
Federal
Current	$ 2,664	$ 3,237	$ 1,274
Deferred	1,421	377	1,566
	4,085	3,614	2,840
State and local
Current	918	937	534
Deferred	231	120	475
	1,149	1,057	1,009
	$ 5,234	$ 4,671	$ 3,849

Note 10 - Income Taxes (Details) - Effective Inome Tax Rate Reconciliation - USD ($) $ in Thousands	12 Months Ended
	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012
Effective Inome Tax Rate Reconciliation [Abstract]
Computed “expected” tax expense	$ 4,611	$ 4,127	$ 3,412
State and local income taxes, net of Federal income tax benefit	773	633	682
Tax-exempt investment earnings	(110)	(133)	(178)
Change in uncertain tax positions, net	(22)	22	(24)
Nondeductible meals and entertainment and other	(18)	22	(43)
	$ 5,234	$ 4,671	$ 3,849

Note 10 - Income Taxes (Details) - Deferred Tax Assets and Deferred Tax Liabilities - USD ($) $ in Thousands	Mar. 30, 2014	Mar. 31, 2013
Deferred tax assets
Accrued expenses	$ 162	$ 166
Allowance for doubtful accounts	49	49
Deferred revenue	569	510
Deferred stock compensation	594	646
Excess of straight line over actual rent	289	316
Investment	157	0
Other	129	127
Total gross deferred tax assets	1,949	1,814
Deferred tax liabilities
Deductible prepaid expense	302	223
Unrealized gain on marketable securities	83	202
Depreciation expense	1,692	321
Deductible business interruption expenses	293	0
Amortization	287	243
Total gross deferred tax liabilities	2,657	989
Net deferred tax (liability) asset	(708)	825
Less current portion	(26)	(345)
Long-term portion	$ (734)	$ 480

Note 10 - Income Taxes (Details) - Reconciliation of Unrecognized Tax Benefits - USD ($) $ in Thousands	12 Months Ended
	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012
Reconciliation of Unrecognized Tax Benefits [Abstract]
Unrecognized tax benefits, beginning of year	$ 296	$ 422	$ 318
Decreases of tax positions taken in prior years	(34)	(50)	(41)
Increase based on tax positions taken in current year	21	34	26
Settlements of tax positions taken in prior years	0	(110)	0
Increase based on tax positions taken in prior years	0	0	119
Unrecognized tax benefits, end of year	$ 283	$ 296	$ 422

Note 10 - Income Taxes (Details) - The Earliest Tax Years Subject to Examination by Taxing Authorities	12 Months Ended
	Mar. 30, 2014
Domestic Tax Authority [Member]
Income Tax Examination [Line Items]
The Earliest Tax Years Subject to Examination	2011
New York State [Member]
Income Tax Examination [Line Items]
The Earliest Tax Years Subject to Examination	2011
New York City [Member]
Income Tax Examination [Line Items]
The Earliest Tax Years Subject to Examination	2011

Note 11 - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans (Details) - $ / shares	1 Months Ended	12 Months Ended
	Dec. 31, 2011	Mar. 30, 2014
Stock Incentive Plans [Member] \| Minimum [Member]
Note 11 - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		3 years
Stock Incentive Plans [Member] \| Maximum [Member]
Note 11 - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		5 years
Minimum [Member]
Note 11 - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans (Details) [Line Items]
Modified Dutch Tender Offer Stock Repurchase Price Per Share (in Dollars per share)	$ 20.00
Maximum [Member]
Note 11 - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans (Details) [Line Items]
Modified Dutch Tender Offer Stock Repurchase Price Per Share (in Dollars per share)	$ 22.00

Note 11 - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans (Details) - Fair Values Option Valuation Assumptions	12 Months Ended
	Mar. 25, 2012 $ / shares
Fair Values Option Valuation Assumptions [Abstract]
Weighted-average option fair values (in Dollars per share)	$ 5.039
Expected life (years)	5 years
Interest rate	1.60%
Volatility	28.90%
Dividend yield	0.00%

Note 11 - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans (Details) - Compensation Cost Charged to Expense under All Stock-based Incentive Awards - USD ($) $ in Thousands	12 Months Ended
	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012
Employee Stock Option [Member]
Note 11 - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans (Details) - Compensation Cost Charged to Expense under All Stock-based Incentive Awards [Line Items]
Share-based Compensation Expense	$ 224	$ 224	$ 274
Restricted Stock [Member]
Note 11 - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans (Details) - Compensation Cost Charged to Expense under All Stock-based Incentive Awards [Line Items]
Share-based Compensation Expense	497	403	0
Share-based Compensation Expense	$ 721	$ 627	$ 274

Note 11 - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans (Details) - A Summary of the Status of the Company’s Stock Options - $ / shares	12 Months Ended
	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012
A Summary of the Status of the Company’s Stock Options [Abstract]
Options outstanding – beginning of year	429,500	622,000	470,000
Options outstanding – beginning of year	$ 13.29	$ 13.21	$ 11.29
Granted	0	0	177,500
Granted	$ 0	$ 0	$ 17.75
Expired	0	0	0
Expired	$ 0	$ 0	$ 0
Exercised	(150,000)	(192,500)	(25,500)
Exercised	$ 9.71	$ 13.04	$ 9.36
Options outstanding - end of year	279,500	429,500	622,000
Options outstanding - end of year	$ 15.22	$ 13.29	$ 13.21
Options exercisable - end of year	190,750	296,375	444,500
Options exercisable - end of year	$ 14.04	$ 11.29	$ 11.40
Weighted-average fair value of options granted	0	0	177,500
Weighted-average fair value of options granted			$ 5.039

Note 11 - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans (Details) - Outstanding Stock Options - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012	Mar. 27, 2011
Outstanding Stock Options [Abstract]
Options outstanding at March 30, 2014	279,500	429,500	622,000	470,000
Options outstanding at March 30, 2014	$ 15.22	$ 13.29	$ 13.21	$ 11.29
Options outstanding at March 30, 2014	2 years 25 days
Options outstanding at March 30, 2014	$ 9,381
Options exercisable at March 30, 2014	190,750	296,375	444,500
Options exercisable at March 30, 2014	$ 14.04	$ 11.29	$ 11.40
Options exercisable at March 30, 2014	2 years 7 days
Options exercisable at March 30, 2014	$ 6,627

Note 11 - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans (Details) - Transactions with Respect to Restricted Stock	12 Months Ended
	Mar. 30, 2014 $ / shares shares
Transactions with Respect to Restricted Stock [Abstract]
Unvested restricted stock at March 31, 2013 \| shares	40,000
Unvested restricted stock at March 31, 2013 \| $ / shares	$ 29.29
Granted \| shares	25,000
Granted \| $ / shares	$ 49.80
Vested \| shares	(10,000)
Vested \| $ / shares	$ 29.29
Unvested restricted stock at March 30, 2014 \| shares	55,000
Unvested restricted stock at March 30, 2014 \| $ / shares	$ 38.61

Note 12 - Commitments and Contingencies (Details)	12 Months Ended
Note 12 - Commitments and Contingencies (Details)	Mar. 30, 2014
Minimum [Member]
Note 12 - Commitments and Contingencies (Details) [Line Items]
Lessee Leasing Arrangements, Operating Leases, Term of Contract	5 years
Lessee Leasing Arrangements, Operating Leases, Renewal Term	5 years
Maximum [Member]
Note 12 - Commitments and Contingencies (Details) [Line Items]
Lessee Leasing Arrangements, Operating Leases, Term of Contract	20 years
Lessee Leasing Arrangements, Operating Leases, Renewal Term	20 years

Note 12 - Commitments and Contingencies (Details) - Non-cancelable Operating Lease Commitments $ in Thousands	Mar. 30, 2014 USD ($)
Non-cancelable Operating Lease Commitments [Abstract]
2015	$ 1,785
2015	404
2015	1,381
2016	1,657
2016	270
2016	1,387
2017	1,682
2017	254
2017	1,428
2018	1,711
2018	262
2018	1,449
2019	1,692
2019	266
2019	1,426
Thereafter	7,760
Thereafter	1,617
Thereafter	6,143
	16,287
	3,073
	$ 13,214

Note 13 - Related Party Transactions (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 30, 2014	Mar. 31, 2013	Mar. 25, 2012
Accounting Firm where Charles Raich Served as Managing Partner [Member]
Note 13 - Related Party Transactions (Details) [Line Items]
Related Party Transaction, Amounts of Transaction	$ 130	$ 136	$ 127
Fim where Lorber Serves as Consultant [Member]
Note 13 - Related Party Transactions (Details) [Line Items]
Related Party Transaction, Amounts of Transaction	$ 24	$ 25	$ 26

Note 14 - Quarterly Financial Information (Unaudited) (Details) - Quarterly Financial Information - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Mar. 30, 2014

Dec. 29, 2013

Sep. 29, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 23, 2012

Sep. 23, 2012

Jun. 24, 2012

Mar. 30, 2014

Mar. 31, 2013

Mar. 25, 2012

Fiscal Year 2014

Total revenues

$ 17,331

$ 18,533

$ 23,662

$ 23,401

$ 14,976

$ 15,025

$ 21,360

$ 20,182

$ 82,927

$ 71,543

$ 66,222

Gross profit (a)

^[1]

2,004

2,457

4,513

3,475

1,623

2,044

4,695

3,420

Net income

$ 1,218

$ 1,107

$ 2,648

$ 3,354

$ 1,555

$ 1,062

$ 2,845

$ 2,006

$ 8,327

$ 7,468

$ 6,158

Net income per share

Basic (b) (in Dollars per share)

$ 0.27

^[2]

$ 0.25

^[2]

$ 0.59

^[2]

$ 0.76

^[2]

$ 0.35

^[2]

$ 0.24

^[2]

$ 0.65

^[2]

$ 0.46

^[2]

$ 1.87

$ 1.70

$ 1.26

Diluted (b) (in Dollars per share)

$ 0.27

^[2]

$ 0.24

^[2]

$ 0.57

^[2]

$ 0.73

^[2]

$ 0.34

^[2]

$ 0.23

^[2]

$ 0.62

^[2]

$ 0.44

^[2]

$ 1.81

$ 1.63

$ 1.22

Shares used in computation of net income per share

Basic (b) (in Shares)

4,459,000

^[2]

4,466,000

^[2]

4,460,000

^[2]

4,415,000

^[2]

4,411,000

^[2]

4,414,000

^[2]

4,407,000

^[2]

4,368,000

^[2]

4,450,000

4,400,000

4,906,000

Diluted (b) (in Shares)

4,594,000

^[2]

4,622,000

^[2]

4,625,000

^[2]

4,588,000

^[2]

4,603,000

^[2]

4,612,000

^[2]

4,604,000

^[2]

4,531,000

^[2]

4,605,000

4,588,000

5,049,000

[1]	Gross profit represents the difference between sales and cost of sales.
[2]	The sum of the quarters may not equal the full year per share amounts included in the accompanying consolidated statements of earnings due to the effect of the weighted average number of shares outstanding during the fiscal years as compared to the quarters.

Schedule II - Valuation and Qualifying Accounts (Details) - Valuation and Qualifying Accounts - USD ($)
$ in Thousands

12 Months Ended

Mar. 30, 2014

Mar. 31, 2013

Mar. 25, 2012

Valuation and Qualifying Accounts [Abstract]

Balance at beginning of period

$ 130

^[1]

$ 138

$ 62

Additions charged to costs and expenses

Additions charged to other accounts

^[2]

320

Deductions

^[1]

Balance at end of period

$ 433

^[1]

$ 130

^[1]

$ 138

[1]	Uncollectible amounts written off.
[2]	Uncollectible marketing fund contributions.

Label	Element	Value
Guarantor Obligations, Current Carrying Value	us-gaap_GuaranteeObligationsCurrentCarryingValue	$ 193,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1	1 year 9 months
Litigation Settlement, Amount	us-gaap_LitigationSettlementAmount	$ 6,009,000
Property Subject to or Available for Operating Lease, Number of Units	us-gaap_PropertySubjectToOrAvailableForOperatingLeaseNumberOfUnits	3
IncreasedNumberOfSharesAvailableForIssuanceDueToPlanAmendment	nath_IncreasedNumberOfSharesAvailableForIssuanceDueToPlanAmendment	250,000
Purchase Commitment, Remaining Minimum Amount Committed	us-gaap_PurchaseCommitmentRemainingMinimumAmountCommitted	$ 5,000,000
Repurchase of common stock (in Shares)	us-gaap_TreasuryStockSharesAcquired	4,610,026
NewRightPurchasePrice	nath_NewRightPurchasePrice	$ 100.00
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	us-gaap_DefinedContributionPlanEmployerMatchingContributionPercent	3.00%
Operating Leases, Rent Expense, Contingent Rentals	us-gaap_OperatingLeasesRentExpenseContingentRentals	$ 454,000
Operating Leases, Rent Expense, Contingent Rentals	us-gaap_OperatingLeasesRentExpenseContingentRentals	399,000
Operating Leases, Rent Expense, Contingent Rentals	us-gaap_OperatingLeasesRentExpenseContingentRentals	151,000
Multiemployer Plans, Plan Contributions	us-gaap_MultiemployerPlansPlanContributions	10,000
Multiemployer Plans, Plan Contributions	us-gaap_MultiemployerPlansPlanContributions	16,000
Multiemployer Plans, Plan Contributions	us-gaap_MultiemployerPlansPlanContributions	$ 19,000
Share Price	us-gaap_SharePrice	$ 36.87
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionLife	nath_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionLife	5 years
PercentOfEstimatedHotDogsUsage	nath_PercentOfEstimatedHotDogsUsage	13.40%
AmountOfAvailableCommonSharesReducedByEachShareOfRestrictedStockGranted	nath_AmountOfAvailableCommonSharesReducedByEachShareOfRestrictedStockGranted	3.2
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Upper Range Limit	us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeUpperRangeLimit	$ 17.75
NumberOfTimesOfSalaryAndBonusLumpSumCashPayment	nath_NumberOfTimesOfSalaryAndBonusLumpSumCashPayment	2.99
Loss Contingency, Damages Awarded, Value	us-gaap_LossContingencyDamagesAwardedValue	$ 4,900,000
Defined Contribution Plan, Employer Discretionary Contribution Amount	us-gaap_DefinedContributionPlanEmployerDiscretionaryContributionAmount	34,000
Defined Contribution Plan, Employer Discretionary Contribution Amount	us-gaap_DefinedContributionPlanEmployerDiscretionaryContributionAmount	31,000
Defined Contribution Plan, Employer Discretionary Contribution Amount	us-gaap_DefinedContributionPlanEmployerDiscretionaryContributionAmount	$ 30,000
Stock Repurchase Program, Number of Shares Authorized to be Repurchased	us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased	500,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue	$ 6,038,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue	3,523,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue	$ 289,000
MinimumPercentageOfCommonStockAcquiredByAPersonOrGroupWhichTriggersExerciseOfNewRights	nath_MinimumPercentageOfCommonStockAcquiredByAPersonOrGroupWhichTriggersExerciseOfNewRights	15.00%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	us-gaap_DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent	20.00%
Treasury Stock, Value, Acquired, Cost Method	us-gaap_TreasuryStockValueAcquiredCostMethod	$ 54,884,000
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Lower Range Limit	us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLowerRangeLimit	$ 5.62
DefinedContributionPlanEmployerMatchingContributionRatePerDollar	nath_DefinedContributionPlanEmployerMatchingContributionRatePerDollar	0.25
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense	$ 286,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense	251,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromCompensationExpense	101,000
Operating Leases, Rent Expense, Sublease Rentals	us-gaap_OperatingLeasesRentExpenseSubleaseRentals1	265,000
Operating Leases, Rent Expense, Sublease Rentals	us-gaap_OperatingLeasesRentExpenseSubleaseRentals1	353,000
Operating Leases, Rent Expense, Sublease Rentals	us-gaap_OperatingLeasesRentExpenseSubleaseRentals1	229,000
ShareBasedCompensationTotalUnamortizedCompensationExpense	nath_ShareBasedCompensationTotalUnamortizedCompensationExpense	$ 2,075,000
Stock Repurchased During Period, Shares	us-gaap_StockRepurchasedDuringPeriodShares	67,619
Proceeds from Insurance Settlement, Investing Activities	us-gaap_ProceedsFromInsuranceSettlementInvestingActivities	$ 3,400,000
Operating Leases, Rent Expense, Net	us-gaap_OperatingLeasesRentExpenseNet	1,391,000
Operating Leases, Rent Expense, Net	us-gaap_OperatingLeasesRentExpenseNet	1,102,000
Operating Leases, Rent Expense, Net	us-gaap_OperatingLeasesRentExpenseNet	$ 1,248,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1	4 years
Executive Chairman Of The Board [Member]
TermOfConsultingPeriodPursuantToTheLorberEmploymentAgreement	nath_TermOfConsultingPeriodPursuantToTheLorberEmploymentAgreement	3 years
MSI Agreement [Member]
Stock Repurchase Program, Number of Shares Authorized to be Repurchased	us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased	800,000
Stock Repurchase Program, Authorized Amount	us-gaap_StockRepurchaseProgramAuthorizedAmount	$ 5,000,000
Sixth Stock Repurchase Plan [Member]
StockRepurchaseProgramNumberOfAdditionalSharesAuthorizedToBeRepurchased	nath_StockRepurchaseProgramNumberOfAdditionalSharesAuthorizedToBeRepurchased	300,000
Repurchase of common stock (in Shares)	us-gaap_TreasuryStockSharesAcquired	511,067
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased	us-gaap_StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased	288,933
Stock Repurchase Program, Number of Shares Authorized to be Repurchased	us-gaap_StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased	500,000
Treasury Stock, Value, Acquired, Cost Method	us-gaap_TreasuryStockValueAcquiredCostMethod	$ 11,279,000
Coney Island Restaurant [Member]
Other Commitment	us-gaap_OtherCommitment	2,000,000
Consulting Fee [Member] \| Executive Chairman Of The Board [Member]
Contractual Obligation	us-gaap_ContractualObligation	200,000
Base Salary [Member] \| One Employee [Member]
Contractual Obligation	us-gaap_ContractualObligation	136,000
Base Salary [Member] \| Chief Operating Officer [Member]
Contractual Obligation	us-gaap_ContractualObligation	289,000
Base Salary [Member] \| Chief Executive Officer [Member]
Contractual Obligation	us-gaap_ContractualObligation	350,000
Base Salary [Member] \| Executive Vice President [Member]
Contractual Obligation	us-gaap_ContractualObligation	210,000
Base Salary [Member] \| Executive Chairman Of The Board [Member]
Contractual Obligation	us-gaap_ContractualObligation	600,000
Unsalable Inventories [Member]
Loss from Catastrophes	us-gaap_LossFromCatastrophes	42,000
Business Interruption Claim Net Of Fees [Member] \| Subsequent Event [Member]
Proceeds from Insurance Settlement, Investing Activities	us-gaap_ProceedsFromInsuranceSettlementInvestingActivities	718,000
Unutilized Insurance Advance [Member]
Insurance gain (Note L.4)	us-gaap_InsuredEventGainLoss	$ 2,774,000
Closed For Varying Periods Of Time [Member]
Restaurants	us-gaap_NumberOfRestaurants	78
Closed For Varying Periods Of Time [Member] \| Branded Menu Location [Member]
Restaurants	us-gaap_NumberOfRestaurants	18
Remain Closed [Member] \| Branded Menu Location [Member]
Restaurants	us-gaap_NumberOfRestaurants	1
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant	318,500
Shares Not Issued Under 2001 Plan And 2002 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant	171,000
Shares Expired Or Forfeited Up To 100000 Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant	100,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber	40,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options	us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions	$ 1,245,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod	10,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue	$ 533
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue	293
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod	25,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod	50,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant	219,844
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue	$ 49.80
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue	$ 29.29
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1	5 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1	4 years
Restricted Stock [Member] \| Chief Executive Officer [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1	5 years
Share Price	us-gaap_SharePrice	$ 49.80
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod	25,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized	$ 1,245,000
Restricted Stock [Member] \| Executive Chairman Of The Board [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod	50,000
Newly Authorized Additional Shares Pursuant To 2010 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant	150,000
The 2013 Rights [Member]
Common Stock, Capital Shares Reserved for Future Issuance	us-gaap_CommonStockCapitalSharesReservedForFutureIssuance	10,188,600
Options Granted Before The 2010 Plan [Member]
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionLife	nath_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionLife	10 years
The 2010 Plan [Member]
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionLife	nath_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionLife	5 years
Common Stock Purchase Rights [Member]
Common Stock, Capital Shares Reserved for Future Issuance	us-gaap_CommonStockCapitalSharesReservedForFutureIssuance	10,522,052