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Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Jun. 29, 2014	Aug. 04, 2014
Document and Entity Information [Abstract]
Entity Registrant Name	NATHANS FAMOUS INC
Document Type	10-Q
Current Fiscal Year End Date	--03-29
Entity Common Stock, Shares Outstanding		4,470,140
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	Jun. 29, 2014
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 29, 2014	Mar. 30, 2014
Deferred Franchise Fees [Member]
CURRENT LIABILITIES
Deferred franchise fees	$ 319	$ 234
Cash and cash equivalents	25,105	22,077
Marketable securities	9,415	11,187
Accounts and other receivables, net	10,442	7,823
Inventories	1,105	947
Prepaid expenses and other current assets	689	3,129
Deferred income taxes	26	26
Total current assets	46,782	45,189
Property and equipment, net of accumulated depreciation	8,844	8,970
Goodwill	95	95
Intangible asset	1,353	1,353
Other assets	480	528
	57,554	56,135
Accounts payable	4,396	4,826
Accrued expenses and other current liabilities	3,769	4,751
Total current liabilities	8,484	9,811
Other liabilities	1,628	1,693
Deferred income taxes	756	734
Total liabilities	10,868	12,238
COMMITMENTS AND CONTINGENCIES (Note M)
STOCKHOLDERS’ EQUITY
Common stock, $.01 par value; 30,000,000 shares authorized; 9,112,026 and 9,092,183 shares issued; and 4,470,140 and 4,482,157 shares outstanding at June 29, 2014 and March 30, 2014, respectively	91	91
Additional paid-in capital	57,887	57,578
Retained earnings	45,034	40,963
Accumulated other comprehensive income	117	149
	103,129	98,781
Treasury stock, at cost, 4,641,886 and 4,610,026 shares at June 29, 2014 and March 30, 2014, respectively	(56,443)	(54,884)
Total stockholders’ equity	46,686	43,897
	$ 57,554	$ 56,135

Consolidated Balance Sheets (Parentheticals) - $ / shares	Jun. 29, 2014	Mar. 30, 2014
Common stock, par value (in Dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	30,000,000	30,000,000
Common stock, shares issued	9,112,026	9,092,183
Common stock, shares outstanding	4,470,140	4,482,157
Treasury stock, shares	4,641,886	4,610,026

Consolidated Statements of Earnings (Unaudited) - USD ($)	3 Months Ended
	Jun. 29, 2014	Jun. 30, 2013
REVENUES
Sales	$ 20,528,000	$ 16,880,000
License royalties	5,568,000	2,257,000
Franchise fees and royalties	1,489,000	1,355,000
Interest income	62,000	91,000
Insurance gain (Note N)		2,801,000
Other income	21,000	17,000
Total revenues	27,668,000	23,401,000
COSTS AND EXPENSES
Cost of sales	16,288,000	13,405,000
Restaurant operating expenses	1,064,000	710,000
Depreciation and amortization	346,000	245,000
General and administrative expenses	3,108,000	3,002,000
Interest expense		112,000
Impairment charge – long-term investment		400,000
Total costs and expenses	20,806,000	17,874,000
Earnings before provision for income taxes	6,862,000	5,527,000
Provision for income taxes	2,791,000	2,173,000
Net income	$ 4,071,000	$ 3,354,000
Income per share:
Basic (in Dollars per share)	$ 0.91	$ 0.76
Diluted (in Dollars per share)	$ 0.89	$ 0.73
Weighted average shares used in computing income per share:
Basic (in Shares)	4,471,000	4,415,000
Diluted (in Shares)	4,593,000	4,588,000

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Jun. 29, 2014	Jun. 30, 2013
Net income	$ 4,071	$ 3,354
Other comprehensive loss, net of deferred income taxes:
Unrealized losses on available for sale securities	(32)	(77)
Other comprehensive loss	(32)	(77)
Comprehensive income	$ 4,039	$ 3,277

- Definition

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

+ References + Details

Consolidated Statements of Stockholders' Equity (Unaudited) - 3 months ended Jun. 29, 2014 - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Total
Balance at Mar. 30, 2014	$ 91,000	$ 57,578,000	$ 40,963,000	$ 149,000	$ (54,884,000)	$ 43,897,000
Balance (in Shares) at Mar. 30, 2014	9,092,183				4,610,026
Shares issued in connection with share-based compensation plans		89,000				89,000
Shares issued in connection with share-based compensation plans (in Shares)	19,843
Withholding tax on net share settlement of exercise of employee stock options		(265,000)				(265,000)
Income tax benefit on stock option exercises		294,000				294,000
Share-based compensation		191,000				191,000
Repurchase of common stock					$ (1,559,000)	$ (1,559,000)
Repurchase of common stock (in Shares)					31,860	31,860
Unrealized loss on available for sale securities, net of deferred income tax benefit of ($22)				(32,000)		$ (32,000)
Net income			4,071,000			4,071,000
Balance at Jun. 29, 2014	$ 91,000	$ 57,887,000	$ 45,034,000	$ 117,000	$ (56,443,000)	$ 46,686,000
Balance (in Shares) at Jun. 29, 2014	9,112,026				4,641,886

Consolidated Statements of Stockholders' Equity (Unaudited) (Parentheticals) - USD ($)	3 Months Ended
	Jun. 29, 2014	Jun. 30, 2013
Deferred income tax benefit	$ (22,000)	$ (50,000)

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Jun. 29, 2014	Jun. 30, 2013
Cash flows from operating activities:
Net income	$ 4,071,000	$ 3,354,000
Adjustments to reconcile net income to net cash provided by (used in) operating activities
Insurance gain		(2,801,000)
Impairment charge – long-term investment		400,000
Depreciation and amortization	346,000	245,000
Amortization of bond premium	48,000	31,000
Share-based compensation expense	191,000	147,000
Provision for doubtful accounts		11,000
Deferred income taxes	44,000	1,231,000
Changes in operating assets and liabilities:
Accounts and other receivables, net	(3,337,000)	(2,889,000)
Insurance proceeds received for business interruption claim	718,000	3,400,000
Inventories	(158,000)	(471,000)
Prepaid expenses and other current assets	2,440,000	(1,184,000)
Other assets	48,000	(3,000)
Accrued litigation		112,000
Accounts payable, accrued expenses and other current liabilities	(1,412,000)	369,000
Deferred franchise fees	85,000	72,000
Other liabilities	(65,000)	80,000
Net cash provided by (used in) operating activities	3,019,000	(1,296,000)
Cash flows from investing activities:
Proceeds from sale and maturities of available for sale securities	1,670,000	750,000
Insurance proceeds received for property and equipment		2,711,000
Purchase of property and equipment	(220,000)	(2,718,000)
Change in restricted cash		(75,000)
Net cash provided by investing activities	1,450,000	668,000
Cash flows from financing activities:
Income tax benefit on stock option exercises	294,000	1,557,000
Proceeds from exercise of stock options	89,000	525,000
Payments of withholding tax on net share settlement of employee stock options	(265,000)	(772,000)
Repurchase of treasury stock	(1,559,000)
Net cash (used in) provided by financing activities	(1,441,000)	1,310,000
Net increase in cash and cash equivalents	3,028,000	682,000
Cash and cash equivalents, beginning of period	22,077,000	13,403,000
Cash and cash equivalents, end of period	25,105,000	14,085,000
Cash paid during the period for:
Interest		0
Income taxes	$ 36,000	$ 962,000

Note A - Basis of Presentation

3 Months Ended

Jun. 29, 2014

Disclosure Text Block [Abstract]

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

NOTE A - BASIS OF PRESENTATION

The accompanying consolidated financial statements of Nathan's Famous, Inc. and subsidiaries (collectively “Nathan’s,” the “Company,” “we,” “us” or “our”) as of and for the thirteen week periods ended June 29, 2014 and June 30, 2013 have been prepared in accordance with accounting principles generally accepted in the United States of America. The unaudited financial statements include all adjustments (consisting of normal recurring adjustments) which, in the opinion of management, are necessary for a fair presentation of financial condition, results of operations and cash flows for the periods presented. However, our results of operations are seasonal in nature, and the results of any interim period are not necessarily indicative of results for any other interim period or the full fiscal year.

Certain information and footnote disclosures normally included in financial statements in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to the requirements of the Securities and Exchange Commission. Management believes that the disclosures included in the accompanying consolidated interim financial statements and footnotes are adequate to make the information not misleading, but should be read in conjunction with the consolidated financial statements and notes thereto included in Nathan’s Annual Report on Form 10-K for the fiscal year ended March 30, 2014.

A summary of the Company’s significant accounting policies is identified in Note B of the Notes to Consolidated Financial Statements included in the Company’s Annual Report on Form 10-K for the fiscal year ended March 30, 2014. There have been no changes to the Company’s significant accounting policies subsequent to March 30, 2014.

Note B - Recently Issued Accounting Pronouncements Not Yet Adopted

3 Months Ended

Jun. 29, 2014

Disclosure Text Block [Abstract]

Description of New Accounting Pronouncements Not yet Adopted [Text Block]

NOTE B – RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS NOT YET ADOPTED

In April 2014, the Financial Accounting Standards Board (“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 of fiscal 2016 beginning on 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 its results of operations or financial position.

In May 2014, the FASB issued a new accounting standard that attempts to establish a uniform basis for recording income to virtually all industries financial statements, under U.S. GAAP. The revenue standard’s core principle is built on the contract between a vendor and a customer for the provision of goods and services. It attempts to depict the exchange of rights and obligations between the parties in the pattern of revenue recognition based on the consideration to which the vendor is entitled. In order to accomplish this objective, companies must evaluate the following five basic steps: i) identify the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. There are three basic transition methods that are available – full retrospective, retrospective with certain practical expedients, and a cumulative effect approach. Under the third alternative, an entity would apply the new revenue standard only to contracts that are incomplete under legacy U.S. GAAP at the date of initial application and recognize the cumulative effect of the new standard as an adjustment to the opening balance of retained earnings. Prior years would not be restated and additional disclosures would be required to enable users of the financial statements to understand the impact of adopting the new standard in the current year compared to prior years that are presented under legacy U.S. GAAP. Early adoption is prohibited under U.S. GAAP. Public companies must apply the new standard for annual periods beginning after December 15, 2016, including interim periods therein, which for Nathan’s will be its first fiscal quarter ending in June 2017. The Company has not yet evaluated the impact of this new accounting standard on its consolidated financial position and results of operations.

Note C - Income Per Share

3 Months Ended

Jun. 29, 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 effect 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 warrants, as determined using the treasury stock method.

The following chart provides a reconciliation of information used in calculating the per-share amounts for the thirteen-week periods ended June 29, 2014 and June 30, 2013, respectively.

Thirteen weeks
									Net Income
	Net Income				Number of Shares				Per Share
	2014		2013		2014		2013		2014			2013
	(in thousands)				(in thousands)
Basic EPS
Basic calculation	$	4,071	$	3,354		4,471		4,415	$	0.91		$	0.76
Effect of dilutive employee stock options		-		-		122		173		(0.02	)		(0.03	)
Diluted EPS
Diluted calculation	$	4,071	$	3,354		4,593		4,588	$	0.89		$	0.73

There were no options to purchase shares of common stock for the thirteen week periods ended June 29, 2014 and June 30, 2013 that were excluded from the computation of diluted earnings per share.

Note D - Fair Value Measurements

3 Months Ended

Jun. 29, 2014

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

NOTE D – FAIR VALUE MEASUREMENTS

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

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

● Level 2 - inputs to the valuation methodology include quoted prices for a similar asset or liability in an active market, quoted prices in markets that are not active, 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 following table presents assets and liabilities measured at fair value on a recurring basis as of June 29, 2014 and March 30, 2014 based upon the valuation hierarchy (in thousands):

June 29, 2014

Level 1

Level 2

Level 3

Carrying Value

Marketable securities

9,415

Total assets at fair value

9,415

March 30, 2014	Level 1		Level 2		Level 3		Carrying Value

Marketable securities	$	-	$	11,187	$	-	$	11,187

Total assets at fair value	$	-	$	11,187	$	-	$	11,187

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 or liability.

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

Certain non-financial assets and liabilities are measured at fair value on a nonrecurring basis; that is, the assets and liabilities are not measured at fair value on an ongoing basis but are subject to fair value adjustments in certain circumstances, such as when evidence of impairment exists. At June 29, 2014, no fair value adjustment or material fair value measurements were required for non-financial assets or liabilities.

- Definition

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

+ References + Details

Note E - Marketable Securities

3 Months Ended

Jun. 29, 2014

Marketable Securities Disclosure [Abstract]

Marketable Securities Disclosure [Text Block]

NOTE E – 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 June 29, 2014 and March 30, 2014, all marketable securities held by the Company have been classified as available-for-sale and, as a result, are stated at fair value (Note D), 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.

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 (in thousands):

	Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Market Value
June 29, 2014	$	9,229	$	186	$	-	$	9,415

March 30, 2014	$	10,947	$	240	$	-	$	11,187

The municipal bonds held at June 29, 2014, mature at various dates between July 2014 and October 2019. The following represents the bond maturities by period (in thousands):

Fair value of Municipal Bonds

Total

Less than

1 Year

1 – 5 Years

5 – 10 Years

After

10 Years

June 29, 2014

9,415

5,045

3,204

1,166

The change in net unrealized losses on available-for-sale securities for the thirteen-week periods ended June 29, 2014 and June 30, 2013 of $32,000 and $77,000, respectively, which are net of deferred income tax benefit, of $22,000 and $50,000, respectively, have 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 June 29, 2014 and March 30, 2014.

Note F - Accounts and Other Receivables, Net

3 Months Ended

Jun. 29, 2014

Receivables [Abstract]

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

NOTE F – ACCOUNTS AND OTHER RECEIVABLES, NET

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

	June 29,		March 30,
	2014		2014

Branded product sales	$	6,180	$	5,141
Franchise and license royalties		3,205		1,658
Other		1,488		1,457
		10,873		8,256

Less: allowance for doubtful accounts		431		433
Accounts and other receivables, net	$	10,442	$	7,823

Accounts receivable are due within 30 days and are stated at amounts due from Branded Product Program customers, franchisees, retail licensees and product manufacturers, net of an allowance for doubtful accounts. Accounts that are outstanding longer than the contractual payment terms are considered past due. The Company does not recognize franchise and license royalties that are not deemed to be realizable. 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. After the Company has used reasonable collection efforts it writes off accounts receivable through a charge to the allowance for doubtful accounts.

Changes in the Company’s allowance for doubtful accounts for the thirteen-week period ended June 29, 2014 and the fiscal year ended March 30, 2014 are as follows (in thousands):

	June 29, 2014			March 30, 2014

Beginning balance	$	433		$	130
Bad debt expense		-			21
Charges to other accounts		-			320
Accounts written off		(2	)		(38	)
Ending balance	$	431		$	433

- 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 G - Prepaid Expenses and Other Current Assets

3 Months Ended

Jun. 29, 2014

Disclosure Text Block Supplement [Abstract]

Other Current Assets [Text Block]

NOTE G – PREPAID EXPENSES AND OTHER CURRENT ASSETS

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

	June 29,		March 30,
	2014		2014

Income taxes	$	-	$	2,059
Insurance		295		506
Other		394		564

	$	689	$	3,129

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

3 Months Ended

Jun. 29, 2014

Disclosure Text Block Supplement [Abstract]

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

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

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

	June 29,		March 30,
	2014		2014
Payroll and other benefits	$	1,255	$	2,433
Accrued rebates		818		855
Rent and occupancy costs		249		163
Deferred revenue		525		734
Construction costs		-		281
Unexpended advertising funds		-		52
Other		922		233
	$	3,769	$	4,751

Other liabilities consist of the following:

	June 29,		March 30,
	2014		2014
Deferred development fees	$	214	$	200
Reserve for uncertain tax positions		630		620
Deferred rental liability		643		661
Other		141		212
	$	1,628	$	1,693

Note I - Sales

3 Months Ended

Jun. 29, 2014

Sales [Abstract]

Sales [Text Block]

NOTE I – SALES

The Company’s sales for the thirteen weeks ended June 29, 2014 and June 30, 2013 are as follows (in thousands):

	Thirteen weeks ended
	June 29, 2014		June 30, 2013

Branded Products	$	15,064	$	13,141
Company-operated restaurants		5,291		3,726
Other		173		13
Total sales	$	20,528	$	16,880

Note J - Income Taxes

3 Months Ended

Jun. 29, 2014

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

NOTE J – INCOME TAXES

The income tax provisions for the thirteen-week periods ended June 29, 2014 and June 30, 2013 reflect effective tax rates of 40.7% and 39.3%, respectively, which have been reduced from statutory rates by 0.4% and 0.7%, respectively, for the differing effects of tax exempt interest income. Nathan’s expects that its federal income tax rate will increase to 35% beginning this fiscal year.

The amount of unrecognized tax benefits at June 29, 2014 was $291,000, all of which would impact Nathan’s effective tax rate, if recognized. As of June 29, 2014, Nathan’s had $339,000 of accrued interest and penalties in connection with unrecognized tax benefits.

During the fiscal year ending March 29, 2015, Nathan’s will seek to settle additional uncertain tax positions with the tax authorities. As a result, it is reasonably possible the amount of unrecognized tax benefits, excluding the related accrued interest and penalties, could be reduced by up to $64,000, which would favorably impact Nathan’s effective tax rate, although no assurances can be given in this regard.

Nathan’s estimates that its annual tax rate for the fiscal year ending March 29, 2015 will be in the range of approximately 39.5% to 41.5%. The final annual tax rate is subject to many variables, including the effect of tax-exempt interest earned, among other factors, and therefore cannot be determined until the end of the fiscal year; therefore, the actual tax rate could differ from our current estimates.

Note K - Share-based Compensation

3 Months Ended

Jun. 29, 2014

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

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

NOTE K – SHARE-BASED COMPENSATION

Total share-based compensation during the thirteen-week periods ended June 29, 2014 and June 30, 2013 was $191,000 and $147,000, respectively. Total share-based compensation is included in general and administrative expense in our accompanying Consolidated Statements of Earnings. As of June 29, 2014, there was $1,884,000 of unamortized compensation expense related to share-based incentive awards. We expect to recognize this expense over approximately one year and six months, which represents the weighted average remaining requisite service periods for such awards.

There were no share-based awards granted during the thirteen-week period ended June 29, 2014.

During the thirteen weeks ended June 30, 2013, 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 $1,245,000 and will be recognized, commencing on the grant date, over five years.

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 (in thousands):

	Thirteen weeks ended
	June 29, 2014		June 30, 2013

Stock options	$	56	$	56
Restricted stock		135		91
Total compensation cost	$	191	$	147

Stock options outstanding:

Transactions with respect to stock options for the thirteen weeks ended June 29, 2014 are as follows:

				Weighted-		Weighted-
				Average		Average		Aggregate
				Exercise		Remaining		Intrinsic
	Shares			Price		Contractual Life		Value

Options outstanding at March 30, 2014		279,500		$	15.22		2.07	$	9,381,000

Granted		-			-		-		-
Expired		-			-		-		-
Exercised		(22,000	)	$	8.38		-		-

Options outstanding at June 29, 2014		257,500		$	15.80		1.95	$	9,996,000

Options exercisable at June 29, 2014		213,125		$	15.39		1.95	$	8,360,000

Restricted stock:

Transactions with respect to restricted stock for the thirteen weeks ended June 29, 2014 are as follows:

				Weighted-
				Average
				Grant-date Fair value
	Shares			Per share
Unvested restricted stock at March 30, 2014		55,000		$	38.61

Granted		-			-
Vested		(5,000	)	$	49.80

Unvested restricted stock at June 29, 2014		50,000		$	37.49

Note L - Stockholders' Equity

3 Months Ended

Jun. 29, 2014

Stockholders' Equity Note [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

NOTE L – STOCKHOLDERS’ EQUITY

During the period from October 2001 through June 29, 2014, Nathan’s purchased a total of 4,641,886 shares of its common stock at a cost of approximately $56,443,000 pursuant to various stock repurchase plans previously authorized by the Board of Directors. During the thirteen-week period ended June 29, 2014, we repurchased 31,860 shares of common stock at a cost of $1,559,000.

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 $5,000,000, 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 and provides for the purchase of up an aggregate of 800,000 shares.

As of June 29, 2014, an aggregate of 257,073 shares can still be purchased under Nathan’s existing stock buy-back program.

Purchases 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 these stock-repurchase plans.

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”).

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. Upon such an 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 initially 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 June 29, 2014, the Company has reserved 9,330,172 shares of common stock for issuance upon exercise of the Common Stock Purchase Rights approved by the Board of Directors on June 5, 2013.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-Paragraph 4
-Subparagraph (SAB TOPIC 4.C)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph d
-Article 4

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 18: http://www.xbrl.org/2003/role/presentationRef
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Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Note M - Commitments and Contingencies

3 Months Ended

Jun. 29, 2014

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

NOTE M - COMMITMENTS AND CONTINGENCIES

1. Contingencies

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 or is implemented.

2. 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. We have recorded a liability of approximately $133,000 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 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.

Note N - Superstorm Sandy

3 Months Ended

Jun. 29, 2014

Extraordinary and Unusual Items [Abstract]

Extraordinary Items Disclosure [Text Block]

NOTE N – SUPERSTORM 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. The Coney Island Boardwalk restaurant sustained minor damage and re-opened on March 18, 2013. The Coney Island restaurant incurred significant damage and was re-opened on May 20, 2013. As a result of these damages, the Company had previously incurred actual losses during the fiscal year ended March 31, 2013, of approximately $1,340,000, inclusive of amounts written off of $449,000 related to destroyed or damaged property and equipment and $42,000 of unsalable inventories.

The Company settled the property damage claim with its insurers and received payments of approximately $3,400,000, net of fees, from our insurer and used these proceeds towards the rebuilding of the restaurant. In connection with the settlement of the property and casualty loss, the Company recognized a gain of approximately $2,801,000 during the quarter ended June 30, 2013.

In April 2014, the Company settled its claim for reimbursable on-going business expenses while the restaurant was closed of approximately $718,000, net of fees, that was included in accounts and other receivables in the accompanying balance sheet as of March 30, 2014.

Note O - Reclassifications

3 Months Ended

Jun. 29, 2014

Disclosure Text Block [Abstract]

Reclassifications [Text Block]

NOTE O - RECLASSIFICATIONS

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

Note P - Subsequent Event

3 Months Ended

Jun. 29, 2014

Subsequent Events [Abstract]

Subsequent Events [Text Block]

NOTE P - SUBSEQUENT EVENT

Effective August 6, 2014, the Company granted options to purchase 50,000 shares at an exercise price of $53.89 per share, all of which expire five years from the date of grant. All such stock options shall vest ratably on the first, second, third and fourth anniversary from the date of grant.

Note C - Income Per Share (Tables)

3 Months Ended

Jun. 29, 2014

Earnings Per Share [Abstract]

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

Thirteen weeks
									Net Income
	Net Income				Number of Shares				Per Share
	2014		2013		2014		2013		2014			2013
	(in thousands)				(in thousands)
Basic EPS
Basic calculation	$	4,071	$	3,354		4,471		4,415	$	0.91		$	0.76
Effect of dilutive employee stock options		-		-		122		173		(0.02	)		(0.03	)
Diluted EPS
Diluted calculation	$	4,071	$	3,354		4,593		4,588	$	0.89		$	0.73

Note D - Fair Value Measurements (Tables)

3 Months Ended

Jun. 29, 2014

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

June 29, 2014

Level 1

Level 2

Level 3

Carrying Value

Marketable securities

9,415

Total assets at fair value

9,415

March 30, 2014	Level 1		Level 2		Level 3		Carrying Value

Marketable securities	$	-	$	11,187	$	-	$	11,187

Total assets at fair value	$	-	$	11,187	$	-	$	11,187

Note E - Marketable Securities (Tables)

3 Months Ended

Jun. 29, 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
June 29, 2014	$	9,229	$	186	$	-	$	9,415

March 30, 2014	$	10,947	$	240	$	-	$	11,187

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

June 29, 2014

9,415

5,045

3,204

1,166

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

3 Months Ended

Jun. 29, 2014

Receivables [Abstract]

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

	June 29,		March 30,
	2014		2014

Branded product sales	$	6,180	$	5,141
Franchise and license royalties		3,205		1,658
Other		1,488		1,457
		10,873		8,256

Less: allowance for doubtful accounts		431		433
Accounts and other receivables, net	$	10,442	$	7,823

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

	June 29, 2014			March 30, 2014

Beginning balance	$	433		$	130
Bad debt expense		-			21
Charges to other accounts		-			320
Accounts written off		(2	)		(38	)
Ending balance	$	431		$	433

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

3 Months Ended

Jun. 29, 2014

Disclosure Text Block Supplement [Abstract]

Schedule of Other Current Assets [Table Text Block]

	June 29,		March 30,
	2014		2014

Income taxes	$	-	$	2,059
Insurance		295		506
Other		394		564

	$	689	$	3,129

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

3 Months Ended

Jun. 29, 2014

Disclosure Text Block Supplement [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

	June 29,		March 30,
	2014		2014
Payroll and other benefits	$	1,255	$	2,433
Accrued rebates		818		855
Rent and occupancy costs		249		163
Deferred revenue		525		734
Construction costs		-		281
Unexpended advertising funds		-		52
Other		922		233
	$	3,769	$	4,751

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

	June 29,		March 30,
	2014		2014
Deferred development fees	$	214	$	200
Reserve for uncertain tax positions		630		620
Deferred rental liability		643		661
Other		141		212
	$	1,628	$	1,693

Note I - Sales (Tables)

3 Months Ended

Jun. 29, 2014

Sales [Abstract]

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

	Thirteen weeks ended
	June 29, 2014		June 30, 2013

Branded Products	$	15,064	$	13,141
Company-operated restaurants		5,291		3,726
Other		173		13
Total sales	$	20,528	$	16,880

Note K - Share-based Compensation (Tables)

3 Months Ended

Jun. 29, 2014

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

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

	Thirteen weeks ended
	June 29, 2014		June 30, 2013

Stock options	$	56	$	56
Restricted stock		135		91
Total compensation cost	$	191	$	147

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

				Weighted-		Weighted-
				Average		Average		Aggregate
				Exercise		Remaining		Intrinsic
	Shares			Price		Contractual Life		Value

Options outstanding at March 30, 2014		279,500		$	15.22		2.07	$	9,381,000

Granted		-			-		-		-
Expired		-			-		-		-
Exercised		(22,000	)	$	8.38		-		-

Options outstanding at June 29, 2014		257,500		$	15.80		1.95	$	9,996,000

Options exercisable at June 29, 2014		213,125		$	15.39		1.95	$	8,360,000

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

				Weighted-
				Average
				Grant-date Fair value
	Shares			Per share
Unvested restricted stock at March 30, 2014		55,000		$	38.61

Granted		-			-
Vested		(5,000	)	$	49.80

Unvested restricted stock at June 29, 2014		50,000		$	37.49

Note C - Income Per Share (Details) - shares	3 Months Ended
Note C - Income Per Share (Details) - shares	Jun. 29, 2014	Jun. 30, 2013
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	0

Note C - Income Per Share (Details) - Table of Earnings per Share Reconciliation - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Jun. 29, 2014	Jun. 30, 2013
Basic EPS
Basic calculation	$ 4,071	$ 3,354
Basic calculation	4,471,000	4,415,000
Basic calculation	$ 0.91	$ 0.76
Effect of dilutive employee stock options	122,000	173,000
Effect of dilutive employee stock options	$ (0.02)	$ (0.03)
Diluted EPS
Diluted calculation	$ 4,071	$ 3,354
Diluted calculation	4,593,000	4,588,000
Diluted calculation	$ 0.89	$ 0.73

Note D - Fair Value Measurements (Details) - Assets and Liabilities Measured at Fair Value on a Recurring Basis - USD ($) $ in Thousands	Jun. 29, 2014	Mar. 30, 2014
Fair Value, Inputs, Level 2 [Member]
Note D - Fair Value Measurements (Details) - Assets and Liabilities Measured at Fair Value on a Recurring Basis [Line Items]
Assets at fair value	$ 9,415	$ 11,187
Assets at fair value	$ 9,415	$ 11,187

Note E - Marketable Securities (Details) - USD ($)	3 Months Ended
Note E - Marketable Securities (Details) - USD ($)	Jun. 29, 2014	Jun. 30, 2013
Marketable Securities Disclosure [Abstract]
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Net of Tax	$ (32,000)	$ (77,000)
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Tax	$ (22,000)	$ (50,000)

Note E - Marketable Securities (Details) - Marketable Securities - USD ($) $ in Thousands	Jun. 29, 2014	Mar. 30, 2014
Marketable Securities [Abstract]
Cost	$ 9,229	$ 10,947
Gross Unrealized Gains	186	240
Gross Unrealized Losses	0	0
Fair Market Value	$ 9,415	$ 11,187

Note E - Marketable Securities (Details) - Bond Maturities by Period - USD ($) $ in Thousands	Jun. 29, 2014	Mar. 30, 2014
Bond Maturities by Period [Abstract]
June 29, 2014	$ 9,415	$ 11,187
June 29, 2014	5,045
June 29, 2014	3,204
June 29, 2014	1,166
June 29, 2014	$ 0

Note F - Accounts and Other Receivables, Net (Details)	3 Months Ended
Note F - Accounts and Other Receivables, Net (Details)	Jun. 29, 2014
Receivables [Abstract]
Accounts Receivable Payment Terms	30 days

Note F - Accounts and Other Receivables, Net (Details) - Accounts and Other Receivables, Net - USD ($) $ in Thousands	Jun. 29, 2014	Mar. 30, 2014	Mar. 31, 2013
Branded Product Sales [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Account Receivable, Gross, Current	$ 6,180	$ 5,141
Franchise and License Royalties [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Account Receivable, Gross, Current	3,205	1,658
Other Receivables [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Account Receivable, Gross, Current	1,488	1,457
Account Receivable, Gross, Current	10,873	8,256
Less: allowance for doubtful accounts	431	433	$ 130
Accounts and other receivables, net	$ 10,442	$ 7,823

Note F - Accounts and Other Receivables, Net (Details) - Changes in Allowance for Doubtful Accounts - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Jun. 29, 2014	Jun. 30, 2013	Mar. 30, 2014
Changes in Allowance for Doubtful Accounts [Abstract]
Beginning balance	$ 433	$ 130	$ 130
Bad debt expense		$ 11	21
Charges to other accounts			320
Accounts written off	(2)		(38)
Ending balance	$ 431		$ 433

Note G - Prepaid Expenses and Other Current Assets (Details) - Prepaid Expenses and Other Current Assets - USD ($) $ in Thousands	Jun. 29, 2014	Mar. 30, 2014
Prepaid Expenses and Other Current Assets [Abstract]
Income taxes		$ 2,059
Insurance	$ 295	506
Other	394	564
	$ 689	$ 3,129

Note H - Accrued Expenses, Other Current Liabilities and Other Liabilities (Details) - Accrued Expenses and Other Current Liabilities - USD ($) $ in Thousands	Jun. 29, 2014	Mar. 30, 2014
Deferred Franchise Fees and Other Deferred Revenue [Member]
Note H - Accrued Expenses, Other Current Liabilities and Other Liabilities (Details) - Accrued Expenses and Other Current Liabilities [Line Items]
Deferred revenue	$ 525	$ 734
Payroll and other benefits	1,255	2,433
Accrued rebates	818	855
Rent and occupancy costs	249	163
Construction costs		281
Unexpended advertising funds		52
Other	922	233
	$ 3,769	$ 4,751

Note H - Accrued Expenses, Other Current Liabilities and Other Liabilities (Details) - Other Liabilities - USD ($) $ in Thousands	Jun. 29, 2014	Mar. 30, 2014
Other Liabilities [Abstract]
Deferred development fees	$ 214	$ 200
Reserve for uncertain tax positions	630	620
Deferred rental liability	643	661
Other	141	212
	$ 1,628	$ 1,693

Note I - Sales (Details) - Sales - USD ($) $ in Thousands	3 Months Ended
Note I - Sales (Details) - Sales - USD ($) $ in Thousands	Jun. 29, 2014	Jun. 30, 2013
Branded Product Sales [Member]
Revenue from External Customer [Line Items]
Sales revenue	$ 15,064	$ 13,141
Company-Operated Restaurants [Member]
Revenue from External Customer [Line Items]
Sales revenue	5,291	3,726
Other Products [Member]
Revenue from External Customer [Line Items]
Sales revenue	173	13
Sales revenue	$ 20,528	$ 16,880

Note J - Income Taxes (Details) - USD ($)	3 Months Ended
Note J - Income Taxes (Details) - USD ($)	Jun. 29, 2014	Jun. 30, 2013
Scenario, Forecast [Member]
Note J - Income Taxes (Details) [Line Items]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%
Effective Income Tax Rate Reconciliation, Percent	40.70%	39.30%
Effective Income Tax Rate Reconciliation, Tax Exempt Income, Percent	0.40%	0.70%
Unrecognized Tax Benefits that Would Impact Effective Tax Rate (in Dollars)	$ 291,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense (in Dollars)	339,000
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Amount of Unrecorded Benefit (in Dollars)	$ (64,000)
Estimated Annual Tax Rate, Lower End of Range	39.50%
Estimated Annual Tax Rate, Upper End of Range	41.50%

Note K - Share-based Compensation (Details) - USD ($)	3 Months Ended
Note K - Share-based Compensation (Details) - USD ($)	Jun. 29, 2014	Jun. 30, 2013
Restricted Stock [Member]
Note K - Share-based Compensation (Details) [Line Items]
Allocated Share-based Compensation Expense	$ 135,000	$ 91,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition		5 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in Shares)		25,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share)		$ 49.80
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		5 years
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized		$ 1,245,000
Allocated Share-based Compensation Expense	191,000	$ 147,000
Share-Based Compensation Total Unamortized Compensation Expense	$ 1,884,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 6 months

Note K - Share-based Compensation (Details) - Compensation Cost Charged to Expense under All Stock-based Incentive Awards - USD ($)	3 Months Ended
	Jun. 29, 2014	Jun. 30, 2013
Employee Stock Option [Member]
Note K - Share-based Compensation (Details) - Compensation Cost Charged to Expense under All Stock-based Incentive Awards [Line Items]
Share-based Compensation Expense	$ 56,000	$ 56,000
Restricted Stock [Member]
Note K - Share-based Compensation (Details) - Compensation Cost Charged to Expense under All Stock-based Incentive Awards [Line Items]
Share-based Compensation Expense	135,000	91,000
Share-based Compensation Expense	$ 191,000	$ 147,000

Note K - Share-based Compensation (Details) - A Summary of the Status of the Company’s Stock Options - USD ($)	3 Months Ended	12 Months Ended
	Jun. 29, 2014	Mar. 30, 2014
A Summary of the Status of the Company’s Stock Options [Abstract]
Options outstanding at March 30, 2014		279,500
Options outstanding at March 30, 2014		$ 15.22
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2	1 year 346 days	2 years 25 days
Options outstanding at March 30, 2014		$ 9,381,000
Granted	0
Granted	$ 0
Expired	0
Expired	$ 0
Exercised	(22,000)
Exercised	$ 8.38
Options outstanding at June 29, 2014	257,500
Options outstanding at June 29, 2014	$ 15.80
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2	1 year 346 days	2 years 25 days
Options outstanding at June 29, 2014	$ 9,996,000
Options exercisable at June 29, 2014	213,125
Options exercisable at June 29, 2014	$ 15.39
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1	1 year 346 days
Options exercisable at June 29, 2014	$ 8,360,000

Note K - Share-based Compensation (Details) - Transactions with Respect to Restricted Stock	3 Months Ended
	Jun. 29, 2014 $ / shares shares
Transactions with Respect to Restricted Stock [Abstract]
Unvested restricted stock at March 30, 2014 \| shares	55,000
Unvested restricted stock at March 30, 2014 \| $ / shares	$ 38.61
Vested \| shares	(5,000)
Vested \| $ / shares	$ 49.80
Unvested restricted stock at June 29, 2014 \| shares	50,000
Unvested restricted stock at June 29, 2014 \| $ / shares	$ 37.49

Note L - Stockholders' Equity (Details) - USD ($)	3 Months Ended	153 Months Ended
Note L - Stockholders' Equity (Details) - USD ($)	Jun. 29, 2014	Jun. 29, 2014	Dec. 13, 2013	Jun. 05, 2013
Stockholders' Equity Note [Abstract]
Treasury Stock, Shares, Acquired	31,860	4,641,886
Treasury Stock, Value, Acquired, Cost Method (in Dollars)	$ 1,559,000	$ 56,443,000
Stock Repurchase Program, Authorized Amount (in Dollars)			$ 5,000,000
Stock Repurchase Program, Number of Shares Authorized to be Repurchased			800,000
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased	257,073	257,073
Minimum Percentage of Common Stock Acquired by a Person or Group which Triggers Exercise of New Rights				15.00%
New Right Purchase Price (in Dollars per share)				$ 100.00
Common Stock, Capital Shares Reserved for Future Issuance	9,330,172	9,330,172		10,188,600

Note M - Commitments and Contingencies (Details)	Dec. 01, 2009 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Guarantor Obligations, Current Carrying Value	$ 133,000

Note N - Superstorm Sandy (Details)	1 Months Ended	3 Months Ended		5 Months Ended
Note N - Superstorm Sandy (Details)	Apr. 30, 2014 USD ($)	Jun. 29, 2014 USD ($)	Jun. 30, 2013 USD ($)	Mar. 31, 2013 USD ($)	Oct. 29, 2012
Closed for Varying Periods of Time [Member] \| Branded Menu Location [Member]
Note N - Superstorm Sandy (Details) [Line Items]
Number of Restaurants				18
Closed for Varying Periods of Time [Member]
Note N - Superstorm Sandy (Details) [Line Items]
Number of Restaurants					78
Remain Closed [Member] \| Branded Menu Location [Member]
Note N - Superstorm Sandy (Details) [Line Items]
Number of Restaurants				1
Write-off of Property and Equipment [Member]
Note N - Superstorm Sandy (Details) [Line Items]
Loss from Catastrophes				$ 449,000
Unsalable Inventories [Member]
Note N - Superstorm Sandy (Details) [Line Items]
Loss from Catastrophes				42,000
Loss from Catastrophes				$ 1,340,000
Proceeds from Insurance Settlement, Investing Activities		$ 718,000	$ 3,400,000
Insured Event, Gain (Loss)			$ 2,801,000
Proceeds from Insurance Settlement, Operating Activities	$ 718,000

Note P - Subsequent Event (Details) - $ / shares		3 Months Ended
Note P - Subsequent Event (Details) - $ / shares	Aug. 06, 2014	Jun. 29, 2014
Employee Stock Option [Member] \| Subsequent Event [Member]
Note P - Subsequent Event (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	5 years
Subsequent Event [Member]
Note P - Subsequent Event (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	50,000
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price	$ 53.89
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		0