The Marcus Corporation (MCS) 10-Q 7 Jan 14 2014 Q2 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	6 Months Ended
	Nov. 28, 2013	Dec. 31, 2013	Dec. 31, 2013
		Common Stock [Member]	Class B Common Stock [Member]
Document Information [Line Items]	'	'	'
Document Type	'10-Q	'	'
Amendment Flag	'false	'	'
Document Period End Date	28-Nov-13	'	'
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'Q2	'	'
Trading Symbol	'MCS	'	'
Entity Registrant Name	'MARCUS CORP	'	'
Entity Central Index Key	'0000062234	'	'
Current Fiscal Year End Date	'--05-29	'	'
Entity Filer Category	'Accelerated Filer	'	'
Entity Common Stock, Shares Outstanding	'	18,311,620	8,753,227

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Nov. 28, 2013	30-May-13
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$12,530	$10,158
Restricted cash	7,463	7,895
Accounts and notes receivable, net of reserves of $1,432 and $1,324, respectively	10,311	8,568
Refundable income taxes	0	255
Deferred income taxes	2,912	2,877
Other current assets	6,594	6,384
Total current assets	39,810	36,137
Property and equipment:	'	'
Land and improvements	95,059	95,295
Buildings and improvements	583,916	575,166
Leasehold improvements	61,847	61,726
Furniture, fixtures and equipment	254,483	250,203
Construction in progress	14,379	11,414
Total property and equipment	1,009,684	993,804
Less accumulated depreciation and amortization	384,325	368,047
Net property and equipment	625,359	625,757
Other assets:	'	'
Investments in joint ventures	2,706	2,713
Goodwill	43,928	43,997
Condominium units	3,508	3,508
Other	35,083	34,584
Total other assets	85,225	84,802
TOTAL ASSETS	750,394	746,696
Current liabilities:	'	'
Accounts payable	21,763	25,330
Income taxes	2,680	0
Taxes other than income taxes	15,679	14,000
Accrued compensation	11,075	10,940
Other accrued liabilities	27,219	25,183
Current portion of capital lease obligation	4,712	4,562
Current maturities of long-term debt	32,902	11,193
Total current liabilities	116,030	91,208
Capital lease obligation	25,860	28,241
Long-term debt	201,714	231,580
Deferred income taxes	42,534	43,516
Deferred compensation and other	35,924	35,455
Equity:	'	'
Preferred Stock, $1 par; authorized 1,000,000 shares; none issued	0	0
Capital in excess of par	52,856	51,979
Retained earnings	290,746	278,536
Accumulated other comprehensive loss	-3,825	-3,828
Stockholders' Equity before Treasury Stock	370,967	357,877
Less cost of Common Stock in treasury (4,118,890 shares at November 28, 2013 and 4,117,217 shares at May 30, 2013)	-51,222	-51,175
Total shareholders' equity attributable to The Marcus Corporation	319,745	306,702
Noncontrolling interests	8,587	9,994
Total equity	328,332	316,696
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	750,394	746,696
Common Stock [Member]	'	'
Equity:	'	'
Common Stock	22,433	22,433
Class B Common Stock [Member]	'	'
Equity:	'	'
Common Stock	$8,757	$8,757

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Nov. 28, 2013	30-May-13
In Thousands, except Share data, unless otherwise specified
Accounts and notes receivable, reserves	$1,432	$1,324
Preferred Stock, par (in dollars per share)	$1	$1
Preferred Stock, authorized	1,000,000	1,000,000
Preferred Stock, issued	0	0
Cost of Common Stock in treasury, shares	4,118,890	4,117,217
Common Stock [Member]	'	'
Common Stock, par (in dollars per share)	$1	$1
Common Stock, authorized	50,000,000	50,000,000
Common Stock, issued	22,432,474	22,432,474
Class B Common Stock [Member]	'	'
Common Stock, par (in dollars per share)	$1	$1
Common Stock, authorized	33,000,000	33,000,000
Common Stock, issued	8,757,039	8,757,039
Common Stock, outstanding	8,757,039	8,757,039

Consolidated_Statements_of_Ear

Consolidated Statements of Earnings (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Nov. 28, 2013	Nov. 29, 2012	Nov. 28, 2013	Nov. 29, 2012
Revenues:	'	'	'	'
Theatre admissions	$27,973	$30,660	$70,082	$69,138
Rooms	28,548	26,580	61,118	56,544
Theatre concessions	15,876	16,542	39,565	37,521
Food and beverage	15,546	14,890	31,076	29,659
Other revenues	12,645	11,961	27,779	25,710
Total revenues	100,588	100,633	229,620	218,572
Costs and expenses:	'	'	'	'
Theatre operations	25,461	25,698	60,084	58,264
Rooms	10,160	9,290	20,852	19,147
Theatre concessions	4,768	4,403	10,906	9,960
Food and beverage	11,491	10,556	23,037	21,285
Advertising and marketing	6,529	6,102	13,413	12,507
Administrative	11,126	12,301	23,370	23,063
Depreciation and amortization	8,457	8,586	16,784	16,899
Rent	2,115	2,118	4,240	4,231
Property taxes	3,752	3,520	7,174	7,155
Other operating expenses	7,919	7,925	16,603	15,472
Impairment charge	0	417	0	417
Total costs and expenses	91,778	90,916	196,463	188,400
Operating income	8,810	9,717	33,157	30,172
Other income (expense):	'	'	'	'
Investment income	17	19	20	43
Interest expense	-2,584	-2,317	-4,978	-4,391
Gain (loss) on disposition of property, equipment and other assets	-789	4	-772	26
Equity earnings (losses) from unconsolidated joint ventures, net	54	17	-29	-23
Nonoperating Income (Expense), Total	-3,302	-2,277	-5,759	-4,345
Earnings before income taxes	5,508	7,440	27,398	25,827
Income taxes	2,026	2,653	11,070	10,361
Net earnings	3,482	4,787	16,328	15,466
Net earnings (loss) attributable to noncontrolling interests	237	63	-348	63
Net earnings attributable to The Marcus Corporation	$3,245	$4,724	$16,676	$15,403
Common Stock [Member]	'	'	'	'
Net earnings per share - basic:	'	'	'	'
Common Stock	$0.12	$0.17	$0.64	$0.56
Net earnings per share - diluted:	'	'	'	'
Common Stock	$0.12	$0.17	$0.62	$0.54
Dividends per share:	'	'	'	'
Common Stock	$0.09	$0.09	$0.17	$0.17
Common Class B [Member]	'	'	'	'
Net earnings per share - basic:	'	'	'	'
Common Stock	$0.11	$0.16	$0.58	$0.52
Net earnings per share - diluted:	'	'	'	'
Common Stock	$0.11	$0.16	$0.58	$0.52
Dividends per share:	'	'	'	'
Common Stock	$0.08	$0.08	$0.16	$0.16

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Nov. 28, 2013	Nov. 29, 2012	Nov. 28, 2013	Nov. 29, 2012
Net earnings	$3,482	$4,787	$16,328	$15,466
Other comprehensive income (loss), net of tax:	'	'	'	'
Change in unrealized loss on available for sale investments,net of tax benefit of $0, $1, $0 and $0, respectively	0	0	-1	0
Amortization of loss on swap agreement, net of tax effect of$0, $0, $11, and $23, respectively	0	17	0	34
Change in fair value of interest rate swap, net of tax (benefit) effect of $(174), $1, $0 and $0, respectively	-264	0	4	0
Other comprehensive income (loss)	-264	17	3	34
Comprehensive income	3,218	4,804	16,331	15,500
Comprehensive income (loss) attributable to noncontrolling interests	237	63	-348	63
Comprehensive income attributable to The Marcus Corporation	$2,981	$4,741	$16,679	$15,437

Consolidated_Statements_of_Com1

Consolidated Statements of Comprehensive Income (Parenthetical) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Nov. 28, 2013	Nov. 29, 2012	Nov. 28, 2013	Nov. 29, 2012
Other Comprehensive Income (Loss), Available-for-sale Securities, Tax, Total	$0	$0	$1	$0
Other Comprehensive Amortization Of Loss Derivatives Qualifying As Hedges Tax	0	11	0	23
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Tax, Total	($174)	$0	$1	$0

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Nov. 28, 2013	Nov. 29, 2012
OPERATING ACTIVITIES:	'	'
Net earnings	$16,328	$15,466
Adjustments to reconcile net earnings to net cash provided by operating activities:	'	'
Losses on investments in joint ventures	29	23
Distribution from joint venture	0	120
(Gain) loss on disposition of property, equipment and other assets	772	-26
Impairment charge	0	417
Amortization of loss on swap agreement	0	57
Amortization of favorable lease right	167	167
Depreciation and amortization	16,784	16,899
Stock compensation expense	1,036	947
Deferred income taxes	-949	-2,022
Deferred compensation and other	469	-1,190
Changes in operating assets and liabilities:	'	'
Accounts and notes receivable	-1,734	-1,314
Other current assets	136	-292
Accounts payable	-2,064	3,159
Income taxes	3,020	4,764
Taxes other than income taxes	1,679	1,641
Accrued compensation	135	-2,426
Other accrued liabilities	2,036	-1
Total adjustments	21,516	20,923
Net cash provided by operating activities	37,844	36,389
INVESTING ACTIVITIES:	'	'
Capital expenditures	-20,954	-10,538
Proceeds from disposals of property, equipment and other assets	876	57
Decrease (increase) in restricted cash	432	-1,607
Increase in other assets	-640	-667
Purchase of interest in joint venture	0	-444
Contribution to joint venture	-706	0
Cash advanced to joint venture	-231	-30
Net cash used in investing activities	-21,223	-13,229
FINANCING ACTIVITIES:	'	'
Proceeds from issuance of long-term debt	71,000	74,000
Principal payments on long-term debt	-79,157	-70,407
Debt issuance costs	-276	0
Equity transactions:	'	'
Treasury stock transactions, except for stock options	-1,035	-19,248
Exercise of stock options	744	892
Dividends paid	-4,466	-4,688
Distributions to noncontrolling interest	-1,059	0
Net cash used in financing activities	-14,249	-19,451
Net increase in cash and cash equivalents	2,372	3,709
Cash and cash equivalents at beginning of period	10,158	6,020
Cash and cash equivalents at end of period	12,530	9,729
Supplemental Information:	'	'
Interest paid, net of amounts capitalized	4,055	4,172
Income taxes paid	$8,832	$8,123

General

General	6 Months Ended
	Nov. 28, 2013
General [Abstract]	'
General	'
	1.             General
	Accounting Policies – Refer to the Company’s audited consolidated financial statements (including footnotes) for the fiscal year ended May 30, 2013, contained in the Company’s Annual Report on Form 10-K for such year, for a description of the Company’s accounting policies.
	Basis of Presentation – The unaudited consolidated financial statements for the 13 and 26 weeks ended November 28, 2013 and November 29, 2012 have been prepared by the Company. In the opinion of management, all adjustments, consisting of normal recurring adjustments necessary to present fairly the unaudited interim financial information at November 28, 2013, and for all periods presented, have been made. The results of operations during the interim periods are not necessarily indicative of the results of operations for the entire year or other interim periods. However, the unaudited consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended May 30, 2013.
	Depreciation and Amortization – Depreciation and amortization of property and equipment are provided using the straight-line method over the shorter of the estimated useful lives of the assets or any related lease terms. Depreciation expense totaled $8,332,000 and $16,539,000 for the 13 and 26 weeks ended November 28, 2013, respectively, and $8,533,000 and $16,792,000 for the 13 and 26 weeks ended November 29, 2012, respectively.
	Long-Lived Assets – The Company periodically considers whether indicators of impairment of long-lived assets held for use are present. If such indicators are present, the Company determines whether the sum of the estimated undiscounted future cash flows attributable to such assets is less than their carrying amounts. The Company recognizes any impairment losses based on the excess of the carrying amount of the assets over their fair value. For the purpose of determining fair value, defined as the amount at which an asset or group of assets could be bought or sold in a current transaction between willing parties, the Company utilizes currently available market valuations of similar assets in its respective industries, often expressed as a given multiple of operating cash flow. The Company evaluated the ongoing value of its property and equipment and other long-lived assets as of November 28, 2013 and November 29, 2012 and determined that there was no significant impact on the Company’s results of operations, other than an impairment charge recorded in the fiscal 2013 second quarter related to a theatre that closed in the fiscal 2013 second quarter. The Company determined that the fair value of this theatre, measured using Level 3 pricing inputs, was less than its carrying value, and recorded a $417,000 pre-tax impairment loss.
	Accumulated Other Comprehensive Loss – Accumulated other comprehensive loss presented in the accompanying consolidated balance sheets consists of the following, all presented net of tax:
		Swap		Available for		Pension		Accumulated
		Agreements		Sale		Obligation		Other
				Investments				Comprehensive
								Loss
		(in thousands)
	Balance at May 30, 2013	$	18	$	-10	$	-3,836	$	-3,828
	Other comprehensive loss before reclassifications		-53		-1		-		-54
	Amounts reclassified from accumulated other comprehensive		57		-		-		57
	loss (1)
	Net other comprehensive income (loss)		4		-1		-		3
	Balance at November 28, 2013	$	22	$	-11	$	-3,836	$	-3,825
		Swap		Available for		Pension		Accumulated
		Agreements		Sale		Obligation		Other
				Investments				Comprehensive
								Loss
		(in thousands)
	Balance at May 31, 2012	$	-58	$	-8	$	-4,073	$	-4,139
	Other comprehensive income (loss) before reclassifications		-		-		-		-
	Amounts reclassified from accumulated other comprehensive		34		-		-		34
	loss (1)
	Net other comprehensive income		34		-		-		34
	Balance at November 29, 2012	$	-24	$	-8	$	-4,073	$	-4,105
	(1) Amounts are included in interest expense in the consolidated statements of earnings.
	Earnings Per Share – Net earnings per share (EPS) of Common Stock and Class B Common Stock is computed using the two class method. Basic net earnings per share is computed by dividing net earnings by the weighted-average number of common shares outstanding. Diluted net earnings per share is computed by dividing net earnings by the weighted-average number of common shares outstanding, adjusted for the effect of dilutive stock options using the treasury method. Convertible Class B Common Stock is reflected on an if-converted basis. The computation of the diluted net earnings per share of Common Stock assumes the conversion of Class B Common Stock, while the diluted net earnings per share of Class B Common Stock does not assume the conversion of those shares.
	Holders of Common Stock are entitled to cash dividends per share equal to 110% of all dividends declared and paid on each share of Class B Common Stock. As such, the undistributed earnings for each period are allocated based on the proportionate share of entitled cash dividends. The computation of diluted net earnings per share of Common Stock assumes the conversion of Class B Common Stock and, as such, the undistributed earnings are equal to net earnings for that computation.
	The following table illustrates the computation of Common Stock and Class B Common Stock basic and diluted net earnings per share for net earnings and provides a reconciliation of the number of weighted-average basic and diluted shares outstanding:
		13 Weeks		13 Weeks		26 Weeks		26 Weeks
		Ended		Ended		Ended		Ended
		November 28,		November 29,		November 28,		November 29,
		2013		2012		2013		2012
		(in thousands, except per share data)
	Numerator:
	Net earnings attributable to The Marcus	$	3,245	$	4,724	$	16,676	$	15,403
	Corporation
	Denominator:
	Denominator for basic EPS		27,059		28,139		27,065		28,530
	Effect of dilutive employee stock options		71		9		43		19
	Denominator for diluted EPS		27,130		28,148		27,108		28,549
	Net earnings per share – basic:
	Common Stock	$	0.12	$	0.17	$	0.64	$	0.56
	Class B Common Stock	$	0.11	$	0.16	$	0.58	$	0.52
	Net earnings per share – diluted:
	Common Stock	$	0.12	$	0.17	$	0.62	$	0.54
	Class B Common Stock	$	0.11	$	0.16	$	0.58	$	0.52
	Equity – Activity impacting total shareholders’ equity attributable to The Marcus Corporation and noncontrolling interests for the 26 weeks ended November 28, 2013 and November 29, 2012 was as follows:
		Total		Noncontrolling
		Shareholders’		Interests
		Equity
		Attributable to
		The Marcus
		Corporation
		(in thousands)
	Balance at May 30, 2013	$	306,702	$	9,994
	Net earnings attributable to The Marcus Corporation		16,676		–
	Net loss attributable to noncontrolling interests		–		-348
	Distributions to noncontrolling interests		–		-1,059
	Cash dividends		-4,466		–
Exercise of stock options		744		–
Treasury stock transactions, except for stock options		-1,035		–
Share-based compensation		1,036		–
Other		85		–
Other comprehensive income, net of tax		3		–
Balance at November 28, 2013	$	319,745	$	8,587
	Total Shareholders Equity
	Attributable to		Noncontrolling
	The Marcus Corporation		Interests
	(in thousands)
Balance at June 1, 2012	$	343,789	$	-
Net earnings attributable to The Marcus Corporation		15,403		-
Net earnings attributable to noncontrolling interests		-		63
Cash dividends		-4,688		-
Exercise of stock options		892		-
Purchase of treasury stock		-19,397		-
Reissuance of treasury stock		149
Share-based compensation		947		-
Other		-		213
Equity contribution		-		4,000
Other comprehensive income, net of tax		34		-
Balance at November 29, 2012	$	337,129	$	4,276
Fair Value Measurements – Certain financial assets and liabilities are recorded at fair value in the consolidated financial statements. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. A fair value measurement assumes that a transaction to sell an asset or transfer a liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability.
The Company’s assets and liabilities measured at fair value are classified in one of the following categories:
Level 1 – Assets or liabilities for which fair value is based on quoted prices in active markets for identical instruments as of the reporting date. At November 28, 2013 and May 30, 2013, the Company’s $70,000 and $71,000, respectively, of available for sale securities were valued using Level 1 pricing inputs and were included in other current assets.
Level 2 – Assets or liabilities for which fair value is based on pricing inputs that were either directly or indirectly observable as of the reporting date. At November 28, 2013 and May 30, 2013, respectively, the $35,000 and $30,000 asset related to the Company’s interest rate swap contract was valued using Level 2 pricing inputs. At November 28, 2013, the Company’s investment in a hotel joint venture was valued using Level 2 pricing inputs, resulting in a loss on disposition of property, equipment and other assets of $750,000.
Level 3 – Assets or liabilities for which fair value is based on valuation models with significant unobservable pricing inputs and which result in the use of management estimates. At November 28, 2013 and May 30, 2013, none of the Company’s fair value measurements were valued using Level 3 pricing inputs.
Defined Benefit Plan – The components of the net periodic pension cost of the Company’s unfunded nonqualified, defined-benefit plan are as follows:
	13 Weeks		13 Weeks		26 Weeks		26 Weeks
	Ended		Ended		Ended		Ended
	November 28,		November 29,		November 28,		November 29,
	2013		2012		2013		2012
	(in thousands)
Service cost	$	175	$	178	$	351	$	356
Interest cost		294		275		587		550
Net amortization of prior service		67		72		134		143
cost and actuarial loss
Net periodic pension cost	$	536	$	525	$	1,072	$	1,049
Reclassifications – Certain reclassifications have been made to the prior year’s financial statements to conform to the current year’s presentation.

LongTerm_Debt

Long-Term Debt	6 Months Ended
	Nov. 28, 2013
Debt Disclosure [Abstract]	'
Long-Term Debt	'
	2.             Long-Term Debt
	During the first quarter of fiscal 2014, the Company entered into a note purchase agreement with several purchasers pursuant to which the Company issued and sold $50,000,000 in aggregate principal amount of its 4.02% senior notes due August 14, 2025 in a private placement exempt from the registration requirements of the Securities Act of 1933, as amended. Interest on the notes is payable semi-annually in February and August of each year and at maturity, commencing on February 14, 2014. Beginning in August 2021 and each August thereafter, to and including August 2024, the Company will be required to prepay $10,000,000 of the principal amount of the notes. The entire unpaid principal balance of the notes will be due and payable in August 2025.
	The Company utilizes derivatives principally to manage market risks and reduce its exposure resulting from fluctuations in interest rates. The Company formally documents all relationships between hedging instruments and hedged items, as well as its risk-management objectives and strategies for undertaking various hedge transactions.
	The Company entered into an interest rate swap agreement on February 28, 2013 covering $25,000,000 of floating rate debt, which expires January 22, 2018, and requires the Company to pay interest at a defined rate of 0.96% while receiving interest at a defined variable rate of one-month LIBOR (0.19% at November 28, 2013). The Company recognizes derivatives as either assets or liabilities on the consolidated balance sheets at fair value. The accounting for changes in the fair value (i.e., gains or losses) of a derivative instrument depends on whether it has been designated and qualifies as part of a hedging relationship and on the type of hedging relationship. Derivatives that do not qualify for hedge accounting must be adjusted to fair value through earnings. The Company’s interest rate swap agreement is considered effective and qualifies as a cash flow hedge. For derivatives that are designated and qualify as a cash flow hedge, the effective portion of the gain or loss on the derivative is reported as a component of accumulated other comprehensive loss and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings. As of November 28, 2013, the interest rate swap was considered effective. The increase (decrease) in fair value of the interest rate swap of $(438,000) ($(264,000) net of tax) and $5,000 ($4,000 net of tax) was included in other comprehensive loss for the 13 and 26 weeks ended November 28, 2013, respectively. The notional amount of the swap is $25,000,000 and the fair value of the swap was $35,000 and $30,000 as of November 28, 2013 and May 30, 2013, respectively, and is included in other (long-term assets). The Company does not expect the interest rate swap to have any material effect on earnings within the next 12 months.
	On February 29, 2008, the Company entered into an interest rate swap agreement covering $25,000,000 of floating rate debt, which required the Company to pay interest at a defined rate of 3.49% while receiving interest at a defined variable rate of three-month LIBOR. The interest rate swap agreement was considered effective and qualified as a cash flow hedge. On March 19, 2008, the Company terminated the swap, at which time cash flow hedge accounting ceased. The fair value of the swap on the date of termination was a liability of $567,000 ($338,000 net of tax). For the 13 and 26 weeks ended November 29, 2012, the Company reclassified $28,000 ($17,000 net of tax) and $57,000 ($34,000 net of tax), respectively, from accumulated other comprehensive loss to interest expense. The liability was fully amortized as of May 30, 2013.

Capital_Lease_Obligation

Capital Lease Obligation	6 Months Ended
	Nov. 28, 2013
Capital Lease Obligation [Abstract]	'
Capital Lease Obligation	'
	3.     Capital Lease Obligation
	During fiscal 2012, the Company entered into a master licensing agreement with CDF2 Holdings, LLC, a subsidiary of Cinedigm Digital Cinema Corp (CDF2), whereby CDF2 purchased on the Company’s behalf, and then deployed and licensed back to the Company, digital cinema projection systems (the “systems”) for use by the Company in its theatres. As of November 28, 2013, 642 of the Company’s screens were utilizing the systems under a 10-year master licensing agreement with CDF2. Included in furniture, fixtures and equipment is $45,510,000 related to the digital systems as of November 28, 2013 and May 30, 2013. Accumulated amortization of the digital systems was $9,718,000 and $7,441,000 as of November 28, 2013 and May 30, 2013, respectively.
	Under the terms of the master licensing agreement, the Company made an initial one-time payment to CDF2. The Company expects that the balance of CDF2’s costs to deploy the systems will be covered primarily through the payment of virtual print fees (VPF’s) from film distributors to CDF2 each time a digital movie is booked on one of the systems deployed on a Company screen. The Company agreed to make an average number of bookings of eligible digital movies on each screen on which a licensed system has been deployed to provide for a minimum level of VPF’s paid by distributors (standard booking commitment) to CDF2. To the extent the VPF’s paid by distributors are less than the standard booking commitment, the Company must make a shortfall payment to CDF2. Based upon the Company’s historical booking patterns, the Company does not expect to make any shortfall payments during the life of the agreement. Accounting Standards Codification No. 840, Leases, requires that the Company consider the entire amount of the standard booking commitment minimum lease payments for purposes of determining the capital lease obligation. The maximum amount per year that the Company could be required to pay is approximately $6,163,000 until the obligation is fully satisfied.
	The Company’s capital lease obligation is being reduced as VPF’s are paid by the film distributors to CDF2. The Company has recorded the reduction of the obligation associated with the payment of VPF’s as a reduction of the interest related to the obligation and the amortization incurred related to the systems, as the payments represent a specific reimbursement of the cost of the systems by the studios. Based on the Company’s expected minimum number of eligible movies to be booked, the Company expects the obligation to be reduced by at least $4,712,000 within the next 12 months. This reduction will be recognized as an offset to amortization and is expected to offset the majority of the amortization of the systems.

Income_Taxes

Income Taxes	6 Months Ended
	Nov. 28, 2013
Income Taxes [Abstract]	'
Income Taxes	'
	4.     Income Taxes
	The Company’s effective income tax rate, adjusted for earnings from noncontrolling interests, for the 13 and 26 weeks ended November 28, 2013 was 38.4% and 39.9%, respectively, and was 36.0% and 40.2% for the 13 and 26 weeks ended November 29, 2012, respectively. The Company does not include the income tax expense or benefit related to the net earnings or loss attributable to noncontrolling interest in its income tax expense as the entities are considered pass-through entities and, as such, the income tax expense or benefit is attributable to its owners.

Business_Segment_Information

Business Segment Information	6 Months Ended
	Nov. 28, 2013
Business Segment Information [Abstract]	'
Business Segment Information	'
	5.     Business Segment Information
	The Company’s primary operations are reported in the following business segments: Theatres and Hotels/Resorts. Corporate items include amounts not allocable to the business segments. Corporate revenues consist principally of rent and the corporate operating loss includes general corporate expenses. Corporate information technology costs and accounting shared services costs are allocated to the business segments based upon several factors, including actual usage and segment revenues.
	Following is a summary of business segment information for the 13 and 26 weeks ended November 28, 2013 and November 29, 2012 (in thousands):
	13 Weeks Ended	Theatres		Hotels/		Corporate		Total
	November 28, 2013			Resorts		Items
	Revenues	$	46,772	$	53,704	$	112	$	100,588
	Operating income (loss)		5,307		7,045		-3,542		8,810
	Depreciation and amortization		4,147		4,169		141		8,457
	13 Weeks Ended	Theatres		Hotels/		Corporate		Total
	November 29, 2012			Resorts		Items
	Revenues	$	50,013	$	50,447	$	173	$	100,633
	Operating income (loss)		8,720		4,819		-3,822		9,717
	Depreciation and amortization		4,278		4,180		128		8,586
	26 Weeks Ended	Theatres		Hotels/		Corporate		Total
	November 28, 2013			Resorts		Items
	Revenues	$	115,884	$	113,514	$	222	$	229,620
	Operating income (loss)		22,220		17,943		-7,006		33,157
	Depreciation and amortization		8,133		8,350		301		16,784
	26 Weeks Ended	Theatres		Hotels/		Corporate		Total
	November 29, 2012			Resorts		Items
	Revenues	$	112,365	$	105,886	$	321	$	218,572
	Operating income (loss)		21,998		15,052		-6,878		30,172
	Depreciation and amortization		8,488		8,156		255		16,899

General_Policies

General (Policies)	6 Months Ended
	Nov. 28, 2013
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation – The unaudited consolidated financial statements for the 13 and 26 weeks ended November 28, 2013 and November 29, 2012 have been prepared by the Company. In the opinion of management, all adjustments, consisting of normal recurring adjustments necessary to present fairly the unaudited interim financial information at November 28, 2013, and for all periods presented, have been made. The results of operations during the interim periods are not necessarily indicative of the results of operations for the entire year or other interim periods. However, the unaudited consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended May 30, 2013.
Depreciation and Amortization	'
	Depreciation and Amortization – Depreciation and amortization of property and equipment are provided using the straight-line method over the shorter of the estimated useful lives of the assets or any related lease terms. Depreciation expense totaled $8,332,000 and $16,539,000 for the 13 and 26 weeks ended November 28, 2013, respectively, and $8,533,000 and $16,792,000 for the 13 and 26 weeks ended November 29, 2012, respectively.
Long-Lived Assets	'
	Long-Lived Assets – The Company periodically considers whether indicators of impairment of long-lived assets held for use are present. If such indicators are present, the Company determines whether the sum of the estimated undiscounted future cash flows attributable to such assets is less than their carrying amounts. The Company recognizes any impairment losses based on the excess of the carrying amount of the assets over their fair value. For the purpose of determining fair value, defined as the amount at which an asset or group of assets could be bought or sold in a current transaction between willing parties, the Company utilizes currently available market valuations of similar assets in its respective industries, often expressed as a given multiple of operating cash flow. The Company evaluated the ongoing value of its property and equipment and other long-lived assets as of November 28, 2013 and November 29, 2012 and determined that there was no significant impact on the Company’s results of operations, other than an impairment charge recorded in the fiscal 2013 second quarter related to a theatre that closed in the fiscal 2013 second quarter. The Company determined that the fair value of this theatre, measured using Level 3 pricing inputs, was less than its carrying value, and recorded a $417,000 pre-tax impairment loss.
Accumulated Other Comprehensive Loss	'
	Accumulated Other Comprehensive Loss – Accumulated other comprehensive loss presented in the accompanying consolidated balance sheets consists of the following, all presented net of tax:
		Swap		Available for		Pension		Accumulated
		Agreements		Sale		Obligation		Other
				Investments				Comprehensive
								Loss
		(in thousands)
	Balance at May 30, 2013	$	18	$	-10	$	-3,836	$	-3,828
	Other comprehensive loss before reclassifications		-53		-1		-		-54
	Amounts reclassified from accumulated other comprehensive		57		-		-		57
	loss (1)
	Net other comprehensive income (loss)		4		-1		-		3
	Balance at November 28, 2013	$	22	$	-11	$	-3,836	$	-3,825
		Swap		Available for		Pension		Accumulated
		Agreements		Sale		Obligation		Other
				Investments				Comprehensive
								Loss
		(in thousands)
	Balance at May 31, 2012	$	-58	$	-8	$	-4,073	$	-4,139
	Other comprehensive income (loss) before reclassifications		-		-		-		-
	Amounts reclassified from accumulated other comprehensive		34		-		-		34
	loss (1)
	Net other comprehensive income		34		-		-		34
	Balance at November 29, 2012	$	-24	$	-8	$	-4,073	$	-4,105
	(1) Amounts are included in interest expense in the consolidated statements of earnings.
Earnings Per Share	'
	Earnings Per Share – Net earnings per share (EPS) of Common Stock and Class B Common Stock is computed using the two class method. Basic net earnings per share is computed by dividing net earnings by the weighted-average number of common shares outstanding. Diluted net earnings per share is computed by dividing net earnings by the weighted-average number of common shares outstanding, adjusted for the effect of dilutive stock options using the treasury method. Convertible Class B Common Stock is reflected on an if-converted basis. The computation of the diluted net earnings per share of Common Stock assumes the conversion of Class B Common Stock, while the diluted net earnings per share of Class B Common Stock does not assume the conversion of those shares.
	Holders of Common Stock are entitled to cash dividends per share equal to 110% of all dividends declared and paid on each share of Class B Common Stock. As such, the undistributed earnings for each period are allocated based on the proportionate share of entitled cash dividends. The computation of diluted net earnings per share of Common Stock assumes the conversion of Class B Common Stock and, as such, the undistributed earnings are equal to net earnings for that computation.
	The following table illustrates the computation of Common Stock and Class B Common Stock basic and diluted net earnings per share for net earnings and provides a reconciliation of the number of weighted-average basic and diluted shares outstanding:
		13 Weeks		13 Weeks		26 Weeks		26 Weeks
		Ended		Ended		Ended		Ended
		November 28,		November 29,		November 28,		November 29,
		2013		2012		2013		2012
		(in thousands, except per share data)
	Numerator:
	Net earnings attributable to The Marcus	$	3,245	$	4,724	$	16,676	$	15,403
	Corporation
	Denominator:
	Denominator for basic EPS		27,059		28,139		27,065		28,530
	Effect of dilutive employee stock options		71		9		43		19
	Denominator for diluted EPS		27,130		28,148		27,108		28,549
	Net earnings per share – basic:
	Common Stock	$	0.12	$	0.17	$	0.64	$	0.56
	Class B Common Stock	$	0.11	$	0.16	$	0.58	$	0.52
	Net earnings per share – diluted:
	Common Stock	$	0.12	$	0.17	$	0.62	$	0.54
	Class B Common Stock	$	0.11	$	0.16	$	0.58	$	0.52
Equity	'
	Equity – Activity impacting total shareholders’ equity attributable to The Marcus Corporation and noncontrolling interests for the 26 weeks ended November 28, 2013 and November 29, 2012 was as follows:
		Total		Noncontrolling
		Shareholders’		Interests
		Equity
		Attributable to
		The Marcus
		Corporation
		(in thousands)
	Balance at May 30, 2013	$	306,702	$	9,994
	Net earnings attributable to The Marcus Corporation		16,676		–
	Net loss attributable to noncontrolling interests		–		-348
	Distributions to noncontrolling interests		–		-1,059
	Cash dividends		-4,466		–
	Exercise of stock options		744		–
	Treasury stock transactions, except for stock options		-1,035		–
	Share-based compensation		1,036		–
	Other		85		–
	Other comprehensive income, net of tax		3		–
	Balance at November 28, 2013	$	319,745	$	8,587
		Total Shareholders Equity
		Attributable to		Noncontrolling
		The Marcus Corporation		Interests
		(in thousands)
	Balance at June 1, 2012	$	343,789	$	-
	Net earnings attributable to The Marcus Corporation		15,403		-
	Net earnings attributable to noncontrolling interests		-		63
	Cash dividends		-4,688		-
	Exercise of stock options		892		-
	Purchase of treasury stock		-19,397		-
	Reissuance of treasury stock		149
	Share-based compensation		947		-
	Other		-		213
	Equity contribution		-		4,000
	Other comprehensive income, net of tax		34		-
	Balance at November 29, 2012	$	337,129	$	4,276
Fair Value Measurements	'
	Fair Value Measurements – Certain financial assets and liabilities are recorded at fair value in the consolidated financial statements. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. A fair value measurement assumes that a transaction to sell an asset or transfer a liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability.
	The Company’s assets and liabilities measured at fair value are classified in one of the following categories:
	Level 1 – Assets or liabilities for which fair value is based on quoted prices in active markets for identical instruments as of the reporting date. At November 28, 2013 and May 30, 2013, the Company’s $70,000 and $71,000, respectively, of available for sale securities were valued using Level 1 pricing inputs and were included in other current assets.
	Level 2 – Assets or liabilities for which fair value is based on pricing inputs that were either directly or indirectly observable as of the reporting date. At November 28, 2013 and May 30, 2013, respectively, the $35,000 and $30,000 asset related to the Company’s interest rate swap contract was valued using Level 2 pricing inputs. At November 28, 2013, the Company’s investment in a hotel joint venture was valued using Level 2 pricing inputs, resulting in a loss on disposition of property, equipment and other assets of $750,000.
	Level 3 – Assets or liabilities for which fair value is based on valuation models with significant unobservable pricing inputs and which result in the use of management estimates. At November 28, 2013 and May 30, 2013, none of the Company’s fair value measurements were valued using Level 3 pricing inputs.
Defined Benefit Plan	'
	Defined Benefit Plan – The components of the net periodic pension cost of the Company’s unfunded nonqualified, defined-benefit plan are as follows:
		13 Weeks		13 Weeks		26 Weeks		26 Weeks
		Ended		Ended		Ended		Ended
		November 28,		November 29,		November 28,		November 29,
		2013		2012		2013		2012
		(in thousands)
	Service cost	$	175	$	178	$	351	$	356
	Interest cost		294		275		587		550
	Net amortization of prior service		67		72		134		143
	cost and actuarial loss
	Net periodic pension cost	$	536	$	525	$	1,072	$	1,049
Reclassifications	'
	Reclassifications – Certain reclassifications have been made to the prior year’s financial statements to conform to the current year’s presentation.

General_Tables

General (Tables)	6 Months Ended
	Nov. 28, 2013
General [Abstract]	'
Schedule of Accumulated Other Comprehensive Income (Loss)	'
	Accumulated other comprehensive loss presented in the accompanying consolidated balance sheets consists of the following, all presented net of tax:
		Swap		Available for		Pension		Accumulated
		Agreements		Sale		Obligation		Other
				Investments				Comprehensive
								Loss
		(in thousands)
	Balance at May 30, 2013	$	18	$	-10	$	-3,836	$	-3,828
	Other comprehensive loss before reclassifications		-53		-1		-		-54
	Amounts reclassified from accumulated other comprehensive		57		-		-		57
	loss (1)
	Net other comprehensive income (loss)		4		-1		-		3
	Balance at November 28, 2013	$	22	$	-11	$	-3,836	$	-3,825
		Swap		Available for		Pension		Accumulated
		Agreements		Sale		Obligation		Other
				Investments				Comprehensive
								Loss
		(in thousands)
	Balance at May 31, 2012	$	-58	$	-8	$	-4,073	$	-4,139
	Other comprehensive income (loss) before reclassifications		-		-		-		-
	Amounts reclassified from accumulated other comprehensive		34		-		-		34
	loss (1)
	Net other comprehensive income		34		-		-		34
	Balance at November 29, 2012	$	-24	$	-8	$	-4,073	$	-4,105
	(1) Amounts are included in interest expense in the consolidated statements of earnings.
Schedule of Earnings Per Share, Basic and Diluted	'
	The following table illustrates the computation of Common Stock and Class B Common Stock basic and diluted net earnings per share for net earnings and provides a reconciliation of the number of weighted-average basic and diluted shares outstanding:
		13 Weeks		13 Weeks		26 Weeks		26 Weeks
		Ended		Ended		Ended		Ended
		November 28,		November 29,		November 28,		November 29,
		2013		2012		2013		2012
		(in thousands, except per share data)
	Numerator:
	Net earnings attributable to The Marcus	$	3,245	$	4,724	$	16,676	$	15,403
	Corporation
	Denominator:
	Denominator for basic EPS		27,059		28,139		27,065		28,530
	Effect of dilutive employee stock options		71		9		43		19
	Denominator for diluted EPS		27,130		28,148		27,108		28,549
	Net earnings per share – basic:
	Common Stock	$	0.12	$	0.17	$	0.64	$	0.56
	Class B Common Stock	$	0.11	$	0.16	$	0.58	$	0.52
	Net earnings per share – diluted:
	Common Stock	$	0.12	$	0.17	$	0.62	$	0.54
	Class B Common Stock	$	0.11	$	0.16	$	0.58	$	0.52
Components of Shareholders' Equity Activity Attributable to The Marcus Corporation and Noncontrolling Interests	'
	Activity impacting total shareholders’ equity attributable to The Marcus Corporation and noncontrolling interests for the 26 weeks ended November 28, 2013 and November 29, 2012 was as follows:
		Total		Noncontrolling
		Shareholders’		Interests
		Equity
		Attributable to
		The Marcus
		Corporation
		(in thousands)
	Balance at May 30, 2013	$	306,702	$	9,994
	Net earnings attributable to The Marcus Corporation		16,676		–
	Net loss attributable to noncontrolling interests		–		-348
	Distributions to noncontrolling interests		–		-1,059
	Cash dividends		-4,466		–
	Exercise of stock options		744		–
	Treasury stock transactions, except for stock options		-1,035		–
	Share-based compensation		1,036		–
	Other		85		–
	Other comprehensive income, net of tax		3		–
	Balance at November 28, 2013	$	319,745	$	8,587
		Total Shareholders Equity
		Attributable to		Noncontrolling
		The Marcus Corporation		Interests
		(in thousands)
	Balance at June 1, 2012	$	343,789	$	-
	Net earnings attributable to The Marcus Corporation		15,403		-
	Net earnings attributable to noncontrolling interests		-		63
	Cash dividends		-4,688		-
	Exercise of stock options		892		-
	Purchase of treasury stock		-19,397		-
	Reissuance of treasury stock		149
	Share-based compensation		947		-
	Other		-		213
	Equity contribution		-		4,000
	Other comprehensive income, net of tax		34		-
	Balance at November 29, 2012	$	337,129	$	4,276
Schedule of Net Benefit Costs	'
	The components of the net periodic pension cost of the Company’s unfunded nonqualified, defined-benefit plan are as follows:
		13 Weeks		13 Weeks		26 Weeks		26 Weeks
		Ended		Ended		Ended		Ended
		November 28,		November 29,		November 28,		November 29,
		2013		2012		2013		2012
		(in thousands)
	Service cost	$	175	$	178	$	351	$	356
	Interest cost		294		275		587		550
	Net amortization of prior service		67		72		134		143
	cost and actuarial loss
	Net periodic pension cost	$	536	$	525	$	1,072	$	1,049

Business_Segment_Information_T

Business Segment Information (Tables)	6 Months Ended
	Nov. 28, 2013
Business Segment Information [Abstract]	'
Schedule of Segment Reporting Information, by Segment	'
	Following is a summary of business segment information for the 13 and 26 weeks ended November 28, 2013 and November 29, 2012 (in thousands):
	13 Weeks Ended	Theatres		Hotels/		Corporate		Total
	November 28, 2013			Resorts		Items
	Revenues	$	46,772	$	53,704	$	112	$	100,588
	Operating income (loss)		5,307		7,045		-3,542		8,810
	Depreciation and amortization		4,147		4,169		141		8,457
	13 Weeks Ended	Theatres		Hotels/		Corporate		Total
	November 29, 2012			Resorts		Items
	Revenues	$	50,013	$	50,447	$	173	$	100,633
	Operating income (loss)		8,720		4,819		-3,822		9,717
	Depreciation and amortization		4,278		4,180		128		8,586
	26 Weeks Ended	Theatres		Hotels/		Corporate		Total
	November 28, 2013			Resorts		Items
	Revenues	$	115,884	$	113,514	$	222	$	229,620
	Operating income (loss)		22,220		17,943		-7,006		33,157
	Depreciation and amortization		8,133		8,350		301		16,784
	26 Weeks Ended	Theatres		Hotels/		Corporate		Total
	November 29, 2012			Resorts		Items
	Revenues	$	112,365	$	105,886	$	321	$	218,572
	Operating income (loss)		21,998		15,052		-6,878		30,172
	Depreciation and amortization		8,488		8,156		255		16,899

General_Details

General (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Nov. 28, 2013	Nov. 29, 2012	Nov. 28, 2013		Nov. 29, 2012
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]	'	'	'		'
Balance, Swap Agreements	'	'	$18		($58)
Other comprehensive income (loss) before reclassifications, Swap Agreements	'	'	-53		0
Amounts reclassified from accumulated other comprehensive loss, Swap Agreements	'	'	57	[1]	34	[1]
Net other comprehensive income (loss), Swap Agreements	'	'	4		34
Balance, Swap Agreements	22	-24	22		-24
Balance, Available for Sale Investments	'	'	-10		-8
Other comprehensive income (loss) before reclassifications, Available for Sale Investments	'	'	-1		0
Amounts reclassified from accumulated other comprehensive loss, Available for Sale Investments	'	'	0	[1]	0	[1]
Net other comprehensive income (loss), Available for Sale Investments	0	0	-1		0
Balance, Available for Sale Investments	-11	-8	-11		-8
Balance, Pension Obligation	'	'	-3,836		-4,073
Other comprehensive income (loss) before reclassifications, Pension Obligation	'	'	0		0
Amounts reclassified from accumulated other comprehensive loss, Pension Obligation	'	'	0	[1]	0	[1]
Net other comprehensive income (loss), Pension Obligation	'	'	0		0
Balance, Pension Obligation	-3,836	-4,073	-3,836		-4,073
Balance, Accumulated Other Comprehensive Loss	'	'	-3,828		-4,139
Other comprehensive income (loss) before reclassifications, Accumulated Other Comprehensive Loss	'	'	-54		0
Amounts reclassified from accumulated other comprehensive loss, Accumulated Other Comprehensive Loss	'	'	57	[1]	34	[1]
Net other comprehensive income (loss), Accumulated Other Comprehensive Loss	-264	17	3		34
Balance, Accumulated Other Comprehensive Loss	($3,825)	($4,105)	($3,825)		($4,105)
[1]	Amounts are included in interest expense in the consolidated statements of earnings.

General_Details_1

General (Details 1) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Nov. 28, 2013	Nov. 29, 2012	Nov. 28, 2013	Nov. 29, 2012
Numerator:	'	'	'	'
Net earnings attributable to The Marcus Corporation	$3,245	$4,724	$16,676	$15,403
Denominator:	'	'	'	'
Denominator for basic EPS	27,059	28,139	27,065	28,530
Effect of dilutive employee stock options	71	9	43	19
Denominator for diluted EPS	27,130	28,148	27,108	28,549
Common Stock [Member]	'	'	'	'
Net earnings per share - basic:	'	'	'	'
Common Stock	$0.12	$0.17	$0.64	$0.56
Net earnings per share - diluted:	'	'	'	'
Common Stock	$0.12	$0.17	$0.62	$0.54
Class B Common Stock [Member]	'	'	'	'
Net earnings per share - basic:	'	'	'	'
Common Stock	$0.11	$0.16	$0.58	$0.52
Net earnings per share - diluted:	'	'	'	'
Common Stock	$0.11	$0.16	$0.58	$0.52

General_Details_2

General (Details 2) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Nov. 28, 2013	Nov. 29, 2012	Nov. 28, 2013	Nov. 29, 2012
Total Shareholdersb Equity Attributable to The Marcus Corporation	'	'	'	'
Balance	'	'	$306,702	$343,789
Net earnings attributable to The Marcus Corporation	3,245	4,724	16,676	15,403
Cash dividends	'	'	-4,466	-4,688
Exercise of stock options	'	'	744	892
Treasury stock transactions, except for stock options	'	'	-1,035	-19,248
Purchase of treasury stock	'	'	'	-19,397
Reissuance of treasury stock	'	'	'	149
Share-based compensation	'	'	1,036	947
Other	'	'	85	0
Other comprehensive income, net of tax	-264	17	3	34
Balance	319,745	337,129	319,745	337,129
Noncontrolling Interests	'	'	'	'
Balance	'	'	9,994	0
Net loss attributable to noncontrolling interests	'	'	-348	63
Distributions to noncontrolling interests	'	'	-1,059	0
Other	'	'	'	213
Equity contribution	'	'	'	4,000
Balance	$8,587	$4,276	$8,587	$4,276

General_Details_3

General (Details 3) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Nov. 28, 2013	Nov. 29, 2012	Nov. 28, 2013	Nov. 29, 2012
Service cost	$175	$178	$351	$356
Interest cost	294	275	587	550
Net amortization of prior service cost and actuarial loss	67	72	134	143
Net periodic pension cost	$536	$525	$1,072	$1,049

General_Details_Textual

General (Details Textual) (USD $)	3 Months Ended		6 Months Ended				3 Months Ended
	Nov. 28, 2013	Nov. 29, 2012	Nov. 28, 2013	Nov. 29, 2012	Nov. 28, 2013	30-May-13	Nov. 28, 2013	30-May-13
					Fair Value, Inputs, Level 1 [Member]	Fair Value, Inputs, Level 1 [Member]	Fair Value, Inputs, Level 2 [Member]	Fair Value, Inputs, Level 2 [Member]
Depreciation	$8,332,000	$8,533,000	$16,539,000	$16,792,000	'	'	'	'
Percentage Of Cash Dividends	'	'	110.00%	'	'	'	'	'
Available-for-sale Securities, Fair Value Disclosure	'	'	'	'	70,000	71,000	'	'
Interest Rate Fair Value Hedge Asset at Fair Value	'	'	'	'	'	'	35,000	30,000
Impairment of Long-Lived Assets Held-for-use	'	'	'	417,000	'	'	'	'
Gain (Loss) on Disposition of Assets	'	'	($772,000)	$26,000	'	'	$750,000	'

LongTerm_Debt_Details_Textual

Long-Term Debt (Details Textual) (USD $)

3 Months Ended

6 Months Ended

6 Months Ended

Nov. 28, 2013

Nov. 29, 2012

Nov. 28, 2013

Nov. 28, 2013

Nov. 29, 2012

Feb. 28, 2013

Feb. 29, 2008

Nov. 28, 2013

30-May-13

Nov. 28, 2013

Mar. 19, 2008

Nov. 28, 2013

Swap [Member]

Swap [Member]

Subsequent Event [Member]

Cash Flow Hedging [Member]

Interest Rate Swap [Member]

Long Term Assets [Member]

Long Term Assets [Member]

Senior Notes [Member]

Derivative Instruments, Loss Reclassified from Accumulated OCI into Income, Effective Portion

'

$28,000

'

'

$57,000

'

'

'

'

'

'

'

Derivative Instruments Loss Reclassified From Accumulated Oci Into Income Effective Portion Net Of Tax

'

17,000

'

'

34,000

'

'

'

'

'

'

'

Derivative Fair Value Net Of Tax

'

'

'

'

'

'

'

'

'

'

338,000

'

Derivative Liability, Fair Value, Gross Liability

'

'

'

'

'

'

'

'

'

'

567,000

'

Derivative, Description of Variable Rate Basis

'

'

'one-month LIBOR

'

'

'

'

'

'

'

'

'

Derivative, Variable Interest Rate

'

'

'

'

'

'

'

'

'

'

'

0.19%

Derivative, Fixed Interest Rate

0.96%

'

0.96%

0.96%

'

'

'

'

'

'

3.49%

'

Derivative, Amount of Hedged Item

'

'

'

'

'

25,000,000

25,000,000

'

'

'

'

'

Derivative, Notional Amount

'

'

'

'

'

'

'

25,000,000

'

'

'

'

Notes Issued

'

'

'

'

'

'

'

'

'

50,000,000

'

'

Debt Instrument, Interest Rate, Stated Percentage

'

'

'

'

'

'

'

'

'

4.02%

'

'

Debt Instrument, Annual Principal Payment

'

'

'

'

'

'

'

'

'

10,000,000

'

'

Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax

-438,000

'

'

5,000

'

'

'

'

'

'

'

'

Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax

-264,000

0

'

4,000

0

'

'

'

'

'

'

'

Derivative, Fair Value, Net, Total

'

'

'

'

'

'

'

$35,000

$30,000

'

'

'

Capital_Lease_Obligation_Detai

Capital Lease Obligation (Details Textual) (USD $)	3 Months Ended
	Nov. 28, 2013	Nov. 28, 2013	Nov. 28, 2013	30-May-13
		Furniture and Fixtures [Member]	Digital Systems [Member]	Digital Systems [Member]
Capital Leased Assets, Number of Units	642	'	'	'
Term Of Licensing Agreement	'10 years	'	'	'
Capital Leases, Balance Sheet, Assets by Major Class, Net	'	$45,510,000	'	'
Finite-Lived Intangible Assets, Accumulated Amortization	'	'	9,718,000	7,441,000
Commitment Minimum Lease Payments	6,163,000	'	'	'
Payments Obligation Reduced Amount	$4,712,000	'	'	'
Expect Period Of Payments Obligation	'12	'	'	'

Income_Taxes_Details_Textual

Income Taxes (Details Textual)	3 Months Ended		6 Months Ended
	Nov. 28, 2013	Nov. 29, 2012	Nov. 28, 2013	Nov. 29, 2012
Effective Income Tax Rate	38.40%	36.00%	39.90%	40.20%

Business_Segment_Information_D

Business Segment Information (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Nov. 28, 2013	Nov. 29, 2012	Nov. 28, 2013	Nov. 29, 2012
Revenues	$100,588	$100,633	$229,620	$218,572
Operating income (loss)	8,810	9,717	33,157	30,172
Depreciation and amortization	8,457	8,586	16,784	16,899
Theatres [Member]	'	'	'	'
Revenues	46,772	50,013	115,884	112,365
Operating income (loss)	5,307	8,720	22,220	21,998
Depreciation and amortization	4,147	4,278	8,133	8,488
Hotels/Resorts [Member]	'	'	'	'
Revenues	53,704	50,447	113,514	105,886
Operating income (loss)	7,045	4,819	17,943	15,052
Depreciation and amortization	4,169	4,180	8,350	8,156
Corporate Items [Member]	'	'	'	'
Revenues	112	173	222	321
Operating income (loss)	-3,542	-3,822	-7,006	-6,878
Depreciation and amortization	$141	$128	$301	$255