The Marcus Corporation (MCS) 10-Q 8 Apr 14 2014 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Feb. 27, 2014	Mar. 31, 2014	Mar. 31, 2014
		Common Stock [Member]	Class B Common Stock [Member]
Document Information [Line Items]	'	'	'
Document Type	'10-Q	'	'
Amendment Flag	'false	'	'
Document Period End Date	27-Feb-14	'	'
Document Fiscal Year Focus	'2014	'	'
Document Fiscal Period Focus	'Q3	'	'
Trading Symbol	'MCS	'	'
Entity Registrant Name	'MARCUS CORP	'	'
Entity Central Index Key	'0000062234	'	'
Current Fiscal Year End Date	'--05-30	'	'
Entity Filer Category	'Accelerated Filer	'	'
Entity Common Stock, Shares Outstanding	'	18,313,219	8,731,786

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Feb. 27, 2014	30-May-13
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$4,260	$10,158
Restricted cash	7,769	7,895
Accounts and notes receivable, net of reserves of $1,491 and $1,324, respectively	10,665	8,568
Refundable income taxes	0	255
Deferred income taxes	2,929	2,877
Other current assets	5,787	6,384
Total current assets	31,410	36,137
Property and equipment:	'	'
Land and improvements	95,182	95,295
Buildings and improvements	590,049	575,166
Leasehold improvements	61,847	61,726
Furniture, fixtures and equipment	256,423	250,203
Construction in progress	15,804	11,414
Total property and equipment	1,019,305	993,804
Less accumulated depreciation and amortization	391,460	368,047
Net property and equipment	627,845	625,757
Other assets:	'	'
Investments in joint ventures	1,971	2,713
Goodwill	43,893	43,997
Condominium units	3,508	3,508
Other	34,838	34,584
Total other assets	84,210	84,802
TOTAL ASSETS	743,465	746,696
Current liabilities:	'	'
Accounts payable	20,105	25,330
Income taxes	2,207	0
Taxes other than income taxes	14,406	14,000
Accrued compensation	9,962	10,940
Other accrued liabilities	33,667	25,183
Current portion of capital lease obligation	4,792	4,562
Current maturities of long-term debt	32,472	11,193
Total current liabilities	117,611	91,208
Capital lease obligation	24,615	28,241
Long-term debt	200,418	231,580
Deferred income taxes	39,801	43,516
Deferred compensation and other	36,145	35,455
Equity:	'	'
Preferred Stock, $1 par; authorized 1,000,000 shares; none issued	0	0
Common Stock	22,458	22,433
Capital in excess of par	53,089	51,979
Retained earnings	292,594	278,536
Accumulated other comprehensive loss	-3,792	-3,828
Stockholders' Equity before Treasury Stock	373,081	357,877
Less cost of Common Stock in treasury (4,254,171 shares at February 27, 2014 and 4,117,217 shares at May 30, 2013)	-52,994	-51,175
Total shareholders' equity attributable to The Marcus Corporation	320,087	306,702
Noncontrolling interests	4,788	9,994
Total equity	324,875	316,696
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	743,465	746,696
Class B Common Stock [Member]	'	'
Equity:	'	'
Common Stock	$8,732	$8,757

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Feb. 27, 2014	30-May-13
In Thousands, except Share data, unless otherwise specified
Accounts and notes receivable, reserves	$1,491	$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	4,254,171	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	22,457,727	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	8,731,786	8,757,039
Common Stock, outstanding	8,731,786	8,757,039

Consolidated_Statements_of_Ear

Consolidated Statements of Earnings (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Feb. 27, 2014	Feb. 28, 2013	Feb. 27, 2014	Feb. 28, 2013
Revenues:	'	'	'	'
Theatre admissions	$40,873	$32,961	$110,955	$102,099
Rooms	19,040	18,581	80,158	75,125
Theatre concessions	23,508	17,496	63,073	55,017
Food and beverage	13,730	12,699	44,806	42,358
Other revenues	12,694	11,937	40,473	37,647
Total revenues	109,845	93,674	339,465	312,246
Costs and expenses:	'	'	'	'
Theatre operations	35,923	28,543	96,007	86,807
Rooms	9,570	9,057	30,422	28,204
Theatre concessions	6,472	4,972	17,378	14,932
Food and beverage	11,823	10,951	34,860	32,236
Advertising and marketing	5,805	5,583	19,218	18,090
Administrative	11,978	11,825	35,348	34,888
Depreciation and amortization	8,284	8,591	25,068	25,490
Rent	2,139	2,077	6,379	6,308
Property taxes	4,142	3,860	11,316	11,015
Other operating expenses	8,048	7,821	24,651	23,293
Impairment charge	0	618	0	1,035
Total costs and expenses	104,184	93,898	300,647	282,298
Operating income (loss)	5,661	-224	38,818	29,948
Other income (expense):	'	'	'	'
Investment income	389	258	409	301
Interest expense	-2,585	-2,464	-7,563	-6,855
Extinguishment of debt	0	6,008	0	6,008
Loss on disposition of property, equipment and other assets	-193	-315	-965	-289
Equity losses from unconsolidated joint ventures, net	-164	-295	-193	-318
Nonoperating Income (Expense), Total	-2,553	3,192	-8,312	-1,153
Earnings before income taxes	3,108	2,968	30,506	28,795
Income taxes (benefit)	2,835	-1,310	13,905	9,051
Net earnings	273	4,278	16,601	19,744
Net earnings (loss) attributable to noncontrolling interests	-3,798	5,650	-4,146	5,713
Net earnings (loss) attributable to The Marcus Corporation	$4,071	($1,372)	$20,747	$14,031
Net earnings (loss) per share - basic:	'	'	'	'
Common Stock	$0.16	($0.05)	$0.79	$0.56
Net earnings (loss) per share - diluted:	'	'	'	'
Common Stock	$0.15	($0.05)	$0.77	$0.50
Dividends per share:	'	'	'	'
Common Stock	$0.09	$1.17	$0.26	$1.34
Common Stock [Member]	'	'	'	'
Net earnings (loss) per share - basic:	'	'	'	'
Common Stock	$0.16	($0.05)	$0.79	$0.56
Net earnings (loss) per share - diluted:	'	'	'	'
Common Stock	$0.15	($0.05)	$0.77	$0.50
Common Class B [Member]	'	'	'	'
Net earnings (loss) per share - basic:	'	'	'	'
Common Stock	$0.14	($0.05)	$0.72	$0.48
Net earnings (loss) per share - diluted:	'	'	'	'
Common Stock	$0.14	($0.05)	$0.72	$0.48
Dividends per share:	'	'	'	'
Common Stock	$0.08	$1.06	$0.23	$1.22

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Feb. 27, 2014	Feb. 28, 2013	Feb. 27, 2014	Feb. 28, 2013
Net earnings	$273	$4,278	$16,601	$19,744
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 $34, respectively	0	17	0	51
Change in fair value of interest rate swap, net of tax effect of $23, $24, $0 and $0, respectively	33	0	37	0
Other comprehensive income	33	17	36	51
Comprehensive income	306	4,295	16,637	19,795
Comprehensive income (loss) attributable to noncontrolling Interests	-3,798	5,650	-4,146	5,713
Comprehensive income (loss) attributable to The Marcus Corporation	$4,104	($1,355)	$20,783	$14,082

Consolidated_Statements_of_Com1

Consolidated Statements of Comprehensive Income (Parenthetical) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Feb. 27, 2014	Feb. 28, 2013	Feb. 27, 2014	Feb. 28, 2013
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	34
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Tax, Total	$23	$0	$24	$0

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Feb. 27, 2014	Feb. 28, 2013
OPERATING ACTIVITIES:	'	'
Net earnings	$16,601	$19,744
Adjustments to reconcile net earnings to net cash provided by operating activities:	'	'
Extinguishment of debt	0	-6,008
Losses on investments in joint ventures	193	318
Distribution from joint venture	0	120
Loss on disposition of property, equipment and other assets	965	289
Impairment charge	0	1,035
Amortization of loss on swap agreement	0	85
Amortization of favorable lease right	250	250
Depreciation and amortization	25,068	25,490
Stock compensation expense	1,380	1,333
Deferred income taxes	-3,686	259
Deferred compensation and other	690	-178
Changes in operating assets and liabilities:	'	'
Accounts and notes receivable	-2,083	325
Other current assets	943	731
Accounts payable	-3,535	-774
Income taxes	2,548	-72
Taxes other than income taxes	406	-351
Accrued compensation	-978	-3,747
Other accrued liabilities	8,484	3,401
Total adjustments	30,645	22,506
Net cash provided by operating activities	47,246	42,250
INVESTING ACTIVITIES:	'	'
Capital expenditures	-33,145	-14,635
Proceeds from disposals of property, equipment and other assets	1,876	104
Decrease (increase) in restricted cash	126	-716
Increase in other assets	-552	-2,984
Purchase of interest in joint venture	0	-444
Contribution to joint venture	-1,135	0
Cash advanced to joint venture	-231	-30
Net cash used in investing activities	-33,061	-18,705
FINANCING ACTIVITIES:	'	'
Proceeds from issuance of long-term debt	76,500	231,100
Principal payments on long-term debt	-86,383	-198,011
Debt issuance costs	-276	0
Equity transactions:	'	'
Treasury stock transactions, except for stock options	-3,497	-19,889
Exercise of stock options	1,323	1,476
Dividends paid	-6,690	-35,615
Distributions to noncontrolling interest	-1,060	0
Net cash used in financing activities	-20,083	-20,939
Net increase (decrease) in cash and cash equivalents	-5,898	2,606
Cash and cash equivalents at beginning of period	10,158	6,020
Cash and cash equivalents at end of period	4,260	8,626
Supplemental Information:	'	'
Interest paid, net of amounts capitalized	6,259	5,355
Income taxes paid	$14,786	$10,186

General

General	9 Months Ended
	Feb. 27, 2014
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 39 weeks ended February 27, 2014 and February 28, 2013 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 February 27, 2014, 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 $8,160,000 and $24,699,000 for the 13 and 39 weeks ended February 27, 2014, respectively, and $8,439,000 and $25,231,000 for the 13 and 39 weeks ended February 28, 2013, 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 February 27, 2014 and February 28, 2013 and determined that there was no significant impact on the Company’s results of operations, other than impairment losses recorded in fiscal 2013 related to a theatre that closed during the second quarter of fiscal 2013 and a budget-oriented theatre that was offered for sale during the third quarter of fiscal 2013. The company determined that the fair value of these theatres, measured using Level 3 pricing inputs, was less than their carrying values, and recorded pre-tax impairment losses of $417,000 and $618,000 during the second and third quarters of fiscal 2013, respectively.
	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		Pension		Accumulated
		Agreements		for Sale		Obligation		Other
				Investments				Comprehensive
								Loss
		(in thousands)
	Balance at May 30, 2013	$	18	$	-10	$	-3,836	$	-3,828
	Other comprehensive loss before reclassifications		-50		-1		-		-51
	Amounts reclassified from accumulated other comprehensive loss (1)		87		-		-		87
	Net other comprehensive income (loss)		37		-1		-		36
	Balance at February 27, 2014	$	55	$	-11	$	-3,836	$	-3,792
		Swap		Available		Pension		Accumulated
		Agreements		for 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 loss (1)		51		-		-		51
	Net other comprehensive income		51		-		-		51
	Balance at February 28, 2013	$	-7	$	-8	$	-4,073	$	-4,088
	(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		39 Weeks		39 Weeks
		Ended		Ended		Ended		Ended
		February 27,		February 28,		February 27,		February 28,
		2014		2013		2014		2013
		(in thousands, except per share data)
	Numerator:
	Net earnings (loss) attributable to The Marcus Corporation	$	4,071	$	-1,372	$	20,747	$	14,031
	Denominator:
	Denominator for basic EPS		26,986		27,254		27,039		28,105
	Effect of dilutive employee stock options		50		20		44		19
	Denominator for diluted EPS		27,036		27,274		27,083		28,124
	Net earnings (loss) per share – basic:
	Common Stock	$	0.16	$	-0.05	$	0.79	$	0.56
	Class B Common Stock	$	0.14	$	-0.05	$	0.72	$	0.48
	Net earnings (loss) per share – diluted:
	Common Stock	$	0.15	$	-0.05	$	0.77	$	0.5
	Class B Common Stock	$	0.14	$	-0.05	$	0.72	$	0.48
	Equity – Activity impacting total shareholders’ equity attributable to The Marcus Corporation and noncontrolling interests for the 39 weeks ended February 27, 2014 and February 28, 2013 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		20,747		–
	Net loss attributable to noncontrolling interests		–		-4,146
	Distributions to noncontrolling interests		–		-1,060
	Cash dividends		-6,690		–
	Exercise of stock options		1,323		–
	Treasury stock transactions, except for stock options		-3,497		–
	Share-based compensation		1,380		–
Other		86		–
Other comprehensive income, net of tax		36		–
Balance at February 27, 2014	$	320,087	$	4,788
	Total		Noncontrolling
	Shareholders’		Interests
	Equity
	Attributable to
	The Marcus
	Corporation
	(in thousands)
Balance at June 1, 2012	$	343,789	$	–
Net earnings attributable to The Marcus Corporation		14,031		–
Net earnings attributable to noncontrolling interests		–		5,713
Cash dividends		-35,615		–
Exercise of stock options		1,476		–
Treasury stock transactions, except for stock options		-19,889		–
Share-based compensation		1,333		–
Other		–		170
Equity contribution		–		4,000
Other comprehensive income, net of tax		51		–
Balance at February 28, 2013	$	305,176	$	9,883
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 February 27, 2014 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 February 27, 2014 and May 30, 2013, respectively, the $90,000 and $30,000 asset related to the Company’s interest rate swap contract was valued using Level 2 pricing inputs.
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 February 27, 2014 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		39 Weeks		39 Weeks
	Ended		Ended		Ended		Ended
	February 27,		February 28,		February 27,		February 28,
	2014		2013		2014		2013
	(in thousands)
Service cost	$	176	$	178	$	527	$	534
Interest cost		293		274		880		824
Net amortization of prior service cost and actuarial loss		67		72		201		215
Net periodic pension cost	$	536	$	524	$	1,608	$	1,573
Reclassifications – Certain reclassifications have been   made to the prior year’s consolidated statement of cash flows within certain captions to conform with the presentation of extinguishment of debt as presented on the prior year consolidated statement of earnings. There were no changes to total cash flows provided by operating activities.

LongTerm_Debt

Long-Term Debt	9 Months Ended
	Feb. 27, 2014
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 repay $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.
	During the third quarter of fiscal 2013, the Company refinanced the debt related to the Skirvin Hilton hotel in Oklahoma City (the Company owns a 60% interest in this hotel). In conjunction with that refinancing, approximately $9,753,000 of debt originally issued as part of a new markets tax credit structure was cancelled in December 2012 after certain time-related conditions related to the tax credits were met. As a result, the Company recognized income from the extinguishment of debt of $6,008,000 during the third quarter of fiscal 2013, representing cancellation of the $9,753,000 debt less approximately $3,745,000 of deferred fees related to the issuance of the debt. This extinguishment of debt income did not impact the Company’s reported net earnings attributable to The Marcus Corporation during the fiscal 2013 periods because, pursuant to the Company’s interpretation of the terms of the operating agreement with the Company’s 40% joint venture partner, the Company allocated 100% of this income to the noncontrolling interest. During the fiscal 2014 third quarter, the debt extinguishment income was reallocated due to a recent settlement with the Company’s joint venture partner. Primarily as a result of this settlement, approximately $3,600,000 of the original extinguishment of debt income was reallocated to the Company during the 39 weeks ended February 27, 2014 and recorded as a loss attributable to noncontrolling interests.
	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 February 27, 2014). 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 February 27, 2014, the interest rate swap was considered effective. The increase in fair value of the interest rate swap of $55,000 ($33,000 net of tax) and $60,000 ($37,000 net of tax) was included in other comprehensive loss for the 13 and 39 weeks ended February 27, 2014, respectively. The notional amount of the swap is $25,000,000 and the fair value of the swap was $90,000 and $30,000 as of February 27, 2014 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 39 weeks ended February 28, 2013, the Company reclassified $28,000 ($17,000 net of tax) and $85,000 ($51,000 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	9 Months Ended
	Feb. 27, 2014
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 February 27, 2014, 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 February 27, 2014 and May 30, 2013. Accumulated amortization of the digital systems was $10,857,000 and $7,441,000 as of February 27, 2014 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 $4,792,000 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.

Special_Dividend

Special Dividend	9 Months Ended
	Feb. 27, 2014
Special Dividend [Abstract]	'
Special Dividend	'
	4. Special Dividend
	On December 6, 2012, the company’s Board of directors approved a special cash dividend of $1.00 per share of Common Stock and $0.90909 per share of Class B Common stock, which was paid on December 28, 2012, during the Company’s fiscal 2013 third quarter. The Board also accelerated the next two quarterly cash dividends totaling $0.17 per share of Common Stock and $0.15454 per share of Class B Common Stock that would have been paid in February and May of 2013 to the December payment date. The total combined dividend payment made during the fiscal 2013 third quarter was $30,924,000.

Income_Taxes

Income Taxes	9 Months Ended
	Feb. 27, 2014
Income Taxes [Abstract]	'
Income Taxes	'
	5. Income Taxes
	The Company’s effective income tax rate, adjusted for earnings (losses) from noncontrolling interests, for the 13 and 39 weeks ended February 27, 2014 was 41.1% and 40.1%, respectively, and was 48.8% and 39.2% for the 13 and 39 weeks ended February 28, 2013, 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	9 Months Ended
	Feb. 27, 2014
Business Segment Information [Abstract]	'
Business Segment Information	'
	6. 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 39 weeks ended February 27, 2014 and February 28, 2013 (in thousands):
	13 Weeks Ended	Theatres		Hotels/		Corporate		Total
	February 27, 2014			Resorts		Items
	Revenues	$	67,810	$	41,918	$	117	$	109,845
	Operating income (loss)		13,959		-4,369		-3,929		5,661
	Depreciation and amortization		4,145		4,036		103		8,284
	13 Weeks Ended	Theatres		Hotels/		Corporate		Total
	February 28, 2013			Resorts		Items
	Revenues	$	53,466	$	40,064	$	144	$	93,674
	Operating income (loss)		9,028		-5,948		-3,304		-224
	Depreciation and amortization		4,162		4,277		152		8,591
	39 Weeks Ended	Theatres		Hotels/		Corporate		Total
	February 27, 2014			Resorts		Items
	Revenues	$	183,694	$	155,432	$	339	$	339,465
	Operating income (loss)		36,179		13,574		-10,935		38,818
	Depreciation and amortization		12,278		12,386		404		25,068
	39 Weeks Ended	Theatres		Hotels/		Corporate		Total
	February 28, 2013			Resorts		Items
	Revenues	$	165,831	$	145,950	$	465	$	312,246
	Operating income (loss)		31,026		9,104		-10,182		29,948
	Depreciation and amortization		12,650		12,433		407		25,490

General_Policies

General (Policies)	9 Months Ended
	Feb. 27, 2014
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation – The unaudited consolidated financial statements for the 13 and 39 weeks ended February 27, 2014 and February 28, 2013 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 February 27, 2014, 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 $8,160,000 and $24,699,000 for the 13 and 39 weeks ended February 27, 2014, respectively, and $8,439,000 and $25,231,000 for the 13 and 39 weeks ended February 28, 2013, 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 February 27, 2014 and February 28, 2013 and determined that there was no significant impact on the Company’s results of operations, other than impairment losses recorded in fiscal 2013 related to a theatre that closed during the second quarter of fiscal 2013 and a budget-oriented theatre that was offered for sale during the third quarter of fiscal 2013. The company determined that the fair value of these theatres, measured using Level 3 pricing inputs, was less than their carrying values, and recorded pre-tax impairment losses of $417,000 and $618,000 during the second and third quarters of fiscal 2013, respectively.
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		Pension		Accumulated
		Agreements		for Sale		Obligation		Other
				Investments				Comprehensive
								Loss
		(in thousands)
	Balance at May 30, 2013	$	18	$	-10	$	-3,836	$	-3,828
	Other comprehensive loss before reclassifications		-50		-1		-		-51
	Amounts reclassified from accumulated other comprehensive loss (1)		87		-		-		87
	Net other comprehensive income (loss)		37		-1		-		36
	Balance at February 27, 2014	$	55	$	-11	$	-3,836	$	-3,792
		Swap		Available		Pension		Accumulated
		Agreements		for 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 loss (1)		51		-		-		51
	Net other comprehensive income		51		-		-		51
	Balance at February 28, 2013	$	-7	$	-8	$	-4,073	$	-4,088
	(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		39 Weeks		39 Weeks
		Ended		Ended		Ended		Ended
		February 27,		February 28,		February 27,		February 28,
		2014		2013		2014		2013
		(in thousands, except per share data)
	Numerator:
	Net earnings (loss) attributable to The Marcus Corporation	$	4,071	$	-1,372	$	20,747	$	14,031
	Denominator:
	Denominator for basic EPS		26,986		27,254		27,039		28,105
	Effect of dilutive employee stock options		50		20		44		19
	Denominator for diluted EPS		27,036		27,274		27,083		28,124
	Net earnings (loss) per share – basic:
	Common Stock	$	0.16	$	-0.05	$	0.79	$	0.56
	Class B Common Stock	$	0.14	$	-0.05	$	0.72	$	0.48
	Net earnings (loss) per share – diluted:
	Common Stock	$	0.15	$	-0.05	$	0.77	$	0.5
	Class B Common Stock	$	0.14	$	-0.05	$	0.72	$	0.48
Equity	'
	Equity – Activity impacting total shareholders’ equity attributable to The Marcus Corporation and noncontrolling interests for the 39 weeks ended February 27, 2014 and February 28, 2013 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		20,747		–
	Net loss attributable to noncontrolling interests		–		-4,146
	Distributions to noncontrolling interests		–		-1,060
	Cash dividends		-6,690		–
	Exercise of stock options		1,323		–
	Treasury stock transactions, except for stock options		-3,497		–
	Share-based compensation		1,380		–
	Other		86		–
	Other comprehensive income, net of tax		36		–
	Balance at February 27, 2014	$	320,087	$	4,788
		Total		Noncontrolling
		Shareholders’		Interests
		Equity
		Attributable to
		The Marcus
		Corporation
		(in thousands)
	Balance at June 1, 2012	$	343,789	$	–
	Net earnings attributable to The Marcus Corporation		14,031		–
	Net earnings attributable to noncontrolling interests		–		5,713
	Cash dividends		-35,615		–
	Exercise of stock options		1,476		–
	Treasury stock transactions, except for stock options		-19,889		–
	Share-based compensation		1,333		–
	Other		–		170
	Equity contribution		–		4,000
	Other comprehensive income, net of tax		51		–
	Balance at February 28, 2013	$	305,176	$	9,883
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 February 27, 2014 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 February 27, 2014 and May 30, 2013, respectively, the $90,000 and $30,000 asset related to the Company’s interest rate swap contract was valued using Level 2 pricing inputs.
	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 February 27, 2014 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		39 Weeks		39 Weeks
		Ended		Ended		Ended		Ended
		February 27,		February 28,		February 27,		February 28,
		2014		2013		2014		2013
		(in thousands)
	Service cost	$	176	$	178	$	527	$	534
	Interest cost		293		274		880		824
	Net amortization of prior service cost and actuarial loss		67		72		201		215
	Net periodic pension cost	$	536	$	524	$	1,608	$	1,573
Reclassifications	'
	Reclassifications – Certain reclassifications have been made to the prior year’s consolidated statement of cash flows within certain captions to conform with the presentation of extinguishment of debt as presented on the prior year consolidated statement of earnings. There were no changes to total cash flows provided by operating activities.

General_Tables

General (Tables)	9 Months Ended
	Feb. 27, 2014
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		Pension		Accumulated
		Agreements		for Sale		Obligation		Other
				Investments				Comprehensive
								Loss
		(in thousands)
	Balance at May 30, 2013	$	18	$	-10	$	-3,836	$	-3,828
	Other comprehensive loss before reclassifications		-50		-1		-		-51
	Amounts reclassified from accumulated other comprehensive loss (1)		87		-		-		87
	Net other comprehensive income (loss)		37		-1		-		36
	Balance at February 27, 2014	$	55	$	-11	$	-3,836	$	-3,792
		Swap		Available		Pension		Accumulated
		Agreements		for 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 loss (1)		51		-		-		51
	Net other comprehensive income		51		-		-		51
	Balance at February 28, 2013	$	-7	$	-8	$	-4,073	$	-4,088
	(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		39 Weeks		39 Weeks
		Ended		Ended		Ended		Ended
		February 27,		February 28,		February 27,		February 28,
		2014		2013		2014		2013
		(in thousands, except per share data)
	Numerator:
	Net earnings (loss) attributable to The Marcus Corporation	$	4,071	$	-1,372	$	20,747	$	14,031
	Denominator:
	Denominator for basic EPS		26,986		27,254		27,039		28,105
	Effect of dilutive employee stock options		50		20		44		19
	Denominator for diluted EPS		27,036		27,274		27,083		28,124
	Net earnings (loss) per share – basic:
	Common Stock	$	0.16	$	-0.05	$	0.79	$	0.56
	Class B Common Stock	$	0.14	$	-0.05	$	0.72	$	0.48
	Net earnings (loss) per share – diluted:
	Common Stock	$	0.15	$	-0.05	$	0.77	$	0.5
	Class B Common Stock	$	0.14	$	-0.05	$	0.72	$	0.48
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 39 weeks ended February 27, 2014 and February 28, 2013 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		20,747		–
	Net loss attributable to noncontrolling interests		–		-4,146
	Distributions to noncontrolling interests		–		-1,060
	Cash dividends		-6,690		–
	Exercise of stock options		1,323		–
	Treasury stock transactions, except for stock options		-3,497		–
	Share-based compensation		1,380		–
	Other		86		–
	Other comprehensive income, net of tax		36		–
	Balance at February 27, 2014	$	320,087	$	4,788
		Total		Noncontrolling
		Shareholders’		Interests
		Equity
		Attributable to
		The Marcus
		Corporation
		(in thousands)
	Balance at June 1, 2012	$	343,789	$	–
	Net earnings attributable to The Marcus Corporation		14,031		–
	Net earnings attributable to noncontrolling interests		–		5,713
	Cash dividends		-35,615		–
	Exercise of stock options		1,476		–
	Treasury stock transactions, except for stock options		-19,889		–
	Share-based compensation		1,333		–
	Other		–		170
	Equity contribution		–		4,000
	Other comprehensive income, net of tax		51		–
	Balance at February 28, 2013	$	305,176	$	9,883
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		39 Weeks		39 Weeks
		Ended		Ended		Ended		Ended
		February 27,		February 28,		February 27,		February 28,
		2014		2013		2014		2013
		(in thousands)
	Service cost	$	176	$	178	$	527	$	534
	Interest cost		293		274		880		824
	Net amortization of prior service cost and actuarial loss		67		72		201		215
	Net periodic pension cost	$	536	$	524	$	1,608	$	1,573

Business_Segment_Information_T

Business Segment Information (Tables)	9 Months Ended
	Feb. 27, 2014
Business Segment Information [Abstract]	'
Schedule of Segment Reporting Information, by Segment	'
	Following is a summary of business segment information for the 13 and 39 weeks ended February 27, 2014 and February 28, 2013 (in thousands):
	13 Weeks Ended	Theatres		Hotels/		Corporate		Total
	February 27, 2014			Resorts		Items
	Revenues	$	67,810	$	41,918	$	117	$	109,845
	Operating income (loss)		13,959		-4,369		-3,929		5,661
	Depreciation and amortization		4,145		4,036		103		8,284
	13 Weeks Ended	Theatres		Hotels/		Corporate		Total
	February 28, 2013			Resorts		Items
	Revenues	$	53,466	$	40,064	$	144	$	93,674
	Operating income (loss)		9,028		-5,948		-3,304		-224
	Depreciation and amortization		4,162		4,277		152		8,591
	39 Weeks Ended	Theatres		Hotels/		Corporate		Total
	February 27, 2014			Resorts		Items
	Revenues	$	183,694	$	155,432	$	339	$	339,465
	Operating income (loss)		36,179		13,574		-10,935		38,818
	Depreciation and amortization		12,278		12,386		404		25,068
	39 Weeks Ended	Theatres		Hotels/		Corporate		Total
	February 28, 2013			Resorts		Items
	Revenues	$	165,831	$	145,950	$	465	$	312,246
	Operating income (loss)		31,026		9,104		-10,182		29,948
	Depreciation and amortization		12,650		12,433		407		25,490

General_Details

General (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Feb. 27, 2014	Feb. 28, 2013	Feb. 27, 2014		Feb. 28, 2013
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]	'	'	'		'
Beginning Balance, Swap Agreements	'	'	$18		($58)
Other comprehensive income (loss) before reclassifications, Swap Agreements	'	'	-50		0
Amounts reclassified from accumulated other comprehensive loss, Swap Agreements	'	'	87	[1]	51	[1]
Net other comprehensive income (loss), Swap Agreements	'	'	37		51
Ending Balance, Swap Agreements	55	-7	55		-7
Beginning 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
Ending Balance, Available for Sale Investments	-11	-8	-11		-8
Beginning 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
Ending Balance, Pension Obligation	-3,836	-4,073	-3,836		-4,073
Beginning Balance, Accumulated Other Comprehensive Loss	'	'	-3,828		-4,139
Other comprehensive income (loss) before reclassifications, Accumulated Other Comprehensive Loss	'	'	-51		0
Amounts reclassified from accumulated other comprehensive loss, Accumulated Other Comprehensive Loss	'	'	87	[1]	51	[1]
Net other comprehensive income (loss), Accumulated Other Comprehensive Loss	33	17	36		51
Ending Balance, Accumulated Other Comprehensive Loss	($3,792)	($4,088)	($3,792)		($4,088)
[1]	Amounts are included in interest expense in the consolidated statements of earnings.

General_Details_1

General (Details 1) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Feb. 27, 2014	Feb. 28, 2013	Feb. 27, 2014	Feb. 28, 2013
Numerator:	'	'	'	'
Net earnings (loss) attributable to The Marcus Corporation	$4,071	($1,372)	$20,747	$14,031
Denominator:	'	'	'	'
Denominator for basic EPS	26,986	27,254	27,039	28,105
Effect of dilutive employee stock options	50	20	44	19
Denominator for diluted EPS	27,036	27,274	27,083	28,124
Net earnings (loss) per share - basic:	'	'	'	'
Common Stock	$0.16	($0.05)	$0.79	$0.56
Net earnings per share - diluted:	'	'	'	'
Common Stock	$0.15	($0.05)	$0.77	$0.50
Common Stock [Member]	'	'	'	'
Net earnings (loss) per share - basic:	'	'	'	'
Common Stock	$0.16	($0.05)	$0.79	$0.56
Net earnings per share - diluted:	'	'	'	'
Common Stock	$0.15	($0.05)	$0.77	$0.50
Class B Common Stock [Member]	'	'	'	'
Net earnings (loss) per share - basic:	'	'	'	'
Common Stock	$0.14	($0.05)	$0.72	$0.48
Net earnings per share - diluted:	'	'	'	'
Common Stock	$0.14	($0.05)	$0.72	$0.48

General_Details_2

General (Details 2) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Feb. 27, 2014	Feb. 28, 2013	Feb. 27, 2014	Feb. 28, 2013
Total Shareholders' Equity Attributable to The Marcus Corporation	'	'	'	'
Beginning Balance	'	'	$306,702	$343,789
Net earnings attributable to The Marcus Corporation	4,071	-1,372	20,747	14,031
Cash dividends	'	'	-6,690	-35,615
Exercise of stock options	'	'	1,323	1,476
Treasury stock transactions, except for stock options	'	'	-3,497	-19,889
Share-based compensation	'	'	1,380	1,333
Other	'	'	86	'
Other comprehensive income, net of tax	33	17	36	51
Ending Balance	320,087	305,176	320,087	305,176
Noncontrolling Interests	'	'	'	'
Beginning Balance	'	'	9,994	'
Net earnings (loss) attributable to noncontrolling interests	'	'	-4,146	5,713
Distributions to noncontrolling interests	'	'	-1,060	0
Other	'	'	'	170
Equity contribution	'	'	'	4,000
Ending Balance	$4,788	$9,883	$4,788	$9,883

General_Details_3

General (Details 3) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Feb. 27, 2014	Feb. 28, 2013	Feb. 27, 2014	Feb. 28, 2013
Service cost	$176	$178	$527	$534
Interest cost	293	274	880	824
Net amortization of prior service cost and actuarial loss	67	72	201	215
Net periodic pension cost	$536	$524	$1,608	$1,573

General_Details_Textual

General (Details Textual) (USD $)	3 Months Ended			9 Months Ended
	Feb. 27, 2014	Nov. 28, 2013	Feb. 28, 2013	Feb. 27, 2014	Feb. 28, 2013	Feb. 27, 2014	30-May-13	Feb. 27, 2014	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	$8,160,000	'	$8,439,000	$24,699,000	$25,231,000	'	'	'	'
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	'	'	'	'	'	'	'	90,000	30,000
Impairment of Long-Lived Assets Held-for-use	'	$417,000	$618,000	'	'	'	'	'	'

LongTerm_Debt_Details_Textual

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

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Feb. 27, 2014

Feb. 28, 2013

Feb. 27, 2014

Feb. 28, 2013

Feb. 29, 2008

Feb. 27, 2014

30-May-13

Aug. 29, 2013

Mar. 19, 2008

Feb. 29, 2008

Feb. 27, 2014

Feb. 28, 2013

Feb. 28, 2013

Feb. 27, 2014

Swap [Member]

Swap [Member]

Senior Notes [Member]

Cash Flow Hedging [Member]

Cash Flow Hedging [Member]

Interest Rate Swap [Member]

Interest Rate Swap [Member]

Skirvin Hilton Hotel [Member]

Skirvin Hilton Hotel [Member]

Long Term Assets [Member]

Long Term Assets [Member]

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

'

$28,000

'

$85,000

'

'

'

'

'

'

'

'

'

'

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

'

17,000

'

51,000

'

'

'

'

'

'

'

'

'

'

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

'

'

'

'

'

'

'

'

'

3.49%

0.96%

'

'

'

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

55,000

'

60,000

'

'

'

'

'

'

'

'

'

'

'

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

33,000

0

37,000

0

'

'

'

'

'

'

'

'

'

'

Derivative, Fair Value, Net, Total

'

'

'

'

'

90,000

30,000

'

'

'

'

'

'

'

Debt Instrument, Maturity Date

'

'

'

'

'

'

'

14-Aug-25

'

'

'

'

'

'

Noncontrolling Interest, Ownership Percentage by Parent

'

'

'

'

'

'

'

'

'

'

'

'

60.00%

'

Debt Instrument, Face Amount

'

'

'

'

'

'

'

'

'

'

'

'

9,753,000

'

Extinguishment of Debt, Amount

0

-6,008,000

0

-6,008,000

'

'

'

'

'

'

'

'

'

3,600,000

Debt Issuance Cost

'

$3,745,000

'

'

'

'

'

'

'

'

'

'

'

'

Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners

'

40.00%

'

40.00%

'

'

'

'

'

'

'

'

'

'

Income Attributable To Noncontrolling Interest Percentage

'

'

'

'

'

'

'

'

'

'

'

'

100.00%

'

Capital_Lease_Obligation_Detai

Capital Lease Obligation (Details Textual) (USD $)	3 Months Ended
	Feb. 27, 2014	Feb. 27, 2014	Feb. 27, 2014	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	'	'	10,857,000	7,441,000
Commitment Minimum Lease Payments	6,163,000	'	'	'
Payments Obligation Reduced Amount	$4,792,000	'	'	'
Expect Period Of Payments Obligation	'12 months	'	'	'

Special_Dividend_Details_Textu

Special Dividend (Details Textual) (USD $)	Dec. 28, 2012
Dividends Payable	$30,924,000
Class B Common Stock [Member] | Event One [Member]	'
Dividends Payable, Amount Per Share	$0.91
Class B Common Stock [Member] | Event Two [Member]	'
Dividends Payable, Amount Per Share	$0.15
Common Stock [Member] | Event One [Member]	'
Dividends Payable, Amount Per Share	$1
Common Stock [Member] | Event Two [Member]	'
Dividends Payable, Amount Per Share	$0.17

Income_Taxes_Details_Textual

Income Taxes (Details Textual)	3 Months Ended		9 Months Ended
	Feb. 27, 2014	Feb. 28, 2013	Feb. 27, 2014	Feb. 28, 2013
Effective Income Tax Rate	41.10%	48.80%	40.10%	39.20%

Business_Segment_Information_D

Business Segment Information (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Feb. 27, 2014	Feb. 28, 2013	Feb. 27, 2014	Feb. 28, 2013
Revenues	$109,845	$93,674	$339,465	$312,246
Operating income (loss)	5,661	-224	38,818	29,948
Depreciation and amortization	8,284	8,591	25,068	25,490
Theatres [Member]	'	'	'	'
Revenues	67,810	53,466	183,694	165,831
Operating income (loss)	13,959	9,028	36,179	31,026
Depreciation and amortization	4,145	4,162	12,278	12,650
Hotels/Resorts [Member]	'	'	'	'
Revenues	41,918	40,064	155,432	145,950
Operating income (loss)	-4,369	-5,948	13,574	9,104
Depreciation and amortization	4,036	4,277	12,386	12,433
Corporate Items [Member]	'	'	'	'
Revenues	117	144	339	465
Operating income (loss)	-3,929	-3,304	-10,935	-10,182
Depreciation and amortization	$103	$152	$404	$407