The Marcus Corporation (MCS) 10-K 11 Aug 15 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	May. 28, 2015	Aug. 05, 2015	Nov. 27, 2014
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	May 28, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Entity Registrant Name	MARCUS CORP
Entity Central Index Key	62,234
Current Fiscal Year End Date	--05-28
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 295,306,432
Trading Symbol	MCS
Entity Common Stock, Shares Outstanding		18,877,849
Class B Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		8,710,972

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	May. 28, 2015	May. 29, 2014
CURRENT ASSETS:
Cash and cash equivalents (Note 1)	$ 6,723	$ 6,780
Restricted cash (Note 1)	8,760	8,032
Accounts and notes receivable, net of reserves (Note 4)	16,339	9,472
Refundable income taxes	4,022	2,958
Deferred income taxes (Note 8)	2,997	3,056
Other current assets (Note 1)	6,732	6,367
Total current assets	45,573	36,665
PROPERTY AND EQUIPMENT, net (Note 4)	680,117	651,580
OTHER ASSETS:
Investments in joint ventures (Note 10)	5,643	2,025
Goodwill (Note 1)	43,720	43,858
Other (Note 4)	33,989	34,795
Total other assets	83,352	80,678
Total assets	809,042	768,923
CURRENT LIABILITIES:
Accounts payable	36,776	30,954
Taxes other than income taxes	15,099	14,333
Accrued compensation	15,354	12,914
Other accrued liabilities (Note 1)	35,220	31,912
Current portion of capital lease obligation (Note 4)	5,053	4,871
Current maturities of long-term debt (Note 5)	17,742	7,030
Total current liabilities	125,244	102,014
CAPITAL LEASE OBLIGATION (Note 4)	18,317	23,370
LONG-TERM DEBT (Note 5)	229,669	233,557
DEFERRED INCOME TAXES (Note 8)	47,502	42,561
DEFERRED COMPENSATION AND OTHER (Note 7)	$ 42,075	$ 37,442
COMMITMENTS AND LICENSE RIGHTS (Note 9)
EQUITY (Note 6):
Preferred Stock, $1 par; authorized 1,000,000 shares; none issued	$ 0	$ 0
Capital in excess of par	55,539	53,844
Retained earnings	307,939	294,334
Accumulated other comprehensive loss	(5,312)	(4,558)
Stockholders' Equity before Treasury Stock	389,356	374,810
Less cost of Common Stock in treasury (3,636,098 shares in 2015 and 3,890,871 shares in 2014)	(45,577)	(48,599)
Total shareholders' equity attributable to The Marcus Corporation	343,779	326,211
Noncontrolling interest	2,456	3,768
Total equity	346,235	329,979
Total liabilities and shareholders’ equity	809,042	768,923
Common Stock [Member]
EQUITY (Note 6):
Common Stock	22,479	22,458
Total equity	22,479	22,458
Class B Common Stock [Member]
EQUITY (Note 6):
Common Stock	8,711	8,732
Total equity	$ 8,711	$ 8,732

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	May. 28, 2015	May. 29, 2014
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	3,636,098	3,890,871
Common Stock [Member]
Common Stock, par (in dollars per share)	$ 1	$ 1
Common Stock, authorized	50,000,000	50,000,000
Common Stock, issued	22,478,541	22,457,727
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	8,710,972	8,731,786
Common Stock, outstanding	8,710,972	8,731,786

CONSOLIDATED STATEMENTS OF EARN

CONSOLIDATED STATEMENTS OF EARNINGS - Entity [Domain] - USD ($) $ in Thousands	12 Months Ended
	May. 28, 2015	May. 29, 2014	May. 30, 2013
REVENUES:
Theatre admissions	$ 157,254	$ 146,039	$ 134,523
Rooms	109,660	105,483	99,668
Theatre concessions	98,746	84,062	73,189
Food and beverage	67,174	58,826	55,458
Other revenues	55,233	53,529	49,998
Total revenues	488,067	447,939	412,836
COSTS AND EXPENSES:
Theatre operations	134,946	127,531	115,078
Rooms	42,579	40,834	38,260
Theatre concessions	27,032	23,335	19,816
Food and beverage	55,215	46,250	43,062
Advertising and marketing	25,265	25,160	23,571
Administrative	53,247	46,642	45,266
Depreciation and amortization	38,810	33,845	33,827
Rent (Note 9)	8,591	8,522	8,418
Property taxes	15,001	14,637	14,836
Other operating expenses	34,268	32,801	30,986
Impairment charge (Note 2)	2,919	0	1,512
Total costs and expenses	437,873	399,557	374,632
OPERATING INCOME	50,194	48,382	38,204
OTHER INCOME (EXPENSE):
Investment income	252	630	494
Interest expense	(9,477)	(10,060)	(9,309)
Extinguishment of debt	0	0	6,008
Loss on disposition of property, equipment and other assets	(1,463)	(993)	(266)
Equity losses from unconsolidated joint ventures, net (Note 10)	(186)	(250)	(450)
Nonoperating Income (Expense), Total	(10,874)	(10,673)	(3,523)
EARNINGS BEFORE INCOME TAXES	39,320	37,709	34,681
Income taxes (Note 8)	15,678	16,810	11,350
NET EARNINGS	23,642	20,899	23,331
NET EARNINGS (LOSS) ATTRIBUTABLE TO NONCONTROLLING INTERESTS	(353)	(4,102)	5,825
NET EARNINGS ATTRIBUTABLE TO THE MARCUS CORPORATION	$ 23,995	$ 25,001	$ 17,506
Common Stock [Member]
NET EARNINGS PER SHARE - BASIC:
Common Stock	$ 0.90	$ 0.95	$ 0.68
NET EARNINGS PER SHARE - DILUTED:
Common Stock	0.87	0.92	0.63
Common Class B [Member]
NET EARNINGS PER SHARE - BASIC:
Common Stock	0.82	0.86	0.59
NET EARNINGS PER SHARE - DILUTED:
Common Stock	$ 0.81	$ 0.86	$ 0.59

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	May. 28, 2015	May. 29, 2014	May. 30, 2013
NET EARNINGS	$ 23,642	$ 20,899	$ 23,331
OTHER COMPREHENSIVE INCOME (LOSS):
Change in unrealized gain on available for sale investments, net of tax benefit of $0, $1 and $1, respectively	0	(1)	(2)
Pension gain (loss) arising during period, net of tax effect (benefit) of $(570), $(668) and $49, respectively	(902)	(899)	70
Amortization of the net actuarial loss and prior service credit related to the pension, net of tax effect of $127, $114 and $119, respectively	199	154	167
Amortization of loss on swap agreement, net of tax effect of $0, $0 and $41, respectively (Note 5)	0	0	58
Fair market value adjustment of interest rate swap, net of tax benefit of $110, $65 and $4, respectively (Note 5)	(169)	(99)	(7)
Reclassification adjustment on interest rate swap included in interest expense, net of tax effect of $77, $76 and $16, respectively (Note 5)	118	115	25
Other comprehensive income (loss)	(754)	(730)	311
COMPREHENSIVE INCOME	22,888	20,169	23,642
COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO NONCONTROLLING INTERESTS	(353)	(4,102)	5,825
COMPREHENSIVE INCOME ATTRIBUTABLE TO THE MARCUS CORPORATION	$ 23,241	$ 24,271	$ 17,817

CONSOLIDATED STATEMENTS OF COM6

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	May. 28, 2015	May. 29, 2014	May. 30, 2013
Other Comprehensive Income (Loss), Available-for-sale Securities, Tax, Total	$ 0	$ 1	$ 1
Other Comprehensive Income (Loss), Finalization of Pension and Other Postretirement Benefit Plan Valuation, Tax	(570)	(668)	49
Other Comprehensive (Income) Loss, Amortization Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Prior Service Cost (Credit), Tax	127	114	119
Other Comprehensive Amortization Of Loss Derivatives Qualifying As Hedges Tax	0	0	41
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Tax	110	65	4
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI on Derivatives, Tax	$ 77	$ 76	$ 16

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Capital in Excess of par [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Shareholders'Equity Attributable to The Marcus Corporation [Member]	Noncontrolling Interest [Member]	Class B Common Stock [Member]	Class B Common Stock [Member]Retained Earnings [Member]	Class B Common Stock [Member]Shareholders'Equity Attributable to The Marcus Corporation [Member]	Common Stock [Member]	Common Stock [Member]Retained Earnings [Member]	Common Stock [Member]Shareholders'Equity Attributable to The Marcus Corporation [Member]
Balance at May. 31, 2012	$ 343,789	$ 50,836	$ 296,644	$ (4,139)	$ (30,742)	$ 343,789	$ 0	$ 8,818			$ 23,372
Common Stock, Dividend								(10,688)	$ (10,688)	$ (10,688)	(24,926)	$ (24,926)	$ (24,926)
Exercise of stock options	2,182	(417)	0	0	2,599	2,182	0	0			0
Purchase of treasury stock	(24,638)	0	0	0	(24,638)	(24,638)	0	0			0
Savings and profit-sharing contribution	834	(4)	0	0	838	834	0	0			0
Reissuance of treasury stock	507	(13)	0	0	520	507	0	0			0
Issuance of non-vested stock	0	(248)	0	0	248	0	0	0			0
Share-based compensation	1,772	1,772	0	0	0	1,772	0	0			0
Other	222	53	0	0	0	53	169	0			0
Conversions of Class B Common Stock	0	0	0	0	0	0	0	(61)			61
Equity contributions	4,000	0	0	0	0	0	4,000	0			0
Comprehensive income	23,642	0	17,506	311	0	17,817	5,825	0			0
Balance at May. 30, 2013	316,696	51,979	278,536	(3,828)	(51,175)	306,702	9,994	8,757			22,433
Common Stock, Dividend								(2,782)	(2,782)	(2,782)	(6,421)	(6,421)	(6,421)
Exercise of stock options	5,605	98	0	0	5,507	5,605	0	0			0
Purchase of treasury stock	(4,180)	0	0	0	(4,180)	(4,180)	0	0			0
Savings and profit-sharing contribution	782	99	0	0	683	782	0	0			0
Reissuance of treasury stock	295	40	0	0	255	295	0	0			0
Issuance of non-vested stock	0	(311)	0	0	311	0	0	0			0
Share-based compensation	1,781	1,781	0	0	0	1,781	0	0			0
Other	158	158	0	0	0	158	0	0			0
Conversions of Class B Common Stock	0	0	0	0	0	0	0	(25)			25
Distributions to noncontrolling interest	(2,124)	0	0	0	0	0	(2,124)	0			0
Comprehensive income	20,169	0	25,001	(730)	0	24,271	(4,102)	0			0
Balance at May. 29, 2014	329,979	53,844	294,334	(4,558)	(48,599)	326,211	3,768	8,732			22,458
Common Stock, Dividend								(3,092)	$ (3,092)	$ (3,092)	(7,298)	$ (7,298)	$ (7,298)
Exercise of stock options	2,964	(66)	0	0	3,030	2,964	0	0			0
Purchase of treasury stock	(1,092)	0	0	0	(1,092)	(1,092)	0	0			0
Savings and profit-sharing contribution	888	320	0	0	568	888	0	0			0
Reissuance of treasury stock	318	91	0	0	227	318	0	0			0
Issuance of non-vested stock	0	(289)	0	0	289	0	0	0			0
Share-based compensation	1,499	1,499	0	0	0	1,499	0	0			0
Other	140	140	0	0	0	140	0	0			0
Conversions of Class B Common Stock	0	0	0	0	0	0	0	(21)			21
Distributions to noncontrolling interest	(959)	0	0	0	0	0	(959)	0			0
Comprehensive income	22,888	0	23,995	(754)	0	23,241	(353)	0			0
Balance at May. 28, 2015	$ 346,235	$ 55,539	$ 307,939	$ (5,312)	$ (45,577)	$ 343,779	$ 2,456	$ 8,711			$ 22,479

CONSOLIDATED STATEMENTS OF SHA8

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	12 Months Ended
	May. 28, 2015	May. 29, 2014	May. 30, 2013
Class B Common Stock [Member]
Common Stock, Dividends, Per Share, Cash Paid	$ 0.35	$ 0.32	$ 1.22
Common Stock [Member]
Common Stock, Dividends, Per Share, Cash Paid	$ 0.39	$ 0.35	$ 1.34

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	May. 28, 2015	May. 29, 2014	May. 30, 2013
Operating activities
Net earnings	$ 23,642	$ 20,899	$ 23,331
Adjustments to reconcile net earnings to net cash provided by operating activities:
Extinguishment of debt	0	0	(6,008)
Losses on investments in joint ventures	186	250	450
Distributions from joint ventures	166	120	120
Loss on disposition of property, equipment and other assets	1,463	993	266
Impairment charge	2,919	0	1,512
Amortization of loss on swap agreement	0	0	99
Amortization of favorable lease right	334	334	334
Depreciation and amortization	38,810	33,845	33,827
Stock compensation expense	1,499	1,781	1,772
Deferred income taxes	5,614	(451)	(1,146)
Deferred compensation and other	3,531	850	(44)
Contribution of the Company’s stock to savings and profit-sharing plan	888	782	834
Changes in operating assets and liabilities:
Accounts and notes receivable	(5,627)	(877)	(42)
Other current assets	(845)	836	1,014
Accounts payable	2,355	748	5,733
Income taxes	(925)	(2,544)	2,876
Taxes other than income taxes	766	333	890
Accrued compensation	2,440	1,974	(1,158)
Other accrued liabilities	3,236	6,567	(1,458)
Total adjustments	56,810	45,541	39,871
Net cash provided by operating activities	80,452	66,440	63,202
Investing activities
Capital expenditures	(74,988)	(56,673)	(22,635)
Purchase of hotel	0	0	(856)
Proceeds from disposals of property, equipment and other assets	226	1,926	4,662
Increase in restricted cash	(728)	(137)	(1,513)
Increase in other assets	(786)	(1,227)	(1,674)
Capital contribution in joint venture	(399)	(1,366)	0
Purchase of interest in joint venture	(1,500)	0	(444)
Cash advanced to joint ventures	0	(231)	(101)
Net cash used in investing activities	(78,175)	(57,708)	(22,561)
Financing activities
Proceeds from issuance of long-term debt	162,500	145,200	262,600
Principal payments on long-term debt	(155,676)	(147,386)	(240,013)
Debt issuance costs	0	(316)	(1,527)
Equity transactions:
Treasury stock transactions, except for stock options	(773)	(3,886)	(24,131)
Exercise of stock options	2,964	5,605	2,182
Dividends paid	(10,390)	(9,203)	(35,614)
Distributions to noncontrolling interest	(959)	(2,124)	0
Net cash used in financing activities	(2,334)	(12,110)	(36,503)
Net increase (decrease) in cash and cash equivalents	(57)	(3,378)	4,138
Cash and cash equivalents at beginning of year	6,780	10,158	6,020
Cash and cash equivalents at end of year	6,723	6,780	10,158
Supplemental Information:
Change in accounts payable for additions to property and equipment	$ 3,467	$ 4,876	$ 652

Description of Business and Sum

Description of Business and Summary of Significant Accounting Policies	12 Months Ended
	May. 28, 2015
General [Abstract]
Business Description and Accounting Policies	1. Description of Business and Summary of Significant Accounting Policies The Marcus Corporation and its subsidiaries (the Company) operate principally in two business segments: Theatres: Operates multiscreen motion picture theatres in Wisconsin, Illinois, Ohio, Minnesota, Iowa, North Dakota and Nebraska and a family entertainment center in Wisconsin. Hotels and Resorts: Owns and operates full service hotels and resorts in Wisconsin, Illinois, Oklahoma, Nebraska and Missouri and manages full service hotels, resorts and other properties in Wisconsin, Minnesota, Texas, Nevada, Georgia, Florida and California. - The consolidated financial statements include the accounts of The Marcus Corporation and all of its subsidiaries, including two joint ventures in which the Company has an ownership interest greater than 50 50 50 - The Company reports on a 52/53-week year ending the last Thursday of May. Fiscal 2015, fiscal 2014 and fiscal 2013 were all 52-week years. - The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates. - The Company considers all highly liquid investments with maturities of three months or less when purchased to be cash equivalents. Cash equivalents are carried at cost, which approximates fair value. - Restricted cash consists of bank accounts related to capital expenditure reserve funds, sinking funds, operating reserves and replacement reserves. Restricted cash is not considered cash and cash equivalents for purposes of the statement of cash flows. - Certain financial assets and liabilities are recorded at fair value in the financial statements. Some are measured on a recurring basis while others are measured on a non-recurring basis. 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 May 28, 2015 and May 29, 2014, the Company’s $ 70,000 Level 2 28,000 56,000 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 May 28, 2015 and May 29, 2014, none of the Company’s recorded assets or liabilities were valued using Level 3 pricing inputs, except as noted in Note 2. The carrying value of the Company’s financial instruments (including cash and cash equivalents, restricted cash, accounts receivable, notes receivable and accounts payable) approximates fair value. The fair value of the Company’s $ 101,429,000 105,556,000 The Company evaluates the collectibility of its accounts and notes receivable based on a number of factors. For larger accounts, an allowance for doubtful accounts is recorded based on the applicable parties’ ability and likelihood to pay based on management’s review of the facts. For all other accounts, the Company recognizes an allowance based on length of time the receivable is past due based on historical experience and industry practice. Inventories are stated at the lower of cost or market. Cost has been determined using the first-in, first-out method. Inventories of $ 2,456,000 2,319,000 Years L and improvements 15 39 Buildings and improvements 25 39 Leasehold improvements 3 40 Furniture, fixtures and equipment 3 20 Depreciation expense totaled $ 38,368,000 33,329,000 33,469,000 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 during fiscal 2015, 2014 and 2013 and determined that there was no impact on the Company’s results of operations, other than the impairment charges discussed in Note 2. The Company recognizes identifiable assets acquired, liabilities assumed and noncontrolling interests assumed in an acquisition at their fair values at the acquisition date based upon all information available to it, including third-party appraisals. Acquisition-related costs, such as the due diligence and legal fees, are expensed as incurred. The excess of the acquisition cost over the fair value of the identifiable net assets is reported as goodwill. The Company reviews goodwill for impairment annually or more frequently if certain indicators arise. The Company performed an annual impairment test as of the Company’s year-end date in fiscal 2015, 2014 and 2013 and determined that the fair value of the reporting unit as determined using a market approach and income approach, exceeded its carrying value and therefore, no impairment existed. The Company has determined that its reporting units are its operating segments and all the Company’s goodwill, which represents the excess of the acquisition cost over the fair value of the assets acquired, relates to its theatres segment. Goodwill decreased by $ 138,000 139,000 The Company capitalizes interest during construction periods by adding such interest to the cost of constructed assets. Interest of approximately $ 194,000 256,000 75,000 The Company’s debt issuance costs are included in other assets (long-term) and are deferred and amortized over the terms of the related debt agreements. Amortization expense of $ 419,000 491,000 348,000 Available for sale securities are stated at fair value, with unrealized gains and losses reported as a component of shareholders’ equity. The cost of securities sold is based upon the specific identification method. Realized gains and losses and declines in value judged to be other-than-temporary are included in investment income. The Company evaluates securities for other-than-temporary impairment on a periodic basis and principally considers the type of security, the severity of the decline in fair value, and the duration of the decline in fair value in determining whether a security’s decline in fair value is other-than-temporary. The Company had no investment losses during fiscal 2015, 2014 or 2013. The Company recognizes revenue from its rooms as earned on the close of business each day. Revenues from theatre admissions, concessions and food and beverage sales are recognized at the time of sale. Revenues from advanced ticket and gift certificate sales are recorded as deferred revenue and are recognized when tickets or gift certificates are redeemed. The Company had deferred revenue of $ 18,502,000 16,028,000 Other revenues include management fees for theatres and hotels under management agreements. The management fees are recognized as earned based on the terms of the agreements and include both base fees and incentive fees. Revenues do not include sales tax as the Company considers itself a pass-through conduit for collecting and remitting sales tax. The Company expenses all advertising and marketing costs as incurred. The Company uses a combination of insurance and self insurance mechanisms, including participation in a captive insurance entity, to provide for the potential liabilities for certain risks, including workers’ compensation, healthcare benefits, general liability, property insurance and director and officers’ liability insurance. Liabilities associated with the risks that are retained by the company are not discounted and are estimated, in part, by considering historical claims experience, demographic factors and severity factors. - The Company recognizes deferred tax assets and liabilities based on the differences between the financial statement carrying amounts and the tax basis of assets and liabilities. Deferred tax assets represent items to be used as a tax deduction or credit in the future tax returns for which the Company has already properly recorded the tax benefit in the income statement. The Company regularly assesses the probability that the deferred tax asset balance will be recovered against future taxable income, taking into account such factors as earnings history, carryback and carryforward periods, and tax strategies. When the indications are that recovery is not probable, a valuation allowance is established against the deferred tax asset, increasing income tax expense in the year that conclusion is made. The Company assesses income tax positions and records tax benefits for all years subject to examination based upon management's evaluation of the facts, circumstances and information available at the reporting dates. For those tax positions where it is more-likely-than-not that a tax benefit will be sustained, the Company records the largest amount of tax benefit with a greater than 50 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 Year Ended May 28, 2015 May 29, 2014 May 30, 2013 (in thousands, except per share data) Numerator: Net earnings attributable to The Marcus Corporation $ 23,995 $ 25,001 $ 17,506 Denominator: Denominator for basic EPS 27,421 27,076 27,846 Effect of dilutive employee stock options 266 74 19 Denominator for diluted EPS 27,687 27,150 27,865 Net earnings per share – Basic: Common Stock $ 0.90 $ 0.95 $ 0.68 Class B Common Stock $ 0.82 $ 0.86 $ 0.59 Net earnings per share– Diluted: Common Stock $ 0.87 $ 0.92 $ 0.63 Class B Common Stock $ 0.81 $ 0.86 $ 0.59 Options to purchase 434,000 469,000 1,402,000 18.34 23.37 14.40 23.37 12.73 23.37 May 28, 2015 May 29, 2014 (in thousands) Unrealized loss on available for sale investments $ (11) $ (11) Unrecognized gain (loss) on interest rate swap agreement (17) 34 Net unrecognized actuarial loss for pension obligation (5,284) (4,581) $ (5,312) $ (4,558) - As of May 28, 2015, 8% of the Company’s employees were covered by a collective bargaining agreement, of which 75% are covered by an agreement that will expire in one year. As of May 29, 2014, 9% of the Company’s employees were covered by a collective bargaining agreement, of which 0% were covered by an agreement that expired within one year. - In May 2014, the Financial Accounting Standards Board issued Accounting Standards Update No. 2014-09, Revenue From Contracts With Customers In April 2015, the Financial Account Standards Board issued Accounting Standard Update No. 2015-03, Simplifying the Presentation of Debt Issuance Costs (Subtopic 835-30)

Impairment Charge

Impairment Charge	12 Months Ended
	May. 28, 2015
Asset Impairment Charges [Abstract]
Impairment Charge	2. Impairment Charge In fiscal 2015, the Company determined that indicators of impairment were evident at a specific hotel location and that the sum of the estimated undiscounted future cash flows attributable to this asset was less than its carrying amount. As such, the Company evaluated the ongoing value of this asset and determined that the fair value, measured using Level 3 pricing inputs (estimated cash flows including estimated sale proceeds), was less than its carrying value and recorded a $ 2,600,000 319,000 7,737,000 In fiscal 2013, The Company determined that indicators of impairment were evident at a closed theatre and two budget-oriented theatres that are expected to close. As such, the Company evaluated the ongoing value of these theatres and determined the the fair value, measured using Level 3 pricing inputs (estimated sales proceeds based on comparable sales), was less than their carrying values and recorded a $ 1,262,000 250,000 2,275,000

Acquisition

Acquisition	12 Months Ended
	May. 28, 2015
Business Combinations [Abstract]
Acquisition	3. Acquisition On October 1, 2012, the Company formed a joint venture to acquire The Cornhusker Hotel and Office Plaza (The Cornhusker) in Lincoln, Nebraska, a 297-room, full-service hotel and seven-story office building. Under the terms of the agreement, the joint venture acquired the land, building and equipment for $ 856,000 25,744,000 73 4,000,000 Consolidation 5,901,000 (1,079,000)

Additional Balance Sheet Inform

Additional Balance Sheet Information	12 Months Ended
	May. 28, 2015
Balance Sheet Related Disclosures [Abstract]
Additional Balance Sheet Information	4. Additional Balance Sheet Information May 28, 2015 May 29, 2014 (in thousands) Trade receivables, net of allowances of $245 and $1,423, respectively $ 6,363 $ 5,023 Other receivables 9,976 4,449 $ 16,339 $ 9,472 May 28, 2015 May 29, 2014 (in thousands) Land and improvements $ 98,980 $ 97,611 Buildings and improvements 633,946 613,873 Leasehold improvements 78,624 62,379 Furniture, fixtures and equipment 279,383 270,993 Construction in progress 8,392 5,843 1,099,325 1,050,699 Less accumulated depreciation and amortization 419,208 399,119 $ 680,117 $ 651,580 May 28, 2015 May 29, 2014 (in thousands) Favorable lease right $ 10,014 $ 10,348 Split dollar life insurance policies 13,584 12,944 Other assets 10,391 11,503 $ 33,989 $ 34,795 The Company’s $ 13,353,000 40 334,000 3,339,000 3,005,000 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 May 28, 2015, 642 of the Company’s screens were utilizing the systems under a 10 45,510,000 18,435,000 12,259,000 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 6,163,000 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 $ 5,053,000

Long-Term Debt

Long-Term Debt	12 Months Ended
	May. 28, 2015
Debt Disclosure [Abstract]
Long-Term Debt	5. Long-Term Debt May 28, 2015 May 29, 2014 (in thousands, except payment data) Mortgage notes $ 51,986 $ 52,696 Senior notes 101,429 103,571 Unsecured term note due February 2025, with monthly principal and interest payments of $39,110, bearing interest at 5.75% 3,496 3,757 Revolving credit agreement 48,000 34,000 Unsecured term loan 42,500 46,563 247,411 240,587 Less current maturities 17,742 7,030 $ 229,669 $ 233,557 The mortgage notes, both fixed rate and adjustable, bear interest from 3.0 5.9 4.52 16,904,000 20,830,000 The $ 101,429,000 4.02 6.55 5.26 5.27 The Company has the ability to issue commercial paper through an agreement with a bank, up to a maximum of $ 35,000,000 At May 28, 2015, the Company had a revolving credit facility totaling $ 175,000,000 48,000,000 1.363 42,500,000 1.563 0.20 127,000,000 During fiscal 2013, the Company refinanced the debt related to The Skirvin Hilton hotel in Oklahoma City (the Company owns a 60 9,753,000 3,745,000 40 100 The Company’s loan agreements include, among other covenants, maintenance of certain financial ratios, including a debt-to-capitalization ratio and a fixed charge coverage ratio. The Company is in compliance with all financial debt covenants at May 28, 2015. Fiscal Year (in thousands) 2016 $ 17,742 2017 43,153 2018 106,302 2019 9,560 2020 9,587 Thereafter 61,067 $ 247,411 Interest paid, net of amounts capitalized, in fiscal 2015, 2014 and 2013 totaled $ 9,353,000 9,370,000 9,093,000 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 0.96 0.19 28,000 56,000 25,000,000 On February 29, 2008, the Company also entered into an interest rate swap agreement covering $ 25,000,000 3.49 567,000 338,000 99,000 58,000

Shareholders' Equity and Stock-

Shareholders' Equity and Stock-Based Compensation	12 Months Ended
	May. 28, 2015
Stock holders Equity And Share Based Compensation [Abstract]
Shareholders’ Equity and Stock-Based Compensation	6. Shareholders’ Equity and Stock-Based Compensation Shareholders may convert their shares of Class B Common Stock into shares of Common Stock at any time. Class B Common Stock shareholders are substantially restricted in their ability to transfer their Class B Common Stock. Holders of Common Stock are entitled to cash dividends per share equal to 110 Through May 28, 2015, the Company’s Board of Directors has approved the repurchase of up to 11,687,500 54,742 314,312 2,158,207 3,235,816 The Company’s Board of Directors has authorized the issuance of up to 750,000 460,077 Shareholders have approved the issuance of up to 4,937,500 40 60 80 100 Awarded shares of non-vested stock cumulatively vest either 25 50 75 100 50 100 treasury shares. At May 28, 2015, there were 1,440,775 Stock-based compensation, including stock options and non-vested stock awards, is expensed over the vesting period of the awards based on the grant date fair value. Year Ended Year Ended Year Ended May 28, 2015 May 29, 2014 May 30, 2013 Risk-free interest rate 1.31– 2.32 % 1.04 – 2.38 % 0.48 – 1.33 % Dividend yield 2.5 % 2.7 % 2.8 % Volatility 37 – 49 % 41 – 49 % 49 – 62 % Expected life 4 – 9 years 4 – 9 years 4 – 9 years Total pre-tax stock-based compensation expense was $ 1,499,000 1,781,000 1,772,000 689,000 752,000 491,000 May 28, 2015 May 29, 2014 May 30, 2013 Weighted- Weighted- Weighted- Average Average Average Exercise Exercise Exercise Options Price Options Price Options Price (options in thousands) Outstanding at beginning of year 1,566 $ 14.06 1,949 $ 14.03 2,006 $ 13.91 Granted 276 18.35 291 13.16 306 13.12 Exercised (215) 13.81 (437) 12.81 (202) 10.82 Forfeited (101) 15.87 (237) 14.16 (161) 14.48 Outstanding at end of year 1,526 14.75 1,566 14.06 1,949 14.03 Exercisable at end of year 840 $ 14.90 909 $ 15.29 1,113 $ 15.47 Weighted-average fair value of options granted during year $ 5.98 $ 4.52 $ 5.20 Exercise prices for options outstanding as of May 28, 2015, ranged from $8.52 to $23.37. The weighted-average remaining contractual life of those options is 5.8 4.0 1,464,000 14.71 7,328,000 Exercise Price Range $8.52 to $12.72 to $17.74 to $12.71 $17.73 $23.37 (options in thousands) Options outstanding 330 750 446 Weighted-average exercise price of options outstanding $ 10.87 $ 13.86 $ 19.13 Weighted-average remaining contractual life of options outstanding 5.6 5.8 6.0 Options exercisable 219 422 199 Weighted-average exercise price of options exercisable $ 11.03 $ 14.45 $ 20.12 The intrinsic value of options outstanding at May 28, 2015 was $ 7,568,000 4,078,000 1,181,000 1,211,000 510,000 2,537,000 3.3 A May 28, 2015 May 29, 2014 May 30, 2013 Weighted- Weighted- Weighted- Average Fair Average Fair Average Fair Shares Value Shares Value Shares Value (shares in thousands) Outstanding at beginning of year 98 $ 13.61 97 $ 12.92 86 $ 12.37 Granted 30 19.38 37 14.14 28 13.65 Vested (14) 11.72 (25) 12.01 (17) 11.36 Forfeited – – (11) 12.93 – – Outstanding at end of year 114 $ 15.39 98 $ 13.61 97 $ 12.92 The Company expenses awards of non-vested stock based on the fair value of the Company’s common stock at the date of grant. As of May 28, 2015, total remaining unearned compensation related to non-vested stock was $ 1,121,000 4.1 On December 6, 2012, the Company’s Board of Directors approved a special cash dividend of $ 1.00 0.90909 0.17 0.15454 30,924,000

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	May. 28, 2015
Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract]
Employee Benefit Plans	7. Employee Benefit Plans The Company has a qualified profit-sharing savings plan (401(k) plan) covering eligible employees. The 401(k) plan provides for a contribution of a minimum of 1 25 6 3,581,000 3,360,000 3,369,000 The Company recognizes actuarial losses and prior service costs related to its defined benefit plan in the consolidated balance sheets and recognizes changes in these amounts in the year in which changes occur through comprehensive income. May 28, May 29, 2015 2014 (in thousands) Change in benefit obligation: Benefit obligation at beginning of year $ 28,776 $ 26,439 Service cost 697 702 Interest cost 1,243 1,173 Actuarial loss 1,472 1,567 Benefits paid (1,151) (1,105) Benefit obligation at end of year $ 31,037 $ 28,776 Amounts recognized in the statement of financial position consist of: Current accrued benefit liability (included in Other accrued liabilities) $ (1,196) $ (1,124) Noncurrent accrued benefit liability (included in Deferred compensation and other) (29,841) (27,652) Total (31,037) (28,776) Amounts recognized in accumulated other comprehensive loss consist of: Net actuarial loss 9,562 $ 8,494 Prior service credit (756) (834) Total $ 8,806 $ 7,660 Year Ended May 28, 2015 May 29, 2014 May 30, 2013 (in thousands) Net periodic pension cost: Service cost $ 697 $ 702 $ 712 Interest cost 1,243 1,173 1,099 Net amortization of prior service cost and actuarial loss 326 268 286 $ 2,266 $ 2,143 $ 2,097 The $ 5,284,000 453,000 4,581,000 498,000 The accumulated benefit obligation was $ 26,190,000 23,658,000 The pre-tax change in the benefit obligation recognized in other comprehensive loss during fiscal 2015 consisted of the current year net actuarial loss of $ 1,472,000 78,000 362,000 78,000 The benefit obligations were determined using an assumed weighted-average discount rate of 4.20 4.30 4.0 The net periodic benefit cost was determined using an assumed discount rate of 4.30 4.40 4.25 4.0 Fiscal Year (in thousands) 2016 $ 1,196 2017 1,232 2018 1,226 2019 1,236 2020 1,305 Years 2021 – 2025 9,281

Income Taxes

Income Taxes	12 Months Ended
	May. 28, 2015
Income Taxes [Abstract]
Income Taxes	8. Income Taxes May 28, 2015 May 29, 2014 (in thousands) Current deferred income tax assets: Accrued employee benefits $ 948 $ 832 Other 2,049 2,224 Net current deferred tax assets $ 2,997 $ 3,056 Noncurrent deferred income tax (liabilities) assets: Depreciation and amortization $ (64,460) $ (58,035) Accrued employee benefits 15,612 14,206 Other 1,346 1,268 Net noncurrent deferred tax liabilities $ (47,502) $ (42,561) Year Ended May 28, 2015 May 29, 2014 May 30, 2013 (in thousands) Current: Federal $ 8,065 $ 14,788 $ 10,048 State 2,120 2,654 2,448 Deferred: Federal 4,328 (861) (964) State 1,165 229 (182) $ 15,678 $ 16,810 $ 11,350 The Company’s effective income tax rate, adjusted for earnings from noncontrolling interests, for fiscal 2015, 2014 and 2013 was 39.5%, 40.2% and 39.3%, respectively. The Company has not included 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. Year Ended May 28, 2015 May 29, 2014 May 30, 2013 Statutory federal tax rate 35.0 % 35.0 % 35.0 % State income taxes, net of federal income tax benefit 5.3 4.5 5.3 Tax credits, net of federal income tax benefit (1.1) (0.2) (0.5) Unrecognized tax benefits and related interest – – (0.6) Other 0.3 0.9 0.1 39.5 % 40.2 % 39.3 % Net income taxes paid in fiscal 2015, 2014 and 2013 totaled $ 10,918,000 19,437,000 10,902,000 Year Ended May 28, 2015 May 29, 2014 May 30, 2013 (in thousands) Balance at beginning of year $ 102 $ 102 $ 1,614 Increases due to: Tax positions taken in prior years 543 - 102 Tax positions taken in current year - - - Decreases due to: Tax positions taken in prior years - - - Settlements with taxing authorities (214) - (1,535) Lapse of applicable statute of limitations - - (79) Balance at end of year $ 431 $ 102 $ 102 The Company’s total unrecognized tax benefits that, if recognized, would affect the Company’s effective tax rate were $ 67,000 67,000 67,000 85,000 41,000 89,000 (1,000) (191,000) During the current fiscal year the Company settled an examination by the Internal Revenue Service of its income tax return for the year ended May 31, 2012. As a result, the Company's federal income tax returns are no longer subject to audit prior to fiscal year 2013. With certain exceptions, the Company's state income tax returns are no longer subject to examination for the fiscal years 2010 and prior. At this time, the Company does not expect the results from any income tax audit or appeal to have a significant impact on the Company's financial statements. The Company does not expect its unrecognized tax benefits to change significantly over the next twelve months.

Commitments and License Rights

Commitments and License Rights	12 Months Ended
	May. 28, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments License Rights and Contingencies	9. Commitments and License Rights Lease Commitments – The Company leases real estate under various noncancellable operating leases with an initial term greater than one year that contain multiple renewal options, exercisable at the Company’s option. The Company recognizes rent expense on a straight-line basis over the expected lease term, including cancelable option periods where failure to exercise such options would result in an economic penalty. Percentage rentals are based on the revenues at the specific rented property. Rent expense charged to operations under these leases was as follows: Year Ended May 28, 2015 May 29, 2014 May 30, 2013 (in thousands) Fixed minimum rentals $ 8,064 $ 7,995 $ 8,024 Amortization of favorable lease right 334 334 334 Percentage rentals 193 193 60 $ 8,591 $ 8,522 $ 8,418 Aggregate minimum rental commitments under long-term operating leases, assuming the exercise of certain lease options, are as follows at May 28, 2015: Fiscal Year (in thousands) 2016 $ 7,639 2017 7,569 2018 7,732 2019 7,827 2020 7,982 Thereafter 82,072 $ 120,821 Commitments – The Company has commitments for the completion of construction at various properties totaling approximately $10,569,000 at May 28, 2015. License Rights – The Company has license rights to operate three hotels using the Hilton trademark, one hotel using the InterContinental trademark and two hotels using the Marriott trademark. Under the terms of the licenses, the Company is obligated to pay fees based on defined gross sales.

Joint Venture Transactions

Joint Venture Transactions	12 Months Ended
	May. 28, 2015
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures [Abstract]
Joint Venture Transactions	10. Joint Venture Transactions At May 28, 2015 and May 29, 2014, the Company held investments with aggregate carrying values of $ 5,643,000 2,025,000

Business Segment Information

Business Segment Information	12 Months Ended
	May. 28, 2015
Business Segment Information [Abstract]
Business Segment Information	11. Business Segment Information The Company evaluates performance and allocates resources based on the operating income (loss) of each segment. The accounting policies of the reportable segments are the same as those described in the summary of significant accounting policies. Following is a summary of business segment information for fiscal 2013 through 2015: Hotels/ Corporate Theatres Resorts Items Total (in thousands) Fiscal 2015 Revenues $ 269,155 $ 218,332 $ 580 $ 488,067 Operating income (loss) 53,467 10,086 (13,359) 50,194 Depreciation and amortization 20,141 18,175 494 38,810 Assets 424,740 334,442 49,860 809,042 Capital expenditures and acquisitions 49,789 23,610 1,589 74,988 Fiscal 2014 Revenues $ 243,162 $ 204,138 $ 639 $ 447,939 Operating income (loss) 46,461 15,840 (13,919) 48,382 Depreciation and amortization 16,747 16,562 536 33,845 Assets 401,624 324,291 43,008 768,923 Capital expenditures and acquisitions 37,964 18,516 193 56,673 Fiscal 2013 Revenues $ 219,533 $ 192,676 $ 627 $ 412,836 Operating income (loss) 40,907 10,662 (13,365) 38,204 Depreciation and amortization 16,753 16,520 554 33,827 Assets 383,328 325,428 37,940 746,696 Capital expenditures and acquisitions 13,295 10,008 188 23,491 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. Corporate assets primarily include cash and cash equivalents, investments, notes receivable and land held for development.

Unaudited Quarterly Financial I

Unaudited Quarterly Financial Information	12 Months Ended
	May. 28, 2015
Quarterly Financial Information Disclosure [Abstract]
Unaudited Quarterly Financial Information	12. Unaudited Quarterly Financial Information ( in thousands, except per share data 13 Weeks Ended August 28, November 27, February 26, May 28, Fiscal 2015 2014 2014 2015 2015 (1) Revenues $ 131,769 $ 116,061 $ 120,153 $ 120,084 Operating income (loss) 22,689 11,620 7,305 8,580 Net earnings attributable to The Marcus Corporation 12,432 5,223 3,091 3,249 Net earnings per common share – diluted $ 0.45 $ 0.19 $ 0.11 $ 0.12 13 Weeks Ended August 29, November 28, February 27, May 29, Fiscal 2014 2013 2013 2014 2014 Revenues $ 129,032 $ 100,588 $ 109,845 $ 108,474 Operating income 24,347 8,810 5,661 9,564 Net earnings attributable to The Marcus Corporation 13,431 3,245 4,071 4,254 Net earnings per common share – diluted $ 0.50 $ 0.12 $ 0.15 $ 0.16 (1) The Company recorded a $ 2,600 1,562 0.06

Description of Business and S22

Description of Business and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	May. 28, 2015
Accounting Policies [Abstract]
Description of Business	Description of Business - The Marcus Corporation and its subsidiaries (the Company) operate principally in two business segments: Theatres: Operates multiscreen motion picture theatres in Wisconsin, Illinois, Ohio, Minnesota, Iowa, North Dakota and Nebraska and a family entertainment center in Wisconsin. Hotels and Resorts: Owns and operates full service hotels and resorts in Wisconsin, Illinois, Oklahoma, Nebraska and Missouri and manages full service hotels, resorts and other properties in Wisconsin, Minnesota, Texas, Nevada, Georgia, Florida and California.
Principles of Consolidation	Principles of Consolidation - The consolidated financial statements include the accounts of The Marcus Corporation and all of its subsidiaries, including two joint ventures in which the Company has an ownership interest greater than 50 50 50
Fiscal Years	Fiscal Years - The Company reports on a 52/53-week year ending the last Thursday of May. Fiscal 2015, fiscal 2014 and fiscal 2013 were all 52-week years.
Use of Estimates	Use of Estimates - The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.
Cash Equivalents	Cash Equivalents - The Company considers all highly liquid investments with maturities of three months or less when purchased to be cash equivalents. Cash equivalents are carried at cost, which approximates fair value.
Restricted Cash	Restricted Cash - Restricted cash consists of bank accounts related to capital expenditure reserve funds, sinking funds, operating reserves and replacement reserves. Restricted cash is not considered cash and cash equivalents for purposes of the statement of cash flows.
Fair Value Measurements	Fair Value Measurements - Certain financial assets and liabilities are recorded at fair value in the financial statements. Some are measured on a recurring basis while others are measured on a non-recurring basis. 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 May 28, 2015 and May 29, 2014, the Company’s $ 70,000 Level 2 28,000 56,000 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 May 28, 2015 and May 29, 2014, none of the Company’s recorded assets or liabilities were valued using Level 3 pricing inputs, except as noted in Note 2. The carrying value of the Company’s financial instruments (including cash and cash equivalents, restricted cash, accounts receivable, notes receivable and accounts payable) approximates fair value. The fair value of the Company’s $ 101,429,000 105,556,000
Accounts and Notes Receivable	Accounts and Notes Receivable - The Company evaluates the collectibility of its accounts and notes receivable based on a number of factors. For larger accounts, an allowance for doubtful accounts is recorded based on the applicable parties’ ability and likelihood to pay based on management’s review of the facts. For all other accounts, the Company recognizes an allowance based on length of time the receivable is past due based on historical experience and industry practice.
Inventory	Inventories are stated at the lower of cost or market. Cost has been determined using the first-in, first-out method. Inventories of $ 2,456,000 2,319,000
Property and Equipment	Property and Equipment Years L and improvements 15 39 Buildings and improvements 25 39 Leasehold improvements 3 40 Furniture, fixtures and equipment 3 20 Depreciation expense totaled $ 38,368,000 33,329,000 33,469,000
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 during fiscal 2015, 2014 and 2013 and determined that there was no impact on the Company’s results of operations, other than the impairment charges discussed in Note 2.
Acquisition	Acquisition - The Company recognizes identifiable assets acquired, liabilities assumed and noncontrolling interests assumed in an acquisition at their fair values at the acquisition date based upon all information available to it, including third-party appraisals. Acquisition-related costs, such as the due diligence and legal fees, are expensed as incurred. The excess of the acquisition cost over the fair value of the identifiable net assets is reported as goodwill.
Goodwill	Goodwill - The Company reviews goodwill for impairment annually or more frequently if certain indicators arise. The Company performed an annual impairment test as of the Company’s year-end date in fiscal 2015, 2014 and 2013 and determined that the fair value of the reporting unit as determined using a market approach and income approach, exceeded its carrying value and therefore, no impairment existed. The Company has determined that its reporting units are its operating segments and all the Company’s goodwill, which represents the excess of the acquisition cost over the fair value of the assets acquired, relates to its theatres segment. Goodwill decreased by $ 138,000 139,000
Capitalization of Interest	Capitalization of Interest - The Company capitalizes interest during construction periods by adding such interest to the cost of constructed assets. Interest of approximately $ 194,000 256,000 75,000
Debt Issuance Costs	Debt Issuance Costs - The Company’s debt issuance costs are included in other assets (long-term) and are deferred and amortized over the terms of the related debt agreements. Amortization expense of $ 419,000 491,000 348,000
Investments	Investments - Available for sale securities are stated at fair value, with unrealized gains and losses reported as a component of shareholders’ equity. The cost of securities sold is based upon the specific identification method. Realized gains and losses and declines in value judged to be other-than-temporary are included in investment income. The Company evaluates securities for other-than-temporary impairment on a periodic basis and principally considers the type of security, the severity of the decline in fair value, and the duration of the decline in fair value in determining whether a security’s decline in fair value is other-than-temporary. The Company had no investment losses during fiscal 2015, 2014 or 2013.
Revenue Recognition	Revenue Recognition - The Company recognizes revenue from its rooms as earned on the close of business each day. Revenues from theatre admissions, concessions and food and beverage sales are recognized at the time of sale. Revenues from advanced ticket and gift certificate sales are recorded as deferred revenue and are recognized when tickets or gift certificates are redeemed. The Company had deferred revenue of $ 18,502,000 16,028,000 Other revenues include management fees for theatres and hotels under management agreements. The management fees are recognized as earned based on the terms of the agreements and include both base fees and incentive fees. Revenues do not include sales tax as the Company considers itself a pass-through conduit for collecting and remitting sales tax.
Advertising and Marketing Costs	Advertising and Marketing Costs - The Company expenses all advertising and marketing costs as incurred.
Insurance Reserves	Insurance Reserves - The Company uses a combination of insurance and self insurance mechanisms, including participation in a captive insurance entity, to provide for the potential liabilities for certain risks, including workers’ compensation, healthcare benefits, general liability, property insurance and director and officers’ liability insurance. Liabilities associated with the risks that are retained by the company are not discounted and are estimated, in part, by considering historical claims experience, demographic factors and severity factors.
Income Taxes	Income Taxes - The Company recognizes deferred tax assets and liabilities based on the differences between the financial statement carrying amounts and the tax basis of assets and liabilities. Deferred tax assets represent items to be used as a tax deduction or credit in the future tax returns for which the Company has already properly recorded the tax benefit in the income statement. The Company regularly assesses the probability that the deferred tax asset balance will be recovered against future taxable income, taking into account such factors as earnings history, carryback and carryforward periods, and tax strategies. When the indications are that recovery is not probable, a valuation allowance is established against the deferred tax asset, increasing income tax expense in the year that conclusion is made. The Company assesses income tax positions and records tax benefits for all years subject to examination based upon management's evaluation of the facts, circumstances and information available at the reporting dates. For those tax positions where it is more-likely-than-not that a tax benefit will be sustained, the Company records the largest amount of tax benefit with a greater than 50
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 Year Ended May 28, 2015 May 29, 2014 May 30, 2013 (in thousands, except per share data) Numerator: Net earnings attributable to The Marcus Corporation $ 23,995 $ 25,001 $ 17,506 Denominator: Denominator for basic EPS 27,421 27,076 27,846 Effect of dilutive employee stock options 266 74 19 Denominator for diluted EPS 27,687 27,150 27,865 Net earnings per share – Basic: Common Stock $ 0.90 $ 0.95 $ 0.68 Class B Common Stock $ 0.82 $ 0.86 $ 0.59 Net earnings per share– Diluted: Common Stock $ 0.87 $ 0.92 $ 0.63 Class B Common Stock $ 0.81 $ 0.86 $ 0.59 Options to purchase 434,000 469,000 1,402,000 18.34 23.37 14.40 23.37 12.73 23.37
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss - May 28, 2015 May 29, 2014 (in thousands) Unrealized loss on available for sale investments $ (11) $ (11) Unrecognized gain (loss) on interest rate swap agreement (17) 34 Net unrecognized actuarial loss for pension obligation (5,284) (4,581) $ (5,312) $ (4,558)
Concentration of Risk	Concentration of Risk - As of May 28, 2015, 8% of the Company’s employees were covered by a collective bargaining agreement, of which 75% are covered by an agreement that will expire in one year. As of May 29, 2014, 9% of the Company’s employees were covered by a collective bargaining agreement, of which 0% were covered by an agreement that expired within one year.
New Accounting Pronouncement	New Accounting Pronouncement - In May 2014, the Financial Accounting Standards Board issued Accounting Standards Update No. 2014-09, Revenue From Contracts With Customers In April 2015, the Financial Account Standards Board issued Accounting Standard Update No. 2015-03, Simplifying the Presentation of Debt Issuance Costs (Subtopic 835-30)

Description of Business and S23

Description of Business and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	May. 28, 2015
General [Abstract]
Schedule Of Depreciation And Amortization Of Property And Equipment	Depreciation and amortization of property and equipment are provided using the straight-line method over the shorter of the following estimated useful lives or any related lease terms: Years L and improvements 15 39 Buildings and improvements 25 39 Leasehold improvements 3 40 Furniture, fixtures and equipment 3 20
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 and provides a reconciliation of the number of weighted-average basic and diluted shares outstanding: Year Ended May 28, 2015 May 29, 2014 May 30, 2013 (in thousands, except per share data) Numerator: Net earnings attributable to The Marcus Corporation $ 23,995 $ 25,001 $ 17,506 Denominator: Denominator for basic EPS 27,421 27,076 27,846 Effect of dilutive employee stock options 266 74 19 Denominator for diluted EPS 27,687 27,150 27,865 Net earnings per share – Basic: Common Stock $ 0.90 $ 0.95 $ 0.68 Class B Common Stock $ 0.82 $ 0.86 $ 0.59 Net earnings per share– Diluted: Common Stock $ 0.87 $ 0.92 $ 0.63 Class B Common Stock $ 0.81 $ 0.86 $ 0.59
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: May 28, 2015 May 29, 2014 (in thousands) Unrealized loss on available for sale investments $ (11) $ (11) Unrecognized gain (loss) on interest rate swap agreement (17) 34 Net unrecognized actuarial loss for pension obligation (5,284) (4,581) $ (5,312) $ (4,558)

Additional Balance Sheet Info24

Additional Balance Sheet Information (Tables)	12 Months Ended
	May. 28, 2015
Balance Sheet Related Disclosures [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable	The composition of accounts and notes receivable is as follows: May 28, 2015 May 29, 2014 (in thousands) Trade receivables, net of allowances of $245 and $1,423, respectively $ 6,363 $ 5,023 Other receivables 9,976 4,449 $ 16,339 $ 9,472
Schedule of Property, Plant and Equipment	The composition of property and equipment, which is stated at cost, is as follows: May 28, 2015 May 29, 2014 (in thousands) Land and improvements $ 98,980 $ 97,611 Buildings and improvements 633,946 613,873 Leasehold improvements 78,624 62,379 Furniture, fixtures and equipment 279,383 270,993 Construction in progress 8,392 5,843 1,099,325 1,050,699 Less accumulated depreciation and amortization 419,208 399,119 $ 680,117 $ 651,580
Schedule of Other Assets	The composition of other assets is as follows: May 28, 2015 May 29, 2014 (in thousands) Favorable lease right $ 10,014 $ 10,348 Split dollar life insurance policies 13,584 12,944 Other assets 10,391 11,503 $ 33,989 $ 34,795

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	May. 28, 2015
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt is summarized as follows: May 28, 2015 May 29, 2014 (in thousands, except payment data) Mortgage notes $ 51,986 $ 52,696 Senior notes 101,429 103,571 Unsecured term note due February 2025, with monthly principal and interest payments of $39,110, bearing interest at 5.75% 3,496 3,757 Revolving credit agreement 48,000 34,000 Unsecured term loan 42,500 46,563 247,411 240,587 Less current maturities 17,742 7,030 $ 229,669 $ 233,557
Schedule Of Annual Principal Payments On Long Term Debt	Scheduled annual principal payments on long-term debt for the years subsequent to May 28, 2015, are: Fiscal Year (in thousands) 2016 $ 17,742 2017 43,153 2018 106,302 2019 9,560 2020 9,587 Thereafter 61,067 $ 247,411

Shareholders' Equity and Stoc26

Shareholders' Equity and Stock-Based Compensation (Tables)	12 Months Ended
	May. 28, 2015
Stock holders Equity And Share Based Compensation [Abstract]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The Company estimated the fair value of stock options using the Black-Scholes option pricing model with the following assumptions used for awards granted during fiscal 2015, 2014 and 2013: Year Ended Year Ended Year Ended May 28, 2015 May 29, 2014 May 30, 2013 Risk-free interest rate 1.31– 2.32 % 1.04 – 2.38 % 0.48 – 1.33 % Dividend yield 2.5 % 2.7 % 2.8 % Volatility 37 – 49 % 41 – 49 % 49 – 62 % Expected life 4 – 9 years 4 – 9 years 4 – 9 years
Schedule of Share-based Compensation, Stock Options, Activity	A summary of the Company’s stock option activity and related information follows: May 28, 2015 May 29, 2014 May 30, 2013 Weighted- Weighted- Weighted- Average Average Average Exercise Exercise Exercise Options Price Options Price Options Price (options in thousands) Outstanding at beginning of year 1,566 $ 14.06 1,949 $ 14.03 2,006 $ 13.91 Granted 276 18.35 291 13.16 306 13.12 Exercised (215) 13.81 (437) 12.81 (202) 10.82 Forfeited (101) 15.87 (237) 14.16 (161) 14.48 Outstanding at end of year 1,526 14.75 1,566 14.06 1,949 14.03 Exercisable at end of year 840 $ 14.90 909 $ 15.29 1,113 $ 15.47 Weighted-average fair value of options granted during year $ 5.98 $ 4.52 $ 5.20
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range	Exercise Price Range $8.52 to $12.72 to $17.74 to $12.71 $17.73 $23.37 (options in thousands) Options outstanding 330 750 446 Weighted-average exercise price of options outstanding $ 10.87 $ 13.86 $ 19.13 Weighted-average remaining contractual life of options outstanding 5.6 5.8 6.0 Options exercisable 219 422 199 Weighted-average exercise price of options exercisable $ 11.03 $ 14.45 $ 20.12
Schedule of Nonvested Share Activity	summary of the Company’s non-vested stock activity and related information follows: May 28, 2015 May 29, 2014 May 30, 2013 Weighted- Weighted- Weighted- Average Fair Average Fair Average Fair Shares Value Shares Value Shares Value (shares in thousands) Outstanding at beginning of year 98 $ 13.61 97 $ 12.92 86 $ 12.37 Granted 30 19.38 37 14.14 28 13.65 Vested (14) 11.72 (25) 12.01 (17) 11.36 Forfeited – – (11) 12.93 – – Outstanding at end of year 114 $ 15.39 98 $ 13.61 97 $ 12.92

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	May. 28, 2015
Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract]
Schedule of Changes in Projected Benefit	The status of the Company’s unfunded nonqualified, defined-benefit and account-based retirement plan based on the respective May 28, 2015 and May 29, 2014 measurement dates is as follows: May 28, May 29, 2015 2014 (in thousands) Change in benefit obligation: Benefit obligation at beginning of year $ 28,776 $ 26,439 Service cost 697 702 Interest cost 1,243 1,173 Actuarial loss 1,472 1,567 Benefits paid (1,151) (1,105) Benefit obligation at end of year $ 31,037 $ 28,776 Amounts recognized in the statement of financial position consist of: Current accrued benefit liability (included in Other accrued liabilities) $ (1,196) $ (1,124) Noncurrent accrued benefit liability (included in Deferred compensation and other) (29,841) (27,652) Total (31,037) (28,776) Amounts recognized in accumulated other comprehensive loss consist of: Net actuarial loss 9,562 $ 8,494 Prior service credit (756) (834) Total $ 8,806 $ 7,660
Net Periodic Pension Cost	Year Ended May 28, 2015 May 29, 2014 May 30, 2013 (in thousands) Net periodic pension cost: Service cost $ 697 $ 702 $ 712 Interest cost 1,243 1,173 1,099 Net amortization of prior service cost and actuarial loss 326 268 286 $ 2,266 $ 2,143 $ 2,097
Schedule of Expected Benefit Payments	Benefit payments and contributions expected to be paid subsequent to May 28, 2015, are: Fiscal Year (in thousands) 2016 $ 1,196 2017 1,232 2018 1,226 2019 1,236 2020 1,305 Years 2021 – 2025 9,281

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	May. 28, 2015
Income Taxes [Abstract]
Schedule of Deferred Tax Assets and Liabilities	The components of the net deferred tax liability are as follows: May 28, 2015 May 29, 2014 (in thousands) Current deferred income tax assets: Accrued employee benefits $ 948 $ 832 Other 2,049 2,224 Net current deferred tax assets $ 2,997 $ 3,056 Noncurrent deferred income tax (liabilities) assets: Depreciation and amortization $ (64,460) $ (58,035) Accrued employee benefits 15,612 14,206 Other 1,346 1,268 Net noncurrent deferred tax liabilities $ (47,502) $ (42,561)
Schedule of Components of Income Tax Expense (Benefit)	Income tax expense consists of the following: Year Ended May 28, 2015 May 29, 2014 May 30, 2013 (in thousands) Current: Federal $ 8,065 $ 14,788 $ 10,048 State 2,120 2,654 2,448 Deferred: Federal 4,328 (861) (964) State 1,165 229 (182) $ 15,678 $ 16,810 $ 11,350
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of the statutory federal tax rate to the effective tax rate on earnings attributable to The Marcus Corporation follows: Year Ended May 28, 2015 May 29, 2014 May 30, 2013 Statutory federal tax rate 35.0 % 35.0 % 35.0 % State income taxes, net of federal income tax benefit 5.3 4.5 5.3 Tax credits, net of federal income tax benefit (1.1) (0.2) (0.5) Unrecognized tax benefits and related interest – – (0.6) Other 0.3 0.9 0.1 39.5 % 40.2 % 39.3 %
Schedule of Unrecognized Tax Benefits Roll Forward	A reconciliation of the beginning and ending gross amounts of unrecognized tax benefit are as follows: Year Ended May 28, 2015 May 29, 2014 May 30, 2013 (in thousands) Balance at beginning of year $ 102 $ 102 $ 1,614 Increases due to: Tax positions taken in prior years 543 - 102 Tax positions taken in current year - - - Decreases due to: Tax positions taken in prior years - - - Settlements with taxing authorities (214) - (1,535) Lapse of applicable statute of limitations - - (79) Balance at end of year $ 431 $ 102 $ 102

Commitments and License Rights

Commitments and License Rights (Tables)	12 Months Ended
	May. 28, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule Of Rent Expense Charged To Operations Under Leases	Rent expense charged to operations under these leases was as follows: Year Ended May 28, 2015 May 29, 2014 May 30, 2013 (in thousands) Fixed minimum rentals $ 8,064 $ 7,995 $ 8,024 Amortization of favorable lease right 334 334 334 Percentage rentals 193 193 60 $ 8,591 $ 8,522 $ 8,418
Schedule of Future Minimum Rental Payments for Operating Leases	Aggregate minimum rental commitments under long-term operating leases, assuming the exercise of certain lease options, are as follows at May 28, 2015: Fiscal Year (in thousands) 2016 $ 7,639 2017 7,569 2018 7,732 2019 7,827 2020 7,982 Thereafter 82,072 $ 120,821

Business Segment Information (T

Business Segment Information (Tables)	12 Months Ended
	May. 28, 2015
Business Segment Information [Abstract]
Schedule of Segment Reporting Information, by Segment	Following is a summary of business segment information for fiscal 2013 through 2015: Hotels/ Corporate Theatres Resorts Items Total (in thousands) Fiscal 2015 Revenues $ 269,155 $ 218,332 $ 580 $ 488,067 Operating income (loss) 53,467 10,086 (13,359) 50,194 Depreciation and amortization 20,141 18,175 494 38,810 Assets 424,740 334,442 49,860 809,042 Capital expenditures and acquisitions 49,789 23,610 1,589 74,988 Fiscal 2014 Revenues $ 243,162 $ 204,138 $ 639 $ 447,939 Operating income (loss) 46,461 15,840 (13,919) 48,382 Depreciation and amortization 16,747 16,562 536 33,845 Assets 401,624 324,291 43,008 768,923 Capital expenditures and acquisitions 37,964 18,516 193 56,673 Fiscal 2013 Revenues $ 219,533 $ 192,676 $ 627 $ 412,836 Operating income (loss) 40,907 10,662 (13,365) 38,204 Depreciation and amortization 16,753 16,520 554 33,827 Assets 383,328 325,428 37,940 746,696 Capital expenditures and acquisitions 13,295 10,008 188 23,491

Unaudited Quarterly Financial31

Unaudited Quarterly Financial Information (Tables)	12 Months Ended
	May. 28, 2015
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	13 Weeks Ended August 28, November 27, February 26, May 28, Fiscal 2015 2014 2014 2015 2015 (1) Revenues $ 131,769 $ 116,061 $ 120,153 $ 120,084 Operating income (loss) 22,689 11,620 7,305 8,580 Net earnings attributable to The Marcus Corporation 12,432 5,223 3,091 3,249 Net earnings per common share – diluted $ 0.45 $ 0.19 $ 0.11 $ 0.12 13 Weeks Ended August 29, November 28, February 27, May 29, Fiscal 2014 2013 2013 2014 2014 Revenues $ 129,032 $ 100,588 $ 109,845 $ 108,474 Operating income 24,347 8,810 5,661 9,564 Net earnings attributable to The Marcus Corporation 13,431 3,245 4,071 4,254 Net earnings per common share – diluted $ 0.50 $ 0.12 $ 0.15 $ 0.16 (1) The Company recorded a $ 2,600 1,562 0.06

Description of Business and S32

Description of Business and Summary of Significant Accounting Policies (Details)	12 Months Ended
	May. 28, 2015
Land Improvements [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	39 years
Land Improvements [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	15 years
Buildings and Improvements [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	39 years
Buildings and Improvements [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	25 years
Leasehold Improvements [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	40 years
Leasehold Improvements [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	3 years
Furniture and Fixtures and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	20 years
Furniture and Fixtures and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	3 years

Description of Business and S33

Description of Business and Summary of Significant Accounting Policies (Details 1) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended									12 Months Ended
	May. 28, 2015	[1]	Feb. 26, 2015	Nov. 27, 2014	Aug. 28, 2014	May. 29, 2014	Feb. 27, 2014	Nov. 28, 2013	Aug. 29, 2013	May. 28, 2015	May. 29, 2014	May. 30, 2013
Numerator:
Net earnings attributable to The Marcus Corporation	$ 3,249		$ 3,091	$ 5,223	$ 12,432	$ 4,254	$ 4,071	$ 3,245	$ 13,431	$ 23,995	$ 25,001	$ 17,506
Denominator:
Denominator for basic EPS										27,421	27,076	27,846
Effect of dilutive employee stock options										266	74	19
Denominator for diluted EPS										27,687	27,150	27,865
Common Stock [Member]
Net earnings per share - basic:
Common Stock										$ 0.90	$ 0.95	$ 0.68
Net earnings per share - diluted:
Common Stock										0.87	0.92	0.63
Class B Common Stock [Member]
Net earnings per share - basic:
Common Stock										0.82	0.86	0.59
Net earnings per share - diluted:
Common Stock										$ 0.81	$ 0.86	$ 0.59
[1]	The Company recorded a $2,600 pre-tax impairment charge during the fourth quarter of fiscal 2015 related to an existing hotel (approximately $1,562 after-tax, or $0.06 per diluted common share).

Description of Business and S34

Description of Business and Summary of Significant Accounting Policies (Details 2) - USD ($) $ in Thousands	May. 28, 2015	May. 29, 2014
Unrealized loss on available for sale investments	$ (11)	$ (11)
Unrecognized gain (loss) on interest rate swap agreement	(17)	34
Net unrecognized actuarial loss for pension obligation	(5,284)	(4,581)
Accumulated Other Comprehensive Income (Loss), Net of Tax	$ (5,312)	$ (4,558)

Description of Business and S35

Description of Business and Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	May. 28, 2015	May. 29, 2014	May. 30, 2013
General [Line Items]
Depreciation	$ 38,368,000	$ 33,329,000	$ 33,469,000
Percentage Of Cash Dividends	110.00%
Senior Notes	$ 101,429,000
Inventory, Net	2,456,000	2,319,000
Business Acquisition, Goodwill, Expected Tax Deductible Amount	138,000	139,000
Interest Costs Capitalized	194,000	256,000	$ 75,000
Deferred Revenue, Current	$ 18,502,000	$ 16,028,000
Effective Income Tax Rate Reconciliation, Tax Settlement, Percent	50.00%
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	434,000	469,000	1,402,000
Concentration Risk, Labor Subject to Collective Bargaining Arrangements	As of May 28, 2015, 8% of the Companys employees were covered by a collective bargaining agreement, of which 75% are covered by an agreement that will expire in one year. As of May 29, 2014, 9% of the Companys employees were covered by a collective bargaining agreement, of which 0% were covered by an agreement that expired within one year.
Amortization of Financing Costs	$ 419,000	$ 491,000	$ 348,000
Corporate Joint Venture Two [Member]
General [Line Items]
Ownership Interest In Joint Ventures	50.00%
Maximum [Member]
General [Line Items]
Investment Options, Exercise Price	$ 23.37	$ 23.37	$ 23.37
Equity Method Investment, Ownership Percentage	50.00%
Minimum [Member]
General [Line Items]
Investment Options, Exercise Price	$ 18.34	$ 14.40	$ 12.73
Minimum [Member] | Corporate Joint Venture One [Member]
General [Line Items]
Ownership Interest In Joint Ventures	50.00%
Fair Value, Inputs, Level 1 [Member]
General [Line Items]
Available-for-sale Securities	$ 70,000	$ 70,000
Fair Value, Inputs, Level 2 [Member]
General [Line Items]
Interest Rate Fair Value Hedge Asset at Fair Value		$ 56,000
Senior Notes	105,556,000
Interest Rate Fair Value Hedge Liability at Fair Value	$ 28,000

Impairment Charge (Details Text

Impairment Charge (Details Textual) - USD ($)	12 Months Ended
	May. 28, 2015	May. 30, 2013
Impaired Asset Fair Value	$ 7,737,000	$ 2,275,000
Theatres [Member] | Fair Value, Inputs, Level 3 [Member]
Impairment of Real Estate	319,000
Hotels Resorts [Member] | Fair Value, Inputs, Level 3 [Member]
Impairment of Real Estate	$ 2,600,000
Closed Water Park [Member] | Fair Value, Inputs, Level 3 [Member]
Impairment of Real Estate		250,000
A Closed Theatre And Two Budget-Oriented Theatres [Member] | Fair Value, Inputs, Level 3 [Member]
Impairment of Real Estate		$ 1,262,000

Acquisition (Details Textual)

Acquisition (Details Textual) - USD ($)	Oct. 01, 2012	May. 30, 2013
Noncontrolling Interest in Joint Ventures	$ 4,000,000
Ownership Percentage In Joint Ventures	73.00%
Corporate Joint Venture [Member]
Property, Plant and Equipment, Additions	$ 856,000
Non-Recourse Debt	$ 25,744,000
Hotels Resorts [Member]
Business Acquisition Revenue Reported By Acquired Entity		$ 5,901,000
Business Acquisition Operating Income Reported By Acquired Entity		$ (1,079,000)

Additional Balance Sheet Info38

Additional Balance Sheet Information (Details) - USD ($) $ in Thousands	May. 28, 2015	May. 29, 2014
Trade receivables, net of allowances of $245 and $1,423, respectively	$ 6,363	$ 5,023
Other receivables	9,976	4,449
AccountsNotesAndLoansReceivableNetCurrent	$ 16,339	$ 9,472

Additional Balance Sheet Info39

Additional Balance Sheet Information (Details 1) - USD ($) $ in Thousands	May. 28, 2015	May. 29, 2014
Property, Plant and Equipment, Gross	$ 1,099,325	$ 1,050,699
Less accumulated depreciation and amortization	419,208	399,119
Property Plant and Equipment Net	680,117	651,580
Land Improvements [Member]
Property, Plant and Equipment, Gross	98,980	97,611
Building Improvements [Member]
Property, Plant and Equipment, Gross	633,946	613,873
Leasehold Improvements [Member]
Property, Plant and Equipment, Gross	78,624	62,379
Furniture and Fixtures [Member]
Property, Plant and Equipment, Gross	279,383	270,993
Construction in Progress [Member]
Property, Plant and Equipment, Gross	$ 8,392	$ 5,843

Additional Balance Sheet Info40

Additional Balance Sheet Information (Details 2) - USD ($) $ in Thousands	May. 28, 2015	May. 29, 2014
Favorable lease right	$ 10,014	$ 10,348
Split dollar life insurance policies	13,584	12,944
Other assets	10,391	11,503
Other Assets, Noncurrent	$ 33,989	$ 34,795

Additional Balance Sheet Info41

Additional Balance Sheet Information (Details Textual) - USD ($)	12 Months Ended
	May. 28, 2015	May. 29, 2014	May. 30, 2013
Regulatory Asset, Amortization Period	40 years
Amortization Of Intangible Assets	$ 334,000	$ 334,000	$ 334,000
Commitment Minimum Lease Payments	6,163,000
Payments Obligation Reduced Amount	5,053,000
Allowance for Doubtful Accounts Receivable	245,000	1,423,000
Furniture and Fixtures [Member]
Capital Leases, Balance Sheet, Assets by Major Class, Net	45,510,000	45,510,000
Digital Systems [Member]
Finite-Lived Intangible Assets, Accumulated Amortization	$ 18,435,000	12,259,000
Cdf 2 Holdings [Member]
Master Licensing Agreement Term	10 years
Off-Market Favorable Lease [Member]
Amortization of Leased Asset	$ 13,353,000
Finite-Lived Intangible Assets, Accumulated Amortization	$ 3,339,000	$ 3,005,000

Long-Term Debt (Details)

Long-Term Debt (Details) - USD ($) $ in Thousands	May. 28, 2015	May. 29, 2014
Mortgage notes	$ 51,986	$ 52,696
Senior notes	101,429	103,571
Unsecured term note due February 2025, with monthly principal and interest payments of $39,110, bearing interest at 5.75%	3,496	3,757
Revolving credit agreement	48,000	34,000
Unsecured term loan	42,500	46,563
Long-term Debt	247,411	240,587
Less current maturities	17,742	7,030
Long-term Debt, Excluding Current Maturities	$ 229,669	$ 233,557

Long-Term Debt (Details 1)

Long-Term Debt (Details 1) - USD ($) $ in Thousands	May. 28, 2015	May. 29, 2014
2,016	$ 17,742
2,017	43,153
2,018	106,302
2,019	9,560
2,020	9,587
Thereafter	61,067
Long-term Debt	$ 247,411	$ 240,587

Long-Term Debt (Details Textual

Long-Term Debt (Details Textual) - USD ($)	12 Months Ended
	May. 28, 2015	May. 29, 2014	May. 30, 2013	Feb. 28, 2013	Feb. 29, 2008
Debt, Weighted Average Interest Rate	4.52%
Repayments of Secured Debt		$ 20,830,000
Senior Notes, Noncurrent	$ 101,429,000	103,571,000
Long-term Commercial Paper	$ 35,000,000
Line of Credit Facility, Commitment Fee Percentage	0.20%
Line of Credit Facility, Remaining Borrowing Capacity	$ 127,000,000
Extinguishment of Debt, Amount	0	0	$ (6,008,000)
Debt Issuance Cost			$ 3,745,000
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners			40.00%
Interest Paid, Net	9,353,000	9,370,000	$ 9,093,000
Derivative, Amount of Hedged Item				$ 25,000,000
Derivative Instruments Loss Reclassified From Accumulated Income Effective Portion Net Of Tax			58,000
Derivative Liability, Notional Amount	25,000,000
Derivative Instruments, Loss Reclassified from Accumulated OCI into Income, Effective Portion			$ 99,000
Interest Rate Derivative Assets, at Fair Value		$ 56,000
Interest Rate Derivative Liabilities, at Fair Value	28,000
Debt Instrument, Periodic Payment	$ 39,110
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate	5.75%
Revolving Credit Facility [Member]
Long-term Line of Credit	$ 175,000,000
Line of Credit Facility, Commitment Fee Percentage	1.363%	1.363%
Debt Instrument, Basis Spread on Variable Rate	1.563%	1.563%
Old Credit Agreement [Member]
Long-term Line of Credit	$ 48,000,000
Senior Notes [Member]
Long-term Debt, Weighted Average Interest Rate	5.26%	5.27%
Minimum [Member] | Senior Notes [Member]
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate	4.02%
Maximum [Member] | Senior Notes [Member]
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate	6.55%
Cash Flow Hedging [Member]
Derivative Fair Value Net Of Tax					$ 338,000
Derivative Liability, Fair Value, Gross Liability					567,000
Interest Rate Swap [Member]
Derivative, Amount of Hedged Item					$ 25,000,000
Derivative, Fixed Interest Rate				0.96%	3.49%
Derivative, Variable Interest Rate	0.19%
Term Loan [Member]
Long-term Line of Credit	$ 42,500,000
Mortgage Notes [Member]
Notes Payable, Total	$ 16,904,000
Mortgage Notes [Member] | Minimum [Member]
Interest Rate Of Unsecured Term Note	3.00%
Mortgage Notes [Member] | Maximum [Member]
Interest Rate Of Unsecured Term Note	5.90%
Skirvin Hilton Hotel [Member]
Noncontrolling Interest, Ownership Percentage by Parent			60.00%
Debt Instrument, Face Amount			$ 9,753,000
Extinguishment of Debt, Amount		$ 3,600,000
Income Attributable To Noncontrolling Interest Percentage			100.00%

Shareholders' Equity and Stoc45

Shareholders' Equity and Stock-Based Compensation (Details)	12 Months Ended
	May. 28, 2015	May. 29, 2014	May. 30, 2013
Dividend yield	2.50%	2.70%	2.80%
Maximum [Member]
Risk-free interest rate	2.32%	2.38%	1.33%
Volatility	49.00%	49.00%	62.00%
Expected life	9 years	9 years	9 years
Minimum [Member]
Risk-free interest rate	1.31%	1.04%	0.48%
Volatility	37.00%	41.00%	49.00%
Expected life	4 years	4 years	4 years

Shareholders' Equity and Stoc46

Shareholders' Equity and Stock-Based Compensation (Details 1) - $ / shares shares in Thousands	12 Months Ended
	May. 28, 2015	May. 29, 2014	May. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding
Outstanding at beginning of year	1,566	1,949	2,006
Granted	276	291	306
Exercised	(215)	(437)	(202)
Forfeited	(101)	(237)	(161)
Outstanding at end of year	1,526	1,566	1,949
Exercisable at end of year	840	909	1,113
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price
Outstanding at beginning of year	$ 14.06	$ 14.03	$ 13.91
Granted	18.35	13.16	13.12
Exercised	13.81	12.81	10.82
Forfeited	15.87	14.16	14.48
Outstanding at end of year	14.75	14.06	14.03
Exercisable at end of year	14.90	15.29	15.47
Weighted-average fair value of options granted during year	$ 5.98	$ 4.52	$ 5.20

Shareholders' Equity and Stoc47

Shareholders' Equity and Stock-Based Compensation (Details 2) - $ / shares	12 Months Ended
	May. 28, 2015	May. 29, 2014	May. 30, 2013	May. 29, 2012
Options outstanding	1,526,000	1,566,000	1,949,000	2,006,000
Weighted-average exercise price of options outstanding	$ 14.75	$ 14.06	$ 14.03	$ 13.91
Options exercisable	840,000	909,000	1,113,000
Weighted-average exercise price of options exercisable	$ 14.90	$ 15.29	$ 15.47
Dollar Eight Point Five Two To Dollar Twelve Point Seven One [Member]
Options outstanding	330
Weighted-average exercise price of options outstanding	$ 10.87
Weighted-average remaining contractual life of options outstanding	5 years 7 months 6 days
Options exercisable	219
Weighted-average exercise price of options exercisable	$ 11.03
Doller Twelve Point Seventy Two To Dollar Seventeen Point Seventy Three [Member]
Options outstanding	750
Weighted-average exercise price of options outstanding	$ 13.86
Weighted-average remaining contractual life of options outstanding	5 years 9 months 18 days
Options exercisable	422
Weighted-average exercise price of options exercisable	$ 14.45
Dollar Seventeen Point Seventy Four To Dollar Twenty Three Point Thirty Seven [Member]
Options outstanding	446
Weighted-average exercise price of options outstanding	$ 19.13
Weighted-average remaining contractual life of options outstanding	6 years
Options exercisable	199
Weighted-average exercise price of options exercisable	$ 20.12

Shareholders' Equity and Stoc48

Shareholders' Equity and Stock-Based Compensation (Details 3) - $ / shares shares in Thousands	12 Months Ended
	May. 28, 2015	May. 29, 2014	May. 30, 2013
Shares, Outstanding at beginning of year	98	97	86
Shares, Granted	30	37	28
Shares, Vested	(14)	(25)	(17)
Shares, Forfeited	0	(11)	0
Shares, Outstanding at end of year	114	98	97
Weighted- Average Fair Value, Outstanding at beginning of year	$ 13.61	$ 12.92	$ 12.37
Weighted- Average Fair Value, Granted	19.38	14.14	13.65
Weighted- Average Fair Value, Vested	11.72	12.01	11.36
Weighted- Average Fair Value, Forfeited	0	12.93	0
Weighted- Average Fair Value, Outstanding at end of year	$ 15.39	$ 13.61	$ 12.92

Shareholders' Equity and Stoc49

Shareholders' Equity and Stock-Based Compensation (Details Textual) - USD ($)	12 Months Ended
	May. 28, 2015	May. 29, 2014	May. 30, 2013	Dec. 28, 2012
Stock Repurchase Program, Number of Shares Authorized to be Repurchased	11,687,500
Stock Repurchased During Period, Shares	54,742	314,312	2,158,207
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	750,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized	460,077
Share-based Goods and Nonemployee Services Transaction, Shares Approved for Issuance	4,937,500
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	1,440,775
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased	3,235,816
Allocated Share-based Compensation Expense	$ 1,499,000	$ 1,781,000	$ 1,772,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	$ 689,000	752,000	491,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number	1,464,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price	$ 14.71
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Aggregate Intrinsic Value	$ 7,328,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	7,568,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	1,181,000	$ 1,211,000	$ 510,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options	$ 1,121,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	4 years 1 month 6 days
Dividends Payable				$ 30,924,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options	$ 2,537,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value	$ 4,078,000
Preferred Stock, Dividend Rate, Percentage	110.00%
After Two Years [Member]
Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Exercisable Percentage	40.00%
Upon Retirement [Member] | Option One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	100.00%
After Three Years [Member]
Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Exercisable Percentage	60.00%
After Three Years [Member] | Option One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	25.00%
After Three Years [Member] | Option Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	50.00%
After Four Years [Member]
Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Exercisable Percentage	80.00%
After Five Years [Member]
Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Exercisable Percentage	100.00%
After Five Years [Member] | Option One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	50.00%
After Five Years [Member] | Option Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	100.00%
After Ten Years [Member] | Option One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	75.00%
Dollar Eight Point Five Two To Dollar two Three point Three Seven [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	5 years 9 months 18 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	4 years
Employee Stock Option [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	3 years 3 months 18 days
Common Stock [Member]
Dividends Payable, Amount Per Share				$ 1
Common Stock [Member] | February And May Two Thousand And Thirteen [Member]
Dividends Payable, Amount Per Share				0.17
Class B Common Stock [Member]
Dividends Payable, Amount Per Share				0.90909
Class B Common Stock [Member] | February And May Two Thousand And Thirteen [Member]
Dividends Payable, Amount Per Share				$ 0.15454

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - USD ($) $ in Thousands	12 Months Ended
	May. 28, 2015	May. 29, 2014
Change in benefit obligation:
Benefit obligation at beginning of year	$ 28,776	$ 26,439
Service cost	697	702
Interest cost	1,243	1,173
Actuarial loss	1,472	1,567
Benefits paid	(1,151)	(1,105)
Benefit obligation at end of year	31,037	28,776
Amounts recognized in the statement of financial position consist of:
Current accrued benefit liability (included in Other accrued liabilities)	(1,196)	(1,124)
Noncurrent accrued benefit liability (included in Deferred compensation and other)	(29,841)	(27,652)
Total	(31,037)	(28,776)
Amounts recognized in accumulated other comprehensive loss consist of:
Net actuarial loss	9,562	8,494
Prior service credit	(756)	(834)
Total	$ 8,806	$ 7,660

Employee Benefit Plans (Detai51

Employee Benefit Plans (Details 1) - USD ($) $ in Thousands	12 Months Ended
	May. 28, 2015	May. 29, 2014	May. 30, 2013
Net periodic pension cost:
Service cost	$ 697	$ 702	$ 712
Interest cost	1,243	1,173	1,099
Net amortization of prior service cost and actuarial loss	326	268	286
Total	$ 2,266	$ 2,143	$ 2,097

Employee Benefit Plans (Detai52

Employee Benefit Plans (Details 2) $ in Thousands	May. 28, 2015USD ($)
Defined Benefit Plan Disclosure [Line Items]
2,016	$ 1,196
2,017	1,232
2,018	1,226
2,019	1,236
2,020	1,305
Years 2021 - 2025	$ 9,281

Employee Benefit Plans (Detai53

Employee Benefit Plans (Details Textual) - USD ($)	12 Months Ended
	May. 28, 2015	May. 29, 2014	May. 30, 2013
Defined Benefit Plan Disclosure [Line Items]
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	1.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	25.00%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	6.00%
Defined Contribution Plan, Cost Recognized	$ 3,581,000	$ 3,360,000	$ 3,369,000
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax	5,284,000	4,581,000
Defined Benefit Plan, Accumulated Other Comprehensive Income Net Gains (Losses), after Tax	9,562,000	8,494,000
Defined Benefit Plan, Accumulated Other Comprehensive Income Net Prior Service Cost (Credit), after Tax	756,000	834,000
Defined Benefit Plan, Accumulated Benefit Obligation	26,190,000	23,658,000
Defined Benefit Plan, Actuarial Gain (Loss)	(1,472,000)	$ (1,567,000)
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Gain (Loss), Net of Tax	$ (404,000)
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	4.20%	4.30%
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Rate of Compensation Increase	4.00%	4.00%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate	4.30%	4.40%	4.25%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Rate of Compensation Increase	4.00%	4.00%	4.00%
Other Comprehensive (Income) Loss, Amortization Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Prior Service Cost (Credit), before Tax	$ 78,000
Accumulated Defined Benefit Plans Adjustment [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Accumulated Other Comprehensive Income Net Prior Service Cost (Credit), after Tax	453,000	$ 498,000
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, before Tax	(5,737,000)	$ (5,079,000)
Forecast [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Accumulated Other Comprehensive Income Net Gains (Losses), after Tax	(440,000)
Defined Benefit Plan, Accumulated Other Comprehensive Income Net Prior Service Cost (Credit), after Tax	(78,000)
Other Comprehensive (Income) Loss, Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, Net of Tax, Total	$ 362,000

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	May. 28, 2015	May. 29, 2014
Current deferred income tax assets:
Accrued employee benefits	$ 948	$ 832
Other	2,049	2,224
Net current deferred tax assets	2,997	3,056
Noncurrent deferred income tax (liabilities) assets:
Depreciation and amortization	(64,460)	(58,035)
Accrued employee benefits	15,612	14,206
Other	1,346	1,268
Net noncurrent deferred tax liabilities	$ (47,502)	$ (42,561)

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($) $ in Thousands	12 Months Ended
	May. 28, 2015	May. 29, 2014	May. 30, 2013
Current:
Federal	$ 8,065	$ 14,788	$ 10,048
State	2,120	2,654	2,448
Deferred:
Federal	4,328	(861)	(964)
State	1,165	229	(182)
Income Tax Expense (Benefit)	$ 15,678	$ 16,810	$ 11,350

Income Taxes (Details 2)

Income Taxes (Details 2)	12 Months Ended
	May. 28, 2015	May. 29, 2014	May. 30, 2013
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Statutory federal tax rate	35.00%	35.00%	35.00%
State income taxes, net of federal income tax benefit	5.30%	4.50%	5.30%
Tax credits, net of federal income tax benefit	(1.10%)	(0.20%)	(0.50%)
Unrecognized tax benefits and related interest	0.00%	0.00%	(0.60%)
Other	0.30%	0.90%	0.10%
Effective Income Tax Rate Reconciliation, Percent	39.50%	40.20%	39.30%

Income Taxes (Details 3)

Income Taxes (Details 3) - USD ($) $ in Thousands	12 Months Ended
	May. 28, 2015	May. 29, 2014	May. 30, 2013
Income Taxes [Line Items]
Balance at beginning of year	$ 102	$ 102	$ 1,614
Increases due to:
Tax positions taken in prior years	543	0	102
Tax positions taken in current year	0	0	0
Decreases due to:
Tax positions taken in prior years	0	0	0
Settlements with taxing authorities	(214)	0	(1,535)
Lapse of applicable statute of limitations	0	0	(79)
Balance at end of year	$ 431	$ 102	$ 102

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	12 Months Ended
	May. 28, 2015	May. 29, 2014	May. 30, 2013
Income Taxes [Line Items]
Income Taxes Paid, Net	$ 10,918,000	$ 19,437,000	$ 10,902,000
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	67,000	67,000	67,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	85,000	41,000
Unrecognized Tax Benefits, Interest on Income Taxes Expense	$ 89,000	$ (1,000)	$ (191,000)

Commitments and License Right59

Commitments and License Rights (Details) - USD ($) $ in Thousands	12 Months Ended
	May. 28, 2015	May. 29, 2014	May. 30, 2013
Operating Leased Assets [Line Items]
Fixed minimum rentals	$ 8,064	$ 7,995	$ 8,024
Amortization of favorable lease right	334	334	334
Percentage rentals	193	193	60
Operating Leases, Rent Expense	$ 8,591	$ 8,522	$ 8,418

Commitments and License Right60

Commitments and License Rights (Details 1) $ in Thousands	May. 28, 2015USD ($)
Operating Leases, Future Minimum Payments Receivable [Abstract]
2,016	$ 7,639
2,017	7,569
2,018	7,732
2,019	7,827
2,020	7,982
Thereafter	82,072
Operating Leases, Future Minimum Payments Receivable	$ 120,821

Commitments and License Right61

Commitments and License Rights (Details Textual)	May. 28, 2015USD ($)
Other Commitments [Line Items]
Commitments to complete contracts in process value	$ 10,569,000

Joint Venture Transactions (Det

Joint Venture Transactions (Details Textual) - USD ($)	May. 28, 2015	May. 29, 2014
Corporate Joint Venture [Member]
Related Party Transaction [Line Items]
Equity Method Investments	$ 5,643,000	$ 2,025,000

Business Segment Information (D

Business Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended									12 Months Ended
	May. 28, 2015		Feb. 26, 2015	Nov. 27, 2014	Aug. 28, 2014	May. 29, 2014	Feb. 27, 2014	Nov. 28, 2013	Aug. 29, 2013	May. 28, 2015	May. 29, 2014	May. 30, 2013
Segment Reporting Information [Line Items]
Revenues	$ 120,084	[1]	$ 120,153	$ 116,061	$ 131,769	$ 108,474	$ 109,845	$ 100,588	$ 129,032	$ 488,067	$ 447,939	$ 412,836
Operating income (loss)	8,580	[1]	$ 7,305	$ 11,620	$ 22,689	9,564	$ 5,661	$ 8,810	$ 24,347	50,194	48,382	38,204
Depreciation and amortization										38,810	33,845	33,827
Assets	809,042					768,923				809,042	768,923	746,696
Capital expenditures and acquisitions	74,988					56,673				74,988	56,673	23,491
Theatres [Member]
Segment Reporting Information [Line Items]
Revenues										269,155	243,162	219,533
Operating income (loss)										53,467	46,461	40,907
Depreciation and amortization										20,141	16,747	16,753
Assets	424,740					401,624				424,740	401,624	383,328
Capital expenditures and acquisitions	49,789					37,964				49,789	37,964	13,295
Hotels/Resorts [Member]
Segment Reporting Information [Line Items]
Revenues										218,332	204,138	192,676
Operating income (loss)										10,086	15,840	10,662
Depreciation and amortization										18,175	16,562	16,520
Assets	334,442					324,291				334,442	324,291	325,428
Capital expenditures and acquisitions	23,610					18,516				23,610	18,516	10,008
Corporate Items [Member]
Segment Reporting Information [Line Items]
Revenues										580	639	627
Operating income (loss)										(13,359)	(13,919)	(13,365)
Depreciation and amortization										494	536	554
Assets	49,860					43,008				49,860	43,008	37,940
Capital expenditures and acquisitions	$ 1,589					$ 193				$ 1,589	$ 193	$ 188
[1]	The Company recorded a $2,600 pre-tax impairment charge during the fourth quarter of fiscal 2015 related to an existing hotel (approximately $1,562 after-tax, or $0.06 per diluted common share).

Unaudited Quarterly Financial64

Unaudited Quarterly Financial Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended									12 Months Ended
	May. 28, 2015	[1]	Feb. 26, 2015	Nov. 27, 2014	Aug. 28, 2014	May. 29, 2014	Feb. 27, 2014	Nov. 28, 2013	Aug. 29, 2013	May. 28, 2015	May. 29, 2014	May. 30, 2013
Unaudited Quarterly Financial Information [Line Items]
Revenues	$ 120,084		$ 120,153	$ 116,061	$ 131,769	$ 108,474	$ 109,845	$ 100,588	$ 129,032	$ 488,067	$ 447,939	$ 412,836
Operating income (loss)	8,580		7,305	11,620	22,689	9,564	5,661	8,810	24,347	50,194	48,382	38,204
Net earnings attributable to The Marcus Corporation	$ 3,249		$ 3,091	$ 5,223	$ 12,432	$ 4,254	$ 4,071	$ 3,245	$ 13,431	$ 23,995	$ 25,001	$ 17,506
Net earnings per common share - diluted (in dollars per share)	$ 0.12		$ 0.11	$ 0.19	$ 0.45	$ 0.16	$ 0.15	$ 0.12	$ 0.50
[1]	The Company recorded a $2,600 pre-tax impairment charge during the fourth quarter of fiscal 2015 related to an existing hotel (approximately $1,562 after-tax, or $0.06 per diluted common share).

Unaudited Quarterly Financial65

Unaudited Quarterly Financial Information (Details Textual) - 3 months ended May. 28, 2015 - Hotel [Member] - USD ($) $ / shares in Units, $ in Thousands	Total
Unaudited Quarterly Financial Information [Line Items]
Impairment of Real Estate	$ 2,600
Impairment of Real Estate, After Tax	$ 1,562
Earnings Per Share Diluted	$ 0.06