The Marcus Corporation (MCS) 10-K 14 Mar 17 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 29, 2016	Feb. 28, 2017	Jun. 30, 2016
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 29, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Entity Registrant Name	MARCUS CORP
Entity Central Index Key	62,234
Current Fiscal Year End Date	--12-29
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 377,639,170
Trading Symbol	MCS
Entity Common Stock, Shares Outstanding		19,023,386
Class B Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		8,696,301

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 29, 2016	Dec. 31, 2015
CURRENT ASSETS:
Cash and cash equivalents (Note 1)	$ 3,239	$ 6,672
Restricted cash (Note 1)	5,466	18,019
Accounts and notes receivable, net of reserves (Note 5)	14,761	13,366
Refundable income taxes	1,672	0
Other current assets (Note 1)	11,005	7,041
Total current assets	36,143	45,098
PROPERTY AND EQUIPMENT, net (Note 5)	789,198	670,702
OTHER ASSETS:
Investments in joint ventures (Note 11)	6,096	7,455
Goodwill (Note 1)	43,735	44,220
Other (Note 5)	36,094	37,226
Total other assets	85,925	88,901
Total assets	911,266	804,701
CURRENT LIABILITIES:
Accounts payable	31,206	28,737
Income taxes	0	3,490
Taxes other than income taxes	17,261	17,303
Accrued compensation	17,007	12,269
Other accrued liabilities (Note 1)	46,561	43,231
Current portion of capital lease obligations (Note 6)	6,598	5,181
Current maturities of long-term debt (Note 6)	12,040	18,292
Total current liabilities	130,673	128,503
CAPITAL LEASE OBLIGATIONS (Note 6)	26,106	15,192
LONG-TERM DEBT (Note 6)	271,343	207,376
DEFERRED INCOME TAXES (Note 9)	46,433	43,405
DEFERRED COMPENSATION AND OTHER (Note 8)	45,064	44,527
COMMITMENTS AND LICENSE RIGHTS (Note 10)
Shareholders’ equity attributable to The Marcus Corporation
Preferred Stock, $1 par; authorized 1,000,000 shares; none issued	0	0
Capital in excess of par	58,584	56,474
Retained earnings	351,220	325,355
Accumulated other comprehensive loss	(5,066)	(5,221)
Stockholders' Equity before Treasury Stock	435,928	407,798
Less cost of Common Stock in treasury (3,517,951 shares at December 29, 2016, and 3,525,657 shares at December 31, 2015)	(45,816)	(44,446)
Total shareholders’ equity attributable to The Marcus Corporation	390,112	363,352
Noncontrolling interests	1,535	2,346
Total equity	391,647	365,698
Total liabilities and shareholders’ equity	911,266	804,701
Common Stock [Member]
Shareholders’ equity attributable to The Marcus Corporation
Common Stock, Value	22,490	22,479
Total equity	22,490	22,479
Class B Common Stock [Member]
Shareholders’ equity attributable to The Marcus Corporation
Common Stock, Value	8,700	8,711
Total equity	$ 8,700	$ 8,711

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 29, 2016	Dec. 31, 2015
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	3,517,951	3,525,657
Common Stock [Member]
Common Stock, par (in dollars per share)	$ 1	$ 1
Common Stock, authorized	50,000,000	50,000,000
Common Stock, issued	22,489,976	22,478,541
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	8,699,540	8,710,972
Common Stock, outstanding	8,699,540	8,710,972

CONSOLIDATED STATEMENTS OF EARN

CONSOLIDATED STATEMENTS OF EARNINGS - USD ($) $ in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	May 28, 2015	May 29, 2014
REVENUES:
Theatre admissions	$ 104,606	$ 186,768	$ 157,254	$ 146,039
Rooms	70,093	105,167	109,660	105,483
Theatre concessions	69,206	120,975	98,746	84,062
Food and beverage	44,590	67,551	67,174	58,826
Other revenues	35,772	63,403	55,233	53,529
Total revenues	324,267	543,864	488,067	447,939
COSTS AND EXPENSES:
Theatre operations	91,747	160,729	134,946	127,531
Rooms	24,933	40,213	42,579	40,834
Theatre concessions	19,958	32,407	27,032	23,335
Food and beverage	34,656	55,526	55,215	46,250
Advertising and marketing	14,842	21,582	25,265	25,160
Administrative	36,392	63,620	53,247	46,642
Depreciation and amortization	23,815	41,832	38,361	33,354
Rent (Note 10)	5,040	8,384	8,591	8,522
Property taxes	8,630	16,257	15,001	14,637
Other operating expenses	19,582	33,360	34,268	32,801
Impairment charge (Note 2)	0	0	2,919	0
Total costs and expenses	279,595	473,910	437,424	399,066
OPERATING INCOME	44,672	69,954	50,643	48,873
OTHER INCOME (EXPENSE):
Investment income	15	298	252	630
Interest expense	(5,933)	(9,176)	(9,926)	(10,551)
Loss on disposition of property, equipment and other assets	(490)	(844)	(1,463)	(993)
Equity earnings (losses) from unconsolidated joint ventures, net (Note 11)	(36)	301	(186)	(250)
Nonoperating Income (Expense), Total	(6,444)	(9,421)	(11,323)	(11,164)
EARNINGS BEFORE INCOME TAXES	38,228	60,533	39,320	37,709
INCOME TAXES (Note 9)	14,785	22,994	15,678	16,810
NET EARNINGS	23,443	37,539	23,642	20,899
NET LOSS ATTRIBUTABLE TO NONCONTROLLING INTERESTS	(122)	(363)	(353)	(4,102)
NET EARNINGS ATTRIBUTABLE TO THE MARCUS CORPORATION	$ 23,565	$ 37,902	$ 23,995	$ 25,001
Common Stock [Member]
NET EARNINGS PER SHARE - BASIC:
Common Stock	$ 0.88	$ 1.41	$ 0.9	$ 0.95
NET EARNINGS PER SHARE - DILUTED:
Common Stock	0.84	1.36	0.87	0.92
Common Class B [Member]
NET EARNINGS PER SHARE - BASIC:
Common Stock	0.8	1.28	0.82	0.86
NET EARNINGS PER SHARE - DILUTED:
Common Stock	$ 0.79	$ 1.27	$ 0.81	$ 0.86

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	May 28, 2015	May 29, 2014
NET EARNINGS	$ 23,443	$ 37,539	$ 23,642	$ 20,899
OTHER COMPREHENSIVE INCOME (LOSS):
Change in unrealized gain on available for sale investments, net of tax effect (benefit) of $9, $0, $0 and $(1), respectively	0	14	0	(1)
Pension loss arising during period, net of tax benefit of $40, $42, $570 and $668, respectively	(62)	(42)	(902)	(899)
Amortization of the net actuarial loss and prior service credit related to the pension, net of tax effect of $55, $84, $127 and $114, respectively	127	58	199	154
Pension curtailment gain, net of tax effect of $127, $0, $0 and $0	0	134	0	0
Fair market value adjustment of interest rate swap, net of tax benefit of $95, $25, $110 and $65, respectively (Note 6)	(39)	(143)	(169)	(99)
Reclassification adjustment on interest rate swap included in interest expense, net of tax effect of $25, $43, $77 and $76, respectively (Note 6)	65	38	118	115
Reclassification adjustment related to interest rate swap de-designation, net of tax effect of $63, $0, $0 and $0	0	96	0	0
Other comprehensive income (loss)	91	155	(754)	(730)
COMPREHENSIVE INCOME	23,534	37,694	22,888	20,169
COMPREHENSIVE LOSS ATTRIBUTABLE TO NONCONTROLLING INTERESTS	(122)	(363)	(353)	(4,102)
COMPREHENSIVE INCOME ATTRIBUTABLE TO THE MARCUS CORPORATION	$ 23,656	$ 38,057	$ 23,241	$ 24,271

CONSOLIDATED STATEMENTS OF COM6

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	May 28, 2015	May 29, 2014
Change in unrealized gain on available for sale investments, net of tax benefit	$ 0	$ 9	$ 0	$ (1)
Pension loss arising during period, net of tax benefit	42	40	570	668
Amortization of the net actuarial loss and prior service credit related to the pension, net of tax effect	84	55	127	114
Pension curtailment gain, net of tax effect	0	127	0	0
Fair market value adjustment of interest rate swap, net of tax effect (benefit)	25	95	110	65
Reclassification adjustment on interest rate swap included in interest expense, net of tax effect	43	25	77	76
Reclassification adjustment related to interest rate swap de-designation, net of tax effect	$ 0	$ 63	$ 0	$ 0

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]	Common Stock [Member]	Common Stock [Member]Retained Earnings [Member]	Common Stock [Member]Shareholders'Equity Attributable to The Marcus Corporation [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]
Balance at May. 30, 2013	$ 316,696	$ 51,979	$ 278,536	$ (3,828)	$ (51,175)	$ 306,702	$ 9,994	$ 22,433			$ 8,757
Common Stock, Dividend								(6,421)	$ (6,421)	$ (6,421)	(2,782)	$ (2,782)	$ (2,782)
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 (loss)	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	22,458			8,732
Common Stock, Dividend								(7,298)	(7,298)	(7,298)	(3,092)	(3,092)	(3,092)
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 (loss)	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	22,479			8,711
Common Stock, Dividend								(3,969)	(3,969)	(3,969)	(1,663)	(1,663)	(1,663)
Exercise of stock options	860	(2)	0	0	862	860	0	0			0
Purchase of treasury stock	(75)	0	0	0	(75)	(75)	0	0			0
Reissuance of treasury stock	251	99	0	0	152	251	0	0			0
Issuance of non-vested stock	0	(192)	0	0	192	0	0	0			0
Share-based compensation	975	975	0	0	0	975	0	0			0
Other	55	55	(517)	0	0	(462)	517	0			0
Distributions to noncontrolling interest	(505)	0	0	0	0	0	(505)	0			0
Comprehensive income (loss)	23,534	0	23,565	91	0	23,656	(122)	0			0
Balance at Dec. 31, 2015	365,698	56,474	325,355	(5,221)	(44,446)	363,352	2,346	22,479			8,711
Common Stock, Dividend								(8,477)	$ (8,477)	$ (8,477)	(3,560)	$ (3,560)	$ (3,560)
Exercise of stock options	3,986	116	0	0	3,870	3,986	0	0			0
Purchase of treasury stock	(6,389)	0	0	0	(6,389)	(6,389)	0	0			0
Savings and profit-sharing contribution	905	304	0	0	601	905	0	0			0
Reissuance of treasury stock	300	120	0	0	180	300	0	0			0
Issuance of non-vested stock	0	(368)	0	0	368	0	0	0			0
Share-based compensation	1,899	1,899	0	0	0	1,899	0	0			0
Other	39	39	0	0	0	39	0	0			0
Conversions of Class B Common Stock	0	0	0	0	0	0	0	11			(11)
Distributions to noncontrolling interest	(448)	0	0	0	0	0	(448)	0			0
Comprehensive income (loss)	37,694	0	37,902	155	0	38,057	(363)	0			0
Balance at Dec. 29, 2016	$ 391,647	$ 58,584	$ 351,220	$ (5,066)	$ (45,816)	$ 390,112	$ 1,535	$ 22,490			$ 8,700

CONSOLIDATED STATEMENTS OF SHA8

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	7 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	May 28, 2015	May 29, 2014
Common Stock, Dividends, Per Share, Cash Paid			$ 0.35
Class B Common Stock [Member]
Common Stock, Dividends, Per Share, Cash Paid	$ 0.19	$ 0.41		$ 0.32
Common Stock [Member]
Common Stock, Dividends, Per Share, Cash Paid	$ 0.21	$ 0.45	$ 0.39	$ 0.35

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	May 28, 2015	May 29, 2014
Operating activities
Net earnings	$ 23,443	$ 37,539	$ 23,642	$ 20,899
Adjustments to reconcile net earnings to net cash provided by operating activities:
Losses (earnings) on investments in joint ventures	36	(301)	186	250
Distributions from joint ventures	152	560	166	120
Loss on disposition of property, equipment and other assets	490	844	1,463	993
Impairment charge	0	0	2,919	0
Amortization of favorable lease right	194	334	334	334
Depreciation and amortization	23,815	41,832	38,361	33,354
Amortization of debt issuance costs	258	303	449	491
Stock compensation expense	975	1,899	1,499	1,781
Deferred income taxes	(1,079)	3,022	5,614	(451)
Deferred compensation and other	1,564	577	3,531	850
Contribution of the Company’s stock to savings and profit-sharing plan	0	905	888	782
Changes in operating assets and liabilities:
Accounts and notes receivable	2,967	(1,486)	(5,627)	(877)
Other current assets	(388)	(2,465)	(845)	836
Accounts payable	(665)	(1,978)	2,355	748
Income taxes	7,567	(5,124)	(925)	(2,544)
Taxes other than income taxes	2,550	(373)	766	333
Accrued compensation	(3,085)	4,738	2,440	1,974
Other accrued liabilities	8,016	1,829	3,236	6,567
Total adjustments	43,367	45,116	56,810	45,541
Net cash provided by operating activities	66,810	82,655	80,452	66,440
Investing activities
Capital expenditures	(44,452)	(83,606)	(74,988)	(56,673)
Purchase of theatres, net of cash acquired and working capital assumed	0	(63,766)	0	0
Proceeds from disposals of property, equipment and other assets	13,977	1,560	226	1,926
Decrease (increase) in restricted cash	(9,259)	12,553	(728)	(137)
Decrease (increase) in other assets	495	3,572	(786)	(1,227)
Capital contribution in joint venture	0	0	(399)	(1,366)
Purchase of interest in joint venture	(1,600)	0	(1,500)	0
Sale of interest in joint venture	0	1,100	0	0
Cash advanced to joint ventures	0	0	0	(231)
Net cash used in investing activities	(40,839)	(128,587)	(78,175)	(57,708)
Financing activities
Proceeds from borrowings on revolving credit facility	108,500	346,188	162,500	92,500
Repayment of borrowings on revolving credit facility	(126,500)	(236,188)	(148,500)	(115,500)
Proceeds from issuance of long-term debt	0	0	0	52,700
Principal payments on long-term debt	(3,339)	(52,335)	(7,176)	(31,886)
Debt issuance costs	0	(578)	0	(316)
Equity transactions:
Treasury stock transactions, except for stock options	594	(6,089)	(773)	(3,886)
Exercise of stock options	860	3,986	2,964	5,605
Dividends paid	(5,632)	(12,037)	(10,390)	(9,203)
Distributions to noncontrolling interest	(505)	(448)	(959)	(2,124)
Net cash provided by (used in) financing activities	(26,022)	42,499	(2,334)	(12,110)
Net decrease in cash and cash equivalents	(51)	(3,433)	(57)	(3,378)
Cash and cash equivalents at beginning of year	6,723	6,672	6,780	10,158
Cash and cash equivalents at end of year	6,672	3,239	6,723	6,780
Supplemental Information:
Change in accounts payable for additions to property and equipment	(7,370)	3,417	3,467	4,876
Capital leases acquired	0	17,511	0	0
Non-cash contribution in joint venture	$ 400	$ 0	$ 0	$ 0

Description of Business and Sum

Description of Business and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 29, 2016
Accounting Policies [Abstract]
Description of Business and Summary of Significant 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, Nebraska and Missouri and a family entertainment center in Wisconsin. Hotels and Resorts: Owns and operates full service hotels and resorts in Wisconsin, Illinois, Oklahoma and Nebraska and manages full service hotels, resorts and other properties in Wisconsin, Minnesota, Texas, Nevada, Georgia and California. - The consolidated financial statements include the accounts of The Marcus Corporation and all of its subsidiaries, including a 50 50 Investments in affiliates which are 50% or less owned by the Company for which the Company exercises significant influence but does not have control are accounted for on the equity method. The Company has investments in affiliates which are 50 Additionally, as of December 29, 2016, the Company had entered into a purchase and sale transaction in accordance with Section 1031 of the Internal Revenue Code for the exchange of like-kind property to defer taxable gains on the sale of real estate property. For reverse transactions under a 1031 exchange in which the Company purchases a new property prior to selling the property to be matched in the like-kind exchange, legal title to the acquired property is held by a qualified intermediary engaged to execute the 1031 exchange until the sale transaction and the 1031 exchange is completed. The company retains essentially all of the legal and economic benefits and obligations related to the acquired property prior to the completion of the 1031 exchange. As such, the assets and results of operations of the acquired property are included in the Company’s consolidated financial statements as a VIE until legal title is transferred to the Company upon completion or expiration of the 1031 exchange. All intercompany accounts and transactions have been eliminated in consolidation. - 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. 8,735,000 - 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 December 29, 2016 and December 31, 2015, respectively, the Company’s $ 93,000 70,000 1,927,000 Level 2 - Assets or liabilities for which fair value is based on valuation models for which pricing inputs were either directly or indirectly observable as of the reporting date. At December 29, 2016 and December 31, 2015, respectively, the $ 6,000 16,000 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 December 29, 2016 and December 31, 2015, none of the Company’s recorded assets or liabilities were valued using Level 3 pricing inputs. 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 $ 90,286,000 92,424,000 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, consisting of food and beverage and concession items, are stated at the lower of cost or market. Cost has been determined using the first-in, first-out method. Inventories of $ 4,437,000 2,641,000 - The Company states property and equipment at cost. Major renewals and improvements are capitalized, while maintenance and repairs that do not improve or extend the lives of the respective assets are expensed currently. Years Land improvements 10 20 Buildings and improvements 12 39 Leasehold improvements 3 40 Furniture, fixtures and equipment 3 20 Depreciation expense totaled $ 42,085,000 23,893,000 38,368,000 33,329,000 - 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 performs its annual impairment test on the last day of its fiscal year. Consistent with the fiscal year change, the annual impairment testing has been changed to the last day of its new fiscal year-end. The Company believes performing the test at the end of the fiscal year is preferable as the test is predicated on qualitative factors which are developed and finalized near fiscal year-end. Goodwill is tested for impairment at a reporting unit level, determined to be at an operating segment level. When reviewing goodwill for impairment, the Company considers the amount of excess fair value over the carrying value of the reporting unit, the period of time since its last quantitative test, and other factors to determine whether or not to first perform a qualitative test. When performing a qualitative test, the Company assesses numerous factors to determine whether it is more likely than not that the fair value of its reporting unit is less than its carrying value. Examples of qualitative factors that the Company assesses include its share price, its financial performance, market and competitive factors in its industry, and other events specific to the reporting unit. If the Company concludes that it is more likely than not that the fair value of its reporting unit is less than its carrying value, the Company performs a two-step quantitative impairment test by comparing the carrying value of the reporting unit to the estimated fair value. No impairment was identified as of December 29, 2016 or December 31, 2015. The Company has never recorded a goodwill impairment loss. A summary of the Company’s goodwill activity is as follows: December 29, 2016 December 31, 2015 May 28, 2015 May 29, 2014 (in thousands) Balance at beginning of period $ 44,220 $ 43,720 $ 43,858 $ 43,997 Acquisition – 581 – – Other (347) – – – Deferred tax adjustment (138) (81) (138) (139) Balance at end of period $ 43,735 $ 44,220 $ 43,720 $ 43,858 The Company capitalizes interest during construction periods by adding such interest to the cost of constructed assets. Interest of approximately $ 277,000 32,000 194,000 256,000 During fiscal 2016, the Company adopted Accounting Standards Update No. 2015-03, Simplifying the Presentation of Debt Issuance Costs (Subtopic 835-30) 404,000 258,000 449,000 491,000 Trading securities are stated at fair value, with the change in fair value recorded as investment income or loss. 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 from available for sale securities during fiscal 2016, the Transition Period, fiscal 2015 or fiscal 2014. 28,485,000 25,770,000 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 captive insurance entities, to provide for the potential liabilities for certain risks, including workers’ compensation, healthcare benefits, general liability, property insurance, director and officers’ liability insurance, cyber liability, employment practices liability and business interruption. 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% likelihood of being realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where it is not more-likely-than-not that a tax benefit will be sustained, no tax benefit is recognized in the financial statements. See Note 9 - Income Taxes. 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 31 Weeks Ended Year Ended December 29, December 31, 2016 2015 May 28, 2015 May 29, 2014 (in thousands, except per share data) Numerator: Net earnings attributable to The Marcus Corporation $ 37,902 $ 23,565 $ 23,995 $ 25,001 Denominator: Denominator for basic EPS 27,551 27,609 27,421 27,076 Effect of dilutive employee stock options 406 308 266 74 Denominator for diluted EPS 27,957 27,917 27,687 27,150 Net earnings per share - Basic: Common Stock $ 1.41 $ 0.88 $ 0.90 $ 0.95 Class B Common Stock $ 1.28 $ 0.80 $ 0.82 $ 0.86 Net earnings per share- Diluted: Common Stock $ 1.36 $ 0.84 $ 0.87 $ 0.92 Class B Common Stock $ 1.27 $ 0.79 $ 0.81 $ 0.86 Options to purchase 14,000 456,000 434,000 469,000 23.37 31.55 19.74 23.37 18.34 23.37 14.40 23.37 December 29, 2016 December 31, 2015 Unrealized gain (loss) on available for sale investments $ 3 $ (11) Unrecognized gain on interest rate swap agreement – 9 Net unrecognized actuarial loss for pension obligation (5,069) (5,219) $ (5,066) $ (5,221) As of December 29, 2016, 7% of the Company’s employees were covered by a collective bargaining agreement, of which 2% are covered by an agreement that will expire in one year. As of December 31, 2015, 8% of the Company’s employees were covered by a collective bargaining agreement, of which 75% were covered by an agreement that expired within one year Revenue from Contracts with Customers Revenue from Contracts with Customers: Deferral of Effective Date (ASU 2015-14) In January 2016, the FASB issued ASU No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230) – Classification of Certain Cash Receipts and Cash Payments In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows (Topic 230)- Restricted Cash 12,553,000 In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805) – Clarifying the Definition of a Business In January 2017, the FASB issued ASU No. 2017-04, Intangibles – Goodwill and Other (Topic 350) – Simplifying the Test for Goodwill Impairment During fiscal 2016, the Company adopted ASU No. 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting On January 1, 2016, the Company adopted ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis

Impairment Charge

Impairment Charge	12 Months Ended
	Dec. 29, 2016
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

Acquisition

Acquisition	12 Months Ended
	Dec. 29, 2016
Business Combinations [Abstract]
Acquisition	3. Acquisition On December 16, 2016, the Company acquired 14 owned and/or leased movie theatres, along with Ronnie’s Plaza 84,000 65,000,000 54,545,000 17,511,000 5,111,000 (450,000) 2,037,000 Assuming the Wehrenberg acquisition occurred at the beginning of fiscal 2016, unaudited pro forma revenues for the Company during fiscal 2016 were $ 607,934,000

Asset Sale

Asset Sale	12 Months Ended
	Dec. 29, 2016
Asset Sale [Abstract]
Asset Sale	4. Asset Sale On October 16, 2015, the Company sold the Hotel Phillips for a total purchase price of approximately $ 13,500,000 13,100,000 70,000 3,925,000 9,736,000 7,888,000 291,000 739,000 (113,000)

Additional Balance Sheet Inform

Additional Balance Sheet Information	12 Months Ended
	Dec. 29, 2016
Balance Sheet Related Disclosures [Abstract]
Additional Balance Sheet Information	5. Additional Balance Sheet Information December 29, 2016 December 31, 2015 (in thousands) Trade receivables, net of allowances of $204 and $259, respectively $ 6,349 $ 5,898 Other receivables 8,412 7,468 $ 14,761 $ 13,366 December 29, 2016 December 31, 2015 (in thousands) Land and improvements $ 134,306 $ 104,379 Buildings and improvements 699,828 618,004 Leasehold improvements 80,522 78,855 Furniture, fixtures and equipment 312,334 285,578 Construction in progress 19,698 10,363 1,246,688 1,097,179 Less accumulated depreciation and amortization 457,490 426,477 $ 789,198 $ 670,702 December 29, 2016 December 31, 2015 (in thousands) Favorable lease right $ 9,486 $ 9,820 Split dollar life insurance policies 10,131 13,584 Other assets 16,477 13,822 $ 36,094 $ 37,226 The Company’s $ 13,353,000 40 334,000 3,867,000 3,533,000 Included in other assets as of December 29, 2016 is approximately $ 2,468,000

Long-Term Debt and Capital Leas

Long-Term Debt and Capital Lease Obligations	12 Months Ended
	Dec. 29, 2016
Debt Disclosure [Abstract]
Long-Term Debt and Capital Lease Obligations	6. Long-Term Debt and Capital Lease Obligations December 29, 2016 December 31, 2015 (in thousands, except payment data) Mortgage notes $ 50,399 $ 51,305 Senior notes 90,286 101,429 Unsecured term note due February 2025, with monthly principal and interest payments of $39,110, bearing interest at 5.75% 3,053 3,338 Revolving credit agreement 140,000 30,000 Unsecured term loan – 40,000 Debt issuance costs (355) (404) 283,383 225,668 Less current maturities, net of issuance costs 12,040 18,292 $ 271,343 $ 207,376 The mortgage notes, both fixed rate and adjustable, bear interest from 3.0 5.9 4.70 4.59 24,226,000 15,000,000 The $ 90,286,000 4.02 6.55 5.10 5.26 The Company has the ability to issue commercial paper through an agreement with a bank, up to a maximum of $ 35,000,000 During fiscal 2016, the Company replaced its then-existing credit agreement, consisting of a $ 37,188,000 175,000,000 225,000,000 140,000,000 1.83 1.61 0.20 85,000,000 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 December 29, 2016. (in thousands) Fiscal Year 2017 $ 12,040 2018 27,855 2019 9,704 2020 24,090 2021 159,830 Thereafter 49,864 $ 283,383 Interest paid, net of amounts capitalized, for fiscal 2016, the Transition Period, fiscal 2015 and fiscal 2014 totaled $ 9,105,000 5,220,000 9,353,000 9,370,000 Subsequent to December 29, 2016, the Company issued $ 50,000,000 4.32 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 0.75 25,000,000 159,000 96,000 165,000 Capital Lease Obligations - 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 December 29, 2016, 642 of the Company’s screens were utilizing the systems under a 10 45,510,000 28,294,000 22,118,000 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 (VPFs) 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 VPFs paid by distributors (standard booking commitment) to CDF2. To the extent the VPFs 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 VPFs are paid by the film distributors to CDF2. The Company has recorded the reduction of the obligation associated with the payment of VPFs 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 $ 5,543,000 In conjunction with the Wehrenberg theatre acquisition (see Note 3), the Company became the obligor of several movie theatre and equipment leases with unaffiliated third parties that qualify for capital lease accounting. We have recorded the leased buildings and equipment and corresponding obligations under the capital leases on our balance sheet at an initial preliminary fair value of $ 17,511,000 146,000 (in thousands) Fiscal Year 2017 $ 3,695 2018 3,701 2019 3,729 2020 3,694 2021 3,566 Thereafter 17,914 $ 36,299

Shareholders' Equity and Stock-

Shareholders' Equity and Stock-Based Compensation	12 Months Ended
	Dec. 29, 2016
Stock Holders Equity And Share Based Compensation [Abstract]
Stock Holders Equity And Share Based Compensation	7. 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 December 29, 2016, the Company’s Board of Directors has approved the repurchase of up to 11,687,500 333,827 3,669 54,742 314,312 2,898,320 The Company’s Board of Directors has authorized the issuance of up to 750,000 447,036 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 1,351,801 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 31 Weeks Ended Year Ended Year Ended December 29, 2016 December 31, 2015 May 28, 2015 May 29, 2014 Risk-free interest rate 1.07 – 1.64% 1.30 – 2.13% 1.31 – 2.32% 1.04 – 2.38% Dividend yield 2.29% 2.26% 2.5% 2.7% Volatility 29 – 48% 36 – 48% 37 – 49% 41 – 49% Expected life 4 – 9 years 4 – 9 years 4 – 9 years 4 – 9 years Total pre-tax stock-based compensation expense was $ 1,899,000 975,000 1,499,000 1,781,000 840,000 418,000 689,000 752,000 December 29, 2016 December 31, 2015 May 28, 2015 May 29, 2014 Weighted- Weighted- Weighted- Weighted Average Average Average Average Exercise Exercise Exercise Exercise Options Price Options Price Options Price Options Price (options in thousands) Outstanding at beginning of period 1,707 $ 15.71 1,526 $ 14.75 1,566 $ 14.06 1,949 $ 14.03 Granted 185 19.45 284 20.22 276 18.35 291 13.16 Exercised (245) 16.23 (68) 12.69 (215) 13.81 (437) 12.81 Forfeited (84) 18.21 (35) 16.25 (101) 15.87 (237) 14.16 Outstanding at end of period 1,563 15.94 1,707 15.71 1,526 14.75 1,566 14.06 Exercisable at end of period 904 $ 14.28 961 $ 14.57 840 $ 14.90 909 $ 15.29 Weighted-average fair value of options granted during the period $ 5.94 $ 6.57 $ 5.98 $ 4.52 Exercise prices for options outstanding as of December 29, 2016, ranged from $ 10.00 31.55 5.9 4.2 1,508,000 15.84 23,691,000 Exercise Price Range $10.00 to $13.13 to $18.35 to $13.12 $18.34 $31.55 (options in thousands) Options outstanding 575 487 501 Weighted-average exercise price of options outstanding $ 12.13 $ 16.27 $ 20.00 Weighted-average remaining contractual life of options outstanding 5.2 4.6 7.8 Options exercisable 462 353 89 Weighted-average exercise price of options exercisable $ 11.90 $ 15.51 $ 21.68 The intrinsic value of options outstanding at December 29, 2016 was $ 24,398,000 15,609,000 1,676,000 485,000 1,181,000 1,211,000 2,950,000 3.1 December 29, 2016 December 31, 2015 May 28, 2015 May 29, 2014 Weighted- Weighted- Weighted- Weighted Average Average Average Average Fair Fair Fair Fair Shares Value Shares Value Shares Value Shares Value (options in thousands) Outstanding at beginning of period 134 $ 16.54 114 $ 15.39 98 $ 13.61 97 $ 12.92 Granted 36 24.54 34 19.24 30 19.38 37 14.14 Vested (25) 12.13 (14) 12.55 (14) 11.72 (25) 12.01 Forfeited (2) 18.72 – – – – (11) 12.93 Outstanding at end of period 143 19.30 134 16.54 114 15.39 98 13.61 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 December 29, 2016, total remaining unearned compensation related to non-vested stock was $ 1,918,000 3.9

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 29, 2016
Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract]
Employee Benefit Plans	8. 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 During fiscal 2017, the 401(k) plan will provide only one type of employer contribution: a matching contribution equal to 100% of the first 3% of compensation and 50% of the next 2% of compensation deposited by an employee into the 401(k) plan. 251,000 3,960,000 2,362,000 3,581,000 3,360,000 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. December 29, December 31, 2016 2015 (in thousands) Change in benefit obligation: Benefit obligation at beginning of period $ 31,671 $ 31,037 Service cost 865 459 Interest cost 1,406 765 Actuarial loss 82 104 Curtailment (261) – Benefits paid (1,240) (694) Benefit obligation at end of year $ 32,523 $ 31,671 Amounts recognized in the statement of financial position consist of: Current accrued benefit liability (included in Other accrued liabilities) $ (1,252) $ (1,191) Noncurrent accrued benefit liability (included in Deferred compensation and other) (31,271) (30,480) Total $ (32,523) $ (31,671) Amounts recognized in accumulated other comprehensive loss consist of: Net actuarial loss $ 9,049 $ 9,410 Prior service credit (642) (711) Total $ 8,407 $ 8,699 Year Ended 31 Weeks Ended Year Ended December 29, December 31, May 28, May 29, 2016 2015 2015 2014 (in thousands) Net periodic pension cost: Service cost $ 865 $ 459 $ 697 $ 702 Interest cost 1,406 765 1,243 1,173 Net amortization of prior service cost and actuarial loss 364 211 326 268 Curtailment gain (251) – – – $ 2,384 $ 1,435 $ 2,266 $ 2,143 The $ 5,069,000 5,457,000 388,000 5,219,000 5,645,000 426,000 The accumulated benefit obligation was $ 28,151,000 26,940,000 The pre-tax change in the benefit obligation recognized in other comprehensive loss during fiscal 2016 consisted of the current year net actuarial loss of $ 82,000 442,000 329,000 261,000 104,000 256,000 45,000 356,000 420,000 64,000 December 29, 2016 December 31, 2015 Discount rate 4.15 % 4.40 % Rate of compensation increase 4.00 % 4.00 % The weighted-average assumptions used to determine net periodic benefit cost were as follows: 31 Weeks Year Ended Ended Year Ended December 29, December 31, 2016 2015 May 28, 2015 May 29, 2014 Discount rate 4.40 % 4.20 % 4.30 % 4.40 % Rate of compensation increase 4.00 % 4.00 % 4.00 % 4.00 % Fiscal Year (in thousands) 2017 $ 1,252 2018 1,337 2019 1,349 2020 1,520 2021 1,475 Years 2022 – 2026 10,995

Income Taxes

Income Taxes	12 Months Ended
	Dec. 29, 2016
Income Taxes [Abstract]
Income Taxes	9. Income Taxes December 29, 2016 December 31, 2015 (in thousands) Accrued employee benefits $ 17,682 $ 17,218 Depreciation and amortization (67,897) (63,906) Other 3,782 3,283 Net deferred tax liability $ (46,433) $ (43,405) During fiscal 2016, the Company adopted ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes 2,807,000 Year Ended 31 Weeks Ended Year Ended December 29, 2016 December 31, 2015 May 28, 2015 May 29, 2014 (in thousands) Current: Federal $ 15,434 $ 12,688 $ 8,065 $ 14,788 State 4,667 3,240 2,120 2,654 Deferred: Federal 3,402 (829) 4,328 (861) State (509) (314) 1,165 229 $ 22,994 $ 14,785 $ 15,678 $ 16,810 The Company’s effective income tax rate, adjusted for earnings from noncontrolling interests, for fiscal 2016, the Transition Period, fiscal 2015 and fiscal 2014 was 37.8 38.6 39.5 40.2 Year Ended 31 Weeks Ended Year Ended December 29, 2016 December 31, 2015 May 28, 2015 May 29, 2014 Statutory federal tax rate 35.0 % 35.0 % 35.0 % 35.0 % State income taxes, net of federal income tax benefit 4.8 5.1 5.3 4.5 Tax credits, net of federal income tax benefit (0.9) (1.0) (1.1) (0.2) Unrecognized tax benefits and related interest – – – - Other (1.1) (0.5) 0.3 0.9 37.8 % 38.6 % 39.5 % 40.2 % Net income taxes paid in fiscal 2016, the Transition Period, fiscal 2015 and fiscal 2014 totaled $ 25,017,000 8,270,000 10,918,000 19,437,000 Year Ended 31 Weeks Ended Year Ended December 29, 2016 December 31, 2015 May 28, 2015 May 29, 2014 (in thousands) Balance at beginning of year $ 414 $ 431 $ 102 $ 102 Increases due to: Tax positions taken in prior years - - 543 - Tax positions taken in current year - - - - Decreases due to: Tax positions taken in prior years - - - - Settlements with taxing authorities - (17) (214) - Lapse of applicable statute of limitations - - - - Balance at end of year $ 414 $ 414 $ 431 $ 102 The Company’s total unrecognized tax benefits that, if recognized, would affect the Company’s effective tax rate were $ 67,000 130,000 101,000 153,000 108,000 89,000 (1,000) During fiscal 2015, 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
	Dec. 29, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and License Rights	10. 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. Year Ended 31 Weeks Ended Year Ended December 29, 2016 December 31, 2015 May 28, 2015 May 28, 2014 (in thousands) Fixed minimum rentals $ 7,707 $ 4,693 $ 8,064 $ 7,995 Amortization of favorable lease right 334 194 334 334 Percentage rentals 343 153 193 193 $ 8,384 $ 5,040 $ 8,591 $ 8,522 Fiscal Year (in thousands) 2017 $ 13,051 2018 10,898 2019 10,336 2020 9,086 2021 8,429 Thereafter 75,878 $ 127,678 Commitments - The Company has commitments for the completion of construction at various properties totaling approximately $ 15,130,000 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
	Dec. 29, 2016
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures [Abstract]
Related Party Transactions Disclosure	11. Joint Venture Transactions At December 29, 2016 and December 31, 2015, the Company held investments with aggregate carrying values of $ 6,096,000 7,455,000

Business Segment Information

Business Segment Information	12 Months Ended
	Dec. 29, 2016
Business Segment Information [Abstract]
Business Segment Information	12. 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. Hotels/ Corporate Theatres Resorts Items Total (in thousands) Fiscal 2016 Revenues $ 328,165 $ 215,171 $ 528 $ 543,864 Operating income (loss) 71,754 14,604 (16,404) 69,954 Depreciation and amortization 24,570 16,895 367 41,832 Assets 561,755 311,738 37,773 911,266 Capital expenditures and acquisitions 132,509 14,650 213 147,372 31 Weeks Ended December 31, 2015 Revenues $ 182,845 $ 141,088 $ 334 $ 324,267 Operating income (loss) 37,162 17,331 (9,821) 44,672 Depreciation and amortization 13,215 10,387 213 23,815 Assets 435,862 328,455 40,384 804,701 Capital expenditures and acquisitions 27,984 16,428 40 44,452 Fiscal 2015 Revenues $ 269,155 $ 218,332 $ 580 $ 488,067 Operating income (loss) 53,467 10,331 (13,155) 50,643 Depreciation and amortization 20,141 17,930 290 38,361 Assets 424,740 334,211 46,521 805,472 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 16,083 (13,671) 48,873 Depreciation and amortization 16,747 16,319 288 33,354 Assets 401,624 323,815 39,562 765,001 Capital expenditures and acquisitions 37,964 18,516 193 56,673 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
	Dec. 29, 2016
Quarterly Financial Information Disclosure [Abstract]
Unaudited Quarterly Financial Information	13. Unaudited Quarterly Financial Information ( in thousands, except per share data 13 Weeks Ended March 31, June 30, September 29, December 29, Fiscal 2016 2016 2016 2016 2016 Revenues $ 125,444 $ 134,978 $ 144,695 $ 138,747 Operating income 11,346 18,261 24,683 15,664 Net earnings attributable to The Marcus Corporation 5,452 9,336 14,372 8,742 Net earnings per common share – diluted $ 0.20 $ 0.34 $ 0.51 $ 0.31 13 Weeks Ended 5 Weeks Ended August 27, November 26, December 31, 31 Weeks Ended December 31, 2015 2015 2015 2015 Revenues $ 149,190 $ 115,676 $ 59,401 Operating income 25,966 10,664 8,042 Net earnings attributable to The Marcus Corporation 14,651 4,945 3,969 Net earnings per common share – diluted $ 0.53 $ 0.18 $ 0.14 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 22,809 11,730 7,415 8,689 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 (1) The Company recorded a $ 2,600 1,562 0.06

Unaudited Transition Period Com

Unaudited Transition Period Comparative Balances	12 Months Ended
	Dec. 29, 2016
Transition Period Comparative Balances [Abstract]
Transition Period Comparative Balances	14. Unaudited Transition Period Comparative Balances (in thousands, except per share data) In October 2015, the Company’s Board of Directors approved a change in the Company’s fiscal year-end from the last Thursday in May to the last Thursday in December. The Company reports on a 52/53 week year. The required 31-week transition period of May 29, 2015 to December 31, 2015 is included in these financial statements. (unaudited) (unaudited) December 31, December 25, 2015 2014 REVENUES: Theatre admissions $ 176,251 $ 85,608 Rooms 109,857 69,897 Theatre concessions 115,081 52,872 Food and beverage 71,028 41,456 Other revenues 59,477 30,807 Total revenues 531,694 280,640 COSTS AND EXPENSES: Theatre operations 153,612 73,081 Rooms 42,408 25,104 Theatre concessions 32,279 14,711 Food and beverage 57,769 32,425 Advertising and marketing 23,929 16,178 Administrative 60,610 29,029 Depreciation and amortization 40,032 22,145 Rent 8,622 5,009 Property taxes 14,876 8,756 Other operating expenses 33,615 19,911 Impairment charge 2,919 - Total costs and expenses 470,671 246,349 OPERATING INCOME 61,023 34,291 OTHER INCOME (EXPENSE): Investment income 209 58 Interest expense (10,035) (5,824) Loss on disposition of property, equipment and other assets (1,233) (719) Equity losses from unconsolidated joint ventures, net (160) (63) (11,219) (6,548) EARNINGS BEFORE INCOME TAXES 49,804 27,743 INCOME TAXES 19,415 11,043 NET EARNINGS 30,389 16,700 NET LOSS ATTRIBUTABLE TO NONCONTROLLING INTERESTS (393) (82) NET EARNINGS ATTRIBUTABLE TO THE MARCUS CORPORATION $ 30,782 $ 16,782 NET EARNINGS PER SHARE – BASIC: Common Stock $ 1.15 $ 0.63 Class B Common Stock 1.04 0.57 NET EARNINGS PER SHARE – DILUTED: Common Stock $ 1.1 $ 0.61 Class B Common Stock 1.03 0.57

Description of Business and S24

Description of Business and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 29, 2016
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, Nebraska and Missouri and a family entertainment center in Wisconsin. Hotels and Resorts: Owns and operates full service hotels and resorts in Wisconsin, Illinois, Oklahoma and Nebraska and manages full service hotels, resorts and other properties in Wisconsin, Minnesota, Texas, Nevada, Georgia 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 a 50 50 Investments in affiliates which are 50% or less owned by the Company for which the Company exercises significant influence but does not have control are accounted for on the equity method. The Company has investments in affiliates which are 50 Additionally, as of December 29, 2016, the Company had entered into a purchase and sale transaction in accordance with Section 1031 of the Internal Revenue Code for the exchange of like-kind property to defer taxable gains on the sale of real estate property. For reverse transactions under a 1031 exchange in which the Company purchases a new property prior to selling the property to be matched in the like-kind exchange, legal title to the acquired property is held by a qualified intermediary engaged to execute the 1031 exchange until the sale transaction and the 1031 exchange is completed. The company retains essentially all of the legal and economic benefits and obligations related to the acquired property prior to the completion of the 1031 exchange. As such, the assets and results of operations of the acquired property are included in the Company’s consolidated financial statements as a VIE until legal title is transferred to the Company upon completion or expiration of the 1031 exchange. All intercompany accounts and transactions have been eliminated in consolidation.
Fiscal Year-End Change	Fiscal 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 8,735,000
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 December 29, 2016 and December 31, 2015, respectively, the Company’s $ 93,000 70,000 1,927,000 Level 2 - Assets or liabilities for which fair value is based on valuation models for which pricing inputs were either directly or indirectly observable as of the reporting date. At December 29, 2016 and December 31, 2015, respectively, the $ 6,000 16,000 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 December 29, 2016 and December 31, 2015, none of the Company’s recorded assets or liabilities were valued using Level 3 pricing inputs. 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 $ 90,286,000 92,424,000
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	Inventory – Inventories, consisting of food and beverage and concession items, are stated at the lower of cost or market. Cost has been determined using the first-in, first-out method. Inventories of $ 4,437,000 2,641,000
Property and Equipment	Property and Equipment - The Company states property and equipment at cost. Major renewals and improvements are capitalized, while maintenance and repairs that do not improve or extend the lives of the respective assets are expensed currently. Years Land improvements 10 20 Buildings and improvements 12 39 Leasehold improvements 3 40 Furniture, fixtures and equipment 3 20 Depreciation expense totaled $ 42,085,000 23,893,000 38,368,000 33,329,000
Long-Lived Assets	Long-Lived Assets -
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 performs its annual impairment test on the last day of its fiscal year. Consistent with the fiscal year change, the annual impairment testing has been changed to the last day of its new fiscal year-end. The Company believes performing the test at the end of the fiscal year is preferable as the test is predicated on qualitative factors which are developed and finalized near fiscal year-end. Goodwill is tested for impairment at a reporting unit level, determined to be at an operating segment level. When reviewing goodwill for impairment, the Company considers the amount of excess fair value over the carrying value of the reporting unit, the period of time since its last quantitative test, and other factors to determine whether or not to first perform a qualitative test. When performing a qualitative test, the Company assesses numerous factors to determine whether it is more likely than not that the fair value of its reporting unit is less than its carrying value. Examples of qualitative factors that the Company assesses include its share price, its financial performance, market and competitive factors in its industry, and other events specific to the reporting unit. If the Company concludes that it is more likely than not that the fair value of its reporting unit is less than its carrying value, the Company performs a two-step quantitative impairment test by comparing the carrying value of the reporting unit to the estimated fair value. No impairment was identified as of December 29, 2016 or December 31, 2015. The Company has never recorded a goodwill impairment loss. A summary of the Company’s goodwill activity is as follows: December 29, 2016 December 31, 2015 May 28, 2015 May 29, 2014 (in thousands) Balance at beginning of period $ 44,220 $ 43,720 $ 43,858 $ 43,997 Acquisition – 581 – – Other (347) – – – Deferred tax adjustment (138) (81) (138) (139) Balance at end of period $ 43,735 $ 44,220 $ 43,720 $ 43,858
Capitalization of Interest	The Company capitalizes interest during construction periods by adding such interest to the cost of constructed assets. Interest of approximately $ 277,000 32,000 194,000 256,000
Debt Issuance Costs	Debt Issuance Costs – During fiscal 2016, the Company adopted Accounting Standards Update No. 2015-03, Simplifying the Presentation of Debt Issuance Costs (Subtopic 835-30) 404,000 258,000 449,000 491,000
Investments	Investments - Trading securities are stated at fair value, with the change in fair value recorded as investment income or loss. 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 from available for sale securities during fiscal 2016, the Transition Period, fiscal 2015 or fiscal 2014.
Revenue Recognition	Revenue Recognition - 28,485,000 25,770,000 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 captive insurance entities, to provide for the potential liabilities for certain risks, including workers’ compensation, healthcare benefits, general liability, property insurance, director and officers’ liability insurance, cyber liability, employment practices liability and business interruption. 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% likelihood of being realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where it is not more-likely-than-not that a tax benefit will be sustained, no tax benefit is recognized in the financial statements. See Note 9 - Income Taxes.
Earnings Per Share	Earnings Per Share - Net earnings per share (EPS) of Common Stock and Class B Common Stock is computed using the two class method. Basic net earnings per share is computed by dividing net earnings by the weighted-average number of common shares outstanding. Diluted net earnings per share is computed by dividing net earnings by the weighted-average number of common shares outstanding, adjusted for the effect of dilutive stock options using the treasury method. Convertible Class B Common Stock is reflected on an if-converted basis. The computation of the diluted net earnings per share of Common Stock assumes the conversion of Class B Common Stock, while the diluted net earnings per share of Class B Common Stock does not assume the conversion of those shares. Holders of Common Stock are entitled to cash dividends per share equal to 110 Year Ended 31 Weeks Ended Year Ended December 29, December 31, 2016 2015 May 28, 2015 May 29, 2014 (in thousands, except per share data) Numerator: Net earnings attributable to The Marcus Corporation $ 37,902 $ 23,565 $ 23,995 $ 25,001 Denominator: Denominator for basic EPS 27,551 27,609 27,421 27,076 Effect of dilutive employee stock options 406 308 266 74 Denominator for diluted EPS 27,957 27,917 27,687 27,150 Net earnings per share - Basic: Common Stock $ 1.41 $ 0.88 $ 0.90 $ 0.95 Class B Common Stock $ 1.28 $ 0.80 $ 0.82 $ 0.86 Net earnings per share- Diluted: Common Stock $ 1.36 $ 0.84 $ 0.87 $ 0.92 Class B Common Stock $ 1.27 $ 0.79 $ 0.81 $ 0.86 Options to purchase 14,000 456,000 434,000 469,000 23.37 31.55 19.74 23.37 18.34 23.37 14.40 23.37
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss - December 29, 2016 December 31, 2015 Unrealized gain (loss) on available for sale investments $ 3 $ (11) Unrecognized gain on interest rate swap agreement – 9 Net unrecognized actuarial loss for pension obligation (5,069) (5,219) $ (5,066) $ (5,221)
Concentration of Risk	Concentration of Risk - As of December 29, 2016, 7% of the Company’s employees were covered by a collective bargaining agreement, of which 2% are covered by an agreement that will expire in one year. As of December 31, 2015, 8% of the Company’s employees were covered by a collective bargaining agreement, of which 75% were covered by an agreement that expired within one year
New Accounting Pronouncement	New Accounting Pronouncements – Revenue from Contracts with Customers Revenue from Contracts with Customers: Deferral of Effective Date (ASU 2015-14) In January 2016, the FASB issued ASU No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230) – Classification of Certain Cash Receipts and Cash Payments In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows (Topic 230)- Restricted Cash 12,553,000 In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805) – Clarifying the Definition of a Business In January 2017, the FASB issued ASU No. 2017-04, Intangibles – Goodwill and Other (Topic 350) – Simplifying the Test for Goodwill Impairment During fiscal 2016, the Company adopted ASU No. 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting On January 1, 2016, the Company adopted ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis

Description of Business and S25

Description of Business and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 29, 2016
Accounting Policies [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 Land improvements 10 20 Buildings and improvements 12 39 Leasehold improvements 3 40 Furniture, fixtures and equipment 3 20
Schedule of Goodwill	December 29, 2016 December 31, 2015 May 28, 2015 May 29, 2014 (in thousands) Balance at beginning of period $ 44,220 $ 43,720 $ 43,858 $ 43,997 Acquisition – 581 – – Other (347) – – – Deferred tax adjustment (138) (81) (138) (139) Balance at end of period $ 43,735 $ 44,220 $ 43,720 $ 43,858
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 31 Weeks Ended Year Ended December 29, December 31, 2016 2015 May 28, 2015 May 29, 2014 (in thousands, except per share data) Numerator: Net earnings attributable to The Marcus Corporation $ 37,902 $ 23,565 $ 23,995 $ 25,001 Denominator: Denominator for basic EPS 27,551 27,609 27,421 27,076 Effect of dilutive employee stock options 406 308 266 74 Denominator for diluted EPS 27,957 27,917 27,687 27,150 Net earnings per share - Basic: Common Stock $ 1.41 $ 0.88 $ 0.90 $ 0.95 Class B Common Stock $ 1.28 $ 0.80 $ 0.82 $ 0.86 Net earnings per share- Diluted: Common Stock $ 1.36 $ 0.84 $ 0.87 $ 0.92 Class B Common Stock $ 1.27 $ 0.79 $ 0.81 $ 0.86
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: December 29, 2016 December 31, 2015 Unrealized gain (loss) on available for sale investments $ 3 $ (11) Unrecognized gain on interest rate swap agreement – 9 Net unrecognized actuarial loss for pension obligation (5,069) (5,219) $ (5,066) $ (5,221)

Additional Balance Sheet Info26

Additional Balance Sheet Information (Tables)	12 Months Ended
	Dec. 29, 2016
Balance Sheet Related Disclosures [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable	December 29, 2016 December 31, 2015 (in thousands) Trade receivables, net of allowances of $204 and $259, respectively $ 6,349 $ 5,898 Other receivables 8,412 7,468 $ 14,761 $ 13,366
Schedule of Property, Plant and Equipment	The composition of property and equipment, which is stated at cost, is as follows: December 29, 2016 December 31, 2015 (in thousands) Land and improvements $ 134,306 $ 104,379 Buildings and improvements 699,828 618,004 Leasehold improvements 80,522 78,855 Furniture, fixtures and equipment 312,334 285,578 Construction in progress 19,698 10,363 1,246,688 1,097,179 Less accumulated depreciation and amortization 457,490 426,477 $ 789,198 $ 670,702
Schedule of Other Assets	The composition of other assets is as follows: December 29, 2016 December 31, 2015 (in thousands) Favorable lease right $ 9,486 $ 9,820 Split dollar life insurance policies 10,131 13,584 Other assets 16,477 13,822 $ 36,094 $ 37,226

Long-Term Debt and Capital Le27

Long-Term Debt and Capital Lease Obligations (Tables)	12 Months Ended
	Dec. 29, 2016
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term debt is summarized as follows: December 29, 2016 December 31, 2015 (in thousands, except payment data) Mortgage notes $ 50,399 $ 51,305 Senior notes 90,286 101,429 Unsecured term note due February 2025, with monthly principal and interest payments of $39,110, bearing interest at 5.75% 3,053 3,338 Revolving credit agreement 140,000 30,000 Unsecured term loan – 40,000 Debt issuance costs (355) (404) 283,383 225,668 Less current maturities, net of issuance costs 12,040 18,292 $ 271,343 $ 207,376
Schedule of Maturities of Long-term Debt	(in thousands) Fiscal Year 2017 $ 12,040 2018 27,855 2019 9,704 2020 24,090 2021 159,830 Thereafter 49,864 $ 283,383
Schedule of Future Minimum Lease Payments for Capital Leases	(in thousands) Fiscal Year 2017 $ 3,695 2018 3,701 2019 3,729 2020 3,694 2021 3,566 Thereafter 17,914 $ 36,299

Shareholders' Equity and Stoc28

Shareholders' Equity and Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 29, 2016
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 2016, the Transition Period, fiscal 2015 and fiscal 2014: Year Ended 31 Weeks Ended Year Ended Year Ended December 29, 2016 December 31, 2015 May 28, 2015 May 29, 2014 Risk-free interest rate 1.07 – 1.64% 1.30 – 2.13% 1.31 – 2.32% 1.04 – 2.38% Dividend yield 2.29% 2.26% 2.5% 2.7% Volatility 29 – 48% 36 – 48% 37 – 49% 41 – 49% Expected life 4 – 9 years 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: December 29, 2016 December 31, 2015 May 28, 2015 May 29, 2014 Weighted- Weighted- Weighted- Weighted Average Average Average Average Exercise Exercise Exercise Exercise Options Price Options Price Options Price Options Price (options in thousands) Outstanding at beginning of period 1,707 $ 15.71 1,526 $ 14.75 1,566 $ 14.06 1,949 $ 14.03 Granted 185 19.45 284 20.22 276 18.35 291 13.16 Exercised (245) 16.23 (68) 12.69 (215) 13.81 (437) 12.81 Forfeited (84) 18.21 (35) 16.25 (101) 15.87 (237) 14.16 Outstanding at end of period 1,563 15.94 1,707 15.71 1,526 14.75 1,566 14.06 Exercisable at end of period 904 $ 14.28 961 $ 14.57 840 $ 14.90 909 $ 15.29 Weighted-average fair value of options granted during the period $ 5.94 $ 6.57 $ 5.98 $ 4.52
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range	Exercise Price Range $10.00 to $13.13 to $18.35 to $13.12 $18.34 $31.55 (options in thousands) Options outstanding 575 487 501 Weighted-average exercise price of options outstanding $ 12.13 $ 16.27 $ 20.00 Weighted-average remaining contractual life of options outstanding 5.2 4.6 7.8 Options exercisable 462 353 89 Weighted-average exercise price of options exercisable $ 11.90 $ 15.51 $ 21.68
Schedule of Nonvested Share Activity	A summary of the Company’s non-vested stock activity and related information follows: December 29, 2016 December 31, 2015 May 28, 2015 May 29, 2014 Weighted- Weighted- Weighted- Weighted Average Average Average Average Fair Fair Fair Fair Shares Value Shares Value Shares Value Shares Value (options in thousands) Outstanding at beginning of period 134 $ 16.54 114 $ 15.39 98 $ 13.61 97 $ 12.92 Granted 36 24.54 34 19.24 30 19.38 37 14.14 Vested (25) 12.13 (14) 12.55 (14) 11.72 (25) 12.01 Forfeited (2) 18.72 – – – – (11) 12.93 Outstanding at end of period 143 19.30 134 16.54 114 15.39 98 13.61

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 29, 2016
Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract]
Schedule of Changes in Projected Benefit Obligations	The status of the Company’s unfunded nonqualified, defined-benefit and account-based retirement plan based on the respective December 29, 2016 and December 31, 2015 measurement dates is as follows: December 29, December 31, 2016 2015 (in thousands) Change in benefit obligation: Benefit obligation at beginning of period $ 31,671 $ 31,037 Service cost 865 459 Interest cost 1,406 765 Actuarial loss 82 104 Curtailment (261) – Benefits paid (1,240) (694) Benefit obligation at end of year $ 32,523 $ 31,671 Amounts recognized in the statement of financial position consist of: Current accrued benefit liability (included in Other accrued liabilities) $ (1,252) $ (1,191) Noncurrent accrued benefit liability (included in Deferred compensation and other) (31,271) (30,480) Total $ (32,523) $ (31,671) Amounts recognized in accumulated other comprehensive loss consist of: Net actuarial loss $ 9,049 $ 9,410 Prior service credit (642) (711) Total $ 8,407 $ 8,699
Schedule of Net Periodic Benefit Cost Not yet Recognized	Year Ended 31 Weeks Ended Year Ended December 29, December 31, May 28, May 29, 2016 2015 2015 2014 (in thousands) Net periodic pension cost: Service cost $ 865 $ 459 $ 697 $ 702 Interest cost 1,406 765 1,243 1,173 Net amortization of prior service cost and actuarial loss 364 211 326 268 Curtailment gain (251) – – – $ 2,384 $ 1,435 $ 2,266 $ 2,143
Schedule of Assumptions Used	The weighted-average assumptions used to determine the benefit obligations as of the measurement dates were as follows: December 29, 2016 December 31, 2015 Discount rate 4.15 % 4.40 % Rate of compensation increase 4.00 % 4.00 % The weighted-average assumptions used to determine net periodic benefit cost were as follows: 31 Weeks Year Ended Ended Year Ended December 29, December 31, 2016 2015 May 28, 2015 May 29, 2014 Discount rate 4.40 % 4.20 % 4.30 % 4.40 % Rate of compensation increase 4.00 % 4.00 % 4.00 % 4.00 %
Schedule of Expected Benefit Payments	Benefit payments and contributions expected to be paid subsequent to December 29, 2016, are: Fiscal Year (in thousands) 2017 $ 1,252 2018 1,337 2019 1,349 2020 1,520 2021 1,475 Years 2022 – 2026 10,995

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 29, 2016
Income Taxes [Abstract]
Schedule of Deferred Tax Assets and Liabilities	The components of the net deferred tax liability are as follows: December 29, 2016 December 31, 2015 (in thousands) Accrued employee benefits $ 17,682 $ 17,218 Depreciation and amortization (67,897) (63,906) Other 3,782 3,283 Net deferred tax liability $ (46,433) $ (43,405)
Schedule of Components of Income Tax Expense (Benefit)	Income tax expense consists of the following: Year Ended 31 Weeks Ended Year Ended December 29, 2016 December 31, 2015 May 28, 2015 May 29, 2014 (in thousands) Current: Federal $ 15,434 $ 12,688 $ 8,065 $ 14,788 State 4,667 3,240 2,120 2,654 Deferred: Federal 3,402 (829) 4,328 (861) State (509) (314) 1,165 229 $ 22,994 $ 14,785 $ 15,678 $ 16,810
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 31 Weeks Ended Year Ended December 29, 2016 December 31, 2015 May 28, 2015 May 29, 2014 Statutory federal tax rate 35.0 % 35.0 % 35.0 % 35.0 % State income taxes, net of federal income tax benefit 4.8 5.1 5.3 4.5 Tax credits, net of federal income tax benefit (0.9) (1.0) (1.1) (0.2) Unrecognized tax benefits and related interest – – – - Other (1.1) (0.5) 0.3 0.9 37.8 % 38.6 % 39.5 % 40.2 %
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 31 Weeks Ended Year Ended December 29, 2016 December 31, 2015 May 28, 2015 May 29, 2014 (in thousands) Balance at beginning of year $ 414 $ 431 $ 102 $ 102 Increases due to: Tax positions taken in prior years - - 543 - Tax positions taken in current year - - - - Decreases due to: Tax positions taken in prior years - - - - Settlements with taxing authorities - (17) (214) - Lapse of applicable statute of limitations - - - - Balance at end of year $ 414 $ 414 $ 431 $ 102

Commitments and License Rights

Commitments and License Rights (Tables)	12 Months Ended
	Dec. 29, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of Cash Flow, Supplemental Disclosures	Rent expense charged to operations under these leases was as follows: Year Ended 31 Weeks Ended Year Ended December 29, 2016 December 31, 2015 May 28, 2015 May 28, 2014 (in thousands) Fixed minimum rentals $ 7,707 $ 4,693 $ 8,064 $ 7,995 Amortization of favorable lease right 334 194 334 334 Percentage rentals 343 153 193 193 $ 8,384 $ 5,040 $ 8,591 $ 8,522
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 December 29, 2016: Fiscal Year (in thousands) 2017 $ 13,051 2018 10,898 2019 10,336 2020 9,086 2021 8,429 Thereafter 75,878 $ 127,678

Business Segment Information (T

Business Segment Information (Tables)	12 Months Ended
	Dec. 29, 2016
Business Segment Information [Abstract]
Schedule of Segment Reporting Information, by Segment	Following is a summary of business segment information for fiscal 2016, the Transition Period, fiscal 2015 and fiscal 2014: Hotels/ Corporate Theatres Resorts Items Total (in thousands) Fiscal 2016 Revenues $ 328,165 $ 215,171 $ 528 $ 543,864 Operating income (loss) 71,754 14,604 (16,404) 69,954 Depreciation and amortization 24,570 16,895 367 41,832 Assets 561,755 311,738 37,773 911,266 Capital expenditures and acquisitions 132,509 14,650 213 147,372 31 Weeks Ended December 31, 2015 Revenues $ 182,845 $ 141,088 $ 334 $ 324,267 Operating income (loss) 37,162 17,331 (9,821) 44,672 Depreciation and amortization 13,215 10,387 213 23,815 Assets 435,862 328,455 40,384 804,701 Capital expenditures and acquisitions 27,984 16,428 40 44,452 Fiscal 2015 Revenues $ 269,155 $ 218,332 $ 580 $ 488,067 Operating income (loss) 53,467 10,331 (13,155) 50,643 Depreciation and amortization 20,141 17,930 290 38,361 Assets 424,740 334,211 46,521 805,472 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 16,083 (13,671) 48,873 Depreciation and amortization 16,747 16,319 288 33,354 Assets 401,624 323,815 39,562 765,001 Capital expenditures and acquisitions 37,964 18,516 193 56,673

Unaudited Quarterly Financial33

Unaudited Quarterly Financial Information (Tables)	12 Months Ended
	Dec. 29, 2016
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	13 Weeks Ended March 31, June 30, September 29, December 29, Fiscal 2016 2016 2016 2016 2016 Revenues $ 125,444 $ 134,978 $ 144,695 $ 138,747 Operating income 11,346 18,261 24,683 15,664 Net earnings attributable to The Marcus Corporation 5,452 9,336 14,372 8,742 Net earnings per common share – diluted $ 0.20 $ 0.34 $ 0.51 $ 0.31 13 Weeks Ended 5 Weeks Ended August 27, November 26, December 31, 31 Weeks Ended December 31, 2015 2015 2015 2015 Revenues $ 149,190 $ 115,676 $ 59,401 Operating income 25,966 10,664 8,042 Net earnings attributable to The Marcus Corporation 14,651 4,945 3,969 Net earnings per common share – diluted $ 0.53 $ 0.18 $ 0.14 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 22,809 11,730 7,415 8,689 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 (1) The Company recorded a $ 2,600 1,562 0.06

Unaudited Transition Period C34

Unaudited Transition Period Comparative Balances (Tables)	12 Months Ended
	Dec. 29, 2016
Transition Period Comparative Balances Disclosure [Abstract]
Schedule of Transition Period Comparative Balances	In order to provide comparative results for the year ended December 29, 2016, the unaudited consolidated statement of earnings for the 53-week year ended December 31, 2015 is presented below. In order to provide comparative results for the 31-week transition period ended December 31, 2015, the unaudited consolidated statement of earnings for the 30-week period of May 30, 2014 to December 25, 2014 is also presented. (unaudited) (unaudited) December 31, December 25, 2015 2014 REVENUES: Theatre admissions $ 176,251 $ 85,608 Rooms 109,857 69,897 Theatre concessions 115,081 52,872 Food and beverage 71,028 41,456 Other revenues 59,477 30,807 Total revenues 531,694 280,640 COSTS AND EXPENSES: Theatre operations 153,612 73,081 Rooms 42,408 25,104 Theatre concessions 32,279 14,711 Food and beverage 57,769 32,425 Advertising and marketing 23,929 16,178 Administrative 60,610 29,029 Depreciation and amortization 40,032 22,145 Rent 8,622 5,009 Property taxes 14,876 8,756 Other operating expenses 33,615 19,911 Impairment charge 2,919 - Total costs and expenses 470,671 246,349 OPERATING INCOME 61,023 34,291 OTHER INCOME (EXPENSE): Investment income 209 58 Interest expense (10,035) (5,824) Loss on disposition of property, equipment and other assets (1,233) (719) Equity losses from unconsolidated joint ventures, net (160) (63) (11,219) (6,548) EARNINGS BEFORE INCOME TAXES 49,804 27,743 INCOME TAXES 19,415 11,043 NET EARNINGS 30,389 16,700 NET LOSS ATTRIBUTABLE TO NONCONTROLLING INTERESTS (393) (82) NET EARNINGS ATTRIBUTABLE TO THE MARCUS CORPORATION $ 30,782 $ 16,782 NET EARNINGS PER SHARE – BASIC: Common Stock $ 1.15 $ 0.63 Class B Common Stock 1.04 0.57 NET EARNINGS PER SHARE – DILUTED: Common Stock $ 1.1 $ 0.61 Class B Common Stock 1.03 0.57

Description of Business and S35

Description of Business and Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 29, 2016
Land Improvements [Member] | Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Land Improvements [Member] | Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	20 years
Building and Building Improvements [Member] | Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	12 years
Building and Building Improvements [Member] | Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	39 years
Leasehold Improvements [Member] | Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Leasehold Improvements [Member] | Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	40 years
Furniture and Fixtures [Member] | Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Property, Plant and Equipment, Useful Life	20 years

Description of Business and S36

Description of Business and Summary of Significant Accounting Policies (Details 1) - USD ($) $ in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	May 28, 2015	May 29, 2014
Summary of Significant Accounting Policies [Line Items]
Balance at beginning of period	$ 43,720	$ 44,220	$ 43,858	$ 43,997
Acquisition	581	0	0	0
Other	0	(347)	0	0
Deferred tax adjustment	(81)	(138)	(138)	(139)
Balance at end of period	$ 44,220	$ 43,735	$ 43,720	$ 43,858

Description of Business and S37

Description of Business and Summary of Significant Accounting Policies (Details 2) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended											7 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	Sep. 29, 2016	Jun. 30, 2016	Mar. 31, 2016	Nov. 26, 2015	Aug. 27, 2015	May 28, 2015	[1]	Feb. 26, 2015	Nov. 27, 2014	Aug. 28, 2014	Dec. 31, 2015	Dec. 25, 2014	Dec. 29, 2016	Dec. 31, 2015	May 28, 2015	May 29, 2014
Numerator:
Net earnings attributable to The Marcus Corporation	$ 3,969	$ 8,742	$ 14,372	$ 9,336	$ 5,452	$ 4,945	$ 14,651	$ 3,249		$ 3,091	$ 5,223	$ 12,432	$ 23,565	$ 16,782	$ 37,902	$ 30,782	$ 23,995	$ 25,001
Denominator:
Denominator for basic EPS													27,609		27,551		27,421	27,076
Effect of dilutive employee stock options													308		406		266	74
Denominator for diluted EPS													27,917		27,957		27,687	27,150
Common Stock [Member]
Net earnings per share - Basic:
Common Stock													$ 0.88	$ 0.63	$ 1.41	$ 1.15	$ 0.9	$ 0.95
Net earnings per share- Diluted:
Common Stock													0.84	0.61	1.36	1.1	0.87	0.92
Class B Common Stock [Member]
Net earnings per share - Basic:
Common Stock													0.8		1.28		0.82	0.86
Net earnings per share- Diluted:
Common Stock													$ 0.79	$ 0.57	$ 1.27	$ 1.03	$ 0.81	$ 0.86
[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 S38

Description of Business and Summary of Significant Accounting Policies (Details 3) - USD ($) $ in Thousands	Dec. 29, 2016	Dec. 31, 2015
Summary of Significant Accounting Policies [Line Items]
Unrealized gain (loss) on available for sale investments	$ 3	$ (11)
Unrecognized gain on interest rate swap agreement	0	9
Net unrecognized actuarial loss for pension obligation	(5,069)	(5,219)
Accumulated Other Comprehensive Income (Loss), Net of Tax	$ (5,066)	$ (5,221)

Description of Business and S39

Description of Business and Summary of Significant Accounting Policies (Details Textual) - USD ($)	7 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	May 28, 2015	May 29, 2014
Summary of Significant Accounting Policies [Line Items]
Depreciation	$ 23,893,000	$ 42,085,000	$ 38,368,000	$ 33,329,000
Percentage Of Cash Dividends		110.00%
Restricted Cash and Investments, Total	8,735,000
Senior Notes, Noncurrent	101,429,000	$ 90,286,000
Inventory, Net, Total	2,641,000	$ 4,437,000
Concentration Risk, Labor Subject to Collective Bargaining Arrangements		As of December 29, 2016, 7% of the Companys employees were covered by a collective bargaining agreement, of which 2% are covered by an agreement that will expire in one year. As of December 31, 2015, 8% of the Companys employees were covered by a collective bargaining agreement, of which 75% were covered by an agreement that expired within one year.
Interest Costs Capitalized	32,000	$ 277,000	194,000	256,000
Amortization of Debt Issuance Costs	258,000	303,000	$ 449,000	$ 491,000
Deferred Revenue, Current	$ 25,770,000	$ 28,485,000
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	456,000	14,000	434,000	469,000
Debt Issuance Costs, Noncurrent, Net	$ 404,000
Increase Decrease In Restricted Cash	$ 9,259,000	$ (12,553,000)	$ 728,000	$ 137,000
Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Investment Option Exercise Price	$ 19.74	$ 23.37	$ 18.34	$ 14.40
Maximum [Member]
Summary of Significant Accounting Policies [Line Items]
Equity Method Investment, Ownership Percentage		50.00%
Investment Option Exercise Price	$ 23.37	$ 31.55	$ 23.37	$ 23.37
Corporate Joint Venture One [Member] | Minimum [Member]
Summary of Significant Accounting Policies [Line Items]
Ownership Interest In Joint Ventures		50.00%
Corporate Joint Venture Two [Member]
Summary of Significant Accounting Policies [Line Items]
Ownership Interest In Joint Ventures		50.00%
Fair Value, Inputs, Level 1 [Member]
Summary of Significant Accounting Policies [Line Items]
Available-for-sale Securities, Fair Value Disclosure	$ 70,000	$ 93,000
Trading Securities		1,927,000
Fair Value, Inputs, Level 2 [Member]
Summary of Significant Accounting Policies [Line Items]
Interest Rate Fair Value Hedge Asset at Fair Value	$ 16,000	6,000
Senior Notes, Noncurrent		$ 92,424,000

Impairment Charge (Details Text

Impairment Charge (Details Textual)	12 Months Ended
	May 28, 2015USD ($)
Impairment Charge [Line Items]
Impaired Asset Fair Value	$ 7,737,000
Theatres [Member] | Fair Value, Inputs, Level 3 [Member]
Impairment Charge [Line Items]
Impairment of Real Estate	319,000
Hotels Resorts [Member] | Fair Value, Inputs, Level 3 [Member]
Impairment Charge [Line Items]
Impairment of Real Estate	$ 2,600,000

Acquisition (Details Textual)

Acquisition (Details Textual) - Wehrenberg Theatres [Member]	1 Months Ended	12 Months Ended
	Dec. 16, 2014USD ($)	Dec. 29, 2016USD ($)a
Business Acquisition [Line Items]
Business Acquisition Revenue Reported By Acquired Entity		$ 5,111,000
Business Acquisition Operating Income Reported By Acquired Entity		$ (450,000)
Area of Land | a		84,000
Business Combination, Consideration Transferred	$ 65,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Assets		$ 54,545,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Capital Lease Obligation		17,511,000
Business Acquisition, Transaction Costs		2,037,000
Business Acquisition, Pro Forma Revenue		$ 607,934,000

Asset Sale (Details Textual)

Asset Sale (Details Textual) - USD ($)	7 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 25, 2014	Dec. 29, 2016	Dec. 31, 2015	May 28, 2015	May 29, 2014	Oct. 16, 2015
Asset Sale [Line Items]
Gain (Loss) On Sale Of Property Plant Equipment	$ (490,000)	$ (719,000)	$ (844,000)	$ (1,233,000)	$ (1,463,000)	$ (993,000)
Hotel Phillips Revenues	3,925,000				9,736,000	7,888,000
Hotel Phillips Operating Income (Loss)	291,000				$ 739,000	$ (113,000)
Hotel Phillips [Member]
Asset Sale [Line Items]
Business Acquisition Cost Of Acquired Entities Purchase Price							$ 13,500,000
Business Acquisition, Net of Transaction Costs							$ 13,100,000
Gain (Loss) On Sale Of Property Plant Equipment	$ 70,000

Additional Balance Sheet Info43

Additional Balance Sheet Information (Details) - USD ($) $ in Thousands	Dec. 29, 2016	Dec. 31, 2015
Trade receivables, net of allowances of $204 and $259, respectively	$ 6,349	$ 5,898
Other receivables	8,412	7,468
Accounts, Notes, Loans and Financing Receivable, Net, Current	$ 14,761	$ 13,366

Additional Balance Sheet Info44

Additional Balance Sheet Information (Details 1) - USD ($) $ in Thousands	Dec. 29, 2016	Dec. 31, 2015
Property, Plant and Equipment, Gross	$ 1,246,688	$ 1,097,179
Less accumulated depreciation and amortization	457,490	426,477
Property, Plant and Equipment, Net	789,198	670,702
Land and improvements [Member]
Property, Plant and Equipment, Gross	134,306	104,379
Buildings and improvements [Member]
Property, Plant and Equipment, Gross	699,828	618,004
Leasehold improvements [Member]
Property, Plant and Equipment, Gross	80,522	78,855
Furniture, fixtures and equipment [Member]
Property, Plant and Equipment, Gross	312,334	285,578
Construction in progress [Member]
Property, Plant and Equipment, Gross	$ 19,698	$ 10,363

Additional Balance Sheet Info45

Additional Balance Sheet Information (Details 2) - USD ($) $ in Thousands	Dec. 29, 2016	Dec. 31, 2015
Favorable lease right	$ 9,486	$ 9,820
Split dollar life insurance policies	10,131	13,584
Other assets	16,477	13,822
Other Assets, Noncurrent	$ 36,094	$ 37,226

Additional Balance Sheet Info46

Additional Balance Sheet Information (Details Textual) - USD ($)	7 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	May 28, 2015	May 29, 2014
Regulatory Asset, Amortization Period		40 years
Amortization Of Intangible Assets	$ 194,000	$ 334,000	$ 334,000	$ 334,000
Allowance for Doubtful Accounts Receivable	259,000	204,000
Wehrenberg Theatres [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		2,468,000
Off-Market Favorable Lease [Member]
Amortization of Leased Asset		13,353,000
Finite-Lived Intangible Assets, Accumulated Amortization	$ 3,533,000	$ 3,867,000

Long-Term Debt and Capital Le47

Long-Term Debt and Capital Lease Obligations (Details) - USD ($) $ in Thousands	Dec. 29, 2016	Dec. 31, 2015
Mortgage notes	$ 50,399	$ 51,305
Senior notes	90,286	101,429
Unsecured term note due February 2025, with monthly principal and interest payments of $39,110, bearing interest at 5.75%	3,053	3,338
Revolving credit agreement	140,000	30,000
Unsecured term loan	0	40,000
Debt issuance costs	(355)	(404)
Long-term Debt, Total	283,383	225,668
Less current maturities, net of issuance costs	12,040	18,292
Long-term Debt, Excluding Current Maturities, Total	$ 271,343	$ 207,376

Long-Term Debt and Capital Le48

Long-Term Debt and Capital Lease Obligations (Details 1) - USD ($) $ in Thousands	Dec. 29, 2016	Dec. 31, 2015
2,017	$ 12,040
2,018	27,855
2,019	9,704
2,020	24,090
2,021	159,830
Thereafter	49,864
Long-term Debt	$ 283,383	$ 225,668

Long-Term Debt and Capital Le49

Long-Term Debt and Capital Lease Obligations (Details 2) $ in Thousands	Dec. 29, 2016USD ($)
2,017	$ 3,695
2,018	3,701
2,019	3,729
2,020	3,694
2,021	3,566
Thereafter	17,914
Total	$ 36,299

Long-Term Debt and Capital Le50

Long-Term Debt and Capital Lease Obligations (Details Textual) - USD ($)	1 Months Ended		7 Months Ended	12 Months Ended
	Jan. 31, 2017	Jun. 30, 2016	Dec. 31, 2015	Dec. 29, 2016	Dec. 31, 2015	May 28, 2015	May 29, 2014	Feb. 28, 2013
Debt Instrument, Periodic Payment, Total				$ 39,110
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate				5.75%
Debt, Weighted Average Interest Rate			4.59%	4.70%	4.59%
Senior Notes, Noncurrent			$ 101,429,000	$ 90,286,000	$ 101,429,000
Long-term Commercial Paper, Total				$ 35,000,000
Line of Credit Facility, Commitment Fee Percentage				0.20%
Line of Credit Facility, Remaining Borrowing Capacity				$ 85,000,000
Interest Paid, Net			5,220,000	9,105,000		$ 9,353,000	$ 9,370,000
Derivative, Amount of Hedged Item								$ 25,000,000
Derivative Liability, Notional Amount				$ 25,000,000
Derivative Instruments Loss Reclassified From Accumulated Income Effective Portion Net Of Tax		$ 96,000
Derivative Instruments, Loss Reclassified from Accumulated OCI into Income, Effective Portion		159,000
Term Of Licensing Agreement				10 years
Capital Leases, Balance Sheet, Assets by Major Class, Net				$ 45,510,000
Commitment Minimum Lease Payments				6,163,000
Payments Obligation Reduced Amount				$ 5,543,000
Expect Period Of Payments Obligation				12 months
Repayments of Long-term Capital Lease Obligations				$ 146,000
Wehrenberg Theatres [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Capital Lease Obligation				17,511,000
Digital Systems [Member]
Finite-Lived Intangible Assets, Accumulated Amortization			$ 22,118,000	$ 28,294,000	$ 22,118,000
Senior Notes [Member]
Long-term Debt, Weighted Average Interest Rate			5.26%	5.10%	5.26%
Unsecured Senior Notes [Member] | Subsequent Event [Member]
Debt Instrument, Face Amount	$ 50,000,000
Debt Instrument, Interest Rate, Stated Percentage	4.32%
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%
Revolving Credit Facility [Member]
Long-term Line of Credit			$ 175,000,000	$ 140,000,000	$ 175,000,000
Line of Credit Facility, Commitment Fee Percentage				1.83%	1.61%
Credit Agreement [Member]
Line of Credit Facility, Maximum Borrowing Capacity				$ 225,000,000
Interest Rate Swap [Member]
Derivative, Fixed Interest Rate								0.96%
Derivative, Variable Interest Rate				0.75%
Decrease In Interest Expense		$ 165,000
Term Loan [Member]
Line of Credit Facility, Decrease, Forgiveness				$ 37,188,000
Mortgage Notes [Member]
Notes Payable, Total				$ 24,226,000
Mortgage Notes [Member] | Subsequent Event [Member]
Debt Instrument, Face Amount	$ 15,000,000
Debt Instrument, Description of Variable Rate Basis	LIBOR plus 2.75%
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%

Shareholders' Equity and Stoc51

Shareholders' Equity and Stock-Based Compensation (Details)	7 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	May 28, 2015	May 29, 2014
Dividend yield	2.26%	2.29%	2.50%	2.70%
Maximum [Member]
Risk-free interest rate	2.13%	1.64%	2.32%	2.38%
Volatility	48.00%	48.00%	49.00%	49.00%
Expected life	9 years	9 years	9 years	9 years
Minimum [Member]
Risk-free interest rate	1.30%	1.07%	1.31%	1.04%
Volatility	36.00%	29.00%	37.00%	41.00%
Expected life	4 years	4 years	4 years	4 years

Shareholders' Equity and Stoc52

Shareholders' Equity and Stock-Based Compensation (Details 1) - $ / shares shares in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	May 28, 2015	May 29, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding
Outstanding at beginning of period	1,526	1,707	1,566	1,949
Granted	284	185	276	291
Exercised	(68)	(245)	(215)	(437)
Forfeited	(35)	(84)	(101)	(237)
Outstanding at end of period	1,707	1,563	1,526	1,566
Exercisable at end of period	961	904	840	909
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price
Outstanding at beginning of period	$ 14.75	$ 15.71	$ 14.06	$ 14.03
Granted	20.22	19.45	18.35	13.16
Exercised	12.69	16.23	13.81	12.81
Forfeited	16.25	18.21	15.87	14.16
Outstanding at end of period	15.71	15.94	14.75	14.06
Exercisable at end of period	14.57	14.28	14.9	15.29
Weighted-average fair value of options granted during the period	$ 6.57	$ 5.94	$ 5.98	$ 4.52

Shareholders' Equity and Stoc53

Shareholders' Equity and Stock-Based Compensation (Details 2) - $ / shares shares in Thousands	12 Months Ended
	Dec. 29, 2016	Dec. 31, 2015	May 28, 2015	May 29, 2014	May 30, 2013
Options outstanding	1,563	1,707	1,526	1,566	1,949
Weighted-average exercise price of options outstanding	$ 15.94	$ 15.71	$ 14.75	$ 14.06	$ 14.03
Weighted-average remaining contractual life of options outstanding	5 years 10 months 24 days
Options exercisable	904	961	840	909
Weighted-average exercise price of options exercisable	$ 14.28	$ 14.57	$ 14.9	$ 15.29
Exercise Price Range 10.00 to 13.12
Options outstanding	575
Weighted-average exercise price of options outstanding	$ 12.13
Weighted-average remaining contractual life of options outstanding	5 years 2 months 12 days
Options exercisable	462
Weighted-average exercise price of options exercisable	$ 11.90
Exercise Price Range 13.13 to 18.34
Options outstanding	487
Weighted-average exercise price of options outstanding	$ 16.27
Weighted-average remaining contractual life of options outstanding	4 years 7 months 6 days
Options exercisable	353
Weighted-average exercise price of options exercisable	$ 15.51
Exercise Price Range 18.35 to 31.55
Options outstanding	501
Weighted-average exercise price of options outstanding	$ 20
Weighted-average remaining contractual life of options outstanding	7 years 9 months 18 days
Options exercisable	89
Weighted-average exercise price of options exercisable	$ 21.68

Shareholders' Equity and Stoc54

Shareholders' Equity and Stock-Based Compensation (Details 3) - $ / shares shares in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	May 28, 2015	May 29, 2014
Shares, Outstanding at beginning of year	114	134	98	97
Shares, Granted	34	36	30	37
Shares, Vested	(14)	(25)	(14)	(25)
Shares, Forfeited	0	(2)	0	(11)
Shares, Outstanding at end of year	134	143	114	98
Weighted- Average Fair Value, Outstanding at beginning of year	$ 15.39	$ 16.54	$ 13.61	$ 12.92
Weighted- Average Fair Value, Granted	19.24	24.54	19.38	14.14
Weighted- Average Fair Value, Vested	12.55	12.13	11.72	12.01
Weighted- Average Fair Value, Forfeited	0	18.72	0	12.93
Weighted- Average Fair Value, Outstanding at end of year	$ 16.54	$ 19.3	$ 15.39	$ 13.61

Shareholders' Equity and Stoc55

Shareholders' Equity and Stock-Based Compensation (Details Textual) - USD ($)	7 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	May 28, 2015	May 29, 2014
Preferred Stock, Dividend Rate, Percentage		110.00%
Stock Repurchase Program, Number of Shares Authorized to be Repurchased		11,687,500
Stock Repurchased During Period, Shares	3,669	333,827	54,742	314,312
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased		2,898,320
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 Authorized		750,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized		447,036
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		1,351,801
Allocated Share-based Compensation Expense	$ 975,000	$ 1,899,000	$ 1,499,000	$ 1,781,000
Employee Service Share-based Compensation, Tax Benefit from Compensation Expense	418,000	$ 840,000	689,000	752,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term		5 years 10 months 24 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term		4 years 2 months 12 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number		1,508,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price		$ 15.84
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Aggregate Intrinsic Value		$ 23,691,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value		24,398,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value		15,609,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 485,000	1,676,000	$ 1,181,000	$ 1,211,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options		$ 2,950,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition		3 years 10 months 24 days
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options		$ 1,918,000
Minimum [Member]
Exercise Price for Options Outstanding		$ 10
Maximum [Member]
Exercise Price for Options Outstanding		$ 31.55
Employee Stock Option [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition		3 years 1 month 6 days
After Two Years [Member]
Share Based Compensation Arrangement By Share Based Payment Award Options Grants in Period Exercisable Percentage		40.00%
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%
Upon Retirement [Member] | Option One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage		100.00%

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - USD ($) $ in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016
Change in benefit obligation:
Benefit obligation at beginning of period	$ 31,037	$ 31,671
Service cost	459	865
Interest cost	765	1,406
Actuarial loss	104	82
Curtailment	0	(261)
Benefits paid	(694)	(1,240)
Benefit obligation at end of year	31,671	32,523
Amounts recognized in the statement of financial position consist of:
Current accrued benefit liability (included in Other accrued liabilities)	(1,191)	(1,252)
Noncurrent accrued benefit liability (included in Deferred compensation and other)	(30,480)	(31,271)
Total	(31,671)	(32,523)
Amounts recognized in accumulated other comprehensive loss consist of:
Net actuarial loss	9,410	9,049
Prior service credit	(711)	(642)
Total	$ 8,699	$ 8,407

Employee Benefit Plans (Detai57

Employee Benefit Plans (Details 1) - USD ($) $ in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	May 28, 2015	May 29, 2014
Net periodic pension cost:
Service cost	$ 459	$ 865	$ 697	$ 702
Interest cost	765	1,406	1,243	1,173
Net amortization of prior service cost and actuarial loss	211	364	326	268
Curtailment gain	0	(251)	0	0
Total	$ 1,435	$ 2,384	$ 2,266	$ 2,143

Employee Benefit Plans (Detai58

Employee Benefit Plans (Details 2)	Dec. 29, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Discount rate	4.15%	4.40%
Rate of compensation increase	4.00%	4.00%

Employee Benefit Plans (Detai59

Employee Benefit Plans (Details 3)	7 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	May 28, 2015	May 29, 2014
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Discount rate	4.20%	4.40%	4.30%	4.40%
Rate of compensation increase	4.00%	4.00%	4.00%	4.00%

Employee Benefit Plans (Detai60

Employee Benefit Plans (Details 4) $ in Thousands	Dec. 29, 2016USD ($)
Defined Benefit Plan Disclosure [Line Items]
2,017	$ 1,252
2,018	1,337
2,019	1,349
2,020	1,520
2,021	1,475
Years 2022 - 2026	$ 10,995

Employee Benefit Plans (Detai61

Employee Benefit Plans (Details Textual) - USD ($)	7 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	May 28, 2015	May 29, 2014
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [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	$ 2,362,000	$ 3,960,000	$ 3,581,000	$ 3,360,000
Accumulated Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net of Tax	5,219,000	5,069,000
Defined Benefit Plan, Accumulated Other Comprehensive Income Net Prior Service Cost (Credit), after Tax	711,000	642,000
Defined Benefit Plan, Accumulated Benefit Obligation	26,940,000	28,151,000
Defined Benefit Plan, Actuarial Gain (Loss)	104,000	82,000
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Gain (Loss), Net of Tax	256,000	442,000
Other Comprehensive (Income) Loss, Amortization Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, for Net Prior Service Cost (Credit), before Tax	45,000	329,000
Defined Benefit Plan, Accumulated Other Comprehensive Income Net Gains (Losses), after Tax	9,410,000	$ 9,049,000
Description of Defined Contribution Pension and Other Postretirement Plans		During fiscal 2017, the 401(k) plan will provide only one type of employer contribution: a matching contribution equal to 100% of the first 3% of compensation and 50% of the next 2% of compensation deposited by an employee into the 401(k) plan.
Defined Benefit Plan, Recognized Net Gain (Loss) Due to Curtailments	0	$ 251,000	$ 0	$ 0
Defined Benefit Plan, Plan Amendments		261,000
Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Net of Tax	5,645,000	5,457,000
Defined Benefit Plan, Accumulated Other Comprehensive Income Net Prior Service Cost (Credit), after Tax	$ 426,000	388,000
Forecast [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Accumulated Other Comprehensive Income Net Prior Service Cost (Credit), after Tax		64,000
Other Comprehensive (Income) Loss, Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, Net of Tax, Total		356,000
Defined Benefit Plan, Accumulated Other Comprehensive Income Net Gains (Losses), after Tax		$ 420,000

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	Dec. 29, 2016	Dec. 31, 2015
Noncurrent deferred income tax (liabilities) assets:
Accrued employee benefits	$ 17,682	$ 17,218
Depreciation and amortization	(67,897)	(63,906)
Other	3,782	3,283
Net deferred tax liability	$ (46,433)	$ (43,405)

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($) $ in Thousands	7 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 25, 2014	Dec. 29, 2016	Dec. 31, 2015	May 28, 2015	May 29, 2014
Current:
Federal	$ 12,688		$ 15,434		$ 8,065	$ 14,788
State	3,240		4,667		2,120	2,654
Deferred:
Federal	(829)		3,402		4,328	(861)
State	(314)		(509)		1,165	229
Income Tax Expense (Benefit), Total	$ 14,785	$ 11,043	$ 22,994	$ 19,415	$ 15,678	$ 16,810

Income Taxes (Details 2)

Income Taxes (Details 2)	7 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	May 28, 2015	May 29, 2014
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Statutory federal tax rate	35.00%	35.00%	35.00%	35.00%
State income taxes, net of federal income tax benefit	5.10%	4.80%	5.30%	4.50%
Tax credits, net of federal income tax benefit	(1.00%)	(0.90%)	(1.10%)	(0.20%)
Unrecognized tax benefits and related interest	0.00%	0.00%	0.00%	0.00%
Other	(0.50%)	(1.10%)	0.30%	0.90%
Effective Income Tax Rate Reconciliation, Percent, Total	38.60%	37.80%	39.50%	40.20%

Income Taxes (Details 3)

Income Taxes (Details 3) - USD ($) $ in Thousands	7 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	May 28, 2015	May 29, 2014
Unrecognized Tax Benefits RollForward [Line Items]
Balance at beginning of year	$ 431	$ 414	$ 102	$ 102
Increases due to:
Tax positions taken in prior years	0	0	543	0
Tax positions taken in current year	0	0	0	0
Decreases due to:
Tax positions taken in prior years	0	0	0	0
Settlements with taxing authorities	(17)	0	(214)	0
Lapse of applicable statute of limitations	0	0	0	0
Balance at end of year	$ 414	$ 414	$ 431	$ 102

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	7 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	May 28, 2015	May 29, 2014
Income Taxes [Line Items]
Effective Income Tax Rate	38.60%	37.80%	39.50%	40.20%
Income Taxes Paid, Net, Total	$ 8,270,000	$ 25,017,000	$ 10,918,000	$ 19,437,000
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	67,000	67,000	67,000	67,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total	101,000	130,000
Income Tax Examination, Interest Expense	108,000	$ 153,000	$ 89,000	$ (1,000)
Deferred Income Tax Assest Reclassified As Reduction Of Deferred Income Tax Liabilities	$ 2,807,000

Commitments and License Right67

Commitments and License Rights (Details) - USD ($) $ in Thousands	7 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 25, 2014	Dec. 29, 2016	Dec. 31, 2015	May 28, 2015	May 29, 2014
Operating Leased Assets [Line Items]
Fixed minimum rentals	$ 4,693		$ 7,707		$ 8,064	$ 7,995
Amortization of favorable lease right	194		334		334	334
Percentage rentals	153		343		193	193
Operating Leases, Rent Expense	$ 5,040	$ 5,009	$ 8,384	$ 8,622	$ 8,591	$ 8,522

Commitments and License Right68

Commitments and License Rights (Details 1) $ in Thousands	Dec. 29, 2016USD ($)
Operating Leases, Future Minimum Payments Receivable [Abstract]
2,017	$ 13,051
2,018	10,898
2,019	10,336
2,020	9,086
2,021	8,429
Thereafter	75,878
Operating Leases, Future Minimum Payments Receivable, Total	$ 127,678

Commitments and License Right69

Commitments and License Rights (Details Textual)	Dec. 29, 2016USD ($)
Other Commitments [Line Items]
Commitments To Complete Contracts In Process Value	$ 15,130,000

Joint Venture Transactions (Det

Joint Venture Transactions (Details Textual) - USD ($)	Dec. 29, 2016	Dec. 31, 2015
Corporate Joint Venture [Member]
Related Party Transaction [Line Items]
Equity Method Investments	$ 6,096,000	$ 7,455,000

Business Segment Information (D

Business Segment Information (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended											7 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	Sep. 29, 2016	Jun. 30, 2016	Mar. 31, 2016	Nov. 26, 2015	Aug. 27, 2015	May 28, 2015		Feb. 26, 2015	Nov. 27, 2014	Aug. 28, 2014	Dec. 31, 2015	Dec. 25, 2014	Dec. 29, 2016	Dec. 31, 2015	May 28, 2015	May 29, 2014
Segment Reporting Information [Line Items]
Revenues	$ 59,401	$ 138,747	$ 144,695	$ 134,978	$ 125,444	$ 115,676	$ 149,190	$ 120,084	[1]	$ 120,153	$ 116,061	$ 131,769	$ 324,267	$ 280,640	$ 543,864	$ 531,694	$ 488,067	$ 447,939
Operating income (loss)	8,042	15,664	$ 24,683	$ 18,261	$ 11,346	$ 10,664	$ 25,966	8,689	[1]	$ 7,415	$ 11,730	$ 22,809	44,672	34,291	69,954	61,023	50,643	48,873
Depreciation and amortization													23,815	$ 22,145	41,832	40,032	38,361	33,354
Assets	804,701	911,266						805,472					804,701		911,266	804,701	805,472	765,001
Capital expenditures and acquisitions	44,452	147,372						74,988					44,452		147,372	44,452	74,988	56,673
Theatres [Member]
Segment Reporting Information [Line Items]
Revenues													182,845		328,165		269,155	243,162
Operating income (loss)													37,162		71,754		53,467	46,461
Depreciation and amortization													13,215		24,570		20,141	16,747
Assets	435,862	561,755						424,740					435,862		561,755	435,862	424,740	401,624
Capital expenditures and acquisitions	27,984	132,509						49,789					27,984		132,509	27,984	49,789	37,964
Hotels/Resorts [Member]
Segment Reporting Information [Line Items]
Revenues													141,088		215,171		218,332	204,138
Operating income (loss)													17,331		14,604		10,331	16,083
Depreciation and amortization													10,387		16,895		17,930	16,319
Assets	328,455	311,738						334,211					328,455		311,738	328,455	334,211	323,815
Capital expenditures and acquisitions	16,428	14,650						23,610					16,428		14,650	16,428	23,610	18,516
Corporate Items [Member]
Segment Reporting Information [Line Items]
Revenues													334		528		580	639
Operating income (loss)													(9,821)		(16,404)		(13,155)	(13,671)
Depreciation and amortization													213		367		290	288
Assets	40,384	37,773						46,521					40,384		37,773	40,384	46,521	39,562
Capital expenditures and acquisitions	$ 40	$ 213						$ 1,589					$ 40		$ 213	$ 40	$ 1,589	$ 193
[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 Financial72

Unaudited Quarterly Financial Information (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended											7 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	Sep. 29, 2016	Jun. 30, 2016	Mar. 31, 2016	Nov. 26, 2015	Aug. 27, 2015	May 28, 2015	[1]	Feb. 26, 2015	Nov. 27, 2014	Aug. 28, 2014	Dec. 31, 2015	Dec. 25, 2014	Dec. 29, 2016	Dec. 31, 2015	May 28, 2015	May 29, 2014
Unaudited Quarterly Financial Information [Line Items]
Revenues	$ 59,401	$ 138,747	$ 144,695	$ 134,978	$ 125,444	$ 115,676	$ 149,190	$ 120,084		$ 120,153	$ 116,061	$ 131,769	$ 324,267	$ 280,640	$ 543,864	$ 531,694	$ 488,067	$ 447,939
Operating income	8,042	15,664	24,683	18,261	11,346	10,664	25,966	8,689		7,415	11,730	22,809	44,672	34,291	69,954	61,023	50,643	48,873
Net earnings attributable to The Marcus Corporation	$ 3,969	$ 8,742	$ 14,372	$ 9,336	$ 5,452	$ 4,945	$ 14,651	$ 3,249		$ 3,091	$ 5,223	$ 12,432	$ 23,565	$ 16,782	$ 37,902	$ 30,782	$ 23,995	$ 25,001
Net earnings per common share - diluted	$ 0.14	$ 0.31	$ 0.51	$ 0.34	$ 0.20	$ 0.18	$ 0.53	$ 0.12		$ 0.11	$ 0.19	$ 0.45
[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 Financial73

Unaudited Quarterly Financial Information (Details Textual) - Hotel [Member]	3 Months Ended
	May 28, 2015USD ($)$ / shares
Unaudited Quarterly Financial Information [Line Items]
Impairment of Real Estate	$ 2,600
Impairment Of Real Estate After Tax	$ 1,562
Earnings Per Share Diluted | $ / shares	$ 0.06

Unaudited Transition Period C74

Unaudited Transition Period Comparative Balances (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended											7 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 29, 2016	Sep. 29, 2016	Jun. 30, 2016	Mar. 31, 2016	Nov. 26, 2015	Aug. 27, 2015	May 28, 2015	[1]	Feb. 26, 2015	Nov. 27, 2014	Aug. 28, 2014	Dec. 31, 2015	Dec. 25, 2014	Dec. 29, 2016	Dec. 31, 2015	May 28, 2015	May 29, 2014
REVENUES:
Theatre admissions													$ 104,606	$ 85,608	$ 186,768	$ 176,251	$ 157,254	$ 146,039
Rooms													70,093	69,897	105,167	109,857	109,660	105,483
Theatre concessions													69,206	52,872	120,975	115,081	98,746	84,062
Food and beverage													44,590	41,456	67,551	71,028	67,174	58,826
Other revenues													35,772	30,807	63,403	59,477	55,233	53,529
Total revenues	$ 59,401	$ 138,747	$ 144,695	$ 134,978	$ 125,444	$ 115,676	$ 149,190	$ 120,084		$ 120,153	$ 116,061	$ 131,769	324,267	280,640	543,864	531,694	488,067	447,939
COSTS AND EXPENSES:
Theatre operations													91,747	73,081	160,729	153,612	134,946	127,531
Rooms													24,933	25,104	40,213	42,408	42,579	40,834
Theatre concessions													19,958	14,711	32,407	32,279	27,032	23,335
Food and beverage													34,656	32,425	55,526	57,769	55,215	46,250
Advertising and marketing													14,842	16,178	21,582	23,929	25,265	25,160
Administrative													36,392	29,029	63,620	60,610	53,247	46,642
Depreciation and amortization													23,815	22,145	41,832	40,032	38,361	33,354
Rent													5,040	5,009	8,384	8,622	8,591	8,522
Property taxes													8,630	8,756	16,257	14,876	15,001	14,637
Other operating expenses													19,582	19,911	33,360	33,615	34,268	32,801
Impairment charge													0	0	0	2,919	2,919	0
Total costs and expenses													279,595	246,349	473,910	470,671	437,424	399,066
OPERATING INCOME	8,042	15,664	24,683	18,261	11,346	10,664	25,966	8,689		7,415	11,730	22,809	44,672	34,291	69,954	61,023	50,643	48,873
OTHER INCOME (EXPENSE):
Investment income														58		209
Interest expense													(5,933)	(5,824)	(9,176)	(10,035)	(9,926)	(10,551)
Loss on disposition of property, equipment and other assets													(490)	(719)	(844)	(1,233)	(1,463)	(993)
Equity losses from unconsolidated joint ventures, net													(36)	(63)	301	(160)	(186)	(250)
Nonoperating Income Total													(6,444)	(6,548)	(9,421)	(11,219)	(11,323)	(11,164)
EARNINGS BEFORE INCOME TAXES													38,228	27,743	60,533	49,804	39,320	37,709
INCOME TAXES													14,785	11,043	22,994	19,415	15,678	16,810
NET EARNINGS													23,443	16,700	37,539	30,389	23,642	20,899
NET LOSS ATTRIBUTABLE TO NONCONTROLLING INTERESTS													(122)	(82)	(363)	(393)	(353)	(4,102)
NET EARNINGS ATTRIBUTABLE TO THE MARCUS CORPORATION	$ 3,969	$ 8,742	$ 14,372	$ 9,336	$ 5,452	$ 4,945	$ 14,651	$ 3,249		$ 3,091	$ 5,223	$ 12,432	$ 23,565	$ 16,782	$ 37,902	$ 30,782	$ 23,995	$ 25,001
Common Stock [Member]
NET EARNINGS PER SHARE - BASIC:
Common Stock													$ 0.88	$ 0.63	$ 1.41	$ 1.15	$ 0.9	$ 0.95
NET EARNINGS PER SHARE - DILUTED:
Common Stock													0.84	0.61	1.36	1.1	0.87	0.92
Class B Common Stock [Member]
NET EARNINGS PER SHARE - BASIC:
Common Stock													0.8		1.28		0.82	0.86
NET EARNINGS PER SHARE - DILUTED:
Common Stock													$ 0.79	$ 0.57	$ 1.27	$ 1.03	$ 0.81	$ 0.86
[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).