Nathan's Famous (NATH) 10-Q 8 Aug 14 2015 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Jun. 29, 2014	Aug. 04, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'NATHANS FAMOUS INC	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--03-29	'
Entity Common Stock, Shares Outstanding	'	4,470,140
Amendment Flag	'false	'
Entity Central Index Key	'0000069733	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Accelerated Filer	'
Entity Well-known Seasoned Issuer	'No	'
Document Period End Date	29-Jun-14	'
Document Fiscal Year Focus	'2015	'
Document Fiscal Period Focus	'Q1	'

Consolidated_Balance_Sheets

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

Consolidated_Balance_Sheets_Pa

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

Consolidated_Statements_of_Ear

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

Consolidated_Statements_of_Com

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

Consolidated_Statements_of_Sto

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

Consolidated_Statements_of_Sto1

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

Consolidated_Statements_of_Cas

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

Note_A_Basis_of_Presentation

Note A - Basis of Presentation	3 Months Ended
	Jun. 29, 2014
Disclosure Text Block [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	NOTE A - BASIS OF PRESENTATION
	The accompanying consolidated financial statements of Nathan's Famous, Inc. and subsidiaries (collectively “Nathan’s,” the “Company,” “we,” “us” or “our”) as of and for the thirteen week periods ended June 29, 2014 and June 30, 2013 have been prepared in accordance with accounting principles generally accepted in the United States of America. The unaudited financial statements include all adjustments (consisting of normal recurring adjustments) which, in the opinion of management, are necessary for a fair presentation of financial condition, results of operations and cash flows for the periods presented. However, our results of operations are seasonal in nature, and the results of any interim period are not necessarily indicative of results for any other interim period or the full fiscal year.
	Certain information and footnote disclosures normally included in financial statements in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to the requirements of the Securities and Exchange Commission. Management believes that the disclosures included in the accompanying consolidated interim financial statements and footnotes are adequate to make the information not misleading, but should be read in conjunction with the consolidated financial statements and notes thereto included in Nathan’s Annual Report on Form 10-K for the fiscal year ended March 30, 2014.
	A summary of the Company’s significant accounting policies is identified in Note B of the Notes to Consolidated Financial Statements included in the Company’s Annual Report on Form 10-K for the fiscal year ended March 30, 2014. There have been no changes to the Company’s significant accounting policies subsequent to March 30, 2014.

Note_B_Recently_Issued_Account

Note B - Recently Issued Accounting Pronouncements Not Yet Adopted	3 Months Ended
	Jun. 29, 2014
Disclosure Text Block [Abstract]	'
Description of New Accounting Pronouncements Not yet Adopted [Text Block]	'
	NOTE B – RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS NOT YET ADOPTED
	In April 2014, the Financial Accounting Standards Board (“FASB”) issued new accounting guidance changing the criteria for reporting discontinued operations. The revised definition of a discontinued operation includes those components of an entity or a group of components of an entity representing a strategic shift that has (or will have) a major effect on an entity’s operations and financial results. The guidance eliminates the current requirement to assess continuing cash flow and continuing involvement with the disposal group. The revised definition also includes a business or nonprofit activity that, on acquisition, meets the criteria to be classified as held for sale. A disposal meeting the new definition is required to be reported as discontinued operations when the component of an entity or group of components of an entity meets the held for sale criteria, is actually disposed of by sales, or is disposed of through means other than a sale. The guidance is effective for Nathan’s for annual periods beginning on or after December 15, 2014 and interim periods within those years, which for Nathan’s will be the first quarter of fiscal 2016 beginning on March 30, 2015. Early adoption is permitted for disposals that have not been previously reported in the financial statements. Nathan’s does not expect the adoption of this new guidance to have a material impact on its results of operations or financial position.
	In May 2014, the FASB issued a new accounting standard that attempts to establish a uniform basis for recording income to virtually all industries financial statements, under U.S. GAAP. The revenue standard’s core principle is built on the contract between a vendor and a customer for the provision of goods and services. It attempts to depict the exchange of rights and obligations between the parties in the pattern of revenue recognition based on the consideration to which the vendor is entitled. In order to accomplish this objective, companies must evaluate the following five basic steps: i) identify the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. There are three basic transition methods that are available – full retrospective, retrospective with certain practical expedients, and a cumulative effect approach. Under the third alternative, an entity would apply the new revenue standard only to contracts that are incomplete under legacy U.S. GAAP at the date of initial application and recognize the cumulative effect of the new standard as an adjustment to the opening balance of retained earnings. Prior years would not be restated and additional disclosures would be required to enable users of the financial statements to understand the impact of adopting the new standard in the current year compared to prior years that are presented under legacy U.S. GAAP. Early adoption is prohibited under U.S. GAAP. Public companies must apply the new standard for annual periods beginning after December 15, 2016, including interim periods therein, which for Nathan’s will be its first fiscal quarter ending in June 2017. The Company has not yet evaluated the impact of this new accounting standard on its consolidated financial position and results of operations.

Note_C_Income_Per_Share

Note C - Income Per Share	3 Months Ended
	Jun. 29, 2014
Earnings Per Share [Abstract]	'
Earnings Per Share [Text Block]	'
	NOTE C – INCOME PER SHARE
	Basic income per common share is calculated by dividing income by the weighted-average number of common shares outstanding and excludes any dilutive effect of stock options. Diluted income per common share gives effect to all potentially dilutive common shares that were outstanding during the period. Dilutive common shares used in the computation of diluted income per common share result from the assumed exercise of stock options and warrants, as determined using the treasury stock method.
	The following chart provides a reconciliation of information used in calculating the per-share amounts for the thirteen-week periods ended June 29, 2014 and June 30, 2013, respectively.
	Thirteen weeks
										Net Income
		Net Income				Number of Shares				Per Share
		2014		2013		2014		2013		2014			2013
		(in thousands)				(in thousands)
	Basic EPS
	Basic calculation	$	4,071	$	3,354		4,471		4,415	$	0.91		$	0.76
	Effect of dilutive employee stock options		-		-		122		173		(0.02	)		(0.03	)
	Diluted EPS
	Diluted calculation	$	4,071	$	3,354		4,593		4,588	$	0.89		$	0.73
	There were no options to purchase shares of common stock for the thirteen week periods ended June 29, 2014 and June 30, 2013 that were excluded from the computation of diluted earnings per share.

Note_D_Fair_Value_Measurements

Note D - Fair Value Measurements	3 Months Ended
	Jun. 29, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures [Text Block]	'
	NOTE D – FAIR VALUE MEASUREMENTS
	Nathan’s follows a three-level fair value hierarchy that prioritizes the inputs to measure fair value. This hierarchy requires entities to maximize the use of “observable inputs” and minimize the use of “unobservable inputs.” The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability on the measurement date. The three levels are defined as follows:
	●     Level 1 - inputs to the valuation methodology are quoted prices (unadjusted) for an identical asset or liability in an active market
	●     Level 2 - inputs to the valuation methodology include quoted prices for a similar asset or liability in an active market, quoted prices in markets that are not active, or model-derived valuations in which all significant inputs are observable for substantially the full term of the asset or liability
	●     Level 3 - inputs to the valuation methodology are unobservable and significant to the fair value measurement of the asset or liability
	The following table presents assets and liabilities measured at fair value on a recurring basis as of June 29, 2014 and March 30, 2014 based upon the valuation hierarchy (in thousands):
	29-Jun-14	Level 1		Level 2		Level 3		Carrying Value
	Marketable securities	$	-	$	9,415	$	-	$	9,415
	Total assets at fair value	$	-	$	9,415	$	-	$	9,415
	30-Mar-14	Level 1		Level 2		Level 3		Carrying Value
	Marketable securities	$	-	$	11,187	$	-	$	11,187
	Total assets at fair value	$	-	$	11,187	$	-	$	11,187
	Nathan’s marketable securities, which consist primarily of municipal bonds, are not actively traded. The valuation of such bonds is based upon quoted market prices for similar bonds currently trading in an active market or model-derived valuations in which all significant inputs are observable for substantially the full term of the asset or liability.
	The carrying amounts of cash equivalents, accounts receivable and accounts payable approximate fair value due to the short-term maturity of the instruments.
	Certain non-financial assets and liabilities are measured at fair value on a nonrecurring basis; that is, the assets and liabilities are not measured at fair value on an ongoing basis but are subject to fair value adjustments in certain circumstances, such as when evidence of impairment exists. At June 29, 2014, no fair value adjustment or material fair value measurements were required for non-financial assets or liabilities.

Note_E_Marketable_Securities

Note E - Marketable Securities	3 Months Ended
	Jun. 29, 2014
Marketable Securities Disclosure [Abstract]	'
Marketable Securities Disclosure [Text Block]	'
	NOTE E – MARKETABLE SECURITIES
	The Company determines the appropriate classification of securities at the time of purchase and reassesses the appropriateness of the classification at each reporting date. At June 29, 2014 and March 30, 2014, all marketable securities held by the Company have been classified as available-for-sale and, as a result, are stated at fair value (Note D), with unrealized gains and losses included as a component of accumulated other comprehensive income. Realized gains and losses on the sale of securities are determined on a specific identification basis. Interest income is recorded when it is earned and deemed realizable by the Company.
	The cost, gross unrealized gains, gross unrealized losses and fair market value for marketable securities, which consist entirely of municipal bonds that are classified as available-for-sale securities, are as follows (in thousands):
		Cost		Gross		Gross		Fair
				Unrealized		Unrealized		Market
				Gains		Losses		Value
	29-Jun-14	$	9,229	$	186	$	-	$	9,415
	30-Mar-14	$	10,947	$	240	$	-	$	11,187
	The municipal bonds held at June 29, 2014, mature at various dates between July 2014 and October 2019. The following represents the bond maturities by period (in thousands):
	Fair value of Municipal Bonds	Total		Less than		1 – 5 Years		5 – 10 Years		After
				1 Year						10 Years
	29-Jun-14	$	9,415	$	5,045	$	3,204	$	1,166	$	-
	The change in net unrealized losses on available-for-sale securities for the thirteen-week periods ended June 29, 2014 and June 30, 2013 of $32,000 and $77,000, respectively, which are net of deferred income tax benefit, of $22,000 and $50,000, respectively, have been included as a component of comprehensive income. Accumulated other comprehensive income is comprised entirely of the net unrealized gains on available-for-sale securities as of June 29, 2014 and March 30, 2014.

Note_F_Accounts_and_Other_Rece

Note F - Accounts and Other Receivables, Net	3 Months Ended
	Jun. 29, 2014
Receivables [Abstract]	'
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	'
	NOTE F – ACCOUNTS AND OTHER RECEIVABLES, NET
	Accounts and other receivables, net, consist of the following (in thousands):
		June 29,			March 30,
		2014			2014
	Branded product sales	$	6,180		$	5,141
	Franchise and license royalties		3,205			1,658
	Other		1,488			1,457
			10,873			8,256
	Less: allowance for doubtful accounts		431			433
	Accounts and other receivables, net	$	10,442		$	7,823
	Accounts receivable are due within 30 days and are stated at amounts due from Branded Product Program customers, franchisees, retail licensees and product manufacturers, net of an allowance for doubtful accounts. Accounts that are outstanding longer than the contractual payment terms are considered past due. The Company does not recognize franchise and license royalties that are not deemed to be realizable. The Company individually reviews each past due account and determines its allowance for doubtful accounts by considering a number of factors, including the length of time accounts receivable are past due, the Company’s previous loss history, the customer’s current and expected future ability to pay its obligation to the Company, the condition of the general economy and the industry as a whole. Based on management’s assessment, the Company provides for estimated uncollectable amounts through a charge to earnings. After the Company has used reasonable collection efforts it writes off accounts receivable through a charge to the allowance for doubtful accounts.
	Changes in the Company’s allowance for doubtful accounts for the thirteen-week period ended June 29, 2014 and the fiscal year ended March 30, 2014 are as follows (in thousands):
		June 29,			March 30,
		2014			2014
	Beginning balance	$	433		$	130
	Bad debt expense		-			21
	Charges to other accounts		-			320
	Accounts written off		(2	)		(38	)
	Ending balance	$	431		$	433

Note_G_Prepaid_Expenses_and_Ot

Note G - Prepaid Expenses and Other Current Assets	3 Months Ended
	Jun. 29, 2014
Disclosure Text Block Supplement [Abstract]	'
Other Current Assets [Text Block]	'
	NOTE G – PREPAID EXPENSES AND OTHER CURRENT ASSETS
	Prepaid expenses and other current assets consist of the following (in thousands):
		June 29,		March 30,
		2014		2014
	Income taxes	$	-	$	2,059
	Insurance		295		506
	Other		394		564
		$	689	$	3,129

Note_H_Accrued_Expenses_Other_

Note H - Accrued Expenses, Other Current Liabilities and Other Liabilities	3 Months Ended
	Jun. 29, 2014
Disclosure Text Block Supplement [Abstract]	'
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	'
	NOTE H – ACCRUED EXPENSES, OTHER CURRENT LIABILITIES AND OTHER LIABILITIES
	Accrued expenses and other current liabilities consist of the following (in thousands):
		June 29,		March 30,
		2014		2014
	Payroll and other benefits	$	1,255	$	2,433
	Accrued rebates		818		855
	Rent and occupancy costs		249		163
	Deferred revenue		525		734
	Construction costs		-		281
	Unexpended advertising funds		-		52
	Other		922		233
		$	3,769	$	4,751
	Other liabilities consist of the following:
		June 29,		March 30,
		2014		2014
	Deferred development fees	$	214	$	200
	Reserve for uncertain tax positions		630		620
	Deferred rental liability		643		661
	Other		141		212
		$	1,628	$	1,693

Note_I_Sales

Note I - Sales	3 Months Ended
	Jun. 29, 2014
Sales [Abstract]	'
Sales [Text Block]	'
	NOTE I – SALES
	The Company’s sales for the thirteen weeks ended June 29, 2014 and June 30, 2013 are as follows (in thousands):
		Thirteen weeks ended
		29-Jun-14		30-Jun-13
	Branded Products	$	15,064	$	13,141
	Company-operated restaurants		5,291		3,726
	Other		173		13
	Total sales	$	20,528	$	16,880

Note_J_Income_Taxes

Note J - Income Taxes	3 Months Ended
	Jun. 29, 2014
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	NOTE J – INCOME TAXES
	The income tax provisions for the thirteen-week periods ended June 29, 2014 and June 30, 2013 reflect effective tax rates of 40.7% and 39.3%, respectively, which have been reduced from statutory rates by 0.4% and 0.7%, respectively, for the differing effects of tax exempt interest income. Nathan’s expects that its federal income tax rate will increase to 35% beginning this fiscal year.
	The amount of unrecognized tax benefits at June 29, 2014 was $291,000, all of which would impact Nathan’s effective tax rate, if recognized. As of June 29, 2014, Nathan’s had $339,000 of accrued interest and penalties in connection with unrecognized tax benefits.
	During the fiscal year ending March 29, 2015, Nathan’s will seek to settle additional uncertain tax positions with the tax authorities. As a result, it is reasonably possible the amount of unrecognized tax benefits, excluding the related accrued interest and penalties, could be reduced by up to $64,000, which would favorably impact Nathan’s effective tax rate, although no assurances can be given in this regard.
	Nathan’s estimates that its annual tax rate for the fiscal year ending March 29, 2015 will be in the range of approximately 39.5% to 41.5%. The final annual tax rate is subject to many variables, including the effect of tax-exempt interest earned, among other factors, and therefore cannot be determined until the end of the fiscal year; therefore, the actual tax rate could differ from our current estimates.

Note_K_Sharebased_Compensation

Note K - Share-based Compensation	3 Months Ended
	Jun. 29, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
	NOTE K – SHARE-BASED COMPENSATION
	Total share-based compensation during the thirteen-week periods ended June 29, 2014 and June 30, 2013 was $191,000 and $147,000, respectively. Total share-based compensation is included in general and administrative expense in our accompanying Consolidated Statements of Earnings. As of June 29, 2014, there was $1,884,000 of unamortized compensation expense related to share-based incentive awards. We expect to recognize this expense over approximately one year and six months, which represents the weighted average remaining requisite service periods for such awards.
	There were no share-based awards granted during the thirteen-week period ended June 29, 2014.
	During the thirteen weeks ended June 30, 2013, the Company granted 25,000 shares of restricted stock at a fair value of $49.80 per share representing the closing price on the date of grant, which will be fully vested five years from the date of grant. The restrictions on the shares lapse ratably over a five-year period on the annual anniversary of the date of grant. The compensation expense related to this restricted stock award is expected to be $1,245,000 and will be recognized, commencing on the grant date, over five years.
	The Company recognizes compensation cost for unvested stock-based incentive awards on a straight-line basis over the requisite service period. Compensation cost charged to expense under all stock-based incentive awards is as follows (in thousands):
		Thirteen weeks ended
		29-Jun-14				30-Jun-13
	Stock options	$	56			$	56
	Restricted stock		135				91
	Total compensation cost	$	191			$	147
	Stock options outstanding:
	Transactions with respect to stock options for the thirteen weeks ended June 29, 2014 are as follows:
						Weighted-			Weighted-
						Average			Average		Aggregate
						Exercise			Remaining		Intrinsic
		Shares				Price			Contractual Life		Value
	Options outstanding at March 30, 2014		279,500			$	15.22			2.07	$	9,381,000
	Granted		-				-			-		-
	Expired		-				-			-		-
	Exercised		(22,000	)		$	8.38			-		-
	Options outstanding at June 29, 2014		257,500			$	15.8			1.95	$	9,996,000
	Options exercisable at June 29, 2014		213,125			$	15.39			1.95	$	8,360,000
	Restricted stock:
	Transactions with respect to restricted stock for the thirteen weeks ended June 29, 2014 are as follows:
							Weighted-
							Average
							Grant-date
							Fair value
			Shares				Per share
	Unvested restricted stock at March 30, 2014			55,000			$	38.61
	Granted			-				-
	Vested			(5,000	)		$	49.8
	Unvested restricted stock at June 29, 2014			50,000			$	37.49

Note_L_Stockholders_Equity

Note L - Stockholders' Equity	3 Months Ended
	Jun. 29, 2014
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	NOTE L – STOCKHOLDERS’ EQUITY
	During the period from October 2001 through June 29, 2014, Nathan’s purchased a total of 4,641,886 shares of its common stock at a cost of approximately $56,443,000 pursuant to various stock repurchase plans previously authorized by the Board of Directors. During the thirteen-week period ended June 29, 2014, we repurchased 31,860 shares of common stock at a cost of $1,559,000.
	On December 13, 2013, the Company and Mutual Securities, Inc. (“MSI”) entered into an agreement pursuant to which MSI has been authorized on the Company’s behalf to purchase shares of the Company’s common stock, $.01 par value having a value of up to an aggregate $5,000,000, which purchases could commence on December 23, 2013. The agreement with MSI was adopted under the safe harbor provided by Rule 10b5-1 and Rule 10b-18 of the Securities Exchange Act of 1934, as amended in order to assist the Company in implementing its previously announced stock purchase plans and provides for the purchase of up an aggregate of 800,000 shares.
	As of June 29, 2014, an aggregate of 257,073 shares can still be purchased under Nathan’s existing stock buy-back program.
	Purchases may be made from time to time, depending on market conditions, in open market or privately-negotiated transactions, at prices deemed appropriate by management. There is no set time limit on the repurchases to be made under these stock-repurchase plans.
	On June 5, 2013, Nathan’s adopted a new stockholder rights plan (the “2013 Rights Plan”) under which all stockholders of record as of June 17, 2013 received rights to purchase shares of common stock (the “2013 Rights”).
	The 2013 Rights were distributed as a dividend. Initially, the 2013 Rights will attach to, and trade with, the Company’s common stock. Subject to the terms, conditions and limitations of the 2013 Rights Plan, the 2013 Rights will become exercisable if (among other things) a person or group acquires 15% or more of the Company’s common stock. Upon such an event and payment of the purchase price of $100.00 (the “2013 Right Purchase Price”), each 2013 Right (except those held by the acquiring person or group) will entitle the holder to acquire one share of the Company’s common stock (or the economic equivalent thereof) or, if the then-current market price is less than the then current 2013 Right Purchase Price, a number of shares of the Company’s common stock which at the time of the transaction has a market value equal to the then current 2013 Right Purchase Price [at a purchase price per share equal to the then current market price of the Company’s Common Stock].
	The Company’s Board of Directors may redeem the 2013 Rights prior to the time they are triggered. Upon adoption of the 2013 Rights Plan, the Company initially reserved 10,188,600 shares of common stock for issuance upon exercise of the 2013 Rights. The 2013 Rights will expire on June 17, 2018 unless earlier redeemed or exchanged by the Company.
	At June 29, 2014, the Company has reserved 9,330,172 shares of common stock for issuance upon exercise of the Common Stock Purchase Rights approved by the Board of Directors on June 5, 2013.

Note_M_Commitments_and_Conting

Note M - Commitments and Contingencies	3 Months Ended
	Jun. 29, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	NOTE M - COMMITMENTS AND CONTINGENCIES
	1.    Contingencies
	The Company and its subsidiaries are from time to time involved in ordinary and routine litigation. Management presently believes that the ultimate outcome of these proceedings, individually or in the aggregate, will not have a material adverse effect on the Company’s financial position, cash flows or results of operations. Nevertheless, litigation is subject to inherent uncertainties and unfavorable rulings could occur. An unfavorable ruling could include money damages and, in such event, could result in a material adverse impact on the Company’s results of operations for the period in which the ruling occurs or is implemented.
	2.    Guaranty
	On December 1, 2009, a wholly-owned subsidiary of the Company executed a Guaranty of Lease (the “Guaranty”) in connection with its re-franchising of a restaurant located in West Nyack, New York. The Guaranty could be called upon in the event of a default by the tenant/franchisee. The Guaranty extends through the fifth Lease Year, as defined in the lease, and shall not exceed an amount equal to the highest amount of the annual minimum rent, percentage rent and any additional rent payable pursuant to the lease and reasonable attorney’s fees and other costs. We have recorded a liability of approximately $133,000 in connection with the Guaranty, which does not include potential real estate tax increases and attorney’s fees and other costs as these amounts are not reasonably determinable at this time. In connection with Nathan’s franchise agreement, Nathan’s has received a personal guaranty from the franchisee for all obligations under the Guaranty. To date, Nathan’s has not been required to make any payments pursuant to the Guaranty.

Note_N_Superstorm_Sandy

Note N - Superstorm Sandy	3 Months Ended
	Jun. 29, 2014
Extraordinary and Unusual Items [Abstract]	'
Extraordinary Items Disclosure [Text Block]	'
	NOTE N – SUPERSTORM SANDY
	On October 29, 2012, Superstorm Sandy struck the Northeastern United States, which forced the closing of all of the Company-owned restaurants. Seventy-eight franchised restaurants, including 18 Branded Menu locations, were closed for varying periods of time, one of which remains closed. Our Company-owned restaurant in Oceanside, New York was closed for approximately two weeks. The Coney Island Boardwalk restaurant sustained minor damage and re-opened on March 18, 2013. The Coney Island restaurant incurred significant damage and was re-opened on May 20, 2013. As a result of these damages, the Company had previously incurred actual losses during the fiscal year ended March 31, 2013, of approximately $1,340,000, inclusive of amounts written off of $449,000 related to destroyed or damaged property and equipment and $42,000 of unsalable inventories.
	The Company settled the property damage claim with its insurers and received payments of approximately $3,400,000, net of fees, from our insurer and used these proceeds towards the rebuilding of the restaurant. In connection with the settlement of the property and casualty loss, the Company recognized a gain of approximately $2,801,000 during the quarter ended June 30, 2013.
	In April 2014, the Company settled its claim for reimbursable on-going business expenses while the restaurant was closed of approximately $718,000, net of fees, that was included in accounts and other receivables in the accompanying balance sheet as of March 30, 2014.

Note_O_Reclassifications

Note O - Reclassifications	3 Months Ended
	Jun. 29, 2014
Disclosure Text Block [Abstract]	'
Reclassifications [Text Block]	'
	NOTE O - RECLASSIFICATIONS
	Certain prior year balances have been reclassified to conform to current year presentation.

Note_P_Subsequent_Event

Note P - Subsequent Event	3 Months Ended
	Jun. 29, 2014
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	NOTE P - SUBSEQUENT EVENT
	Effective August 6, 2014, the Company granted options to purchase 50,000 shares at an exercise price of $53.89 per share, all of which expire five years from the date of grant. All such stock options shall vest ratably on the first, second, third and fourth anniversary from the date of grant.

Note_C_Income_Per_Share_Tables

Note C - Income Per Share (Tables)	3 Months Ended
	Jun. 29, 2014
Earnings Per Share [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
	Thirteen weeks
										Net Income
		Net Income				Number of Shares				Per Share
		2014		2013		2014		2013		2014			2013
		(in thousands)				(in thousands)
	Basic EPS
	Basic calculation	$	4,071	$	3,354		4,471		4,415	$	0.91		$	0.76
	Effect of dilutive employee stock options		-		-		122		173		(0.02	)		(0.03	)
	Diluted EPS
	Diluted calculation	$	4,071	$	3,354		4,593		4,588	$	0.89		$	0.73

Note_D_Fair_Value_Measurements1

Note D - Fair Value Measurements (Tables)	3 Months Ended
	Jun. 29, 2014
Fair Value Disclosures [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	'
	29-Jun-14	Level 1		Level 2		Level 3		Carrying Value
	Marketable securities	$	-	$	9,415	$	-	$	9,415
	Total assets at fair value	$	-	$	9,415	$	-	$	9,415
	30-Mar-14	Level 1		Level 2		Level 3		Carrying Value
	Marketable securities	$	-	$	11,187	$	-	$	11,187
	Total assets at fair value	$	-	$	11,187	$	-	$	11,187

Note_E_Marketable_Securities_T

Note E - Marketable Securities (Tables)	3 Months Ended
	Jun. 29, 2014
Marketable Securities Disclosure [Abstract]	'
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	'
		Cost		Gross		Gross		Fair
				Unrealized		Unrealized		Market
				Gains		Losses		Value
	29-Jun-14	$	9,229	$	186	$	-	$	9,415
	30-Mar-14	$	10,947	$	240	$	-	$	11,187
Investments Classified by Contractual Maturity Date [Table Text Block]	'
	Fair value of Municipal Bonds	Total		Less than		1 – 5 Years		5 – 10 Years		After
				1 Year						10 Years
	29-Jun-14	$	9,415	$	5,045	$	3,204	$	1,166	$	-

Note_F_Accounts_and_Other_Rece1

Note F - Accounts and Other Receivables, Net (Tables)	3 Months Ended
	Jun. 29, 2014
Receivables [Abstract]	'
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	'
		June 29,			March 30,
		2014			2014
	Branded product sales	$	6,180		$	5,141
	Franchise and license royalties		3,205			1,658
	Other		1,488			1,457
			10,873			8,256
	Less: allowance for doubtful accounts		431			433
	Accounts and other receivables, net	$	10,442		$	7,823
Schedule of Credit Losses for Financing Receivables, Current [Table Text Block]	'
		June 29,			March 30,
		2014			2014
	Beginning balance	$	433		$	130
	Bad debt expense		-			21
	Charges to other accounts		-			320
	Accounts written off		(2	)		(38	)
	Ending balance	$	431		$	433

Note_G_Prepaid_Expenses_and_Ot1

Note G - Prepaid Expenses and Other Current Assets (Tables)	3 Months Ended
	Jun. 29, 2014
Disclosure Text Block Supplement [Abstract]	'
Schedule of Other Current Assets [Table Text Block]	'
		June 29,		March 30,
		2014		2014
	Income taxes	$	-	$	2,059
	Insurance		295		506
	Other		394		564
		$	689	$	3,129

Note_H_Accrued_Expenses_Other_1

Note H - Accrued Expenses, Other Current Liabilities and Other Liabilities (Tables)	3 Months Ended
	Jun. 29, 2014
Disclosure Text Block Supplement [Abstract]	'
Schedule of Accrued Liabilities [Table Text Block]	'
		June 29,		March 30,
		2014		2014
	Payroll and other benefits	$	1,255	$	2,433
	Accrued rebates		818		855
	Rent and occupancy costs		249		163
	Deferred revenue		525		734
	Construction costs		-		281
	Unexpended advertising funds		-		52
	Other		922		233
		$	3,769	$	4,751
Schedule of Other Assets and Other Liabilities [Table Text Block]	'
		June 29,		March 30,
		2014		2014
	Deferred development fees	$	214	$	200
	Reserve for uncertain tax positions		630		620
	Deferred rental liability		643		661
	Other		141		212
		$	1,628	$	1,693

Note_I_Sales_Tables

Note I - Sales (Tables)	3 Months Ended
	Jun. 29, 2014
Sales [Abstract]	'
Revenue from External Customers by Products and Services [Table Text Block]	'
		Thirteen weeks ended
		29-Jun-14		30-Jun-13
	Branded Products	$	15,064	$	13,141
	Company-operated restaurants		5,291		3,726
	Other		173		13
	Total sales	$	20,528	$	16,880

Note_K_Sharebased_Compensation1

Note K - Share-based Compensation (Tables)	3 Months Ended
	Jun. 29, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan [Table Text Block]	'
		Thirteen weeks ended
		29-Jun-14				30-Jun-13
	Stock options	$	56			$	56
	Restricted stock		135				91
	Total compensation cost	$	191			$	147
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	'
						Weighted-			Weighted-
						Average			Average		Aggregate
						Exercise			Remaining		Intrinsic
		Shares				Price			Contractual Life		Value
	Options outstanding at March 30, 2014		279,500			$	15.22			2.07	$	9,381,000
	Granted		-				-			-		-
	Expired		-				-			-		-
	Exercised		(22,000	)		$	8.38			-		-
	Options outstanding at June 29, 2014		257,500			$	15.8			1.95	$	9,996,000
	Options exercisable at June 29, 2014		213,125			$	15.39			1.95	$	8,360,000
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	'
							Weighted-
							Average
							Grant-date
							Fair value
			Shares				Per share
	Unvested restricted stock at March 30, 2014			55,000			$	38.61
	Granted			-				-
	Vested			(5,000	)		$	49.8
	Unvested restricted stock at June 29, 2014			50,000			$	37.49

Note_C_Income_Per_Share_Detail

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

Note_C_Income_Per_Share_Detail1

Note C - Income Per Share (Details) - Table of Earnings per Share Reconciliation (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013
Table of Earnings per Share Reconciliation [Abstract]	'	'
Basic calculation	$4,071	$3,354
Basic calculation	4,471,000	4,415,000
Basic calculation	$0.91	$0.76
Effect of dilutive employee stock options	122,000	173,000
Effect of dilutive employee stock options	($0.02)	($0.03)
Diluted calculation	$4,071	$3,354
Diluted calculation	4,593,000	4,588,000
Diluted calculation	$0.89	$0.73

Note_D_Fair_Value_Measurements2

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

Note_E_Marketable_Securities_D

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

Note_E_Marketable_Securities_D1

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

Note_E_Marketable_Securities_D2

Note E - Marketable Securities (Details) - Bond Maturities by Period (USD $)	Jun. 29, 2014	Mar. 30, 2014
In Thousands, unless otherwise specified
Bond Maturities by Period [Abstract]	'	'
29-Jun-14	$9,415	$11,187
29-Jun-14	5,045	'
29-Jun-14	3,204	'
29-Jun-14	1,166	'
29-Jun-14	$0	'

Note_F_Accounts_and_Other_Rece2

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

Note_F_Accounts_and_Other_Rece3

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

Note_F_Accounts_and_Other_Rece4

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

Note_G_Prepaid_Expenses_and_Ot2

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

Note_H_Accrued_Expenses_Other_2

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

Note_H_Accrued_Expenses_Other_3

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

Note_I_Sales_Details_Sales

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

Note_J_Income_Taxes_Details

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

Note_K_Sharebased_Compensation2

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

Note_K_Sharebased_Compensation3

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

Note_K_Sharebased_Compensation4

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

Note_K_Sharebased_Compensation5

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

Note_L_Stockholders_Equity_Det

Note L - Stockholders' Equity (Details) (USD $)	3 Months Ended	153 Months Ended
	Jun. 29, 2014	Jun. 29, 2014	Dec. 13, 2013	Jun. 05, 2013
Stockholders' Equity Note [Abstract]	'	'	'	'
Treasury Stock, Shares, Acquired	31,860	4,641,886	'	'
Treasury Stock, Value, Acquired, Cost Method (in Dollars)	$1,559,000	$56,443,000	'	'
Stock Repurchase Program, Authorized Amount (in Dollars)	'	'	$5,000,000	'
Stock Repurchase Program, Number of Shares Authorized to be Repurchased	'	'	800,000	'
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased	257,073	257,073	'	'
Minimum Percentage of Common Stock Acquired by a Person or Group which Triggers Exercise of New Rights	'	'	'	15.00%
New Right Purchase Price (in Dollars per share)	'	'	'	$100
Common Stock, Capital Shares Reserved for Future Issuance	9,330,172	9,330,172	'	10,188,600

Note_M_Commitments_and_Conting1

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

Note_N_Superstorm_Sandy_Detail

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

Note_P_Subsequent_Event_Detail

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