Nathan's Famous (NATH) 10-K 14 Jun 19 2019 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Jun. 14, 2019	Sep. 23, 2018
Document Information [Line Items]
Entity Registrant Name	NATHANS FAMOUS INC
Entity Central Index Key	0000069733
Trading Symbol	nath
Current Fiscal Year End Date	--03-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Common Stock, Shares Outstanding (in shares)		4,210,692
Entity Public Float			$ 249,335
Entity Shell Company	false
Document Type	10-K
Document Period End Date	Mar. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 25, 2018
CURRENT ASSETS
Cash and cash equivalents	$ 75,446	$ 57,339
Accounts and other receivables, net (Note D)	10,173	10,502
Inventories	535	384
Prepaid expenses and other current assets (Note E)	1,007	2,873
Assets held for sale (Note F)		610
Total current assets	87,161	71,708
Property and equipment, net of accumulated depreciation of $8,611 and $8,264, respectively	4,889	6,642
Goodwill	95	95
Intangible asset	1,353	1,353
Deferred income taxes	343	0
Other assets	465	293
Total assets	94,306	80,091
CURRENT LIABILITIES
Accounts payable	5,222	6,565
Accrued expenses and other current liabilities (Note H)	9,384	11,248
Deferred franchise fees	318	193
Total current liabilities	14,924	18,006
Long-term debt, net of unamortized debt issuance costs of $4,551 and $5,242, respectively (Note K)	145,449	144,758
Other liabilities (Note H)	1,390	1,355
Deferred franchise fees	2,687	238
Deferred income taxes		302
Total liabilities	164,450	164,659
COMMITMENTS AND CONTINGENCIES (Note M)
STOCKHOLDERS’ (DEFICIT)
Common stock, $.01 par value; 30,000,000 shares authorized; 9,336,338 and 9,311,922 shares issued; and 4,194,575 and 4,184,549 shares outstanding at March 31, 2019 and March 25, 2018, respectively	93	93
Additional paid-in capital	60,945	60,823
(Accumulated deficit)	(52,879)	(68,181)
Stockholders’ equity (deficit) before treasury stock	8,159	(7,265)
Treasury stock, at cost, 5,141,763 and 5,127,373 shares at March 31, 2019 and March 25, 2018	(78,303)	(77,303)
Total stockholders’ (deficit)	(70,144)	(84,568)
Total liabilities and stockholders’ (deficit)	$ 94,306	$ 80,091

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 25, 2018
Property and equipment accumulated depreciation	$ 8,611	$ 8,264
Long-term debt, unamortized debt costs	$ 4,551	$ 5,242
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	30,000,000	30,000,000
Common stock, shares issued (in shares)	9,336,338	9,311,922
Common stock, shares outstanding (in shares)	4,194,575	4,184,549
Treasury stock, shares (in shares)	5,141,763	5,127,373

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($) $ in Thousands		12 Months Ended
		Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017
REVENUES
Revenues		$ 101,849	$ 104,201	$ 96,256
COSTS AND EXPENSES
Cost of sales		52,779	58,752	51,634
Restaurant operating expenses		3,525	3,506	3,386
Depreciation and amortization		1,212	1,352	1,297
General and administrative expenses		13,851	13,491	13,659
Advertising fund expense (Note B)		2,506	0
Total costs and expenses		73,873	77,101	69,976
Income from operations		27,976	27,100	26,280
Gain on sale of property and equipment		11,177
Interest expense		(10,792)	(13,591)	(14,665)
Loss on debt extinguishment (Note K)			(8,872)
Impairment charge – long-lived assets (Note B)		0	(790)	0
Interest income		840	166	104
Other income, net		209	99	85
Income before provision for income taxes		29,410	4,112	11,804
Provision for income taxes		7,917	1,482	4,319
Net income		$ 21,493	$ 2,630	$ 7,485
Weighted average shares used in computing income per share:
Basic (in shares)		4,187,000	4,181,000	4,172,000
Diluted (in shares)		4,220,000	4,221,000	4,206,000
Income per share:
Basic (in dollars per share)		$ 5.13	$ 0.63	$ 1.79
Diluted (in dollars per share)		5.09	0.62	1.78
Dividends declared per share (in dollars per share)		$ 1	$ 5
Product [Member]
REVENUES
Revenues		$ 71,561	$ 76,708	$ 70,820
License [Member]
REVENUES
Revenues		23,615	23,020	20,368
Franchise Fees and Royalties [Member]
REVENUES
Revenues		4,171	4,473	5,068
Advertising Fund Revenue [Member]
REVENUES
Revenues	[1]	$ 2,502
[1]	Prior to adoption of Topic 606, inflows into the National Advertising Fund were not considered revenue.

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' (Deficit) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Total
Balance (in shares) at Mar. 27, 2016	9,274,066			5,096,757
Balance at Mar. 27, 2016	$ 93,000	$ 60,950,000	$ (57,348,000)	$ (76,031,000)	$ (72,336,000)
Shares issued in connection with share-based compensation plans (in shares)	29,804
Shares issued in connection with share-based compensation plans		44,000			44,000
Withholding tax on net share settlement of share-based compensation plans		(994,000)			(994,000)
Repurchase of common stock (in shares)				30,616
Repurchase of common stock				$ (1,272,000)	(1,272,000)
Share-based compensation		582,000			582,000
Net income			7,485,000		7,485,000
Balance (in shares) at Mar. 26, 2017	9,303,870			5,127,373
Balance at Mar. 26, 2017	$ 93,000	60,582,000	(49,863,000)	$ (77,303,000)	(66,491,000)
Shares issued in connection with share-based compensation plans (in shares)	8,052
Shares issued in connection with share-based compensation plans
Withholding tax on net share settlement of share-based compensation plans		(157,000)			(157,000)
Share-based compensation		398,000			398,000
Net income			2,630,000		2,630,000
Dividends on common stock			(20,948,000)		$ (20,948,000)
Balance (in shares) at Mar. 25, 2018	9,311,922			5,127,373	4,184,549
Balance at Mar. 25, 2018	$ 93,000	60,823,000	(68,181,000)	$ (77,303,000)	$ (84,568,000)
Cumulative effect of the adoption of ASC606			(2,004,000)		(2,004,000)
Shares issued in connection with share-based compensation plans (in shares)	24,416
Shares issued in connection with share-based compensation plans		134,000			134,000
Withholding tax on net share settlement of share-based compensation plans		(174,000)			$ (174,000)
Repurchase of common stock (in shares)				14,390	14,390
Repurchase of common stock				$ (1,000,000)	$ (1,000,000)
Share-based compensation		162,000			162,000
Net income			21,493,000		21,493,000
Dividends on common stock			(4,187,000)		$ (4,187,000)
Balance (in shares) at Mar. 31, 2019	9,336,338			5,141,763	4,194,575
Balance at Mar. 31, 2019	$ 93,000	$ 60,945,000	$ (52,879,000)	$ (78,303,000)	$ (70,144,000)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017
Cash flows from operating activities:
Net income	$ 21,493,000	$ 2,630,000	$ 7,485,000
Adjustments to reconcile net income to net cash provided by operating activities
Loss on debt extinguishment		8,872,000
Depreciation and amortization	1,212,000	1,352,000	1,297,000
Gain on sale of property and equipment	(11,177,000)
Amortization of debt issuance costs	691,000	1,069,000	1,209,000
Share-based compensation expense	162,000	398,000	582,000
Income tax benefit on stock option exercises	310,000	173,000	659,000
Provision for doubtful accounts	100,000	34,000	53,000
Impairment charge – long lived assets	0	790,000	0
Deferred income taxes	86,000	(512,000)	101,000
Changes in operating assets and liabilities:
Accounts and other receivables, net	229,000	(1,588,000)	(280,000)
Inventories	(151,000)	195,000	108,000
Prepaid expenses and other current assets	1,866,000	(1,780,000)	250,000
Other assets	(172,000)	5,000	(189,000)
Accounts payable, accrued expenses and other current liabilities	(3,367,000)	7,091,000	(673,000)
Deferred franchise fees	(161,000)	95,000	(39,000)
Other liabilities	35,000	38,000	(151,000)
Net cash provided by operating activities	11,156,000	18,862,000	10,412,000
Cash flows from investing activities:
Proceeds from disposal of property and equipment	12,775,000	13,000
Purchase of property and equipment	(447,000)	(563,000)	(1,128,000)
Net cash provided by (used in) investing activities	12,328,000	(550,000)	(1,128,000)
Cash flows from financing activities:
Proceeds from issuance of long-term debt		150,000,000
Cash payments for extinguishment of debt		(135,000,000)
Premium paid on extinguishment of debt		(6,750,000)
Debt issuance costs		(4,908,000)
Dividends paid to stockholders	(4,337,000)	(21,073,000)	(375,000)
Repurchase of treasury stock	(1,000,000)		(1,272,000)
Proceeds from the exercise of stock options	134,000	0	44,000
Payments of withholding tax on net share settlement of share-based compensation plans	(174,000)	(157,000)	(994,000)
Net cash (used in) financing activities	(5,377,000)	(17,888,000)	(2,597,000)
Net increase in cash and cash equivalents	18,107,000	424,000	6,687,000
Cash and cash equivalents, beginning of year	57,339,000	56,915,000	50,228,000
Cash and cash equivalents, end of year	75,446,000	57,339,000	56,915,000
Cash paid during the year for:
Interest	9,938,000	9,038,000	13,500,000
Income taxes	$ 6,284,000	$ 3,584,000	$ 4,049,000
Noncash financing activity:
Dividends declared per share (in dollars per share)	$ 1	$ 5

Note A - Description and Origin

Note A - Description and Origination of Business	12 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE A - DESCRIPTION AND ORGANIZATION OF BUSINESS Nathan’s Famous, Inc. and subsidiaries (collectively the “Company” or “Nathan’s”) has historically operated or franchised a chain of retail fast food restaurants featuring the “Nathan’s World Famous Beef Hot Dog”, crinkle-cut French-fried potatoes and a variety of other menu offerings. Nathan’s has also established a Branded Product Program, which enables foodservice retailers to sell select Nathan’s proprietary products outside of the realm of a traditional franchise relationship. Nathan’s also licenses the manufacture and sale of “Nathan’s Famous” packaged hot dogs, crinkle-cut French fries and a number of other products to a variety of third At March 31, 2019, four 255 22 14

Note B - Summary of Significant

Note B - Summary of Significant Accounting Policies	12 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following significant accounting policies have been applied in the preparation of the consolidated financial statements: 1. The consolidated financial statements include the accounts of the Company and all of its wholly-owned subsidiaries. All significant inter-company balances and transactions have been eliminated in consolidation. 2. The Company’s fiscal year ends on the last Sunday in March, 52 53 March 31, 2019 53 March 25, 2018 March 26, 2017 52 3. We have reclassified $238 March 25, 2018 606 March 31, 2019. no 4 . Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates made by management in preparing the consolidated financial statements include revenue recognition, the allowance for doubtful accounts, valuation of stock-based compensation, accounting for income taxes, and the valuation of goodwill, intangible assets and other long-lived assets. 5 . Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with an original maturity of three Cash equivalents at March 31, 2019 $20,000. not March 25, 2018. 6 . Inventories Inventories, which are stated at the lower of cost or net realizable value, consist primarily of food items and supplies. Cost is determined using the first first 7 . Property and Equipment Property and equipment are stated at cost less accumulated depreciation and amortization. Major improvements are capitalized and minor replacements, maintenance and repairs are charged to expense as incurred. Depreciation and amortization are calculated on the straight-line basis over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of the estimated useful life or the lease term of the related asset. The estimated useful lives are as follows: Building and improvements (years) 5 – 25 Machinery, equipment, furniture and fixtures (years) 3 – 15 Leasehold improvements (years) 5 – 20 8 . Goodwill and Intangible Asset s Goodwill and intangible assets consist of (i) goodwill of $95 1987; $1,353 The Company’s goodwill and intangible assets are deemed to have indefinite lives and, accordingly, are not may may not March 31, 2019 March 25, 2018, no 9 . Lon g-lived Assets Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value may not Each reporting period, management reviews the carrying value of its investments based upon the financial information provided by the investment’s management and considers whether indicators of an other-than-temporary impairment exists. If an impairment indicator exists, management evaluates the fair value of its investment to determine if an, other-than-temporary impairment in value has occurred. We are required to recognize an impairment on the investment if such impairment is considered to be other-than-temporary. Impairment losses are recorded on long-lived assets on a restaurant-by-restaurant basis whenever impairment factors are determined to be present. The Company tests the recoverability of its long-lived assets with finite useful lives whenever events or changes in circumstances indicate that the carrying value of the asset may not may March 25, 2018, $790 one No March 31, 2019 March 26, 2017. 10 . Fair Value of Financial Instruments Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). The fair value hierarchy, as outlined in the applicable accounting guidance, is based on inputs to valuation techniques that are used to measure fair value that are either observable or unobservable. Observable inputs reflect assumptions market participants would use in pricing an asset or liability based on market data obtained from independent sources while unobservable inputs reflect a reporting entity’s pricing based upon their own market assumptions. The fair value hierarchy consists of the following three ● Level 1 ● Level 2 ● Level 3 The use of observable market inputs (quoted market prices) when measuring fair value and, specifically, the use of Level 1 may At March 31, 2019 March 25, 2018, not The Company’s long-term debt had a face value of $150,000 March 31, 2019 $145,688 March 31, 2019. 2. The carrying amounts of cash and cash equivalents, accounts receivable and accounts payable approximate fair value due to the short-term maturity of the instruments. The majority of the Company’s non-financial assets and liabilities are not 3 11 . Start-up Costs Pre-opening and similar restaurant costs are expensed as incurred. 12. From 2014 2017, 606” 606 March 31, 2019. 12, 13, 14, 15 16 606 606 17 1 3 . Revenue Recognition - Branded Product Program The Company recognizes sales from the Branded Product Program and certain products sold from the Branded Menu Program upon delivery to Nathan’s customers via third The timing and amount of revenue recognized related to sales made by our Branded Product Program was not 606. 1 4 . Revenue Recognition - Company-owned Restaurants Sales by Company-owned restaurants, which are typically paid in cash or credit card by the customer, are recognized at the point of sale. Sales are presented net of sales tax. The timing and amount of revenue recognized related to our Company-owned restaurant sales was not 606. 15. The Company earns revenue from royalties on the licensing of the use of its intellectual property in connection with certain products produced and sold by outside vendors. The use of the Company’s intellectual property must be approved by the Company prior to each specific application to ensure proper quality and a consistent image. Revenue from license royalties is generally based on a percentage of sales, subject to certain annual minimum royalties, recognized on a monthly basis when it is earned and deemed collectible. The timing and amount of revenue recognized related to our license royalties was not 606. 1 6 . Revenue Recognition - Franchising Operations In connection with its franchising operations, the Company receives initial franchise fees, international development fees, royalties, and in certain cases, revenue from sub-leasing restaurant properties to franchisees. Under Legacy GAAP, franchise fees, which are non-refundable, were recognized as income when substantially all services to be performed by Nathan’s and conditions relating to the sale of the franchise were performed or satisfied, which generally occurred when the franchise restaurant commenced operations. The following services are typically provided by the Company prior to the opening of a franchised restaurant. ● Approval of all site selections to be developed. ● Provision of architectural plans suitable for restaurants to be developed. ● Assistance in establishing building design specifications, reviewing construction compliance and equipping the restaurant. ● Provision of appropriate menus to coordinate with the restaurant design and locations to be developed. ● Provision of management training for the new franchisee and selected staff. ● Assistance with the initial operations of restaurants being developed. Under the adoption of Topic 606, not March 26, 2018, Under Legacy GAAP, international development fees were recognized, net of direct expenses, upon the opening of the first 606, not March 26, 2018, The following is a summary of franchise openings and closings for the Nathan’s franchise restaurant system for the fiscal years ended March 31, 2019, March 25, 2018 March 26, 2017: March 31, March 25, March 26, 201 9 2018 2017 Franchised restaurants operating at the beginning of the period 276 279 259 New franchised restaurants opened during the period 13 40 53 Franchised restaurants closed during the period (34 ) (43 ) (33 ) Franchised restaurants operating at the end of the period 255 276 279 The Company recognizes franchise royalties on a monthly basis, which are generally based upon a percentage of sales made by the Company’s franchisees, when they are earned and deemed collectible. The Company recognizes royalty revenue from its Branded Menu Program directly from the sale of Nathan’s products by its primary distributor or directly from the manufacturers. Franchise fees and royalties that are subsequently deemed to be not 17 . Revenue Recognition – National Advertising Fund The Company maintains a national advertising fund (the “Advertising Fund”) established to collect and administer funds contributed for use in advertising and promotional programs for Company-owned and franchised restaurants. Under Legacy GAAP, the revenues, expenses and cash flows of the Advertising Fund were reported on the Company’s Consolidated Balance Sheets and not Under the adoption of Topic 606, While this treatment impacts the gross amount of reported advertising fund revenue and related expenses, the impact is expected to approximately offset the increase to both revenue and expense, with minimal impact to income from operations or net income because the Company attempts to manage the Advertising Fund to breakeven over the course of the fiscal year. However, any surplus or deficit in the Advertising Fund will impact income from operations and net income. 18. Under the adoption of Topic 606, March 26, 2018 $2,004, not Impacts on Consolidated Financial Statements The following tables summarize the impact of adopting Topic 606 Adjustments As Reported Franchise Fees Balance Sheet Reclassi- fications Balances Without Adoption Condensed Consolidated Balance Sheet March 31, 2019 Deferred income taxes 343 (731 ) 388 - Total assets 94,306 (731 ) 388 93,963 Accrued expenses and other current liabilities 9,384 (190 ) - 9,194 Deferred franchise fees 318 (378 ) 369 309 Total current liabilities 14,924 (568 ) 369 14,725 Deferred income taxes - - 388 388 Deferred franchise fees 2,687 (2,140 ) (369 ) 178 Total liabilities 164,450 (2,708 ) 388 162,130 (Accumulated deficit) (52,879 ) 1,977 - (50,902 ) Stockholders’ equity before treasury stock 8,159 1,977 - 10,136 Total stockholders’ (deficit) (70,144 ) 1,977 - (68,167 ) Total liabilities and stockholders’ (deficit) 94,306 (731 ) 388 93,963 Adjustments As Reported Franchise Fees Advertising F und Balances Without Adoption Condensed Consolidated Statement of Earnings Year ended March 31, 2019 Franchise fees and royalties 4,171 (217 ) - 3,954 Advertising fund revenue 2,502 - (2,502 ) - Total revenues 101,849 (217 ) (2,502 ) 99,130 General and administrative expenses 13,851 (162 ) - 13,689 Advertising fund expense 2,506 - (2,506 ) - Total costs and expenses 73,873 (162 ) (2,506 ) 71,205 Income from operations 27,976 (55 ) 4 27,925 Income before provision for income taxes 29,410 (55 ) 4 29,359 Provision for income taxes 7,917 (24 ) - 7,893 Net income 21,493 (27 ) - 21,466 Adjustments As Reported Franchise Fees Advertising Fund Balances Without Adoption Condensed Consolidated Statement of Cash Flows Year e nded March 31, 2019 Cash flows from operating activities: Net income 21,493 (27 ) - 21,466 Changes in operating assets and liabilities: Accounts payable, accrued expenses and other Current liabilities (3,367 ) (190 ) - (3,557 ) Deferred franchise fees (161 ) 217 - 56 Net cash provided by operating activities 11,156 - - 11,156 Net cash provided by investing activities 12,328 - - 12,328 Net cash (used in) financing activities (5,377 ) - - (5,377 ) Net increase in cash and cash equivalents 18,107 - - 18,107 Contract balances The following table provides information about receivables and contract liabilities (Deferred franchise fees) from contracts with customers (in thousands): March 31, 2019 Deferred franchise fees (a) $ 3,005 (a) Deferred franchise fees of $318 $2,687 Significant changes in Deferred franchise fees are as follows: Fifty-three Weeks Ended March 31, 2019 Deferred franchise fees at beginning of period (a) $ 3,139 Additions to deferred revenue 371 Revenue recognized during the period (505 ) Deferred franchise fees at end of period $ 3,005 (a) Includes the cumulative effect of adopting Topic 606 $2,735, Anticipated Future Recognition of Deferred Franchise Fees The following table reflects the estimated franchise fees to be recognized in the future related to performance obligations that are unsatisfied at the end of the period: Estimate for fiscal year 2020 318 2021 309 2022 299 2023 262 2024 248 Thereafter 1,569 Total $ 3,005 We have applied the optional exemption, as provided for under Topic 606, not 1 9 . Business Concentrations and Geographical Information At March 31, 2019 March 25, 2018 not The Company’s accounts receivable consist principally of receivables from franchisees for royalties and advertising contributions, from sales under the Branded Product Program, and from royalties from retail licensees. At March 31, 2019, four 19%, 18%, 17% 13%, March 25, 2018, three 41%, 20% 8%, 14%, 19% 12% March 31, 2019, March 25, 2018 March 26, 2017, 22%, 21% 20% March 31, 2019, March 25, 2018 March 26, 2017, The Company’s primary supplier of hot dogs represented 92%, 92% 91% March 31, 2019, March 25, 2018 March 26, 2017, 5%, 4% 5% March 31, 2019, March 25, 2018 March 26, 2017, The Company’s revenues for the fiscal years ended March 31, 2019, March 25, 2018 March 26, 2017 March 31, 2019 March 25, 2018 March 26, 2017 Domestic (United States) $ 97,871 $ 97,661 $ 90,070 Non-domestic 3,978 6,540 6,186 $ 101,849 $ 104,201 $ 96,256 The Company’s sales for the fiscal years ended March 31, 2019, March 25, 2018 March 26, 2017 March 31, 2019 March 25, 2018 March 26, 2017 Branded Products $ 57,960 $ 62,623 $ 55,960 Company-owned restaurants 13,601 14,085 14,646 Other - - 214 Total sales $ 71,561 $ 76,708 $ 70,820 License royalties $ 23,615 $ 23,020 $ 20,368 Royalties 3,666 4,138 4,290 Franchise fees 505 335 778 Total franchise fees and royalties 4,171 4,473 5,068 Advertising fund revenue (A) 2,502 - - Total revenues $ 101,849 104,201 96,256 (A) Prior to adoption of Topic 606, not 20. Advertising The Company administers an advertising fund on behalf of its restaurant system to coordinate the marketing efforts of the Company. Under this arrangement, the Company collects and disburses fees paid by manufacturers, franchisees and Company-owned stores for national and regional advertising, promotional and public relations programs. Contributions to the advertising fund are based on specified percentages of net sales, generally ranging up to 2%. $107, $117 $182, March 31, 2019, March 25, 2018 March 26, 2017, 21 . Stock-Based Compensation At March 31, 2019, one L.2. The cost of all share-based payments, including grants of restricted stock and stock options, is recognized in the financial statements based on their fair values measured at the grant date, or the date of any later modification, over the requisite service period. The Company recognizes compensation cost for unvested stock awards on a straight-line basis over the requisite vesting period. 22 . Classification of Operating Expenses Cost of sales consists of the following: o The cost of food and other products sold by Company-operated restaurants, through the Branded Product Program and through other distribution channels. o The cost of labor and associated costs of in-store restaurant management and crew. o The cost of paper products used in Company-operated restaurants. o Other direct costs such as fulfillment, commissions, freight and samples. Restaurant operating expenses consist of the following: o Occupancy costs of Company-operated restaurants. o Utility costs of Company-operated restaurants. o Repair and maintenance expenses of Company-operated restaurant facilities. o Marketing and advertising expenses done locally and contributions to advertising funds for Company-operated restaurants. o Insurance costs directly related to Company-operated restaurants. 23 . Income Taxes The Company’s current provision for income taxes is based upon its estimated taxable income in each of the jurisdictions in which it operates, after considering the impact on taxable income of temporary differences resulting from different treatment of items for tax and financial reporting purposes and income tax benefits from share-based payments. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and any operating loss or tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the year in which those temporary differences are expected to be recovered or settled. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in those periods in which temporary differences become deductible. Should management determine that it is more likely than not not Uncertain Tax Positions The Company has recorded liabilities for underpayment of income taxes and related interest and penalties for uncertain tax positions based on the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. The Company may not fifty See Note I for a further discussion of our income taxes. 2 4 . Adoption of Other New Accounting Standard s In January 2017, ● A business is an integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing a return in the form of dividends, lower costs, or other economic benefits directly to investors or other owners, members, or participants. ● To be capable of being conducted and managed for the purposes described above, an integrated set of activities and assets requires two The guidance was effective for the Company beginning in the quarter ending June 24, 2018 not 25 . New Accounting Standard s Not In February 2016, 2016 02, 842 January 2018, 2018 01, Leases (Topic 842 842 2016 02. not 842 not 840. July 2018, 2018 10, Codification Improvements to Topic 842 2018 11, Leases (Topic 842 December 15, 2018, The new guidance will take effect at the beginning of Nathan’s first April 1, 2019) March 29, 2020. 12 April 1, 2019. The new guidance also provides several practical expedients and policies that companies may not 12 not not not $8,500, $7,800 $700 not In June 2016, December 15, 2019. first June 2020) March 28, 2021. In January 2017, second not December 15, 2019. first June 2020) March 28, 2021. not The Company does not not

Note C - Income Per Share

Note C - Income Per Share	12 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
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 fiscal years ended March 31, 2019, March 25, 2018 March 26, 2017, Net Income Shares Net income per share 2019 2018 2017 2019 2018 2017 2019 2018 2017 Basic EPS Basic calculation $ 21,493 $ 2,630 $ 7,485 4,187,000 4,181,000 4,172,000 $ 5.13 $ 0.63 $ 1.79 Effect of dilutive employee stock options - - - 33,000 40,000 34,000 (.04 ) (.01 ) (.01 ) Diluted EPS Diluted calculation $ 21,493 $ 2,630 $ 7,485 4,220,000 4,221,000 4,206,000 $ 5.09 $ 0.62 $ 1.78 Options to purchase 10,000 March 31, 2019 not

Note D - Accounts and Other Rec

Note D - Accounts and Other Receivables, Net	12 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	NO TE D - ACCOUNTS AND OTHER RECEIVABLES, NET Accounts and other receivables, net, consist of the following: March 31 , March 25, 201 9 2018 Branded product sales $ 7,432 $ 7,604 Franchise and license royalties 2,661 2,767 Other 665 599 10,758 10,970 Less: allowance for doubtful accounts 585 468 Accounts and other receivables, net $ 10,173 $ 10,502 Accounts receivable are due within 30 not not 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 uncollectible 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 fiscal years ended March 31, 2019, March 25, 2018 March 26, 2017 March 31, 2019 March 25, 2018 March 26, 2017 Beginning balance $ 468 $ 457 $ 471 Reclassification to conform with Topic 606 77 - Bad debt expense 100 34 53 Accounts written off (60 ) (23 ) (67 ) Ending balance $ 585 $ 468 $ 457

Note E - Prepaid Expenses and O

Note E - Prepaid Expenses and Other Current Assets	12 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Other Current Assets [Text Block]	NOTE E – PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses and other current assets consist of the following: March 31, March 25, 2019 2018 Income taxes $ 106 $ 1,624 Insurance 244 266 Other 657 983 Total prepaid expenses and other current assets $ 1,007 $ 2,873

Note F - Sales of Real Estate

Note F - Sales of Real Estate	12 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	NOTE F – SALE S OF REAL ESTATE Prior to the end of fiscal 2018, $12,250. $610 March 25, 2018. On October 23, 2018, $11,445, $10,854, $33, On August 9, 2018, $1,330, $323, $17,

Note G - Property and Equipment

Note G - Property and Equipment, Net	12 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE G - PROPERTY AND EQUIPMENT, NET Property and equipment consists of the following: March 31, March 25, 2019 2018 Land $ 123 $ 835 Building and improvements 1,452 2,035 Machinery, equipment, furniture and fixtures 5,422 5,450 Leasehold improvements 6,481 6,578 Construction-in-progress 22 8 Total property and equipment 13,500 14,906 Less: accumulated depreciation and amortization 8,611 8,264 Property and equipment, net $ 4,889 $ 6,642

Note H - Accrued Expenses, Othe

Note H - Accrued Expenses, Other Current Liabilities and Other Liabilities	12 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	NOTE H Accrued expenses and other current liabilities consist of the following: March 31, March 25, 2019 2018 Payroll and other benefits $ 3,150 $ 2,733 Accrued rebates 770 1,541 Rent and occupancy costs 113 200 Deferred revenue 807 780 Construction costs 58 68 Interest 4,111 3,948 Professional fees 146 157 Sales, use and other taxes 27 80 Dividend payable - 150 Deposit payable - 1,201 Other 202 390 Total accrued expenses and other current liabilities $ 9,384 $ 11,248 Other liabilities consist of the following: March 31, March 25, 2019 2018 Reserve for uncertain tax positions (Note I) 496 467 Deferred rental liability 670 677 Other 224 211 Total other liabilities $ 1,390 $ 1,355

Note I - Income Taxes

Note I - Income Taxes	12 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE I - INCOME TAXES The income tax provision consists of the following for the fiscal years ended March 31, 2019, March 25, 2018 March 26, 2017: March 31 , 201 9 March 25, 2018 March 26, 2017 Federal Current $ 5,385 $ 1,077 $ 3,024 Deferred 43 (474 ) 79 Total Federal income tax 5,428 603 3,103 State and local Current 2,447 917 1,195 Deferred 42 (38 ) 21 Total State and local income tax 2,489 879 1,216 Total provision for income taxes $ 7,917 $ 1,482 $ 4,319 On December 22, 2017, 35 21 January 1, 2018 30 $1.0 not The income tax provisions for the years ended March 31, 2019 March 25, 2018 26.9% 36.0%, 21% 31% During the fiscal year ended March 25, 2018, No. 118 No. 118" 740, $245 6.0 March 25, 2018. No. 118, March 25, 2018 March 31, 2019, $99 0.3 The total income tax provision for the fiscal years ended March 31, 2019, March 25, 2018 March 26, 2017 21%, 31% 34%, March 31 , 201 9 March 25, 2018 March 26, 2017 Computed tax expense $ 6,176 $ 1,275 $ 4,013 State and local income taxes, net of Federal income tax benefit 1,875 506 797 Change in uncertain tax positions, net 86 98 (11 ) Nondeductible meals and entertainment and other (66 ) 21 61 Nondeductible compensation 57 - 118 Tax reform act 99 (245 ) - Tax benefit share based payments (310 ) (173 ) (659 ) Total provision for income taxes $ 7,917 $ 1,482 $ 4,319 The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented below: March 31 , March 25, 201 9 2018 Deferred tax assets Accrued expenses $ 387 $ 310 Allowance for doubtful accounts 58 40 Deferred revenue 955 291 Deferred stock compensation 70 166 Excess of straight line over actual rent 162 194 Investment - 123 Other 85 97 Total deferred tax assets $ 1,717 $ 1,221 Deferred tax liabilities Deductible prepaid expense 210 280 Depreciation expense 783 882 Amortization 381 361 Total deferred tax liabilities 1,374 1,523 Net deferred tax asset (liability) $ 343 $ (302 ) A valuation allowance is provided when it is more likely than not not not The following is a tabular reconciliation of the total amounts of unrecognized tax benefits, excluding interest and penalties, for the fiscal years ended March 31, 2019, March 25, 2018 March 26, 2017. March 31, 2019 March 25, 2018 March 26, 2017 Unrecognized tax benefits, beginning of year $ 263 $ 167 $ 208 Decreases of tax positions taken in prior years (8 ) (2 ) (31 ) Increases based on tax positions taken in current year 46 98 41 Settlements of tax positions taken in prior years (48 ) - (51 ) Unrecognized tax benefits, end of year $ 253 $ 263 $ 167 The amount of unrecognized tax benefits at March 31, 2019, March 25, 2018 March 26, 2017 $253, $263 $167, March 31, 2019 March 25, 2018, $245 $214, March 31, 2019, March 25, 2018 March 26, 2017 $31, $31 $29, March 29, 2020, $11 , no In January 2018, April 2014 March 2017. not 2019. The ultimate benefit of the Tax Act on Nathan’s is unclear as the lower annual tax rate could be outweighed by deduction limitations and other provisions included in further guidance and regulations. The earliest tax years’ that are subject to examination by taxing authorities by major jurisdictions are as follows: Jurisdiction Fiscal Year Federal 2016 New York State 2016 New York City 2016 New Jersey 2015 California 2015

Note J - Segment Information

Note J - Segment Information	12 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	NOTE J – SEGMENT IN FORMATION Nathan’s considers itself to be a brand marketer of the Nathan’s Famous signature products to the foodservice industry pursuant to its various business structures. Nathan’s sells its products directly to consumers through its restaurant operations segment consisting of Company-operated and franchised restaurants, to distributors that resell our products to the foodservice industry through the Branded Product Program (“BPP”) and by third not Branded Product Program Product licensing Restaurant operations Revenues from operating segments are from transactions with unaffiliated third not Income from operations attributable to Corporate consists principally of administrative expenses not Gain on sale of property and equipment, loss on debt extinguishment, interest expense, interest income, impairment charge and other income, net are managed centrally at the corporate level, and, accordingly, such items are not Corporate assets consist primarily of cash and cash equivalents, and long-lived assets. Operating segment information is as follows: Fifty-T hree weeks ended Fifty-Two weeks ended Fifty-Two weeks ended March 31 , 201 9 March 25, 2018 March 26, 2017 Revenues Branded Product Program $ 57,960 $ 62,623 $ 56,174 Product licensing 23,615 23,020 20,368 Restaurant operations 17,772 18,558 19,714 Corporate (1) 2,502 - - Total revenues $ 101,849 $ 104,201 $ 96,256 Income from operations Branded Product Program $ 10,302 $ 9,469 $ 10,257 Product licensing 23,433 22,838 20,186 Restaurant operations 2,398 2,730 4,101 Corporate (8,157 ) (7,937 ) (8,264 ) Income from operations $ 27,976 $ 27,100 $ 26,280 Gain on sale of property and equipment $ 11,177 $ - $ - Interest expense (10,792 ) (13,591 ) (14,665 ) Loss on debt extinguishment (Note K) - (8,872 ) - Impairment charge – long lived assets (Note B) - (790 ) - Interest income 840 166 104 Other income, net 209 99 85 Income before provision for income taxes $ 29,410 $ 4,112 $ 11,804 Total assets Branded Product Program $ 8,334 $ 8,174 $ 7,113 Product licensing 2,127 2,269 2,003 Restaurant operations 6,411 7,537 8,740 Corporate 77,434 62,111 60,269 Total assets $ 94,306 $ 80,091 $ 78,125 Depreciation & amortization expense Branded Product Program $ 312 $ 298 $ 316 Restaurant operations 657 786 762 Corporate 243 268 219 Total depreciation & amortization expense $ 1,212 $ 1,352 $ 1,297 ( 1 Represents advertising fund revenue

Note K - Long-term Debt

Note K - Long-term Debt	12 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE K – LONG-TERM DEBT Long-term debt consists of the following: March 31 , March 25, 201 9 2018 6.625% Senior Secured Notes due 2025 $ 150,000 $ 150,000 Less: unamortized debt issuance costs (4,551 ) (5,242 ) Long-term debt, net $ 145,449 $ 144,758 On November 1, 2017, $150,000 6.625% 2025 "2025 144A 1933, 2025 November 1, 2017 2025 $135,000 10.000% 2020 2020 $5.00 $5.00 November 16, 2017. The Company performed the required evaluation of the refinancing and determined that a portion of the Redemption of the 2020 $8,872 March 25, 2018 2020 The 2025 6.625% May 1 st November 1 st $4,969 May 1, 2018 November 1, 2018. May 1, 2019, first 2020. The 2025 no November 1, 2025. The terms and conditions of the 2025 not There are no 2025 March 31, 2019, 2025 The Indenture contains certain covenants limiting the Company’s ability and the ability of its restricted subsidiaries (as defined in the Indenture) to, subject to certain exceptions and qualifications: (i) incur additional indebtedness; (ii) pay dividends or make other distributions on, redeem or repurchase, capital stock; (iii) make investments or other restricted payments; (iv) create or incur certain liens; (v) incur restrictions on the payment of dividends or other distributions from its restricted subsidiaries; (vi) enter into certain transactions with affiliates; (vii) sell assets; or (viii) effect a consolidation or merger. Certain Restricted Payments which may may Fixed Charge Coverage Ratio 2.0 1.0 may may may Priority Secured Leverage Ratio 0.40 1.00 Secured Leverage Ratio 3.75 1.00 2025 The Indenture also contains customary events of default, including, among other things, failure to pay interest, failure to comply with agreements related to the Indenture, failure to pay at maturity or acceleration of other indebtedness, failure to pay certain judgments, and certain events of insolvency or bankruptcy. Generally, if any event of default occurs, the Trustee or the holders of at least 25% 2025 may 2025 2025 The 2025 pari passu not not 2025 2025 Pursuant to the terms of a collateral trust agreement, the liens securing the 2025 The 2025 ● senior in right of payment to all of the Company and the guarantors’ future subordinated indebtedness; ● effectively senior to all unsecured senior indebtedness to the extent of the value of the collateral securing the 2025 ● pari passu ● effectively junior to any future credit facility to the extent of the value of the collateral securing any future credit facility and the 2025 ● effectively junior to any of the Company and the guarantors’ existing and future indebtedness that is secured by assets other than the collateral securing the 2025 ● structurally subordinated to the indebtedness of any of the Company’s current and future subsidiaries that do not 2025 The Company may 2025 November 1, 2020, 100% 2025 1% 2025 2025 November 1, 2020 2025 November 1, 2020 ( 50 2025 Prior to November 1, 2020, 35% 2025 106.625% 2025 On or after November 1, 2020, may 2025 YEAR PERCENTAGE On or after November 1, 2020 and prior to November 1, 2021 103.313 % On or after November 1, 2021 and prior to November 1, 2022 101.656 % On or after November 1, 2022 100.000 % In certain circumstances involving a change of control, the Company will be required to make an offer to repurchase all or, at the holder’s option, any part, of each holder’s 2025 101% 2025 If the Company sells certain collateralized assets and does not 2025 100% The 2025 may 144A 2025

Note L - Stockholders' Equity,

Note L - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans	12 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	NOTE L – STOCKHOLDERS’ EQUITY, STOCK PLANS AND OTHER EMPLOYEE BENEFIT PLANS 1. Dividend s On May 31, 2018, $1.00 $0.25 March 31, 2019, four $0.25 $4,187. $150 Effective June 14, 2019, first $0.35 2020 June 28, 2019 June 24, 2019. On November 1, 2017, $5.00 December 22, 2017 $20,923 January 4, 2018 $25 $25 March 31, 2019. On March 10, 2015, $25.00 March 20, 2015 $115,100 March 27, 2015 $1,000 March 31, 2019 Our ability to pay future dividends is limited by the terms of the Indenture with US Bank National Association, as trustee and collateral trustee. In addition to the terms of the Indenture, the declaration and payment of any cash dividends in the future are subject to final determination of the Board and will be dependent upon our earnings and financial requirements. 2. Stock Incentive Plans On September 14, 2010, 2010 “2010 150,000 2010 not July 19, 2010 ( 171,000 July 19, 2010 100,000 On September 13, 2012, 2010 250,000 2010 may 2010 3.2 1 March 31, 2019, 208,584 187,933 may 2010 In general, options granted under the Company’s stock incentive plans have terms of five ten three five During the fiscal year ended March 31, 2019, 10,000 $89.90 five three September 12, 2019. The weighted-average option fair values, as determined using the Black-Scholes option valuation model, and the assumptions used to estimate these values for stock options granted during the year ended March 31, 2019 Weighted-average option fair values $ 25.6314 Expected life (years) 4.5 Interest rate 2.87 % Volatility 32.57 % Dividend Yield 1.11 % The expected dividend yield is based on historical and projected yields for regular dividends. The Company estimates expected volatility based primarily on historical monthly price changes of the Company’s stock equal to the expected life of the option. The risk free interest rate is based on the U.S. Treasury yield in effect at the time of the grant. The expected option term is the number of years the Company estimates the options will be outstanding prior to exercise based on expected employment termination behavior. During the fiscal year ended March 31, 2019, 1,000 $89.90 three three $90 three 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: March 31, 2019 March 25, 2018 March 26, 2017 Stock options $ 102 $ 150 $ 150 Restricted stock 60 248 432 $ 162 $ 398 $ 582 The tax benefit on stock-based compensation expense was $44, $144 $213 March 31, 2019, March 25, 2018 March 26, 2017, March 31, 2019, $285 twenty-nine In connection with the Company’s special cash dividend, paid on January 4, 2018, December 22, 2017, 2010 “2010 68,498 $33.438 December 22, 2017, 64,384 $35.58 December 20, 2017, $83.20 $78.20 $5.00 No In connection with the Company’s special cash dividend, paid on March 27, 2015, March 20, 2015, 2010 75,745 $35.58 March 29, 2015, 50,000 $53.89. March 27, 2015 $73.56 $48.56 $25.00 No A summary of the status of the Company’s stock options at March 31, 2019, March 25, 2018 March 26, 2017 2019 2018 2017 Weighted- Weighted- Weighted- Average Average Average Exercise Exercise Exercise Shares Price Shares Price Shares Price Options outstanding – beginning of year 68,498 $ 33.438 75,745 $ 35.58 124,030 $ 26.29 Granted 10,000 89.90 - - - - Replacement options issued (A) - - 68,498 $ 33.44 - - Expired - - - - - - Cancellation of outstanding options (A) - - (64,384 ) $ 35.58 - - Exercised (36,264 ) 33.438 (11,361 ) 35.58 (48,285 ) 11.72 Options outstanding - end of year 42,234 $ 46.807 68,498 $ 33.438 75,745 $ 35.58 Options exercisable - end of year 32,234 $ 33.438 48,348 $ 33.438 37,873 $ 35.58 Exercise prices of outstanding options at March 31, 2019 ranged from $33.438 to $89.90. (A) – Represents the effects on outstanding options after giving to the replacement options issued in connection with the Company’s special dividend to the shareholders of record on December 22, 2017. During the fiscal years ended March 31, 2019, March 25, 2018 March 26, 2017, 36,264, 11,361 48,285 $134, 0 $44, March 31, 2019, March 25, 2018 March 26, 2017 $1,488, $379 $1,555, The following table summarizes information about outstanding stock options at March 31, 2019: Weighted- Weighted- Average Average Aggregate Exercise Remaining Intrinsic Shares Price Contractual Life Value Options outstanding at March 31, 2019 42,234 $ 46.807 1.32 $ 1,127 Options exercisable at March 31, 2019 32,234 $ 33.438 0.35 $ 1,127 Exercise prices range from $33.438 to $89.90 Restricted stock: Transactions with respect to restricted stock for the fiscal year ended March 31, 2019 Weighted- Average Grant-date Fair value Shares Per share Unvested restricted stock at March 25, 2018 5,000 $ 49.80 Granted 1,000 $ 89.90 Vested (5,000 ) $ (49.80 ) Unvested restricted stock at March 31, 2019 1,000 $ 89.90 The aggregate fair value of restricted stock vested during the fiscal years ended March 31, 2019, March 25, 2018 March 26, 2017 $434, $321 $736, 3 . Common Stock Purchase Rights On June 5, 2013, “2013 June 17, 2013 The 2013 2013 2013 2013 15% $100.00 “2013 2013 one 2013 2013 On June 14, 2018, 2013 September 30, 2018, 2013 4. Stock Repurchase Program s During the period from October 2001 March 31, 2019, 5,141,763 $78,303 During the year-ended March 31, 2019, 14,390 $1,000 sixth In 2016, sixth 1,200,000 March 31, 2019, 954,132 $30,641 sixth March 31, 2019, 245,868 sixth not may no 5 . Employment Agreements Effective January 1, 2007, In connection with the foregoing, the Company entered into an employment agreement with each of Messrs. Lorber (as amended, the “Lorber Employment Agreement”) and Gatoff (as amended, the “Gatoff Employment Agreement”). Under the terms of the Lorber Employment Agreement, Mr. Lorber would serve as Executive Chairman of the Board from January 1, 2007 December 31, 2012, November 1, 2012, December 31, 2017 $600 50,000 not December 6, 2017, December 31, 2017 December 31, 2022 $1,000 three $200 no 15 not 50 The Lorber Employment Agreement provides Mr. Lorber with the right to participate in employment benefits offered to other Nathan’s executives. During and after the contract term, Mr. Lorber is subject to certain confidentiality, non-solicitation and non-competition provisions in favor of the Company. In the event that Mr. Lorber’s employment is terminated without cause, he is entitled to receive his salary and bonus for the remainder of the contract term. The Lorber Employment Agreement further provides that in the event there is a change in control, as defined in the agreement, Mr. Lorber has the option, exercisable within one three 2.99 In the event of termination due to Mr. Lorber’s death or disability, he is entitled to receive an amount equal to his salary and annual bonuses for a three three Under the terms of the Gatoff Employment Agreement, Mr. Gatoff initially served as Chief Executive Officer from January 1, 2007 December 31, 2008, one no 180 December 31, 2020, no Pursuant to the agreement, Mr. Gatoff will receive a base salary, currently $500 June 1, 2016, 2018 September 12, 2018. one June 4, 2013, 25,000 $49.80 $1,245 five On June 10, 2015, August 7, 2015 one $16.3 $289 56,933 $.01 $40.28 June 10, 2015. Effective August 4, 2016, August 10, 2017, December 31, 2017. one 1 $8.1 Effective December 31, 2017, no The Company and one May 31, 2007 $136 three Each employment agreement terminates upon death or voluntary termination by the respective employee or may 30 6 . Defined Contribution and Union Pension Plans The Company has a defined contribution retirement plan under Section 401 21, one may 20% $.25 3% March 31, 2019, March 25, 2018 March 26, 2017 $42, $40 $41, The Company participates in a noncontributory, multi-employer, defined benefit pension plan (the “Union Plan”) covering substantially all of the Company’s union-represented employees. The risks of participating in the Union Plan are different from a single-employer plan in the following aspects: (a) assets contributed to the Union Plan by one may may may $378 December 31, 2018. no March 31, 2019 not $7, $12 $10 March 31, 2019, March 25, 2018 March 26, 2017, 7. The Company provides, on a contributory basis, medical benefits to active employees. The Company does not

Note M - Commitments and Contin

Note M - Commitments and Contingencies	12 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE M - COMMITMENTS AND CONTINGENCIES 1. Commitments The Company’s operations are principally conducted in leased premises. The leases generally have initial terms ranging from 5 20 5 20 Revenue from sub-leasing properties is recognized in income as the revenue is earned and deemed collectible. Sub-lease rental income is presented net of associated lease costs in the accompanying consolidated Statements of Earnings. As of March 31, 2019, Lease Sublease Net lease commitments income commitments 2020 $ 1,404 $ 267 $ 1,137 2021 1,319 245 1,074 2022 1,572 247 1,325 2023 1,596 175 1,421 2024 1,545 169 1,376 Thereafter 6,120 521 5,599 $ 13,556 $ 1,624 $ 11,932 Aggregate rental expense, net of sublease income, under all current leases amounted to $1,579, $1,591 $1,566 $1,287, $1,304 $1,278 March 31, 2019, March 25, 2018 March 26, 2017, $298, $287 $288 March 31, 2019, March 25, 2018 March 26, 2017, $267, $274 $272 March 31, 2019, March 25, 2018 March 26, 2017, Contingent rental payments on building leases are typically made based on the percentage of gross sales of the individual restaurants that exceed predetermined levels. The percentage of gross sales to be paid and related gross sales level vary by unit. Contingent rental expense, which is inclusive of common area maintenance charges, was approximately $480, $478 $457 March 31, 2019, March 25, 2018 March 26, 2017, At March 31, 2019, one April 2027 2. Legal Proceeding s 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 3. Guaran ty On February 27, 2017, 10 one 5 24 first three $217 not not 12

Note N - Related Party Transact

Note N - Related Party Transactions	12 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE N - RELATED PARTY TRANSACTIONS A subsidiary of a firm to which the Company’s Executive Chairman of the Board is the President and Chief Executive Officer, received ordinary and customary real estate brokerage commissions aggregating approximately $72 March 31, 2019. A firm to which the Company’s Executive Chairman of the Board is as an investor (and, prior to January 2012, $37, $36 $26 March 31, 2019, March 25, 2018 March 26, 2017,

Note P - Quarterly Financial In

Note P - Quarterly Financial Information (Unaudited)	12 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Quarterly Financial Information [Text Block]	NOTE P - QUARTERLY FINANCIAL INFORMATION (UNAUDITED) First Quarter Second Quarter Third Quarter Fourth Quarter (a) Fiscal Year 201 9 Total revenues $ 30,168 $ 29,330 $ 20,222 $ 22,129 Gross profit (b) 5,025 6,413 3,744 3,600 Income from operations 9,087 8,480 4,896 5,513 Net income 4,795 4,484 9,722 2,492 Per share information Net income per share Basic (c) $ 1.15 $ 1.07 $ 2.32 $ .60 Diluted (c) $ 1.13 $ 1.06 $ 2.30 $ .59 Shares used in computation of net income per share Basic (c) 4,185,000 4,188,000 4,187,000 4,187,000 Diluted (c) 4,226,000 4,231,000 4,221,000 4,202,000 First Quarter Second Quarter Third Quarter Fourth Quarter Fiscal Year 2018 Total revenues $ 30,803 $ 31,471 $ 22,021 $ 19,906 Gross profit (b) 4,820 6,486 4,168 2,482 Income from operations 8,450 8,734 5,370 4,546 Net income (loss) 2,922 3,120 (3,779 ) 367 Per share information Net income (loss) per share Basic (c) $ .70 $ .75 $ (.90 ) $ .09 Diluted (c) $ .69 $ .74 $ (.90 ) $ .09 Shares used in computation of net income (loss) per share Basic (c) 4,177,000 4,179,000 4,185,000 4,185,000 Diluted (c) 4,215,000 4,212,000 4,185,000 4,228,000 (a) The fourth 2019 14 13 (b) Gross profit represents the difference between sales and cost of sales. (c) The sum of the quarters may not

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS March 31, 2019, March 25, 2018 March 26, 2017 (in thousands) COL. A COL. B COL. C COL. D COL. E Description Balance at beginning of period Additions charged to costs and expenses Additions charged to other accounts Deductions Balance at end of period Fifty-t hree weeks ended March 31 , 201 9 Allowance for doubtful accounts - accounts receivable $ 468 $ 100 $ 77 (b) $ (60 )(a) $ 585 Fifty-two weeks ended March 25, 2018 Allowance for doubtful accounts - accounts receivable $ 457 $ 34 $ - $ (23 )(a) $ 468 Fifty-two weeks ended March 26, 2017 Allowance for doubtful accounts - accounts receivable $ 471 $ 53 $ - $ (67 )(a) $ 457 (a) Uncollectible amounts written off. (b) Reclassification to conform with Topic 606.

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	1. The consolidated financial statements include the accounts of the Company and all of its wholly-owned subsidiaries. All significant inter-company balances and transactions have been eliminated in consolidation.
Fiscal Period, Policy [Policy Text Block]	2. The Company’s fiscal year ends on the last Sunday in March, 52 53 March 31, 2019 53 March 25, 2018 March 26, 2017 52
Reclassification, Policy [Policy Text Block]	3. We have reclassified $238 March 25, 2018 606 March 31, 2019. no
Use of Estimates, Policy [Policy Text Block]	4 . Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates made by management in preparing the consolidated financial statements include revenue recognition, the allowance for doubtful accounts, valuation of stock-based compensation, accounting for income taxes, and the valuation of goodwill, intangible assets and other long-lived assets.
Cash and Cash Equivalents, Policy [Policy Text Block]	5 . Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with an original maturity of three Cash equivalents at March 31, 2019 $20,000. not March 25, 2018.
Inventory, Policy [Policy Text Block]	6 . Inventories Inventories, which are stated at the lower of cost or net realizable value, consist primarily of food items and supplies. Cost is determined using the first first
Property, Plant and Equipment, Policy [Policy Text Block]	7 . Property and Equipment Property and equipment are stated at cost less accumulated depreciation and amortization. Major improvements are capitalized and minor replacements, maintenance and repairs are charged to expense as incurred. Depreciation and amortization are calculated on the straight-line basis over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of the estimated useful life or the lease term of the related asset. The estimated useful lives are as follows: Building and improvements (years) 5 – 25 Machinery, equipment, furniture and fixtures (years) 3 – 15 Leasehold improvements (years) 5 – 20
Goodwill and Intangible Assets, Policy [Policy Text Block]	8 . Goodwill and Intangible Asset s Goodwill and intangible assets consist of (i) goodwill of $95 1987; $1,353 The Company’s goodwill and intangible assets are deemed to have indefinite lives and, accordingly, are not may may not March 31, 2019 March 25, 2018, no
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	9 . Lon g-lived Assets Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value may not Each reporting period, management reviews the carrying value of its investments based upon the financial information provided by the investment’s management and considers whether indicators of an other-than-temporary impairment exists. If an impairment indicator exists, management evaluates the fair value of its investment to determine if an, other-than-temporary impairment in value has occurred. We are required to recognize an impairment on the investment if such impairment is considered to be other-than-temporary. Impairment losses are recorded on long-lived assets on a restaurant-by-restaurant basis whenever impairment factors are determined to be present. The Company tests the recoverability of its long-lived assets with finite useful lives whenever events or changes in circumstances indicate that the carrying value of the asset may not may March 25, 2018, $790 one No March 31, 2019 March 26, 2017.
Fair Value of Financial Instruments, Policy [Policy Text Block]	10 . Fair Value of Financial Instruments Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). The fair value hierarchy, as outlined in the applicable accounting guidance, is based on inputs to valuation techniques that are used to measure fair value that are either observable or unobservable. Observable inputs reflect assumptions market participants would use in pricing an asset or liability based on market data obtained from independent sources while unobservable inputs reflect a reporting entity’s pricing based upon their own market assumptions. The fair value hierarchy consists of the following three ● Level 1 ● Level 2 ● Level 3 The use of observable market inputs (quoted market prices) when measuring fair value and, specifically, the use of Level 1 may At March 31, 2019 March 25, 2018, not The Company’s long-term debt had a face value of $150,000 March 31, 2019 $145,688 March 31, 2019. 2. The carrying amounts of cash and cash equivalents, accounts receivable and accounts payable approximate fair value due to the short-term maturity of the instruments. The majority of the Company’s non-financial assets and liabilities are not 3
Start-up Activities, Cost Policy [Policy Text Block]	11 . Start-up Costs Pre-opening and similar restaurant costs are expensed as incurred.
Revenue from Contract with Customer [Policy Text Block]	12. From 2014 2017, 606” 606 March 31, 2019. 12, 13, 14, 15 16 606 606 17 1 3 . Revenue Recognition - Branded Product Program The Company recognizes sales from the Branded Product Program and certain products sold from the Branded Menu Program upon delivery to Nathan’s customers via third The timing and amount of revenue recognized related to sales made by our Branded Product Program was not 606. 1 4 . Revenue Recognition - Company-owned Restaurants Sales by Company-owned restaurants, which are typically paid in cash or credit card by the customer, are recognized at the point of sale. Sales are presented net of sales tax. The timing and amount of revenue recognized related to our Company-owned restaurant sales was not 606. 15. The Company earns revenue from royalties on the licensing of the use of its intellectual property in connection with certain products produced and sold by outside vendors. The use of the Company’s intellectual property must be approved by the Company prior to each specific application to ensure proper quality and a consistent image. Revenue from license royalties is generally based on a percentage of sales, subject to certain annual minimum royalties, recognized on a monthly basis when it is earned and deemed collectible. The timing and amount of revenue recognized related to our license royalties was not 606. 1 6 . Revenue Recognition - Franchising Operations In connection with its franchising operations, the Company receives initial franchise fees, international development fees, royalties, and in certain cases, revenue from sub-leasing restaurant properties to franchisees. Under Legacy GAAP, franchise fees, which are non-refundable, were recognized as income when substantially all services to be performed by Nathan’s and conditions relating to the sale of the franchise were performed or satisfied, which generally occurred when the franchise restaurant commenced operations. The following services are typically provided by the Company prior to the opening of a franchised restaurant. ● Approval of all site selections to be developed. ● Provision of architectural plans suitable for restaurants to be developed. ● Assistance in establishing building design specifications, reviewing construction compliance and equipping the restaurant. ● Provision of appropriate menus to coordinate with the restaurant design and locations to be developed. ● Provision of management training for the new franchisee and selected staff. ● Assistance with the initial operations of restaurants being developed. Under the adoption of Topic 606, not March 26, 2018, Under Legacy GAAP, international development fees were recognized, net of direct expenses, upon the opening of the first 606, not March 26, 2018, The following is a summary of franchise openings and closings for the Nathan’s franchise restaurant system for the fiscal years ended March 31, 2019, March 25, 2018 March 26, 2017: March 31, March 25, March 26, 201 9 2018 2017 Franchised restaurants operating at the beginning of the period 276 279 259 New franchised restaurants opened during the period 13 40 53 Franchised restaurants closed during the period (34 ) (43 ) (33 ) Franchised restaurants operating at the end of the period 255 276 279 The Company recognizes franchise royalties on a monthly basis, which are generally based upon a percentage of sales made by the Company’s franchisees, when they are earned and deemed collectible. The Company recognizes royalty revenue from its Branded Menu Program directly from the sale of Nathan’s products by its primary distributor or directly from the manufacturers. Franchise fees and royalties that are subsequently deemed to be not 17 . Revenue Recognition – National Advertising Fund The Company maintains a national advertising fund (the “Advertising Fund”) established to collect and administer funds contributed for use in advertising and promotional programs for Company-owned and franchised restaurants. Under Legacy GAAP, the revenues, expenses and cash flows of the Advertising Fund were reported on the Company’s Consolidated Balance Sheets and not Under the adoption of Topic 606, While this treatment impacts the gross amount of reported advertising fund revenue and related expenses, the impact is expected to approximately offset the increase to both revenue and expense, with minimal impact to income from operations or net income because the Company attempts to manage the Advertising Fund to breakeven over the course of the fiscal year. However, any surplus or deficit in the Advertising Fund will impact income from operations and net income. 18. Under the adoption of Topic 606, March 26, 2018 $2,004, not Impacts on Consolidated Financial Statements The following tables summarize the impact of adopting Topic 606 Adjustments As Reported Franchise Fees Balance Sheet Reclassi- fications Balances Without Adoption Condensed Consolidated Balance Sheet March 31, 2019 Deferred income taxes 343 (731 ) 388 - Total assets 94,306 (731 ) 388 93,963 Accrued expenses and other current liabilities 9,384 (190 ) - 9,194 Deferred franchise fees 318 (378 ) 369 309 Total current liabilities 14,924 (568 ) 369 14,725 Deferred income taxes - - 388 388 Deferred franchise fees 2,687 (2,140 ) (369 ) 178 Total liabilities 164,450 (2,708 ) 388 162,130 (Accumulated deficit) (52,879 ) 1,977 - (50,902 ) Stockholders’ equity before treasury stock 8,159 1,977 - 10,136 Total stockholders’ (deficit) (70,144 ) 1,977 - (68,167 ) Total liabilities and stockholders’ (deficit) 94,306 (731 ) 388 93,963 Adjustments As Reported Franchise Fees Advertising F und Balances Without Adoption Condensed Consolidated Statement of Earnings Year ended March 31, 2019 Franchise fees and royalties 4,171 (217 ) - 3,954 Advertising fund revenue 2,502 - (2,502 ) - Total revenues 101,849 (217 ) (2,502 ) 99,130 General and administrative expenses 13,851 (162 ) - 13,689 Advertising fund expense 2,506 - (2,506 ) - Total costs and expenses 73,873 (162 ) (2,506 ) 71,205 Income from operations 27,976 (55 ) 4 27,925 Income before provision for income taxes 29,410 (55 ) 4 29,359 Provision for income taxes 7,917 (24 ) - 7,893 Net income 21,493 (27 ) - 21,466 Adjustments As Reported Franchise Fees Advertising Fund Balances Without Adoption Condensed Consolidated Statement of Cash Flows Year e nded March 31, 2019 Cash flows from operating activities: Net income 21,493 (27 ) - 21,466 Changes in operating assets and liabilities: Accounts payable, accrued expenses and other Current liabilities (3,367 ) (190 ) - (3,557 ) Deferred franchise fees (161 ) 217 - 56 Net cash provided by operating activities 11,156 - - 11,156 Net cash provided by investing activities 12,328 - - 12,328 Net cash (used in) financing activities (5,377 ) - - (5,377 ) Net increase in cash and cash equivalents 18,107 - - 18,107 Contract balances The following table provides information about receivables and contract liabilities (Deferred franchise fees) from contracts with customers (in thousands): March 31, 2019 Deferred franchise fees (a) $ 3,005 (a) Deferred franchise fees of $318 $2,687 Significant changes in Deferred franchise fees are as follows: Fifty-three Weeks Ended March 31, 2019 Deferred franchise fees at beginning of period (a) $ 3,139 Additions to deferred revenue 371 Revenue recognized during the period (505 ) Deferred franchise fees at end of period $ 3,005 (a) Includes the cumulative effect of adopting Topic 606 $2,735, Anticipated Future Recognition of Deferred Franchise Fees The following table reflects the estimated franchise fees to be recognized in the future related to performance obligations that are unsatisfied at the end of the period: Estimate for fiscal year 2020 318 2021 309 2022 299 2023 262 2024 248 Thereafter 1,569 Total $ 3,005 We have applied the optional exemption, as provided for under Topic 606, not
Concentration Risk, Credit Risk, Policy [Policy Text Block]	1 9 . Business Concentrations and Geographical Information At March 31, 2019 March 25, 2018 not The Company’s accounts receivable consist principally of receivables from franchisees for royalties and advertising contributions, from sales under the Branded Product Program, and from royalties from retail licensees. At March 31, 2019, four 19%, 18%, 17% 13%, March 25, 2018, three 41%, 20% 8%, 14%, 19% 12% March 31, 2019, March 25, 2018 March 26, 2017, 22%, 21% 20% March 31, 2019, March 25, 2018 March 26, 2017, The Company’s primary supplier of hot dogs represented 92%, 92% 91% March 31, 2019, March 25, 2018 March 26, 2017, 5%, 4% 5% March 31, 2019, March 25, 2018 March 26, 2017, The Company’s revenues for the fiscal years ended March 31, 2019, March 25, 2018 March 26, 2017 March 31, 2019 March 25, 2018 March 26, 2017 Domestic (United States) $ 97,871 $ 97,661 $ 90,070 Non-domestic 3,978 6,540 6,186 $ 101,849 $ 104,201 $ 96,256 The Company’s sales for the fiscal years ended March 31, 2019, March 25, 2018 March 26, 2017 March 31, 2019 March 25, 2018 March 26, 2017 Branded Products $ 57,960 $ 62,623 $ 55,960 Company-owned restaurants 13,601 14,085 14,646 Other - - 214 Total sales $ 71,561 $ 76,708 $ 70,820 License royalties $ 23,615 $ 23,020 $ 20,368 Royalties 3,666 4,138 4,290 Franchise fees 505 335 778 Total franchise fees and royalties 4,171 4,473 5,068 Advertising fund revenue (A) 2,502 - - Total revenues $ 101,849 104,201 96,256 (A) Prior to adoption of Topic 606, not
Advertising Cost [Policy Text Block]	20. Advertising The Company administers an advertising fund on behalf of its restaurant system to coordinate the marketing efforts of the Company. Under this arrangement, the Company collects and disburses fees paid by manufacturers, franchisees and Company-owned stores for national and regional advertising, promotional and public relations programs. Contributions to the advertising fund are based on specified percentages of net sales, generally ranging up to 2%. $107, $117 $182, March 31, 2019, March 25, 2018 March 26, 2017,
Share-based Payment Arrangement [Policy Text Block]	21 . Stock-Based Compensation At March 31, 2019, one L.2. The cost of all share-based payments, including grants of restricted stock and stock options, is recognized in the financial statements based on their fair values measured at the grant date, or the date of any later modification, over the requisite service period. The Company recognizes compensation cost for unvested stock awards on a straight-line basis over the requisite vesting period.
Cost of Goods and Service [Policy Text Block]	22 . Classification of Operating Expenses Cost of sales consists of the following: o The cost of food and other products sold by Company-operated restaurants, through the Branded Product Program and through other distribution channels. o The cost of labor and associated costs of in-store restaurant management and crew. o The cost of paper products used in Company-operated restaurants. o Other direct costs such as fulfillment, commissions, freight and samples. Restaurant operating expenses consist of the following: o Occupancy costs of Company-operated restaurants. o Utility costs of Company-operated restaurants. o Repair and maintenance expenses of Company-operated restaurant facilities. o Marketing and advertising expenses done locally and contributions to advertising funds for Company-operated restaurants. o Insurance costs directly related to Company-operated restaurants.
Income Tax, Policy [Policy Text Block]	23 . Income Taxes The Company’s current provision for income taxes is based upon its estimated taxable income in each of the jurisdictions in which it operates, after considering the impact on taxable income of temporary differences resulting from different treatment of items for tax and financial reporting purposes and income tax benefits from share-based payments. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and any operating loss or tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the year in which those temporary differences are expected to be recovered or settled. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in those periods in which temporary differences become deductible. Should management determine that it is more likely than not not Uncertain Tax Positions The Company has recorded liabilities for underpayment of income taxes and related interest and penalties for uncertain tax positions based on the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. The Company may not fifty See Note I for a further discussion of our income taxes.
New Accounting Pronouncements, Policy [Policy Text Block]	2 4 . Adoption of Other New Accounting Standard s In January 2017, ● A business is an integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing a return in the form of dividends, lower costs, or other economic benefits directly to investors or other owners, members, or participants. ● To be capable of being conducted and managed for the purposes described above, an integrated set of activities and assets requires two The guidance was effective for the Company beginning in the quarter ending June 24, 2018 not 25 . New Accounting Standard s Not In February 2016, 2016 02, 842 January 2018, 2018 01, Leases (Topic 842 842 2016 02. not 842 not 840. July 2018, 2018 10, Codification Improvements to Topic 842 2018 11, Leases (Topic 842 December 15, 2018, The new guidance will take effect at the beginning of Nathan’s first April 1, 2019) March 29, 2020. 12 April 1, 2019. The new guidance also provides several practical expedients and policies that companies may not 12 not not not $8,500, $7,800 $700 not In June 2016, December 15, 2019. first June 2020) March 28, 2021. In January 2017, second not December 15, 2019. first June 2020) March 28, 2021. not The Company does not not

Note B - Summary of Significa_2

Note B - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Mar. 31, 2019
Notes Tables
Property, Plant and Equipment [Table Text Block]	Building and improvements (years) 5 – 25 Machinery, equipment, furniture and fixtures (years) 3 – 15 Leasehold improvements (years) 5 – 20
Schedule of Franchisor Disclosure [Table Text Block]	March 31, March 25, March 26, 201 9 2018 2017 Franchised restaurants operating at the beginning of the period 276 279 259 New franchised restaurants opened during the period 13 40 53 Franchised restaurants closed during the period (34 ) (43 ) (33 ) Franchised restaurants operating at the end of the period 255 276 279
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	Adjustments As Reported Franchise Fees Balance Sheet Reclassi- fications Balances Without Adoption Condensed Consolidated Balance Sheet March 31, 2019 Deferred income taxes 343 (731 ) 388 - Total assets 94,306 (731 ) 388 93,963 Accrued expenses and other current liabilities 9,384 (190 ) - 9,194 Deferred franchise fees 318 (378 ) 369 309 Total current liabilities 14,924 (568 ) 369 14,725 Deferred income taxes - - 388 388 Deferred franchise fees 2,687 (2,140 ) (369 ) 178 Total liabilities 164,450 (2,708 ) 388 162,130 (Accumulated deficit) (52,879 ) 1,977 - (50,902 ) Stockholders’ equity before treasury stock 8,159 1,977 - 10,136 Total stockholders’ (deficit) (70,144 ) 1,977 - (68,167 ) Total liabilities and stockholders’ (deficit) 94,306 (731 ) 388 93,963 Adjustments As Reported Franchise Fees Advertising F und Balances Without Adoption Condensed Consolidated Statement of Earnings Year ended March 31, 2019 Franchise fees and royalties 4,171 (217 ) - 3,954 Advertising fund revenue 2,502 - (2,502 ) - Total revenues 101,849 (217 ) (2,502 ) 99,130 General and administrative expenses 13,851 (162 ) - 13,689 Advertising fund expense 2,506 - (2,506 ) - Total costs and expenses 73,873 (162 ) (2,506 ) 71,205 Income from operations 27,976 (55 ) 4 27,925 Income before provision for income taxes 29,410 (55 ) 4 29,359 Provision for income taxes 7,917 (24 ) - 7,893 Net income 21,493 (27 ) - 21,466 Adjustments As Reported Franchise Fees Advertising Fund Balances Without Adoption Condensed Consolidated Statement of Cash Flows Year e nded March 31, 2019 Cash flows from operating activities: Net income 21,493 (27 ) - 21,466 Changes in operating assets and liabilities: Accounts payable, accrued expenses and other Current liabilities (3,367 ) (190 ) - (3,557 ) Deferred franchise fees (161 ) 217 - 56 Net cash provided by operating activities 11,156 - - 11,156 Net cash provided by investing activities 12,328 - - 12,328 Net cash (used in) financing activities (5,377 ) - - (5,377 ) Net increase in cash and cash equivalents 18,107 - - 18,107
Contract with Customer, Asset and Liability [Table Text Block]	March 31, 2019 Deferred franchise fees (a) $ 3,005
Contract with Customer, Deferred Franchise Fees [Table Text Block]	Fifty-three Weeks Ended March 31, 2019 Deferred franchise fees at beginning of period (a) $ 3,139 Additions to deferred revenue 371 Revenue recognized during the period (505 ) Deferred franchise fees at end of period $ 3,005
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Table Text Block]	Estimate for fiscal year 2020 318 2021 309 2022 299 2023 262 2024 248 Thereafter 1,569 Total $ 3,005
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	March 31, 2019 March 25, 2018 March 26, 2017 Domestic (United States) $ 97,871 $ 97,661 $ 90,070 Non-domestic 3,978 6,540 6,186 $ 101,849 $ 104,201 $ 96,256
Disaggregation of Revenue [Table Text Block]	March 31, 2019 March 25, 2018 March 26, 2017 Branded Products $ 57,960 $ 62,623 $ 55,960 Company-owned restaurants 13,601 14,085 14,646 Other - - 214 Total sales $ 71,561 $ 76,708 $ 70,820 License royalties $ 23,615 $ 23,020 $ 20,368 Royalties 3,666 4,138 4,290 Franchise fees 505 335 778 Total franchise fees and royalties 4,171 4,473 5,068 Advertising fund revenue (A) 2,502 - - Total revenues $ 101,849 104,201 96,256

Note C - Income Per Share (Tabl

Note C - Income Per Share (Tables)	12 Months Ended
	Mar. 31, 2019
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Net Income Shares Net income per share 2019 2018 2017 2019 2018 2017 2019 2018 2017 Basic EPS Basic calculation $ 21,493 $ 2,630 $ 7,485 4,187,000 4,181,000 4,172,000 $ 5.13 $ 0.63 $ 1.79 Effect of dilutive employee stock options - - - 33,000 40,000 34,000 (.04 ) (.01 ) (.01 ) Diluted EPS Diluted calculation $ 21,493 $ 2,630 $ 7,485 4,220,000 4,221,000 4,206,000 $ 5.09 $ 0.62 $ 1.78

Note D - Accounts and Other R_2

Note D - Accounts and Other Receivables, Net (Tables)	12 Months Ended
	Mar. 31, 2019
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	March 31 , March 25, 201 9 2018 Branded product sales $ 7,432 $ 7,604 Franchise and license royalties 2,661 2,767 Other 665 599 10,758 10,970 Less: allowance for doubtful accounts 585 468 Accounts and other receivables, net $ 10,173 $ 10,502
Financing Receivable, Current, Allowance for Credit Loss [Table Text Block]	March 31, 2019 March 25, 2018 March 26, 2017 Beginning balance $ 468 $ 457 $ 471 Reclassification to conform with Topic 606 77 - Bad debt expense 100 34 53 Accounts written off (60 ) (23 ) (67 ) Ending balance $ 585 $ 468 $ 457

Note E - Prepaid Expenses and_2

Note E - Prepaid Expenses and Other Current Assets (Tables)	12 Months Ended
	Mar. 31, 2019
Notes Tables
Schedule of Other Current Assets [Table Text Block]	March 31, March 25, 2019 2018 Income taxes $ 106 $ 1,624 Insurance 244 266 Other 657 983 Total prepaid expenses and other current assets $ 1,007 $ 2,873

Note G - Property and Equipme_2

Note G - Property and Equipment, Net (Tables)	12 Months Ended
	Mar. 31, 2019
Notes Tables
Schedule of Property, Plant, and Equipment, Carrying Value [Table Text Block]	March 31, March 25, 2019 2018 Land $ 123 $ 835 Building and improvements 1,452 2,035 Machinery, equipment, furniture and fixtures 5,422 5,450 Leasehold improvements 6,481 6,578 Construction-in-progress 22 8 Total property and equipment 13,500 14,906 Less: accumulated depreciation and amortization 8,611 8,264 Property and equipment, net $ 4,889 $ 6,642

Note H - Accrued Expenses, Ot_2

Note H - Accrued Expenses, Other Current Liabilities and Other Liabilities (Tables)	12 Months Ended
	Mar. 31, 2019
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	March 31, March 25, 2019 2018 Payroll and other benefits $ 3,150 $ 2,733 Accrued rebates 770 1,541 Rent and occupancy costs 113 200 Deferred revenue 807 780 Construction costs 58 68 Interest 4,111 3,948 Professional fees 146 157 Sales, use and other taxes 27 80 Dividend payable - 150 Deposit payable - 1,201 Other 202 390 Total accrued expenses and other current liabilities $ 9,384 $ 11,248
Schedule of Other Assets and Other Liabilities [Table Text Block]	March 31, March 25, 2019 2018 Reserve for uncertain tax positions (Note I) 496 467 Deferred rental liability 670 677 Other 224 211 Total other liabilities $ 1,390 $ 1,355

Note I - Income Taxes (Tables)

Note I - Income Taxes (Tables)	12 Months Ended
	Mar. 31, 2019
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	March 31 , 201 9 March 25, 2018 March 26, 2017 Federal Current $ 5,385 $ 1,077 $ 3,024 Deferred 43 (474 ) 79 Total Federal income tax 5,428 603 3,103 State and local Current 2,447 917 1,195 Deferred 42 (38 ) 21 Total State and local income tax 2,489 879 1,216 Total provision for income taxes $ 7,917 $ 1,482 $ 4,319
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	March 31 , 201 9 March 25, 2018 March 26, 2017 Computed tax expense $ 6,176 $ 1,275 $ 4,013 State and local income taxes, net of Federal income tax benefit 1,875 506 797 Change in uncertain tax positions, net 86 98 (11 ) Nondeductible meals and entertainment and other (66 ) 21 61 Nondeductible compensation 57 - 118 Tax reform act 99 (245 ) - Tax benefit share based payments (310 ) (173 ) (659 ) Total provision for income taxes $ 7,917 $ 1,482 $ 4,319
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	March 31 , March 25, 201 9 2018 Deferred tax assets Accrued expenses $ 387 $ 310 Allowance for doubtful accounts 58 40 Deferred revenue 955 291 Deferred stock compensation 70 166 Excess of straight line over actual rent 162 194 Investment - 123 Other 85 97 Total deferred tax assets $ 1,717 $ 1,221 Deferred tax liabilities Deductible prepaid expense 210 280 Depreciation expense 783 882 Amortization 381 361 Total deferred tax liabilities 1,374 1,523 Net deferred tax asset (liability) $ 343 $ (302 )
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	March 31, 2019 March 25, 2018 March 26, 2017 Unrecognized tax benefits, beginning of year $ 263 $ 167 $ 208 Decreases of tax positions taken in prior years (8 ) (2 ) (31 ) Increases based on tax positions taken in current year 46 98 41 Settlements of tax positions taken in prior years (48 ) - (51 ) Unrecognized tax benefits, end of year $ 253 $ 263 $ 167

Note J - Segment Information (T

Note J - Segment Information (Tables)	12 Months Ended
	Mar. 31, 2019
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Fifty-T hree weeks ended Fifty-Two weeks ended Fifty-Two weeks ended March 31 , 201 9 March 25, 2018 March 26, 2017 Revenues Branded Product Program $ 57,960 $ 62,623 $ 56,174 Product licensing 23,615 23,020 20,368 Restaurant operations 17,772 18,558 19,714 Corporate (1) 2,502 - - Total revenues $ 101,849 $ 104,201 $ 96,256 Income from operations Branded Product Program $ 10,302 $ 9,469 $ 10,257 Product licensing 23,433 22,838 20,186 Restaurant operations 2,398 2,730 4,101 Corporate (8,157 ) (7,937 ) (8,264 ) Income from operations $ 27,976 $ 27,100 $ 26,280 Gain on sale of property and equipment $ 11,177 $ - $ - Interest expense (10,792 ) (13,591 ) (14,665 ) Loss on debt extinguishment (Note K) - (8,872 ) - Impairment charge – long lived assets (Note B) - (790 ) - Interest income 840 166 104 Other income, net 209 99 85 Income before provision for income taxes $ 29,410 $ 4,112 $ 11,804 Total assets Branded Product Program $ 8,334 $ 8,174 $ 7,113 Product licensing 2,127 2,269 2,003 Restaurant operations 6,411 7,537 8,740 Corporate 77,434 62,111 60,269 Total assets $ 94,306 $ 80,091 $ 78,125 Depreciation & amortization expense Branded Product Program $ 312 $ 298 $ 316 Restaurant operations 657 786 762 Corporate 243 268 219 Total depreciation & amortization expense $ 1,212 $ 1,352 $ 1,297

Note K - Long-term Debt (Tables

Note K - Long-term Debt (Tables)	12 Months Ended
	Mar. 31, 2019
Notes Tables
Schedule of Debt [Table Text Block]	March 31 , March 25, 201 9 2018 6.625% Senior Secured Notes due 2025 $ 150,000 $ 150,000 Less: unamortized debt issuance costs (4,551 ) (5,242 ) Long-term debt, net $ 145,449 $ 144,758
Debt Instrument Redemption [Table Text Block]	YEAR PERCENTAGE On or after November 1, 2020 and prior to November 1, 2021 103.313 % On or after November 1, 2021 and prior to November 1, 2022 101.656 % On or after November 1, 2022 100.000 %

Note L - Stockholders' Equity_2

Note L - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans (Tables)	12 Months Ended
	Mar. 31, 2019
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Weighted-average option fair values $ 25.6314 Expected life (years) 4.5 Interest rate 2.87 % Volatility 32.57 % Dividend Yield 1.11 %
Share-based Payment Arrangement, Cost by Plan [Table Text Block]	March 31, 2019 March 25, 2018 March 26, 2017 Stock options $ 102 $ 150 $ 150 Restricted stock 60 248 432 $ 162 $ 398 $ 582
Share-based Payment Arrangement, Option, Activity [Table Text Block]	2019 2018 2017 Weighted- Weighted- Weighted- Average Average Average Exercise Exercise Exercise Shares Price Shares Price Shares Price Options outstanding – beginning of year 68,498 $ 33.438 75,745 $ 35.58 124,030 $ 26.29 Granted 10,000 89.90 - - - - Replacement options issued (A) - - 68,498 $ 33.44 - - Expired - - - - - - Cancellation of outstanding options (A) - - (64,384 ) $ 35.58 - - Exercised (36,264 ) 33.438 (11,361 ) 35.58 (48,285 ) 11.72 Options outstanding - end of year 42,234 $ 46.807 68,498 $ 33.438 75,745 $ 35.58 Options exercisable - end of year 32,234 $ 33.438 48,348 $ 33.438 37,873 $ 35.58 Exercise prices of outstanding options at March 31, 2019 ranged from $33.438 to $89.90.
Share-based Payment Arrangement, Activity [Table Text Block]	Weighted- Weighted- Average Average Aggregate Exercise Remaining Intrinsic Shares Price Contractual Life Value Options outstanding at March 31, 2019 42,234 $ 46.807 1.32 $ 1,127 Options exercisable at March 31, 2019 32,234 $ 33.438 0.35 $ 1,127 Exercise prices range from $33.438 to $89.90
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	Weighted- Average Grant-date Fair value Shares Per share Unvested restricted stock at March 25, 2018 5,000 $ 49.80 Granted 1,000 $ 89.90 Vested (5,000 ) $ (49.80 ) Unvested restricted stock at March 31, 2019 1,000 $ 89.90

Note M - Commitments and Cont_2

Note M - Commitments and Contingencies (Tables)	12 Months Ended
	Mar. 31, 2019
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Lease Sublease Net lease commitments income commitments 2020 $ 1,404 $ 267 $ 1,137 2021 1,319 245 1,074 2022 1,572 247 1,325 2023 1,596 175 1,421 2024 1,545 169 1,376 Thereafter 6,120 521 5,599 $ 13,556 $ 1,624 $ 11,932

Note P - Quarterly Financial _2

Note P - Quarterly Financial Information (Unaudited) (Tables)	12 Months Ended
	Mar. 31, 2019
Notes Tables
Quarterly Financial Information [Table Text Block]	First Quarter Second Quarter Third Quarter Fourth Quarter (a) Fiscal Year 201 9 Total revenues $ 30,168 $ 29,330 $ 20,222 $ 22,129 Gross profit (b) 5,025 6,413 3,744 3,600 Income from operations 9,087 8,480 4,896 5,513 Net income 4,795 4,484 9,722 2,492 Per share information Net income per share Basic (c) $ 1.15 $ 1.07 $ 2.32 $ .60 Diluted (c) $ 1.13 $ 1.06 $ 2.30 $ .59 Shares used in computation of net income per share Basic (c) 4,185,000 4,188,000 4,187,000 4,187,000 Diluted (c) 4,226,000 4,231,000 4,221,000 4,202,000 First Quarter Second Quarter Third Quarter Fourth Quarter Fiscal Year 2018 Total revenues $ 30,803 $ 31,471 $ 22,021 $ 19,906 Gross profit (b) 4,820 6,486 4,168 2,482 Income from operations 8,450 8,734 5,370 4,546 Net income (loss) 2,922 3,120 (3,779 ) 367 Per share information Net income (loss) per share Basic (c) $ .70 $ .75 $ (.90 ) $ .09 Diluted (c) $ .69 $ .74 $ (.90 ) $ .09 Shares used in computation of net income (loss) per share Basic (c) 4,177,000 4,179,000 4,185,000 4,185,000 Diluted (c) 4,215,000 4,212,000 4,185,000 4,228,000

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts (Tables)	12 Months Ended
	Mar. 31, 2019
Notes Tables
Financing Receivable, Allowance for Credit Loss [Table Text Block]	COL. A COL. B COL. C COL. D COL. E Description Balance at beginning of period Additions charged to costs and expenses Additions charged to other accounts Deductions Balance at end of period Fifty-t hree weeks ended March 31 , 201 9 Allowance for doubtful accounts - accounts receivable $ 468 $ 100 $ 77 (b) $ (60 )(a) $ 585 Fifty-two weeks ended March 25, 2018 Allowance for doubtful accounts - accounts receivable $ 457 $ 34 $ - $ (23 )(a) $ 468 Fifty-two weeks ended March 26, 2017 Allowance for doubtful accounts - accounts receivable $ 471 $ 53 $ - $ (67 )(a) $ 457

Note A - Description and Orig_2

Note A - Description and Origination of Business (Details Textual)	Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017	Mar. 27, 2016
Number of States in which Entity Operates	22
Number of Countries in which Entity Operates	14
Entity Operated Units [Member]
Number of Restaurants	4
Franchised Units [Member]
Number of Restaurants	255	276	279	259

Note B - Summary of Significa_3

Note B - Summary of Significant Accounting Policies (Details Textual) $ in Thousands		12 Months Ended
		Mar. 31, 2019USD ($)	Mar. 25, 2018USD ($)		Mar. 26, 2017USD ($)	Apr. 01, 2019USD ($)	Mar. 26, 2018USD ($)
Contract with Customer, Liability, Noncurrent		$ 2,687	$ 238
Cash Equivalents, at Carrying Value, Total		20,000	0
Goodwill, Ending Balance		95	95
Intangible Assets, Net (Excluding Goodwill), Total		1,353	1,353
Impairment of Long-Lived Assets Held-for-use		0	790		$ 0
Long-term Debt, Total		145,449	144,758
Long-term Debt, Fair Value		145,688
Cumulative Effect of New Accounting Principle in Period of Adoption			(2,004)
Contract with Customer, Liability, Excluding Cash Received	[1]	3,005
Contract with Customer, Liability, Total		$ 3,005	$ 3,139	[2]
Number of Major Branded Customer		4
Maximum Contributions to Advertising Fund Percentage of Net Sales			2.00%
Advertising Expense		$ 2,506	$ 0
Other Liabilities, Noncurrent, Total		1,390	1,355
Entity Operated Units [Member]
Advertising Expense		$ 107	$ 117		$ 182
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Branded Product Customer A [Member]
Concentration Risk, Percentage		19.00%	41.00%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Branded Product Customer B [Member]
Concentration Risk, Percentage		18.00%	20.00%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Branded Product Customer C [Member]
Concentration Risk, Percentage		17.00%	8.00%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Branded Product Customer D [Member]
Concentration Risk, Percentage		13.00%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Branded Product Customer A [Member]
Concentration Risk, Percentage		14.00%	19.00%		12.00%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | One Retail Licensee [Member]
Concentration Risk, Percentage		22.00%	21.00%		20.00%
Cost of Goods and Service, Product and Service Benchmark [Member] | Supplier Concentration Risk [Member] | Primary Supplier of Hot Dogs [Member]
Concentration Risk, Percentage		92.00%	92.00%		91.00%
Cost of Goods and Service, Product and Service Benchmark [Member] | Supplier Concentration Risk [Member] | Distributor of Product to Company-owned Restaurants [Member]
Concentration Risk, Percentage		5.00%	4.00%		5.00%
Deferred Franchise Fees [Member]
Contract with Customer, Liability, Excluding Cash Received		$ 318
Other Liabilities [Member]
Contract with Customer, Liability, Excluding Cash Received		2,687
Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption			$ (2,004)
Accounting Standards Update 2014-09 [Member]
Contract with Customer, Liability, Total		$ 2,735
Accounting Standards Update 2014-09 [Member] | Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption							$ (2,004)
Accounting Standards Update 2014-09 [Member] | Restatement Adjustment [Member]
Contract with Customer, Liability, Noncurrent							238
Other Liabilities, Noncurrent, Total							$ (238)
Accounting Standards Update 2016-02 [Member] | Subsequent Event [Member]
Operating Lease, Liability, Total						$ 8,500
Operating Lease, Right-of-Use Asset						7,800
Deferred Rent Credit						$ (700)
[1]	Deferred franchise fees of $318 and $2,687 are included in Deferred franchise fees – current and long term, respectively.
[2]	Includes the cumulative effect of adopting ASC 606 of $2,735.

Note B - Summary of Significa_4

Note B - Summary of Significant Accounting Policies - Property and Equipment (Details)	12 Months Ended
	Mar. 31, 2019
Building and Building Improvements [Member] | Minimum [Member]
Building and improvements (years) (Year)	5 years
Building and Building Improvements [Member] | Maximum [Member]
Building and improvements (years) (Year)	25 years
Machinery, Equipment, Furniture, and Fixtures [Member] | Minimum [Member]
Building and improvements (years) (Year)	3 years
Machinery, Equipment, Furniture, and Fixtures [Member] | Maximum [Member]
Building and improvements (years) (Year)	15 years
Leasehold Improvements [Member] | Minimum [Member]
Building and improvements (years) (Year)	5 years
Leasehold Improvements [Member] | Maximum [Member]
Building and improvements (years) (Year)	20 years

Note B - Summary of Significa_5

Note B - Summary of Significant Accounting Policies - Summary of Franchise Openings and Closings for the Nathan's Franchise Restaurant System (Details) - Franchised Units [Member]	12 Months Ended
	Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017
Franchised restaurants operating at the beginning of the period	276	279	259
New franchised restaurants opened during the period	13	40	53
Franchised restaurants closed during the period	(34)	(43)	(33)
Franchised restaurants operating at the end of the period	255	276	279

Note B - Adoption of New Accoun

Note B - Adoption of New Accounting Pronouncements - Impact of New Standard on Condensed Consolidated Financial Statements (Details) - USD ($) $ in Thousands		3 Months Ended									12 Months Ended
		Mar. 31, 2019		Dec. 23, 2018	Sep. 23, 2018	Jun. 24, 2018	Mar. 25, 2018	Dec. 24, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017	Mar. 27, 2016
Deferred income taxes		$ 343					$ 0				$ 343	$ 0
Total assets		94,306					80,091				94,306	80,091	$ 78,125
Accrued expenses and other current liabilities		9,384					11,248				9,384	11,248
Deferred franchise fees		318					193				318	193
Total current liabilities		14,924					18,006				14,924	18,006
Deferred income taxes							302					302
Deferred franchise fees		2,687					238				2,687	238
Total liabilities		164,450					164,659				164,450	164,659
(Accumulated deficit)		(52,879)					(68,181)				(52,879)	(68,181)
Stockholders’ equity before treasury stock		8,159					(7,265)				8,159	(7,265)
Total stockholders’ (deficit)		(70,144)					(84,568)				(70,144)	(84,568)	(66,491)	$ (72,336)
Total liabilities and stockholders’ (deficit)		94,306					80,091				94,306	80,091
Revenues											101,849	104,201	96,256
General and administrative expenses											13,851	13,491	13,659
Advertising fund expense (Note B)											2,506	0
Total costs and expenses											73,873	77,101	69,976
Income from operations		5,513	[1]	$ 4,896	$ 8,480	$ 9,087	4,546	$ 5,370	$ 8,734	$ 8,450	27,976	27,100	26,280
Income before provision for income taxes											29,410	4,112	11,804
Provision for income taxes											7,917	1,482	4,319
Net income		2,492	[1]	$ 9,722	$ 4,484	$ 4,795	$ 367	$ (3,779)	$ 3,120	$ 2,922	21,493	2,630	7,485
Accounts payable, accrued expenses and other current liabilities											(3,367)	7,091	(673)
Deferred franchise fees											(161)	95	(39)
Net cash provided by operating activities											11,156	18,862	10,412
Net cash provided by investing activities											12,328	(550)	(1,128)
Net cash (used in) financing activities											(5,377)	(17,888)	(2,597)
Net increase in cash and cash equivalents											18,107	424	6,687
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Accounting Standards Update 2014-09 [Member] | Franchise Fees Adjustments [Member]
Deferred income taxes		(731)									(731)
Total assets		(731)									(731)
Accrued expenses and other current liabilities		(190)									(190)
Deferred franchise fees		(378)									(378)
Total current liabilities		(568)									(568)
Deferred income taxes
Deferred franchise fees		(2,140)									(2,140)
Total liabilities		(2,708)									(2,708)
(Accumulated deficit)		1,977									1,977
Stockholders’ equity before treasury stock		1,977									1,977
Total stockholders’ (deficit)		1,977									1,977
Total liabilities and stockholders’ (deficit)		(731)									(731)
Revenues											(217)
General and administrative expenses											(162)
Advertising fund expense (Note B)
Total costs and expenses											(162)
Income from operations											(55)
Income before provision for income taxes											(55)
Provision for income taxes											(24)
Net income											(27)
Accounts payable, accrued expenses and other current liabilities											(190)
Deferred franchise fees											217
Net cash provided by operating activities
Net cash provided by investing activities
Net cash (used in) financing activities
Net increase in cash and cash equivalents
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Accounting Standards Update 2014-09 [Member] | Balance Sheet Reclassification Adjustments [Member]
Deferred income taxes		388									388
Total assets		388									388
Accrued expenses and other current liabilities
Deferred franchise fees		369									369
Total current liabilities		369									369
Deferred income taxes		388									388
Deferred franchise fees		(369)									(369)
Total liabilities		388									388
(Accumulated deficit)
Stockholders’ equity before treasury stock
Total stockholders’ (deficit)
Total liabilities and stockholders’ (deficit)		388									388
Revenues											(2,502)
General and administrative expenses
Advertising fund expense (Note B)											(2,506)
Total costs and expenses											(2,506)
Income from operations											4
Income before provision for income taxes											4
Provision for income taxes
Net income
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Accounting Standards Update 2014-09 [Member] | Advertising Fund Adjustments [Member]
Net income
Accounts payable, accrued expenses and other current liabilities
Deferred franchise fees
Net cash provided by operating activities
Net cash provided by investing activities
Net cash (used in) financing activities
Net increase in cash and cash equivalents
Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Deferred income taxes
Total assets		93,963									93,963
Accrued expenses and other current liabilities		9,194									9,194
Deferred franchise fees		309									309
Total current liabilities		14,725									14,725
Deferred income taxes		388									388
Deferred franchise fees		178									178
Total liabilities		162,130									162,130
(Accumulated deficit)		(50,902)									(50,902)
Stockholders’ equity before treasury stock		10,136									10,136
Total stockholders’ (deficit)		(68,167)									(68,167)
Total liabilities and stockholders’ (deficit)		$ 93,963									93,963
Revenues											99,130
General and administrative expenses											13,689
Advertising fund expense (Note B)
Total costs and expenses											71,205
Income from operations											27,925
Income before provision for income taxes											29,359
Provision for income taxes											7,893
Net income											21,466
Accounts payable, accrued expenses and other current liabilities											(3,557)
Deferred franchise fees											56
Net cash provided by operating activities											11,156
Net cash provided by investing activities											12,328
Net cash (used in) financing activities											(5,377)
Net increase in cash and cash equivalents											18,107
Franchise Fees and Royalties [Member]
Revenues											4,171	4,473	5,068
Franchise Fees and Royalties [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Accounting Standards Update 2014-09 [Member] | Franchise Fees Adjustments [Member]
Revenues											(217)
Franchise Fees and Royalties [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Accounting Standards Update 2014-09 [Member] | Balance Sheet Reclassification Adjustments [Member]
Revenues
Franchise Fees and Royalties [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Revenues											3,954
Advertising Fund Revenue [Member]
Revenues	[2]										2,502
Advertising Fund Revenue [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Accounting Standards Update 2014-09 [Member] | Franchise Fees Adjustments [Member]
Revenues
Advertising Fund Revenue [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Accounting Standards Update 2014-09 [Member] | Balance Sheet Reclassification Adjustments [Member]
Revenues											(2,502)
Advertising Fund Revenue [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Revenues
[1]	The fourth quarter fiscal 2019 was comprised of 14 weeks, as compared to all other quarters which were comprised of 13 weeks.
[2]	Prior to adoption of Topic 606, inflows into the National Advertising Fund were not considered revenue.

Note B - Adoption of New Acco_2

Note B - Adoption of New Accounting Pronouncements - Receivables and Contract Liabilities From Contracts With Customers (Details) $ in Thousands	Mar. 31, 2019USD ($)
Deferred franchise fees (a)	$ 3,005	[1]
[1]	Deferred franchise fees of $318 and $2,687 are included in Deferred franchise fees – current and long term, respectively.

Note B - Adoption of New Acco_3

Note B - Adoption of New Accounting Pronouncements - Significant Changes in Deferred Franchise Fees (Details) $ in Thousands	12 Months Ended
	Mar. 31, 2019USD ($)
Deferred franchise fees at beginning of period	$ 3,139	[1]
Additions to deferred revenue	371
Revenue recognized during the period	(505)
Deferred franchise fees at end of period	$ 3,005
[1]	Includes the cumulative effect of adopting ASC 606 of $2,735.

Note B - Adoption of New Acco_4

Note B - Adoption of New Accounting Pronouncements - Remaining Performance Obligations (Details) $ in Thousands	Mar. 31, 2019USD ($)
Revenue, Remaining Performance Obligation, Amount	$ 3,005

Note B - Adoption of New Acco_5

Note B - Adoption of New Accounting Pronouncements - Remaining Performance Obligations 2 (Details) $ in Thousands	Mar. 31, 2019USD ($)
Revenue, Remaining Performance Obligation, Amount	$ 3,005
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	1 year
Revenue, Remaining Performance Obligation, Amount	$ 318
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-03-30
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	1 year
Revenue, Remaining Performance Obligation, Amount	$ 309
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-03-29
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	1 year
Revenue, Remaining Performance Obligation, Amount	$ 299
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-03-28
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	1 year
Revenue, Remaining Performance Obligation, Amount	$ 262
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-03-27
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)	1 year
Revenue, Remaining Performance Obligation, Amount	$ 248
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-03-26
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)
Revenue, Remaining Performance Obligation, Amount	$ 1,569

Note B - Summary of Significa_6

Note B - Summary of Significant Accounting Policies - The Company's Revenues (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017
Revenues	$ 101,849	$ 104,201	$ 96,256
UNITED STATES
Revenues	97,871	97,661	90,070
Non-US [Member]
Revenues	$ 3,978	$ 6,540	$ 6,186

Note B - Summary of Significa_7

Note B - Summary of Significant Accounting Policies - Disaggregation of Revenue (Details) - USD ($) $ in Thousands		12 Months Ended
		Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017
Revenues		$ 101,849	$ 104,201	$ 96,256
Branded Products [Member]
Revenues		57,960	62,623	55,960
Company-operated Restaurants [Member]
Revenues		13,601	14,085	14,646
Other Products [Member]
Revenues				214
Product [Member]
Revenues		71,561	76,708	70,820
License [Member]
Revenues		23,615	23,020	20,368
Royalty [Member]
Revenues		3,666	4,138	4,290
Franchise [Member]
Revenues		505	335	778
Franchise Fees and Royalties [Member]
Revenues		4,171	4,473	5,068
Advertising Fund Revenue [Member]
Revenues	[1]	$ 2,502
[1]	Prior to adoption of Topic 606, inflows into the National Advertising Fund were not considered revenue.

Note C - Income Per Share (Deta

Note C - Income Per Share (Details Textual)	12 Months Ended
	Mar. 31, 2019shares
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	10,000

Note C - Income Per Share - Ear

Note C - Income Per Share - Earnings Per Share Reconciliation (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended																12 Months Ended
	Mar. 31, 2019	[1],[2]	Dec. 23, 2018	[2]	Sep. 23, 2018	[2]	Jun. 24, 2018	[2]	Mar. 25, 2018	[2]	Dec. 24, 2017	[2]	Sep. 24, 2017	[2]	Jun. 25, 2017	[2]	Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017
Net income, basic calculation																	$ 21,493	$ 2,630	$ 7,485
Number of shares, basic calculation (in shares)	4,187,000		4,187,000		4,188,000		4,185,000		4,185,000		4,185,000		4,179,000		4,177,000		4,187,000	4,181,000	4,172,000
Net income per share, basic calculation (in dollars per share)	$ 0.60		$ 2.32		$ 1.07		$ 1.15		$ 0.09		$ (0.90)		$ 0.75		$ 0.70		$ 5.13	$ 0.63	$ 1.79
Effect of dilutive employee stock options (in shares)																	33,000	40,000	34,000
Effect of dilutive employee stock option (in dollars per share)																	$ (0.04)	$ (0.01)	$ (0.01)
Net income, diluted calculation																	$ 21,493	$ 2,630	$ 7,485
Number of shares, diluted calculation (in shares)	4,202,000		4,221,000		4,231,000		4,226,000		4,228,000		4,185,000		4,212,000		4,215,000		4,220,000	4,221,000	4,206,000
Net income per share, diluted calculation (in dollars per share)	$ 0.59		$ 2.30		$ 1.06		$ 1.13		$ 0.09		$ (0.90)		$ 0.74		$ 0.69		$ 5.09	$ 0.62	$ 1.78
[1]	The fourth quarter fiscal 2019 was comprised of 14 weeks, as compared to all other quarters which were comprised of 13 weeks.
[2]	The sum of the quarters may not equal the full year per share amounts included in the accompanying consolidated statements of earnings due to the effect of the weighted average number of shares outstanding during the fiscal years as compared to the quarters.

Note D - Accounts and Other R_3

Note D - Accounts and Other Receivables, Net (Details Textual)	12 Months Ended
	Mar. 31, 2019
Accounts Receivable Payment Terms	30 days

Note D - Accounts and Other R_4

Note D - Accounts and Other Receivables, Net - Summary of Accounts and Other Receivables (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017	Mar. 27, 2016
Accounts receivable, gross, current	$ 10,758	$ 10,970
Less: allowance for doubtful accounts	585	468	$ 457	$ 471
Accounts and other receivables, net	10,173	10,502
Branded Product Sales [Member]
Accounts receivable, gross, current	7,432	7,604
Franchise and License Royalties [Member]
Accounts receivable, gross, current	2,661	2,767
Other Receivables [Member]
Accounts receivable, gross, current	$ 665	$ 599

Note D - Accounts and Other R_5

Note D - Accounts and Other Receivables, Net - Changes in Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017
Beginning balance	$ 468	$ 457	$ 471
Reclassification to conform with Topic 606	77
Bad debt expense	100	34	53
Accounts written off	(60)	(23)	(67)
Ending balance	$ 585	$ 468	$ 457

Note E - Prepaid Expenses and_3

Note E - Prepaid Expenses and Other Current Assets - Summary of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 25, 2018
Income taxes	$ 106	$ 1,624
Insurance	244	266
Other	657	983
Total prepaid expenses and other current assets	$ 1,007	$ 2,873

Note F - Sales of Real Estate (

Note F - Sales of Real Estate (Details Textual) - USD ($) $ in Thousands	Oct. 23, 2018	Aug. 09, 2018	Mar. 31, 2019	Mar. 25, 2018
Disposal Group, Including Discontinued Operation, Consideration				$ 12,250
Assets Held-for-sale, Not Part of Disposal Group, Current, Total				$ 610
Regional Office Building in Fort Lauderdale, Florida [Member]
Sale of Real Estate, Selling Costs		$ 17
Proceeds from Sale of Real Estate, Total		$ 1,330
Other Income [Member] | Regional Office Building in Fort Lauderdale, Florida [Member]
Gains (Losses) on Sales of Other Real Estate			323
Company Owned Restaurant in Bay Ridge [Member]
Proceeds from Divestiture of Businesses	$ 11,445
Sale of Real Estate, Selling Costs	$ 33
Company Owned Restaurant in Bay Ridge [Member] | Other Income [Member]
Gain (Loss) on Disposition of Business			$ 10,854

Note G - Property and Equipme_3

Note G - Property and Equipment, Net - Property and Equipment (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 25, 2018
Land	$ 123	$ 835
Building and improvements	1,452	2,035
Machinery, equipment, furniture and fixtures	5,422	5,450
Leasehold improvements	6,481	6,578
Construction-in-progress	22	8
Total property and equipment	13,500	14,906
Property and equipment accumulated depreciation	8,611	8,264
Property and equipment, net	$ 4,889	$ 6,642

Note H - Accrued Expenses, Ot_3

Note H - Accrued Expenses, Other Current Liabilities and Other Liabilities - Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 25, 2018
Payroll and other benefits	$ 3,150	$ 2,733
Accrued rebates	770	1,541
Rent and occupancy costs	113	200
Construction costs	58	68
Interest	4,111	3,948
Professional fees	146	157
Sales, use and other taxes	27	80
Dividend payable		150
Deposit payable		1,201
Other	202	390
Total accrued expenses and other current liabilities	9,384	11,248
Deferred Franchise Fees And Other Deferred Revenue [Member]
Deferred revenue	$ 807	$ 780

Note H - Accrued Expenses, Ot_4

Note H - Accrued Expenses, Other Current Liabilities and Other Liabilities - Other Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 25, 2018
Reserve for uncertain tax positions (Note I)	$ 496	$ 467
Deferred rental liability	670	677
Other	224	211
Total other liabilities	$ 1,390	$ 1,355

Note I - Income Taxes (Details

Note I - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017
Effective Income Tax Rate Reconciliation, Percent, Total	26.90%	36.00%
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability	$ 99	$ 245
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability, Percent	0.30%	6.00%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	31.00%	34.00%
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 253	$ 263	$ 167
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total	245	214
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense, Total	31	$ 31	$ 29
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Amount of Unrecorded Benefit	$ 11

Note I - Income Taxes - Income

Note I - Income Taxes - Income Tax Provision (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017
Current	$ 5,385	$ 1,077	$ 3,024
Deferred	43	(474)	79
Total Federal income tax	5,428	603	3,103
Current	2,447	917	1,195
Deferred	42	(38)	21
Total State and local income tax	2,489	879	1,216
Total provision for income taxes	$ 7,917	$ 1,482	$ 4,319

Note I - Income Taxes - Effecti

Note I - Income Taxes - Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017
Computed tax expense	$ 6,176	$ 1,275	$ 4,013
State and local income taxes, net of Federal income tax benefit	1,875	506	797
Change in uncertain tax positions, net	86	98	(11)
Nondeductible meals and entertainment and other	(66)	21	61
Nondeductible compensation	57		118
Tax reform act	99	(245)
Tax benefit share based payments	(310)	(173)	(659)
Total provision for income taxes	$ 7,917	$ 1,482	$ 4,319

Note I - Income Taxes - Deferre

Note I - Income Taxes - Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 25, 2018
Accrued expenses	$ 387	$ 310
Allowance for doubtful accounts	58	40
Deferred revenue	955	291
Deferred stock compensation	70	166
Excess of straight line over actual rent	162	194
Investment		123
Other	85	97
Total deferred tax assets	1,717	1,221
Deductible prepaid expense	210	280
Depreciation expense	783	882
Amortization	381	361
Total deferred tax liabilities	1,374	1,523
Net deferred tax asset (liability)	$ 343
Net deferred tax asset (liability)		$ (302)

Note I - Income Taxes - Reconci

Note I - Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017
Unrecognized tax benefits, beginning of year	$ 263	$ 167	$ 208
Decreases of tax positions taken in prior years	(8)	(2)	(31)
Increases based on tax positions taken in current year	46	98	41
Settlements of tax positions taken in prior years	(48)		(51)
Unrecognized tax benefits, end of year	$ 253	$ 263	$ 167

Note J - Segment Information -

Note J - Segment Information - Operating Segment Information (Details) - USD ($) $ in Thousands		3 Months Ended									12 Months Ended
		Mar. 31, 2019		Dec. 23, 2018	Sep. 23, 2018	Jun. 24, 2018	Mar. 25, 2018	Dec. 24, 2017	Sep. 24, 2017	Jun. 25, 2017	Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017
Revenues											$ 101,849	$ 104,201	$ 96,256
Income from operations		$ 5,513	[1]	$ 4,896	$ 8,480	$ 9,087	$ 4,546	$ 5,370	$ 8,734	$ 8,450	27,976	27,100	26,280
Gain on sale of property and equipment											11,177
Interest expense											(10,792)	(13,591)	(14,665)
Loss on debt extinguishment (Note K)												(8,872)
Impairment charge – long-lived assets (Note B)											0	(790)	0
Interest income											840	166	104
Other income, net											209	99	85
Income before provision for income taxes											29,410	4,112	11,804
Assets		94,306					80,091				94,306	80,091	78,125
Depreciation and amortization											1,212	1,352	1,297
Corporate, Non-Segment [Member]
Revenues	[2]										2,502
Income from operations											(8,157)	(7,937)	(8,264)
Assets		77,434					62,111				77,434	62,111	60,269
Depreciation and amortization											243	268	219
Branded Product Program [Member] | Operating Segments [Member]
Revenues											57,960	62,623	56,174
Income from operations											10,302	9,469	10,257
Assets		8,334					8,174				8,334	8,174	7,113
Depreciation and amortization											312	298	316
Product Licensing [Member] | Operating Segments [Member]
Revenues											23,615	23,020	20,368
Income from operations											23,433	22,838	20,186
Assets		2,127					2,269				2,127	2,269	2,003
Restaurant Operations [Member] | Operating Segments [Member]
Revenues											17,772	18,558	19,714
Income from operations											2,398	2,730	4,101
Assets		$ 6,411					$ 7,537				6,411	7,537	8,740
Depreciation and amortization											$ 657	$ 786	$ 762
[1]	The fourth quarter fiscal 2019 was comprised of 14 weeks, as compared to all other quarters which were comprised of 13 weeks.
[2]	Represents advertising fund revenue

Note K - Long-term Debt (Detail

Note K - Long-term Debt (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Nov. 01, 2017	Mar. 10, 2015	Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017
Proceeds from Issuance of Long-term Debt, Total				$ 150,000
Dividends Payable, Amount Per Share			$ 5
Gain (Loss) on Extinguishment of Debt, Total				$ (8,872)
Senior Notes [Member]
Debt Instrument, Fixed Charge Coverage Ratio		2
Debt Instrument, Priority Secured Leverage Ratio		0.4
Debt Instrument Secured Leverage Ratio		3.75
Debt Instrument, Event of Default, Percentage Ownership Enabling the Declaration of Due and Payable		25.00%
Senior Notes [Member] | In The Event of Certain Equity Offerings [Member]
Debt Instrument, Redemption Price, Percentage		106.625%
Senior Notes [Member] | In the Event of Chang of Control Offer [Member]
Debt Instrument, Redemption Price, Percentage		101.00%
Senior Notes [Member] | In the Event the Company Sells Certain Assets and Fails to Use the Proceeds as Required [Member]
Debt Instrument, Redemption Price, Percentage		100.00%
Senior Notes [Member] | Senior Secured 2025 Notes [Member]
Proceeds from Issuance of Long-term Debt, Total	$ 150,000
Debt Instrument, Interest Rate, Stated Percentage	6.625%		6.625%
Debt Instrument, Periodic Payment, Interest	$ 4,969
Senior Notes [Member] | Senior Secured 2020 Notes [Member]
Debt Instrument, Interest Rate, Stated Percentage	10.00%
Debt Instrument, Face Amount	$ 135,000
Senior Notes [Member] | Option to Redeem Notes at Redemption Price Equal to the Percentage of Principal Amount plus the Applicable Premium [Member]
Debt Instrument, Redemption Price, Percentage		100.00%
Senior Notes [Member] | Option to Redeem Notes at Redemption Price Equal to the Percentage of Principal Amount plus the Applicable Premium [Member] | Applicable Premium if Percentage of Principal Amount is Greater than Treasury Rate Basis Spread [Member]
Debt Instrument, Applicable Premium, Percentage of Principal Amount		1.00%
Senior Notes [Member] | Option to Redeem Notes at Redemption Price Equal to the Percentage of Principal Amount plus the Applicable Premium [Member] | Applicable Premium if Treasury Rate Basis Spread is Greater than Percentage of Principal Amount [Member] | Treasury Rate [Member]
Debt Instrument, Applicable Premium, Treasury Rate Basis Spread		0.50%
Senior Notes [Member] | Option to Redeem at Redemption Price Equal to Percentage of Principal Amount [Member] | In The Event of Certain Equity Offerings [Member] | Maximum [Member]
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed		35.00%

Note K - Long-term Debt - Summa

Note K - Long-term Debt - Summary of Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Mar. 25, 2018
Less: unamortized debt issuance costs	$ (4,551)	$ (5,242)
Long-term debt, net	145,449	144,758
Senior Secured 2025 Notes [Member] | Senior Notes [Member]
Senior secured notes	$ 150,000	$ 150,000

Note K - Long-term Debt - Sum_2

Note K - Long-term Debt - Summary of Debt (Details) (Parentheticals)	Mar. 31, 2019	Nov. 01, 2017
Senior Secured 2025 Notes [Member] | Senior Notes [Member]
Interest Rate	6.625%	6.625%

Note K - Long-term Debt - Sum_3

Note K - Long-term Debt - Summary of Redemption Features (Details)	12 Months Ended
	Mar. 31, 2019
Debt Instrument, Redemption, Period One [Member]
Debt instrument, redemption price, percentage	103.313%
Debt Instrument, Redemption, Period Two [Member]
Debt instrument, redemption price, percentage	101.656%
Debt Instrument, Redemption, Period Three [Member]
Debt instrument, redemption price, percentage	100.00%

Note L - Stockholders' Equity_3

Note L - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans (Details Textual)		Jun. 14, 2019$ / shares	May 31, 2018USD ($)$ / shares	Jan. 04, 2018USD ($)	Dec. 22, 2017$ / sharesshares	Dec. 20, 2017$ / shares	Nov. 01, 2017USD ($)$ / shares	Aug. 04, 2016USD ($)	Jun. 01, 2016USD ($)	Jun. 10, 2015USD ($)$ / sharesshares	Mar. 29, 2015$ / sharesshares	Mar. 27, 2015USD ($)$ / shares	Mar. 10, 2015$ / shares	Jun. 04, 2013USD ($)$ / sharesshares	Nov. 01, 2012USD ($)shares	Dec. 23, 2018	Mar. 31, 2019USD ($)$ / sharesshares	Mar. 25, 2018USD ($)$ / sharesshares	Mar. 26, 2017USD ($)$ / sharesshares	Mar. 31, 2019USD ($)$ / sharesshares	Mar. 31, 2019USD ($)$ / sharesshares	Mar. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2017USD ($)	Mar. 11, 2016shares	Jun. 05, 2013$ / shares	Sep. 13, 2012shares	Sep. 14, 2010shares	Jul. 19, 2010shares	May 31, 2007USD ($)
Common Stock, Dividends, Amount per Annum | $ / shares			$ 1
Common Stock, Dividends, Amount per Quarter | $ / shares			0.25
Common Stock, Dividends, Per Share, Cash Paid | $ / shares			$ 0.25
Payments of Ordinary Dividends, Common Stock			$ 4,187,000
Payments of Special Dividends			$ 150,000
Common Stock, Dividends, Per Share, Declared | $ / shares																	$ 1	$ 5
Increased Number of Shares Available for Issuance Due to Plan Amendment | shares																										250,000
Amount of Available Common Shares Reduced by Each Share of Restricted Stock Granted | shares																										3.2
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period																	3 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares																	10,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price | $ / shares																	$ 89.90
Share Based Compensation Arrangement by Share Based Payment Award Option Life																	5 years
Share Price | $ / shares						$ 83.20						$ 73.56
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition																	2 years 150 days
Share-based Payment Arrangement, Expense, Tax Benefit																	$ 44,000	$ 144,000	$ 213,000
Share Based Compensation Total Unamortized Compensation Expense																	$ 285,000			$ 285,000	$ 285,000	$ 285,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period | shares	[1]																	64,384
Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price | $ / shares	[1]																	$ 35.58
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period | shares																	36,264	11,361	48,285
Proceeds from Stock Options Exercised																	$ 134,000	$ 0	$ 44,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value																	$ 1,488,000	379,000	1,555,000
Minimum Percentage of Common Stock Acquired by a Person or Group which Triggers Exercise of New Rights																									15.00%
New Right Purchase Price | $ / shares																									$ 100
Treasury Stock, Shares, Acquired | shares																	14,390					5,141,763
Treasury Stock, Value, Acquired, Cost Method																	$ 1,000,000		1,272,000			$ 78,303,000
Number of Times of Salary and Bonus Lump Sum Cash Payment																	2.99			2.99	2.99	2.99
Defined Contribution Plan, Employer Discretionary Contribution Amount																	$ 42,000	$ 40,000	41,000
Common Stock, Par or Stated Value Per Share | $ / shares																	$ 0.01	$ 0.01		$ 0.01	$ 0.01	$ 0.01
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent																		20.00%
Defined Contribution Plan, Employer Matching Contribution Rate Per Dollar | $ / shares																		$ 0.25
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay																		3.00%
Multiemployer Plans, Withdrawal Obligation																	$ 378,000			$ 378,000	$ 378,000	$ 378,000
Multiemployer Plans, Plan Contributions																	$ 7,000	$ 12,000	10,000
Share-based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit | $ / shares																	$ 33.438
Share-based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit | $ / shares																	$ 89.90
Executive Chairman of the Board [Member]
Term of Consulting Period Pursuant to the Lorber Employment [Agreement]																				3 years
President and Chief Operating Officer [Member]
Share Price | $ / shares										$ 40.28
Consulting Fee Per Month								$ 8,100		$ 16,300
Transition Agreement, Severance Payable										$ 289,000
Transition Agreement, Number of Shares of Common Stock Purchased | shares										56,933
Common Stock, Par or Stated Value Per Share | $ / shares										$ 0.01
Base Salary [Member] | Executive Chairman of the Board [Member]
Contractual Obligation, Total															$ 600,000
Base Salary [Member] | Chief Executive Officer [Member]
Defined Contribution Plan, Employer Discretionary Contribution Amount									$ 500,000
Base Salary [Member] | One Employee [Member]
Contractual Obligation, Total																													$ 136,000
Consulting Fee [Member] | Executive Chairman of the Board [Member]
Contractual Obligation, Total															$ 200,000
Sixth Stock Repurchase Plan [Member]
Treasury Stock, Shares, Acquired | shares																					954,132
Treasury Stock, Value, Acquired, Cost Method																					$ 30,641,000
Stock Repurchase Program, Number of Shares Authorized to be Repurchased | shares																								1,200,000
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased | shares																	245,868			245,868	245,868	245,868
Excluding Dividend [Member]
Share Price | $ / shares						78.20						$ 48.56
Newly Authorized Additional Shares Pursuant to 2010 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant | shares																											150,000
Stock Option Plan 2001 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant | shares																												171,000
Shares Expired or Forfeited up to 100000 Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant | shares																											100,000
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant | shares																	208,584			208,584	208,584	208,584
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period																3 years
Share-based Payment Arrangement, Option [Member] | The 2010 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares					68,498						75,745
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price | $ / shares					$ 33.438						$ 35.58
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period | shares					64,384						50,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price | $ / shares					$ 35.58						$ 53.89
Share-based Payment Arrangement, Option [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period																	5 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period																		3 years
Share-based Payment Arrangement, Option [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period																	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period																		5 years
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant | shares																	187,933			187,933	187,933	187,933
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period																	3 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | shares																	1,000
Share Price | $ / shares																	$ 89.90			$ 89.90	$ 89.90	$ 89.90
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition																	3 years
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total																	$ 90,000			$ 90,000	$ 90,000	$ 90,000
Restricted Stock [Member] | Executive Chairman of the Board [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | shares															50,000
Contractual Obligation, Total																							$ 1,000,000
Restricted Stock [Member] | Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | shares														25,000
Share Price | $ / shares														$ 49.80
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition														5 years
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total														$ 1,245,000
Special Cash Dividend [Member]
Payments of Special Dividends				$ 20,923,000								$ 115,100,000
Common Stock, Dividends, Per Share, Declared | $ / shares						$ 5	$ 5					$ 25	$ 25
Dividends Payable												$ 1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value																	434,000	$ 321,000	$ 736,000
Special Cash Dividends on Restricted Stock Declared on November 1, 2017 [Member]
Payments of Special Dividends																	$ 25,000
Dividends Payable							$ 25,000
Subsequent Event [Member]
Common Stock, Dividends, Per Share, Declared | $ / shares		$ 0.35
[1]	Represents the effects on outstanding options after giving to the replacement options issued in connection with the Company's special dividend to the shareholders of record on December 22, 2017.

Note L - Stockholders' Equity_4

Note L - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans - Fair Value Option Valuation Assumptions (Details)	12 Months Ended
	Mar. 31, 2019$ / shares
Weighted-average option fair values (in dollars per share)	$ 25.6314
Expected life (years) (Year)	4 years 182 days
Interest rate	2.87%
Volatility	32.57%
Dividend Yield	1.11%

Note L - Stockholders' Equity_5

Note L - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans - Compensation Cost Charged to Expense Under All Stock-based Incentive Awards (Details) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017
Share-based Compensation Expense	$ 162	$ 398	$ 582
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Expense	102	150	150
Restricted Stock [Member]
Share-based Compensation Expense	$ 60	$ 248	$ 432

Note L - Stockholders' Equity_6

Note L - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans - A Summary of the Status of the Company's Stock Options (Details) - $ / shares		12 Months Ended
		Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017
Options outstanding – beginning of year (in shares)			75,745	124,030
Options outstanding – beginning of year (in dollars per share)			$ 35.58	$ 26.29
Granted (in shares)		10,000
Granted (in dollars per share)		$ 89.90
Replacement options issued (A) (in shares)	[1]		68,498
Replacement options issued (A) (in dollars per share)	[1]		$ 33.44
Expired (in shares)
Expired (in dollars per share)
Cancellation of outstanding options (A) (in shares)	[1]		(64,384)
Cancellation of outstanding options (A) (in dollars per share)	[1]		$ 35.58
Exercised (in shares)		(36,264)	(11,361)	(48,285)
Exercised (in dollars per share)		$ 33.438	$ 35.58	$ 11.72
Options outstanding - end of year (in shares)		42,234		75,745
Options outstanding - end of year (in dollars per share)		$ 46.807		$ 35.58
Options exercisable - end of year (in shares)		32,234	48,348	37,873
Options exercisable - end of year (in dollars per share)		$ 33.438	$ 33.438	$ 35.58
Options Outstanding After Replacement Stock Issuance [Member]
Options outstanding – beginning of year (in shares)		68,498
Options outstanding – beginning of year (in dollars per share)		$ 33.438
Options outstanding - end of year (in shares)			68,498
Options outstanding - end of year (in dollars per share)			$ 33.438
Options Outstanding Before Replacement Stock Issuance [Member]
Options outstanding – beginning of year (in shares)		68,498
Options outstanding – beginning of year (in dollars per share)		$ 33.438
Options outstanding - end of year (in shares)			68,498
Options outstanding - end of year (in dollars per share)			$ 33.438
[1]	Represents the effects on outstanding options after giving to the replacement options issued in connection with the Company's special dividend to the shareholders of record on December 22, 2017.

Note L - Stockholders' Equity_7

Note L - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans - Outstanding Stock Options (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017	Mar. 27, 2016
Options outstanding (in shares)	42,234		75,745	124,030
Options outstanding, weighted average exercise price (in dollars per share)	$ 46.807		$ 35.58	$ 26.29
Options outstanding, weighted average remaining contractual life (Year)	1 year 116 days
Options outstanding, aggregate intrinsic value	$ 1,127
Options exercisable - end of year (in shares)	32,234	48,348	37,873
Options exercisable - end of year (in dollars per share)	$ 33.438	$ 33.438	$ 35.58
Options exercisable, weighted average remaining contractual life (Year)	127 days
Options exercisable, aggregate intrinsic value	$ 1,127

Note L - Stockholders' Equity_8

Note L - Stockholders' Equity, Stock Plans and Other Employee Benefit Plans - Transactions With Respect to Restricted Stock (Details) - Restricted Stock [Member]	12 Months Ended
	Mar. 31, 2019$ / sharesshares
Unvested restricted stock, Shares (in shares) | shares	5,000
Unvested restricted stock, weighted average grant date fair value per share (in dollars per share) | $ / shares	$ 49.80
Granted, Shares (in shares) | shares	1,000
Granted, weighted average grant date fair value per share (in dollars per share) | $ / shares	$ 89.90
Vested, Shares (in shares) | shares	(5,000)
Vested, weighted average grant date fair value per share (in dollars per share) | $ / shares	$ (49.80)
Unvested restricted stock, Shares (in shares) | shares	1,000
Unvested restricted stock, weighted average grant date fair value per share (in dollars per share) | $ / shares	$ 89.90

Note M - Commitments and Cont_3

Note M - Commitments and Contingencies (Details Textual) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Dec. 23, 2018	Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017	Feb. 27, 2017
Operating Leases, Rent Expense, Net, Total		$ 1,579	$ 1,591	$ 1,566
Operating Leases, Rent Expense, Sublease Rentals		267	274	272
Operating Leases, Rent Expense, Contingent Rentals		$ 480	478	457
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period		3 years
Guaranty Liabilities					$ 217
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years
General and Administrative Expense [Member]
Operating Leases, Rent Expense, Net, Total		$ 298	287	288
Lease for Restaurant [Member]
Operating Leases, Rent Expense, Net, Total		$ 1,287	$ 1,304	$ 1,278
Minimum [Member]
Lessee, Operating Lease, Term of Contract		5 years
Lessee, Operating Lease, Renewal Term		5 years
Minimum [Member] | Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			3 years
Maximum [Member]
Lessee, Operating Lease, Term of Contract		20 years
Lessee, Operating Lease, Renewal Term		20 years
Maximum [Member] | Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			5 years

Note M - Commitments and Cont_4

Note M - Commitments and Contingencies - Non-cancelable Operating Lease Commitments (Details) $ in Thousands	Mar. 31, 2019USD ($)
2020, Lease commitments	$ 1,404
2020, Sublease income	267
2020, Net lease commitments	1,137
2021, Lease commitments	1,319
2021, Sublease income	245
2021, Net lease commitments	1,074
2022, Lease commitments	1,572
2022, Sublease income	247
2022, Net lease commitments	1,325
2023, Lease commitments	1,596
2023, Sublease income	175
2023, Net lease commitments	1,421
2023, Lease commitments	1,545
2024, Sublease income	169
2024, Net lease commitments	1,376
Thereafter, Lease commitments	6,120
Thereafter, Sublease income	521
Thereafter, Net lease commitments	5,599
Lease commitments	13,556
Sublease income	1,624
Net lease commitments	$ 11,932

Note N - Related Party Transa_2

Note N - Related Party Transactions (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017
Firm where Lorber Serves as President and Chief Executive Officer [Member] | Ordinary and Customary Real Estate Brokerage Commissions in Connection with the Sale of the Florida Regional Office [Member]
Related Party Transaction, Amounts of Transaction	$ 72
Fim where Lorber Serves as Consultant [Member]
Related Party Transaction, Amounts of Transaction	$ 37	$ 36	$ 26

Note P - Quarterly Financial _3

Note P - Quarterly Financial Information (Unaudited) - Quarterly Financial Information (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended																12 Months Ended
		Mar. 31, 2019	[1]	Dec. 23, 2018		Sep. 23, 2018		Jun. 24, 2018		Mar. 25, 2018		Dec. 24, 2017		Sep. 24, 2017		Jun. 25, 2017		Mar. 31, 2019	Mar. 25, 2018	Mar. 26, 2017
Total revenues		$ 22,129		$ 20,222		$ 29,330		$ 30,168		$ 19,906		$ 22,021		$ 31,471		$ 30,803
Gross profit (b)	[2]	3,600		3,744		6,413		5,025		2,482		4,168		6,486		4,820
Income from operations		5,513		4,896		8,480		9,087		4,546		5,370		8,734		8,450		$ 27,976	$ 27,100	$ 26,280
Net income		$ 2,492		$ 9,722		$ 4,484		$ 4,795		$ 367		$ (3,779)		$ 3,120		$ 2,922		$ 21,493	$ 2,630	$ 7,485
Net income per share, basic calculation (in dollars per share)		$ 0.60	[3]	$ 2.32	[3]	$ 1.07	[3]	$ 1.15	[3]	$ 0.09	[3]	$ (0.90)	[3]	$ 0.75	[3]	$ 0.70	[3]	$ 5.13	$ 0.63	$ 1.79
Net income per share, diluted calculation (in dollars per share)		$ 0.59	[3]	$ 2.30	[3]	$ 1.06	[3]	$ 1.13	[3]	$ 0.09	[3]	$ (0.90)	[3]	$ 0.74	[3]	$ 0.69	[3]	$ 5.09	$ 0.62	$ 1.78
Number of shares, basic calculation (in shares)		4,187,000	[3]	4,187,000	[3]	4,188,000	[3]	4,185,000	[3]	4,185,000	[3]	4,185,000	[3]	4,179,000	[3]	4,177,000	[3]	4,187,000	4,181,000	4,172,000
Number of shares, diluted calculation (in shares)		4,202,000	[3]	4,221,000	[3]	4,231,000	[3]	4,226,000	[3]	4,228,000	[3]	4,185,000	[3]	4,212,000	[3]	4,215,000	[3]	4,220,000	4,221,000	4,206,000
[1]	The fourth quarter fiscal 2019 was comprised of 14 weeks, as compared to all other quarters which were comprised of 13 weeks.
[2]	Gross profit represents the difference between sales and cost of sales.
[3]	The sum of the quarters may not equal the full year per share amounts included in the accompanying consolidated statements of earnings due to the effect of the weighted average number of shares outstanding during the fiscal years as compared to the quarters.

Schedule II - Valuation and Q_3

Schedule II - Valuation and Qualifying Accounts (Details) - SEC Schedule, 12-09, Allowance, Credit Loss [Member] - USD ($) $ in Thousands		12 Months Ended
		Mar. 31, 2019		Mar. 25, 2018	Mar. 26, 2017
Balance at beginning of period		$ 468		$ 457	$ 471
Additions charged to costs and expenses		100		34	53
Additions charged to other accounts		77	[1]
Deductions	[2]	(60)		(23)	(67)
Balance at end of period		$ 585		$ 468	$ 457
[1]	Reclassification to conform with Topic 606.
[2]	Uncollectible amounts written off.