| Document and Entity Information - shares | 9 Months Ended | |
| Sep. 30, 2015 | Nov. 05, 2015 | |
| Document And Entity Information | ||
| Entity Registrant Name | NOBLE ROMANS INC | |
| Entity Central Index Key | 709,005 | |
| Document Type | 10-Q | |
| Document Period End Date | Sep. 30, 2015 | |
| Amendment Flag | false | |
| Current Fiscal Year End Date | --12-31 | |
| Is Entity a Well-known Seasoned Issuer? | No | |
| Is Entity a Voluntary Filer? | No | |
| Is Entity's Reporting Status Current? | Yes | |
| Entity Filer Category | Smaller Reporting Company | |
| Entity Common Stock, Shares Outstanding | 20,742,660 | |
| Document Fiscal Period Focus | Q3 | |
| Document Fiscal Year Focus | 2,015 |
| Condensed Consolidated Balance Sheets (Unaudited) - USD ($) | Sep. 30, 2015 | Dec. 31, 2014 |
| Current assets: | ||
| Cash | $ 191,434 | $ 200,349 |
| Accounts receivable - net | 1,853,462 | 1,687,954 |
| Inventories | 456,705 | 381,400 |
| Prepaid expenses | 786,952 | 467,721 |
| Deferred tax asset - current portion | 925,000 | 1,675,000 |
| Total current assets | 4,213,553 | 4,412,424 |
| Property and equipment: | ||
| Equipment | 1,395,223 | 1,383,380 |
| Leasehold improvements | 88,718 | 88,718 |
| Total | 1,483,941 | 1,472,098 |
| Less accumulated depreciation and amortization | 1,095,789 | 1,041,951 |
| Net property and equipment | 388,152 | 430,147 |
| Deferred tax asset (net of current portion) | 8,142,565 | 7,899,497 |
| Other assets including long-term portion of receivables-net | 5,465,472 | 5,015,931 |
| Total assets | 18,209,742 | 17,757,999 |
| Current liabilities: | ||
| Current portion of long-term note payable to bank | 1,449,583 | 1,469,028 |
| Accounts payable and accrued expenses | 489,448 | 676,386 |
| Total current liabilities | 1,939,031 | 2,145,414 |
| Long-term obligations: | ||
| Note payable to bank - net of current portion | 759,549 | 1,846,736 |
| Note payable to Kingsway America, Inc. | 600,000 | 0 |
| Total long-term liabilities | 1,359,549 | 1,846,736 |
| Stockholders' equity: | ||
| Common stock - no par value (25,000,000 shares authorized, 20,095,087 issued and outstanding as of December 31, 2014 and 20,742,660 issued and outstanding as of September 30, 2015) | 24,304,649 | 23,970,654 |
| Accumulated deficit | (9,393,487) | (10,204,805) |
| Total stockholders' equity | 14,911,162 | 13,765,849 |
| Total liabilities and stockholders' equity | $ 18,209,742 | $ 17,757,999 |
| Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares | Sep. 30, 2015 | Dec. 31, 2014 |
| Stockholders' equity: | ||
| Common stock, par value | $ 0 | $ 0 |
| Common stock, authorized shares | 25,000,000 | 25,000,000 |
| Common stock, issued shares | 20,742,660 | 20,095,087 |
| Common stock, outstanding shares | 20,742,660 | 20,095,087 |
| Condensed Consolidated Statements of Operations (Unaudited) - USD ($) | 3 Months Ended | 9 Months Ended | ||
| Sep. 30, 2015 | Sep. 30, 2014 | Sep. 30, 2015 | Sep. 30, 2014 | |
| Income Statement [Abstract] | ||||
| Royalties and fees | $ 1,848,207 | $ 1,987,556 | $ 5,647,290 | $ 5,770,999 |
| Administrative fees and other | 18,544 | 15,689 | 45,178 | 57,182 |
| Restaurant revenue | 103,631 | 103,992 | 291,390 | 279,712 |
| Total revenue | 1,970,382 | 2,107,237 | 5,983,858 | 6,107,893 |
| Operating expenses: | ||||
| Salaries and wages | 287,972 | 263,970 | 859,846 | 789,529 |
| Trade show expense | 143,016 | 134,423 | 405,601 | 400,846 |
| Travel expense | 57,145 | 61,705 | 171,698 | 170,801 |
| Other operating expenses | 202,624 | 235,920 | 604,215 | 643,938 |
| Restaurant expenses | 109,460 | 105,333 | 327,933 | 301,653 |
| Depreciation and amortization | 26,354 | 27,822 | 79,063 | 83,464 |
| General and administrative | 418,784 | 421,278 | 1,228,611 | 1,228,924 |
| Total expenses | 1,245,355 | 1,250,451 | 3,676,967 | 3,619,155 |
| Operating income | 725,027 | 856,786 | 2,306,891 | 2,488,738 |
| Interest and other expense | 50,412 | 43,858 | 138,641 | 140,865 |
| Adjust evaluation of receivables | 250,000 | 0 | 850,000 | 0 |
| Income before income taxes | 424,615 | 812,928 | 1,318,250 | 2,347,873 |
| Income tax expense | 163,286 | 313,952 | 506,932 | 906,747 |
| Net income | $ 261,329 | $ 498,976 | $ 811,318 | $ 1,441,126 |
| Earnings per share - basic: | ||||
| Net income | $ 0.01 | $ 0.03 | $ 0.04 | $ 0.07 |
| Weighted average number of common shares outstanding | 20,722,497 | 19,866,957 | 20,436,846 | 19,813,618 |
| Diluted earnings per share: | ||||
| Net income | $ 0.01 | $ 0.02 | $ 0.04 | $ 0.07 |
| Weighted average number of common shares outstanding | 22,012,769 | 21,179,590 | 21,727,118 | 21,126,252 |
| Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - 9 months ended Sep. 30, 2015 - USD ($) | Common Stock | Accumulated Deficit | Total |
| Beginning Balance, Amount at Dec. 31, 2014 | $ 23,970,654 | $ (10,204,805) | $ 13,765,849 |
| Beginning Balance, Shares at Dec. 31, 2014 | 20,095,087 | ||
| Cashless exercise of employee stock options | 326,906 | ||
| Net income | 811,318 | 811,318 | |
| Exercise of employee stock options, Amount | $ 201,386 | 201,386 | |
| Exercise of employee stock options, Shares | 270,667 | ||
| Amortization of value of employee stock options | $ 37,609 | 37,609 | |
| Stock issued in exchange for payables, Amount | $ 95,000 | 95,000 | |
| Stock issued in exchange for payables, Shares | 50,000 | ||
| Ending Balance, Amount at Sep. 30, 2015 | $ 24,304,649 | $ (9,393,487) | $ 14,911,162 |
| Ending Balance, Shares at Sep. 30, 2015 | 20,742,660 |
| Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) | 9 Months Ended | |
| Sep. 30, 2015 | Sep. 30, 2014 | |
| OPERATING ACTIVITIES | ||
| Net income | $ 811,318 | $ 1,441,126 |
| Adjustments to reconcile net income to net cash provided by operating activities: | ||
| Depreciation and amortization | 91,446 | 91,089 |
| Non-cash expense from allowance on receivables | 850,000 | 0 |
| Deferred income taxes | 506,932 | 906,748 |
| (Increase) decrease in: | ||
| Accounts receivable | (565,507) | (836,178) |
| Inventories | (75,305) | 447 |
| Prepaid expenses | (319,231) | (123,577) |
| Other assets | (899,541) | (849,959) |
| Increase (decrease) in: | ||
| Accounts payable and accrued expenses | 80,858 | 420,225 |
| NET CASH PROVIDED BY OPERATING ACTIVITIES | 480,970 | 1,049,921 |
| INVESTING ACTIVITIES | ||
| Purchase of property and equipment | (11,843) | (12,165) |
| NET CASH USED IN INVESTING ACTIVITIES | (11,843) | (12,165) |
| FINANCING ACTIVITIES | ||
| Payment of principal on outstanding under bank loan | (1,106,632) | (912,188) |
| Proceeds from loan | 600,000 | 0 |
| Proceeds from the exercise of employee stock options | 201,386 | 75,330 |
| NET CASH USED IN FINANCING ACTIVITIES | (305,246) | (836,858) |
| DISCONTINUED OPERATIONS | ||
| Payment of obligations from discontinued operations | (172,796) | (151,631) |
| Increase (decrease) in cash | (8,915) | 49,267 |
| Cash at beginning of period | 200,349 | 157,787 |
| Cash at end of period | 191,434 | 207,054 |
| Supplemental Disclosure | ||
| Cash paid for interest | $ 117,666 | $ 120,048 |
| 1. Basis of Presentation | 9 Months Ended |
| Sep. 30, 2015 | |
| Notes to Financial Statements | |
| 1. Basis of Presentation | The accompanying unaudited interim condensed consolidated financial statements, included herein, have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission (SEC). Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. These condensed consolidated statements have been prepared in accordance with the Companys accounting policies described in the Companys Annual Report on Form 10-K for the year ended December 31, 2014 and should be read in conjunction with the audited consolidated financial statements and the notes thereto included in that report. Unless the context indicates otherwise, references to the Company mean Noble Romans, Inc. and its subsidiaries. In the opinion of the management of the Company, the information contained herein reflects all adjustments necessary for a fair presentation of the results of operations and cash flows for the interim periods presented and the financial condition as of the dates indicated, which adjustments are of a normal recurring nature. The results for the nine-month period ended September 30, 2015 are not necessarily indicative of the results to be expected for the full year ending December 31, 2015. |
| 2. Royalties and Fees | 9 Months Ended |
| Sep. 30, 2015 | |
| Notes to Financial Statements | |
| 2. Royalties and Fees | Royalties and fees include initial franchise fees of $132,000 and $262,500 for the three-month and nine-month periods ended September 30, 2014, and $87,000 and $153,000 for the three-month and nine-month periods ended September 30, 2015, respectively. Royalties and fees included equipment commissions of $20,000 and $56,000 for the three-month and nine-month periods ended September 30, 2014, and $23,000 and $60,000 for the three-month and nine-month periods ended September 30, 2015, respectively. Royalties and fees, less initial franchise fees and equipment commissions were $1.8 million and $5.5 million for the respective three-month and nine-month periods ended September 30, 2014 and $1.7 million and $5.4 million for the three-month and nine-month periods ended September 30, 2015, respectively. Most of the cost for the services required to be performed by the Company are incurred prior to the franchise fee income being recorded, which is based on a contractual liability of the franchisee. There were 2,215 franchises/licenses in operation on December 31, 2014 and 2,422 franchises/licenses in operation on September 30, 2015. During the nine-month period ended September 30, 2015, there were 252 new outlets opened and 45 outlets closed. In the ordinary course, grocery stores from time to time add our licensed products, remove them and subsequently re-offer them. Therefore, it is unknown how many licensed grocery store units have left the system. |
| 3. Earnings per Share | 9 Months Ended |
| Sep. 30, 2015 | |
| Notes to Financial Statements | |
| 3. Earnings per Share | The following table sets forth the calculation of basic and diluted earnings per share for the three-month and nine-month periods ended September 30, 2014: Three Months Ended September 30, 2014 Income Shares Per-Share Amount (Numerator) (Denominator) Net income $ 498,976 19,866,957 $ .03 Effect of dilutive securities Options - 1,312,633 Diluted earnings per share Net income $ 498,976 21,179,590 $ .02 Nine Months Ended September 30, 2014 Income Shares Per-Share Amount (Numerator) (Denominator) Net income $ 1,441,126 19,813,618 $ .07 Effect of dilutive securities Options - 1,312,633 Diluted earnings per share Net income $ 1,441,126 21,126,252 $ .07 The following table sets forth the calculation of basic and diluted earnings per share for the three-month and nine-month periods ended September 30, 2015: Three Months Ended September 30, 2015 Income Shares Per-Share Amount (Numerator) (Denominator) Net income $ 261,329 20,722,497 $ .01 Effect of dilutive securities Options - 1,290,272 Diluted earnings per share Net Income $ 261,329 22,012,769 $ .01 Nine Months Ended September 30, 2015 Income Shares Per-Share Amount (Numerator) (Denominator) Net income $ 811,318 20,436,846 $ .04 Effect of dilutive securities Options - 1,290,272 Diluted earnings per share Net Income $ 811,318 21,727,118 $ .04 |
| 4. Note Payable | 9 Months Ended |
| Sep. 30, 2015 | |
| Debt Disclosure [Abstract] | |
| 4. Note Payable | On July 1, 2015, the Company borrowed $600,000 which was evidenced by a promissory note which matures on July 1, 2017. Interest on the note is payable at the rate of 8% per annum quarterly in arrears and this loan is subordinate to borrowings under the Company's bank loan. In connection with the loan, the Company issued, to the holder of the promissory note, a warrant entitling the holder to purchase up to 300,000 shares of the Company's common stock at a price per share of $2.00. The warrant expires July 1, 2020. Proceeds were used to increase working capital in anticipation of expected growth including due to the Company hiring two new sales people, a Vice President of Supermarket Development, and entering into an agreement with a franchise broker. |
| 5. Subsequent Events | 9 Months Ended |
| Sep. 30, 2015 | |
| Subsequent Events [Abstract] | |
| 5. Subsequent Events | The Company evaluated subsequent events through the date the financial statements were issued and filed with the SEC. There were no subsequent events that required recognition or disclosure beyond what is disclosed in this report. |
| 3. Earnings per Share (Tables) | 9 Months Ended |
| Sep. 30, 2015 | |
| Earnings Per Share Tables | |
| Earnings Per Share | Three Months Ended September 30, 2014 Income Shares Per-Share Amount (Numerator) (Denominator) Net income $ 498,976 19,866,957 $ .03 Effect of dilutive securities Options - 1,312,633 Diluted earnings per share Net income $ 498,976 21,179,590 $ .02 Nine Months Ended September 30, 2014 Income Shares Per-Share Amount (Numerator) (Denominator) Net income $ 1,441,126 19,813,618 $ .07 Effect of dilutive securities Options - 1,312,633 Diluted earnings per share Net income $ 1,441,126 21,126,252 $ .07 Three Months Ended September 30, 2015 Income Shares Per-Share Amount (Numerator) (Denominator) Net income $ 261,329 20,722,497 $ .01 Effect of dilutive securities Options - 1,290,272 Diluted earnings per share Net Income $ 261,329 22,012,769 $ .01 Nine Months Ended September 30, 2015 Income Shares Per-Share Amount (Numerator) (Denominator) Net income $ 811,318 20,436,846 $ .04 Effect of dilutive securities Options - 1,290,272 Diluted earnings per share Net Income $ 811,318 21,727,118 $ .04 |
| 2. Royalties and Fees (Details Narrative) | 3 Months Ended | 9 Months Ended | |||
| Sep. 30, 2015USD ($)Integer | Sep. 30, 2014USD ($) | Sep. 30, 2015USD ($)Integer | Sep. 30, 2014USD ($) | Dec. 31, 2014Integer | |
| Royalties and Fees | $ | $ 1,700,000 | $ 1,800,000 | $ 5,400,000 | $ 5,500,000 | |
| Number of Franchisee | 2,422 | 2,422 | 2,215 | ||
| Outlets opened | 252 | ||||
| Outlets closed | 45 | ||||
| Initial Franchisee Fees | |||||
| Royalties and Fees | $ | $ 87,000 | 132,000 | $ 153,000 | 262,500 | |
| Equipment Commission | |||||
| Royalties and Fees | $ | $ 23,000 | $ 20,000 | $ 60,000 | $ 56,000 | |
| 3. Earnings Per Share (Details) - USD ($) | 3 Months Ended | 9 Months Ended | ||
| Sep. 30, 2015 | Sep. 30, 2014 | Sep. 30, 2015 | Sep. 30, 2014 | |
| Income (Numerator) | ||||
| Net income | $ 261,329 | $ 498,976 | $ 811,318 | $ 1,441,126 |
| Dilutive earnings per share: Income available to common stockholders and assumed conversions | $ 261,329 | $ 498,976 | $ 811,318 | $ 1,441,126 |
| Shares (Denominator) | ||||
| Shares, basic | 20,722,497 | 19,866,957 | 20,436,846 | 19,813,618 |
| Dilutive earnings per share: Income available to common stockholders and assumed conversions | 22,012,769 | 21,179,590 | 21,727,118 | 21,126,252 |
| Per-Share (Amount) | ||||
| Earnings per share | $ 0.01 | $ 0.03 | $ 0.04 | $ 0.07 |
| Diluted earnings per share Income available to common stockholders and assumed conversions | $ 0.01 | $ 0.02 | $ 0.04 | $ 0.07 |
| Options | ||||
| Shares (Denominator) | ||||
| Effect of dilutive securities | 1,290,272 | 1,312,633 | 1,290,272 | 1,312,633 |
