What is Nathan's Famous's contract liabilities?

Nathan's Famous (NATH) reported contract liabilities of $509K in Q1 2026.

How has Nathan's Famous's contract liabilities changed year-over-year?

Nathan's Famous's contract liabilities decreased by 27.0% year-over-year, from $697K to $509K.

What is the long-term trend for Nathan's Famous's contract liabilities?

Over 5 years (2021 to 2026), Nathan's Famous's contract liabilities has grown at a -19.8% compound annual growth rate (CAGR), from $1.54M to $509K.

What does contract liabilities mean?

Revenue collected or billed in advance of performance — deferred revenue under ASC 606 terminology, representing future revenue obligations.

Nathan's Famous NATH Contract Liabilities

Contract Liabilities at other companies

CNN

Cannae Holdings, Inc.CNNE

$14.5M+1.4%

SweetgreenSG

$3.62M—

WingstopWING

$50.88M+22.6%

Restaurant Brands InternationalQSR

——

Segments

By product

See full

License Royalties And Advertising Fund$1.32M-5.5%

Franchise$701K-30.3%

Other financials

Income statement

See full

Revenue$35.1M+13.9%

Gross profit$12.5M+4.7%

Operating income$4.7M-26.5%

Net income$2.8M-33.7%

EPS (diluted)$0.68-34.0%

Balance sheet

See full

Cash & equivalents$24.4M-12.2%

Total debt$52.1M-6.9%

Total equity-$14.2M+13.9%

Total assets$53.7M+0.3%

Cash flow

See full

Operating cash flow$2.5M-62.6%

CapEx$38.0K-29.6%

Free cash flow$2.5M-62.8%

Valuation

See full

Market cap$416.07M-7.2%

Enterprise value$443.76M-6.8%

P/E20.8×+2.1×

P/S2.6×-0.5×

Profitability

See full

Gross margin34.3%-5.2pp

Operating margin18.6%-6.1pp

Net margin12.4%-3.9pp

FCF margin11%-5.9pp

Returns & leverage

See full

Return on equity21.3%—

Debt / equity-3.7×—

Current ratio2.5×-0.2×

Where this comes from

Reported directly by Nathan's Famous in its filing.

Tagged under the XBRL concept us-gaap:ContractWithCustomerLiabilityNoncurrent.

The official record: Nathan's Famous’s 10-K, filed June 9, 2026, on SEC EDGAR. View the filing →

Ask your AI about Nathan's Famous's contract liabilities.

Connect your AI assistant and compare it to peers, right in your chat.

Connect your AI

Claude

Questions, answered.

What is Nathan's Famous's contract liabilities?: Nathan's Famous (NATH) reported contract liabilities of $509K in Q1 2026.
How has Nathan's Famous's contract liabilities changed year-over-year?: Nathan's Famous's contract liabilities decreased by 27.0% year-over-year, from $697K to $509K.
What is the long-term trend for Nathan's Famous's contract liabilities?: Over 5 years (2021 to 2026), Nathan's Famous's contract liabilities has grown at a -19.8% compound annual growth rate (CAGR), from $1.54M to $509K.
What does contract liabilities mean?: Revenue collected or billed in advance of performance — deferred revenue under ASC 606 terminology, representing future revenue obligations.