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Nathan's Famous NATH Franchise — Contract With Customer Liability Additions

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Other financials

Income statement

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Revenue$54.1M+15.0%
Gross profit$18.9M+1.5%
Operating income$12.7M-1.0%
Net income$8.8M-1.1%
EPS (diluted)$2.14-0.9%

Balance sheet

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Cash & equivalents$24.7M-8.1%
Total debt$51.0M-7.1%
Total equity-$7.2M+23.3%
Total assets$64.8M+2.1%

Cash flow

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Operating cash flow$949.0K+531%
CapEx$67.0K-41.7%
Free cash flow$882.0K+363%

Valuation

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Market cap$399.93M-1.1%
Enterprise value$426.26M-1.4%
P/E20.1×+3.0×
P/S2.4×-0.3×

Profitability

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Gross margin33%-5.2pp
Operating margin17.7%-5.9pp
Net margin11.8%-4.0pp
FCF margin11.3%-1.8pp

Returns & leverage

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Return on equity21.3%
Debt / equity-7.1×
Current ratio2.4×-0.3×

Where this comes from

Reported directly by Nathan's Famous in its filing.

Tagged under the XBRL concept nath:ContractWithCustomerLiabilityAdditions.

The source filing: Nathan's Famous’s 10-Q, filed August 7, 2026.

Filed
Aug 7, 2026, 7:00 AM EDT
Fiscal quarter
Q1 FY2027
Calendar quarter
Q2 2026
Accession
0001437749-26-026427
Line itemThirteen weeks ended / June 28, 2026Thirteen weeks ended / June 29, 2025
Deferred franchise fees at beginning of period$701$1,006
New deferrals due to cash received and other2840
Revenue recognized during the period(54)(128)
Deferred franchise fees at end of period$675$918

Item 1. Financial Statements.

FAQ

What is Nathan's Famous's franchise — contract with customer liability additions?
Nathan's Famous (NATH) reported franchise — contract with customer liability additions of $28K in Q2 2026.
How has Nathan's Famous's franchise — contract with customer liability additions changed year-over-year?
Nathan's Famous's franchise — contract with customer liability additions decreased by 30.0% year-over-year, from $40K to $28K.
What is the long-term trend for Nathan's Famous's franchise — contract with customer liability additions?
Over 2 years (2023 to 2025), Nathan's Famous's franchise — contract with customer liability additions has grown at a -1.8% compound annual growth rate (CAGR), from $167K to $161K.
What does franchise — contract with customer liability additions mean?
This metric tracks the increase in deferred revenue liabilities during the period due to new franchise contract payments or upfront fees received from franchisees. It indicates the pace of new business acquisition or contract renewals within the franchise segment. High additions suggest strong demand for franchise rights or successful contract expansion.

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