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Nathan's Famous NATH License Royalties And Advertising Fund — Deferred Revenue

Other product segments

Franchise
$675K-26.5%

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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 us-gaap:ContractWithCustomerLiability.

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 itemJune 28, 2026March 29, 2026
Deferred franchise fees (a)$675$701
Deferred revenues, which are included in “Accrued expenses and other current liabilities” (b)$608$1,315

Item 1. Financial Statements.

FAQ

What is Nathan's Famous's license royalties and advertising fund — deferred revenue?
Nathan's Famous (NATH) reported license royalties and advertising fund — deferred revenue of $608K in Q2 2026.
How has Nathan's Famous's license royalties and advertising fund — deferred revenue changed year-over-year?
Nathan's Famous's license royalties and advertising fund — deferred revenue decreased by 18.6% year-over-year, from $747K to $608K.
What is the long-term trend for Nathan's Famous's license royalties and advertising fund — deferred revenue?
Over 3 years (2023 to 2026), Nathan's Famous's license royalties and advertising fund — deferred revenue has grown at a 12.4% compound annual growth rate (CAGR), from $2.13M to $3.03M.
What does license royalties and advertising fund — deferred revenue mean?
This metric represents the total outstanding deferred revenue balance related to licensing agreements and advertising fund contributions within the specific business segment. It reflects the company's obligation to provide future services or benefits to licensees for which consideration has already been received. Monitoring this balance helps investors assess the volume of future performance obligations tied to the company's licensing model.

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