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

Other product segments

Franchise
$701K-30.3%

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NUVBLicense — Deferred Revenue
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GTNAdvertising Deposit Liabilities — Deferred Revenue
$16M+23.1%
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NUVBProduct Revenue — Deferred Revenue
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Other financials

Income statement

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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

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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

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Operating cash flow$2.5M-62.6%
CapEx$38.0K-29.6%
Free cash flow$2.5M-62.8%

Valuation

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Market cap$416.07M-7.2%
Enterprise value$443.76M-6.8%
P/E20.8×+2.1×
P/S2.6×-0.5×

Profitability

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Gross margin34.3%-5.2pp
Operating margin18.6%-6.1pp
Net margin12.4%-3.9pp
FCF margin11%-5.9pp

Returns & leverage

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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:ContractWithCustomerLiability.

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

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Questions, answered.

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 $1.32M in Q1 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 5.5% year-over-year, from $1.39M to $1.32M.
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 19.9% compound annual growth rate (CAGR), from $2.13M to $3.67M.
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.