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Nathan's Famous NATH Product Licensing — Department Expenses

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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:DepartmentExpenses.

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
June 28, 2026Branded Product ProgramProduct LicensingRestaurant OperationsCorporateTotal
Segment gross profit1,95213,5872,90741118,857
Less (1):
Restaurant operating expenses (2)--1,216-1,216
Department expenses (3)27546184118623
Other general and administration expenses (4)---2,0132,013
Payroll expense317-4189521,687
Depreciation and amortization30-16940239
Advertising fund expense---411411

Item 1. Financial Statements.

FAQ

What is Nathan's Famous's product licensing — department expenses?
Nathan's Famous (NATH) reported product licensing — department expenses of $46K in Q2 2026.
How has Nathan's Famous's product licensing — department expenses changed year-over-year?
Nathan's Famous's product licensing — department expenses decreased by 0.0% year-over-year, from $46K to $46K.
What is the long-term trend for Nathan's Famous's product licensing — department expenses?
Over 2 years (2024 to 2026), Nathan's Famous's product licensing — department expenses has grown at a 0.3% compound annual growth rate (CAGR), from $182K to $183K.
What does product licensing — department expenses mean?
This represents the specific departmental overhead costs allocated to the licensing segment to facilitate its daily operations. It captures the internal resources and support functions dedicated to managing licensing contracts and partner relationships. This metric helps in understanding the fixed cost structure required to sustain the licensing business.

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