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Nathan's Famous NATH Restaurant Operations — Cost of Goods Sold

Other segment segments

Branded Product Program
$33.09M+26.1%
Product Licensing
$0

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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$401.61M-1.1%
Enterprise value$427.94M-1.4%
P/E20.2×+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:CostOfGoodsAndServicesSold.

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
Revenues35,03913,5875,02541154,062
Less:
Cost of sales33,087-2,118-35,205
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

Item 1. Financial Statements.

FAQ

What is Nathan's Famous's restaurant operations — cost of goods sold?
Nathan's Famous (NATH) reported restaurant operations — cost of goods sold of $2.12M in Q2 2026.
How has Nathan's Famous's restaurant operations — cost of goods sold changed year-over-year?
Nathan's Famous's restaurant operations — cost of goods sold decreased by 3.3% year-over-year, from $2.19M to $2.12M.
What is the long-term trend for Nathan's Famous's restaurant operations — cost of goods sold?
Over 2 years (2024 to 2026), Nathan's Famous's restaurant operations — cost of goods sold has grown at a -0.3% compound annual growth rate (CAGR), from $7.22M to $7.17M.
What does restaurant operations — cost of goods sold mean?
This reflects the direct costs attributable to the production of food and beverages sold within the restaurant segment. It includes raw material expenses and direct labor costs required to deliver the products to the end consumer.

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