Description of Business and Summary of Significant Accounting Policies (Tables)

12 Months Ended

May. 28, 2015

General [Abstract]

Schedule Of Depreciation And Amortization Of Property And Equipment

Depreciation and amortization of property and equipment are provided using the straight-line method over the shorter of the following estimated useful lives or any related lease terms:

	Years
Land improvements	15 – 39
Buildings and improvements	25 – 39
Leasehold improvements	3 – 40
Furniture, fixtures and equipment	3 – 20

Schedule of Earnings Per Share, Basic and Diluted

The following table illustrates the computation of Common Stock and Class B Common Stock basic and diluted net earnings per share and provides a reconciliation of the number of weighted-average basic and diluted shares outstanding:

	Year Ended
	May 28, 2015		May 29, 2014		May 30, 2013
	(in thousands, except per share data)
Numerator:
Net earnings attributable to The Marcus Corporation	$	23,995	$	25,001	$	17,506
Denominator:
Denominator for basic EPS		27,421		27,076		27,846
Effect of dilutive employee stock options		266		74		19
Denominator for diluted EPS		27,687		27,150		27,865
Net earnings per share – Basic:
Common Stock	$	0.90	$	0.95	$	0.68
Class B Common Stock	$	0.82	$	0.86	$	0.59
Net earnings per share– Diluted:
Common Stock	$	0.87	$	0.92	$	0.63
Class B Common Stock	$	0.81	$	0.86	$	0.59

Schedule of Accumulated Other Comprehensive Income (Loss)

Accumulated other comprehensive loss presented in the accompanying consolidated balance sheets consists of the following, all presented net of tax:

	May 28, 2015		May 29, 2014
	(in thousands)
Unrealized loss on available for sale investments	$	(11)	$	(11)
Unrecognized gain (loss) on interest rate swap agreement		(17)		34
Net unrecognized actuarial loss for pension obligation		(5,284)		(4,581)
	$	(5,312)	$	(4,558)