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

12 Months Ended

Dec. 28, 2017

Accounting Policies [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	10 - 20
Buildings and improvements	12 - 39
Leasehold improvements	3 - 40
Furniture, fixtures and equipment	3 - 20

Schedule of Goodwill

	December 28, 2017		December 29, 2016		December 31, 2015		May 28, 2015
	(in thousands)
Balance at beginning of period	$	43,735	$	44,220	$	43,720	$	43,858
Acquisition		–		–		581		–
Sale		(105)		–		–		–
Other		–		(347)		–		–
Deferred tax adjustment		(138)		(138)		(81)		(138)
Balance at end of period	$	43,492	$	43,735	$	44,220	$	43,720

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				31 Weeks Ended		Year Ended
	December 28, 2017		December 29, 2016		December 31, 2015		May 28, 2015
	(in thousands, except per share data)
Numerator:
Net earnings attributable to The Marcus Corporation	$	64,996	$	37,902	$	23,565	$	23,995
Denominator:
Denominator for basic EPS		27,789		27,551		27,609		27,421
Effect of dilutive employee stock options		614		406		308		266
Denominator for diluted EPS		28,403		27,957		27,917		27,687
Net earnings per share – Basic:
Common Stock	$	2.42	$	1.41	$	0.88	$	0.90
Class B Common Stock	$	2.17	$	1.28	$	0.80	$	0.82
Net earnings per share- Diluted:
Common Stock	$	2.29	$	1.36	$	0.84	$	0.87
Class B Common Stock	$	2.13	$	1.27	$	0.79	$	0.81

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:

	December 28, 2017		December 29, 2016
	(in thousands)
Unrealized gain (loss) on available for sale investments	$	(11)	$	3
Net unrecognized actuarial loss for pension obligation		(7,414)		(5,069)
	$	(7,425)	$	(5,066)