{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-025269","form_type":"8-K","ticker":"NATH","cik":"0000069733","company_name":"NATHANS FAMOUS, INC.","filed_at":"2024-08-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.627694+00:00","generated_at":"2026-05-31T11:24:27.218595+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Nathan's Famous Q1 EPS $2.27, revenue $44.8M; refinances debt, declares $0.50 dividend","bullets":["Diluted EPS $2.27 vs $1.81 YoY; net income $9.3M up from $7.4M.","Revenue $44.8M (+6.6% YoY); operating income $13.7M (+20%) and adjusted EBITDA $14.3M.","License royalties rose 11% to $12.9M; Branded Product sales up 4% to $26.1M.","Company-owned restaurant sales up 15% to $4.2M on higher traffic and average check.","Refinanced senior secured notes with new $60M unsecured term loan and $10M revolver; declared $0.50/share quarterly dividend."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-025269","json":"https://secwatch.observer/filing/0001437749-24-025269.json","markdown":"https://secwatch.observer/filing/0001437749-24-025269.md","text":"https://secwatch.observer/filing/0001437749-24-025269.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/69733/000143774924025269/0001437749-24-025269-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/69733/000143774924025269/nath20240801_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T11:24:27.218595+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}