---
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"
generated_at: "2026-05-31T11:24:27.218595+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Nathan's Famous Q1 EPS $2.27, revenue $44.8M; refinances debt, declares $0.50 dividend

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-025269
- JSON: https://secwatch.observer/filing/0001437749-24-025269.json
- Plain text: https://secwatch.observer/filing/0001437749-24-025269.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.