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

12 Months Ended

Dec. 28, 2023

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	2 - 20
Finance lease right-of-use assets	4 - 15

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 (loss) per share and provides a reconciliation of the number of weighted-average basic and diluted shares outstanding:

	Year Ended
	December 28, 2023		December 29, 2022		December 30, 2021
Numerator:
Net earnings (loss) attributable to The Marcus Corporation	$	14,794	$	(11,972)	$	(43,293)
Denominator (in thousands):
Denominator for basic EPS	31,658		31,488		31,360
Effect of dilutive employee stock options	44		—		—
Effect of convertible notes	9,287		—		—
Denominator for diluted EPS	40,989		31,488		31,360
Net earnings (loss) per share – Basic:
Common Stock	$	0.48	$	(0.39)	$	(1.42)
Class B Common Stock	$	0.43	$	(0.35)	$	(1.25)
Net earnings (loss) per share- Diluted:
Common Stock	$	0.46	$	(0.39)	$	(1.42)
Class B Common Stock	$	0.43	$	(0.35)	$	(1.25)

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, 2023		December 29, 2022
Unrecognized gain on interest rate swap agreements	$	—	80
Net unrecognized actuarial loss for pension obligation	(1,336)		(1,774)
	$	(1,336)	$	(1,694)