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Note J - Income Taxes	9 Months Ended
Note J - Income Taxes	Dec. 25, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE J – INCOME TAXES The income tax provisions for the thirty - nine week periods ended December 25, 2016 and December 27, 2015 reflect effective tax rates of 37.1% and 41.0%, respectively. Nathan’s effective tax rate was reduced by 6.1% during the fiscal 2017 period as a result of a discrete tax benefit associated with stock compensation guidance from the FASB that was recently adopted by the Company. This favorable tax benefit was partially offset by an estimated unfavorable discrete adjustment of a prior years’ tax position which increased Nathan’s effective tax rate during the fiscal 2017 period by 1.1%. During the fiscal 2016 period, the Company’s tax rate was negatively affected by 1.0% due to lost interest deductions arising from its investments in municipal securities. The Company’s tax rate was favorably affected by 0.2% and 0.1% during the fiscal 2016 period, due to the settlement of an uncertain tax position and effects of tax-exempt interest income, respectively. For the thirty - nine week period ended December 25, 2016, excess tax benefits of $659,000 associated with stock compensation were reflected in the Consolidated Statements of Earnings as a component of the provision for income taxes as a result of the early adoption of guidance addressing how companies account for certain aspects of its share-based payments to employees. Please refer to Note B for more details regarding the adoption. In June 2016, Nathan’s received notification from the Internal Revenue Service that it was seeking to review Nathan’s federal tax return for the period April 1, 2014 through March 31, 2015. The income tax examination has been completed with no changes to the original return as filed. The amount of unrecognized tax benefits at December 25, 2016 was $ 207,000, all of which would impact Nathan’s effective tax rate, if recognized. As of December 25, 2016, Nathan’s had $228,000 of accrued interest and penalties in connection with unrecognized tax benefits. During the fiscal year ending March 26, 2017, Nathan’s will seek to settle additional uncertain tax positions with the tax authorities. As a result, it is reasonably possible the amount of unrecognized tax benefits, excluding the related accrued interest and penalties, could be reduced by up to $31,000, which would favorably impact Nathan’s effective tax rate, although no assurances can be given in this regard. Nathan’s estimates that its annual effective tax rate for the fiscal year ending March 26, 2017 will be in the range of approximately 42.0% to 44.0%, excluding the impact of the excess tax benefit associated with stock compensation and the potential impact of any reduction to the Company’s unrecognized tax benefits and related accrued interest and penalties. The final annual effective tax rate is subject to many variables, including the ultimate determination of revenue and income tax provision by state and local tax jurisdiction, among other factors, and therefore cannot be determined until the end of the fiscal year; therefore, the actual effective tax rate could differ from our current estimates.