Note B - Summary of Significant Accounting Policies (Tables)

12 Months Ended

Mar. 26, 2023

Notes Tables

Property, Plant and Equipment [Table Text Block]

Building and improvements (years)	5	–	25
Machinery, equipment, furniture and fixtures (years)	3	–	15
Leasehold improvements (years)	5	–	20

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

	Estimate for fiscal year
2024	$	174
2025		174
2026		174
2027		174
2028		173
Total	$	869

Schedule of Franchisor Disclosure [Table Text Block]

	March 26,			March 27,
	2023			2022
Franchised restaurants operating at the beginning of the period		239			213
New franchised restaurants opened during the period		11			54
Franchised restaurants closed during the period		(18	)		(28	)
Franchised restaurants operating at the end of the period		232			239

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Table Text Block]

Contract balances

The following table provides information about contract liabilities from contracts with customers:

	March 26, 2023		March 27, 2022
Deferred franchise fees (a)	$	1,608	$	2,097
Deferred revenues, which are included in
“Accrued expenses and other current liabilities” (b)	$	1,406	$	876

(a)  Deferred franchise fees of $336 and $1,272 as of March 26, 2023 and $349 and $1,748 as of March 27, 2022 are included in Deferred franchise fees – current and long term, respectively.

(b)  Includes $906 of deferred license royalties and $500 of deferred advertising fund revenue as of March 26, 2023 and $876 of deferred license royalties as of March 27, 2022.

Significant changes in deferred franchise fees for the fiscal years ended March 26, 2023 and March 27, 2022 are as follows:

	March 26, 2023			March 27, 2022
Deferred franchise fees at beginning of period	$	2,097		$	1,773
New deferrals due to cash received and other		167			879
Revenue recognized during the period		(656	)		(555	)
Deferred franchise fees at end of period	$	1,608		$	2,097

Significant changes in deferred revenues for the fiscal years ended March 26, 2023 and March 27, 2022 are as follows:

	March 26, 2023			March 27, 2022
Deferred revenues at beginning of period	$	876		$	841
New deferrals due to cash received and other		1,828			1,251
Revenue recognized during the period		(1,298	)		(1,216	)
Deferred revenues at end of period	$	1,406		$	876

Anticipated future recognition of deferred franchise fees

The following table reflects the estimated franchise fees to be recognized in the future related to performance obligations that are unsatisfied at the end of the period:

 

	Estimate for fiscal year
2024	$	336
2025		320
2026		289
2027		172
2028		78
Thereafter		413
Total	$	1,608

Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]

	March 26, 2023		March 27, 2022
Domestic (United States)	$	124,887	$	111,659
Non-domestic		5,898		3,223
	$	130,785	$	114,882

	March 26, 2023		March 27, 2022
Branded Products	$	78,884	$	66,322
Company-owned restaurants		12,161		10,905
Total sales	$	91,045	$	77,227
License royalties	$	33,455	$	31,824
Royalties		3,636		3,304
Franchise fees		656		555
Total franchise fees and royalties	$	4,292	$	3,859
Advertising fund revenue	$	1,993	$	1,972
Total revenues	$	130,785	$	114,882