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Description of Business and Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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May 30, 2013
Basis of Presentation and Significant Accounting Policies [Abstract] |
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
L and improvements |  | 15 – 39
Buildings and improvements |  | 25 – 39
Leasehold improvements |  | 3 – 40
Furniture, fixtures and equipment |  | 3 – 20
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 per share and provides a reconciliation of the number of weighted-average basic and diluted shares outstanding:
|  | Year Ended |
|  | May 30, 2013 |  | May 31, 2012 |  | May 26, 2011 |
|  | (in thousands, except per share data) |
Numerator: |  |  |  |  |  |  |  |  |  |
Net earnings attributable to The Marcus Corporation |  | $ | 17,506 |  | $ | 22,734 |  | $ | 13,558 |
Denominator: |  |  |  |  |  |  |  |  |  |
Denominator for basic EPS |  |  | 27,846 |  |  | 29,256 |  |  | 29,559 |
Effect of dilutive employee stock options |  |  | 19 |  |  | 52 |  |  | 98 |
Denominator for diluted EPS |  |  | 27,865 |  |  | 29,308 |  |  | 29,657 |
Net earnings per share – Basic: |  |  |  |  |  |  |  |  |  |
Common Stock |  | $ | 0.68 |  | $ | 0.80 |  | $ | 0.47 |
Class B Common Stock |  | $ | 0.59 |  | $ | 0.73 |  | $ | 0.43 |
Net earnings per share– Diluted: |  |  |  |  |  |  |  |  |  |
Common Stock |  | $ | 0.63 |  | $ | 0.78 |  | $ | 0.46 |
Class B Common Stock |  | $ | 0.59 |  | $ | 0.73 |  | $ | 0.43 |
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:
|  | May 30, 2013 |  | May 31, 2012 |
|  | (in thousands) |
Unrealized loss on available for sale investments |  | $ | (10) |  | $ | (8) |
Unrecognized loss on terminated interest rate swap agreement |  |  | - |  |  | (58) |
Unrecognized gain on interest rate swap agreement |  |  | 18 |  |  | - |
Net unrecognized actuarial loss for pension obligation |  |  | (3,836) |  |  | (4,073) |
|  | $ | (3,828) |  | $ | (4,139) |

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- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=28358780&loc=SL7669686-108580 + Details
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