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

12 Months Ended

May 29, 2014

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		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 29, 2014		May 30, 2013		May 31, 2012
	(in thousands, except per share data)
Numerator:
Net earnings attributable to The Marcus Corporation	$	25,001	$	17,506	$	22,734

Denominator:
Denominator for basic EPS		27,076		27,846		29,256
Effect of dilutive employee stock options		74		19		52
Denominator for diluted EPS		27,150		27,865		29,308

Net earnings per share – Basic:
Common Stock	$	0.95	$	0.68	$	0.80
Class B Common Stock	$	0.86	$	0.59	$	0.73
Net earnings per share– Diluted:
Common Stock	$	0.92	$	0.63	$	0.78
Class B Common Stock	$	0.86	$	0.59	$	0.73

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 29, 2014		May 30, 2013
	(in thousands)
Unrealized loss on available for sale investments	$	(11)	$	(10)
Unrecognized gain on interest rate swap agreement		34		18
Net unrecognized actuarial loss for pension obligation		(4,581)		(3,836)
	$	(4,558)	$	(3,828)