XML 46 R33.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Employee Benefit Plans (Tables) | 12 Months Ended
--- | ---
Dec. 28, 2023
Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract] |
Schedule of Changes in Projected Benefit Obligations | The status of the Company’s unfunded nonqualified, defined-benefit and account-based retirement plan based on the respective December 28, 2023 and December 29, 2022 measurement dates is as follows:
| December 28, 2023 |  | December 29, 2022
Change in benefit obligation: |  |  |
Benefit obligation at beginning of period | $ | 36,324 |  |  | $ | 46,827 |
Service cost | 487 |  |  | 1,055 |
Interest cost | 1,811 |  |  | 1,341 |
Actuarial gain | (656) |  |  | (11,368) |
Benefits paid | (1,617) |  |  | (1,531) |
Benefit obligation at end of year | $ | 36,349 |  |  | $ | 36,324 |
Amounts recognized in the statement of financial position consist of: |  |  |
Current accrued benefit liability (included in Other accrued liabilities) | $ | (2,060) |  |  | $ | (1,890) |
Noncurrent accrued benefit liability (included in Other long-term obligations) | (34,289) |  |  | (34,434) |
Total | $ | (36,349) |  |  | $ | (36,324) |
Amounts recognized in accumulated other comprehensive loss consist of: |  |  |
Net actuarial loss | $ | 2,004 |  |  | $ | 2,660 |
Prior service credit | (196) |  |  | (260) |
Total | $ | 1,808 |  |  | $ | 2,400 |
Schedule of Net Periodic Pension Cost |
| Year Ended
| December 28, 2023 |  | December 29, 2022 |  | December 30, 2021
Net periodic pension cost: |  |  |  |  |
Service cost | $ | 487 |  |  | $ | 1,055 |  |  | $ | 1,122 |
Interest cost | 1,811 |  |  | 1,341 |  |  | 1,201 |
Net amortization of prior service cost and actuarial loss | (64) |  |  | 1,028 |  |  | 1,311 |
| $ | 2,234 |  |  | $ | 3,424 |  |  | $ | 3,634 |
Schedule of Pre-tax Change in the Benefit Obligation | The pre-tax change in the benefit obligation recognized in other comprehensive loss was as follows:
| Year Ended
| December 28, 2023 |  | December 29, 2022
Net actuarial gain | $ | (656) |  | (11,368)
Amortization of the net actuarial loss | — |  |  | (1,092) |
Amortization of the prior year service credit | 64 |  | 63
Total | $ | (592) |  | (12,397)
Schedule of Assumptions Used | The weighted-average assumptions used to determine the benefit obligations as of the measurement dates were as follows:
| December 28, 2023 |  | December 29, 2022
Discount rate | 5.00% |  | 5.05%
Rate of compensation increase | 4.00% |  | 4.00%
The weighted-average assumptions used to determine net periodic benefit cost were as follows:
| Year Ended
| December 28, 2023 |  | December 29, 2022 |  | December 30, 2021
Discount rate | 5.05% |  | 2.85% |  | 2.45%
Rate of compensation increase | 4.00% |  | 4.00% |  | 4.00%
Schedule of Expected Benefit Payments | Benefit payments expected to be paid subsequent to December 28, 2023, are as follows:
Fiscal Year |  |
2024 |  | $ | 2,111 |
2025 |  | 2,200 |
2026 |  | 2,314 |
2027 |  | 2,313 |
2028 |  | 2,563 |
Years 2029 – 2033 |  | 15,685 |

X
- Definition The tabular disclosure for pre-tax change in the defined benefit plan amounts recognized in other comprehensive loss. + References No definition available. + Details
Name: | mcs_ScheduleOfPreTaxChangeInDefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | mcs_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (k) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in the benefit obligation of pension plans and/or other employee benefit plans from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Subparagraph (a) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ScheduleOfChangesInProjectedBenefitObligationsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Subparagraph (f) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Subparagraph (h) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration