XML 40 R27.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Description of Business and Summary of Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Dec. 28, 2023
Accounting Policies [Abstract] |
Schedule Of 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 | 10 - 20
Buildings and improvements | 12 - 39
Leasehold improvements | 3 - 40
Furniture, fixtures and equipment | 2 - 20
Finance lease right-of-use assets | 4 - 15
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 (loss) per share and provides a reconciliation of the number of weighted-average basic and diluted shares outstanding:
| Year Ended
| December 28, 2023 |  | December 29, 2022 |  | December 30, 2021
Numerator: |  |  |  |  |
Net earnings (loss) attributable to The Marcus Corporation | $ | 14,794 |  |  | $ | (11,972) |  |  | $ | (43,293) |
Denominator (in thousands): |  |  |  |  |
Denominator for basic EPS | 31,658 |  |  | 31,488 |  |  | 31,360 |
Effect of dilutive employee stock options | 44 |  |  | — |  |  | — |
Effect of convertible notes | 9,287 |  |  | — |  |  | — |
Denominator for diluted EPS | 40,989 |  |  | 31,488 |  |  | 31,360 |
Net earnings (loss) per share – Basic: |  |  |  |  |
Common Stock | $ | 0.48 |  |  | $ | (0.39) |  |  | $ | (1.42) |
Class B Common Stock | $ | 0.43 |  |  | $ | (0.35) |  |  | $ | (1.25) |
Net earnings (loss) per share- Diluted: |  |  |  |  |
Common Stock | $ | 0.46 |  |  | $ | (0.39) |  |  | $ | (1.42) |
Class B Common Stock | $ | 0.43 |  |  | $ | (0.35) |  |  | $ | (1.25) |
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:
| December 28, 2023 |  | December 29, 2022
Unrecognized gain on interest rate swap agreements | $ | — |  |  | 80 |
Net unrecognized actuarial loss for pension obligation | (1,336) |  |  | (1,774) |
| $ | (1,336) |  |  | $ | (1,694) |

X
- Definition The entire disclosure for the schedule of depreciation and amortization of property and equipment. + References No definition available. + Details
Name: | mcs_ScheduleOfDepreciationAndAmortizationOfPropertyAndEquipmentTableTextBlock
Namespace Prefix: | mcs_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-14A Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481674/830-30-50-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481694/830-30-45-20 + Details
Name: | us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 + Details
Name: | us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration