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Description of Business and Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 26, 2024
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, provides a reconciliation of the number of weighted-average basic and diluted shares outstanding, when applicable, and provides the weighted-average number of anti-dilutive shares excluded from the computation of diluted weighted-average shared outstanding:
Year Ended
December 26,
2024
December 28,
2023
December 29,
2022
Net earnings (loss) per share – Basic:
Common Stock$(0.25)$0.48 $(0.39)
Class B Common Stock$(0.23)$0.43 $(0.35)
Net earnings (loss) per share- Diluted:
Common Stock$(0.25)$0.46 $(0.39)
Class B Common Stock$(0.23)$0.43 $(0.35)
Numerator:
Net earnings (loss) attributable to The Marcus Corporation$(7,787)$14,794 $(11,972)
Denominator (in thousands):
Denominator for basic EPS31,887 31,658 31,488 
Effect of dilutive employee stock options— 44 — 
Effect of restricted stock units— — — 
Effect of convertible senior notes— 9,287 — 
Diluted weighted-average shares outstanding31,887 40,989 31,488 
Weighted-average number of anti-dilutive shares excluded from denominator (in thousands):
Employee stock options2,776 2,933 2,622 
Restricted stock units48 — — 
Performance stock units141— — 
Convertible senior notes— — 9,141 
Total2,965 2,933 11,763 
Schedule of Accumulated Other Comprehensive Income (Loss) Accumulated other comprehensive loss presented in the accompanying consolidated balance sheets consists of the following, all presented net of tax:
December 26, 2024December 28, 2023
Net unrecognized actuarial loss for pension obligation$(181)$(1,336)
$(181)$(1,336)