NATHMEDIUM SIGNALFINANCIAL10-K

NATH demonstrated strong financial performance with significantly improved profitability and balance sheet health, including a 49.8% reduction in negative stockholders' equity and 22.5% increase in net income.

The company appears to be executing a successful turnaround strategy, generating substantial cash flow improvements while reducing debt burden and moving closer to positive equity territory. The 11.6% increase in licensing revenue ($37.4M vs $33.6M) demonstrates the strength of their high-margin franchise model and brand monetization efforts.

Comparing 2025-06-10 vs 2024-06-12View on EDGAR →
FINANCIAL ANALYSIS

NATH shows comprehensive financial improvement across all major metrics, with net income rising 22.5% to $24.0M, operating cash flow increasing 26.2% to $25.2M, and cash reserves growing 32.2% to $27.8M. The company strengthened its balance sheet by reducing total debt 15.9% to $50.5M while cutting negative stockholders' equity nearly in half from -$32.9M to -$16.5M. This represents a company in clear financial recovery mode, generating strong cash flows from operations while systematically improving its capital structure and moving toward positive equity.

FINANCIAL STATEMENT CHANGES
Stockholders Equity
Balance Sheet
+49.8%
-$32.9M-$16.5M

Equity base grew 49.8% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Inventory
Balance Sheet
+45%
$842K$1.2M

Inventory surged 45% — growing faster than typical sales pace; potential demand softening or supply chain overcorrection.

Cash & Equivalents
Balance Sheet
+32.2%
$21.0M$27.8M

Cash position surged 32.2% — strong cash generation or capital raise providing significant financial cushion.

Capital Expenditure
Cash Flow
-28.1%
$313K$225K

Capex reduced 28.1% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Operating Cash Flow
Cash Flow
+26.2%
$20.0M$25.2M

Operating cash flow grew 26.2% — strong conversion of earnings to cash, healthy business fundamentals.

Net Income
P&L
+22.5%
$19.6M$24.0M

Net income grew 22.5% — bottom-line growth signals improving overall business health.

Current Assets
Balance Sheet
+16.4%
$38.8M$45.1M

Current assets grew 16.4% — improving short-term liquidity or inventory/receivables build.

Total Debt
Balance Sheet
-15.9%
$60.0M$50.5M

Debt reduced 15.9% — deleveraging strengthens balance sheet and reduces financial risk.

Total Liabilities
Balance Sheet
-14.4%
$81.8M$70.0M

Liabilities reduced 14.4% — deleveraging improves balance sheet strength and financial flexibility.

Operating Income
P&L
+12.3%
$32.5M$36.5M

Operating income improving — cost discipline or growing revenue base absorbing fixed costs.

LANGUAGE CHANGES
NEW — 2025-06-10
PRIOR — 2024-06-12
ADDED
As of June 5, 2025, there were outstanding 4,089,510 shares of Common Stock, par value $.01 per share.
References to a year are to our fiscal year, unless the context requires otherwise.
Our 2025 year commenced on April 1, 2024 and ended on March 30, 2025; and our 2024 year commenced on March 27, 2023 and ended on March 31, 2024.
Our franchised restaurant operations predominately feature a menu consisting of Nathan s World Famous Beef Hot Dogs, crinkle-cut French fries and beverages as well as other items.
We use the Arthur Treacher s Fish Chips brand, products and trademarks as a branded seafood menu-line extension for inclusion in certain Nathan s Famous restaurants, as well as online platforms for third party delivery, such as UberEats, GrubHub and DoorDash.
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REMOVED
As of June 6, 2024, there were outstanding 4,084,615 shares of Common Stock, par value $.01 per share.
References to the fiscal 2024 period mean the fiscal year ended March 31, 2024 and references to the fiscal 2023 period mean the fiscal year ended March 26, 2023.
In addition, references to the Notes , 2025 Notes or the 2025 Senior Secured Notes refer to our $60,000,000 6.625% Senior Secured Notes due 2025 and references to the 2020 Notes or the 2020 Senior Secured Notes refer to the $135,000,000 10.000% Senior Secured Notes which were redeemed on November 16, 2017.
Our franchised restaurant operations are comprised predominately of our Nathan s Famous concept, which features a menu consisting of Nathan s World Famous Beef Hot Dogs, crinkle-cut French fries and beverages as well as other items.
All of our licensing agreements combined produced $33,581,000 and $33,455,000 of high margin revenue for fiscal 2024 and 2023, respectively.
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