Nathans Famous Inc
Nathan's Famous, Inc., along with its subsidiaries, operates in the foodservice industry both in the United States and internationally. It operates through three segments: Branded Product Program; Product licensing; and Restaurant operations. The company owns and franchises restaurants under the Nathan's Famous brand name and sells products bearing the Nathan's Famous trademarks through various d… Read more
Nathans Famous Inc (NATH) - Net Assets
Latest net assets as of December 2025: $-15.27 Million USD
Based on the latest financial reports, Nathans Famous Inc (NATH) has net assets worth $-15.27 Million USD as of December 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($50.94 Million) and total liabilities ($66.21 Million). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $-15.27 Million |
| % of Total Assets | -29.97% |
| Annual Growth Rate | N/A |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 55.36 |
Nathans Famous Inc - Net Assets Trend (1993–2025)
This chart illustrates how Nathans Famous Inc's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Nathans Famous Inc (1993–2025)
The table below shows the annual net assets of Nathans Famous Inc from 1993 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-03-31 | $-16.51 Million | +49.84% |
| 2024-03-31 | $-32.92 Million | +26.12% |
| 2023-03-31 | $-44.56 Million | +18.96% |
| 2022-03-31 | $-54.99 Million | +11.99% |
| 2021-03-31 | $-62.48 Million | +5.91% |
| 2020-03-31 | $-66.40 Million | +5.34% |
| 2019-03-31 | $-70.14 Million | +17.06% |
| 2018-03-31 | $-84.57 Million | -27.19% |
| 2017-03-31 | $-66.49 Million | +8.08% |
| 2016-03-31 | $-72.34 Million | -20.75% |
| 2015-03-31 | $-59.91 Million | -236.47% |
| 2014-03-31 | $43.90 Million | +28.55% |
| 2013-03-31 | $34.15 Million | +18.42% |
| 2012-03-31 | $28.84 Million | -24.27% |
| 2011-03-31 | $38.08 Million | -14.07% |
| 2010-03-31 | $44.31 Million | +5.89% |
| 2009-03-31 | $41.85 Million | -1.78% |
| 2008-03-31 | $42.61 Million | +18.75% |
| 2007-03-31 | $35.88 Million | +27.92% |
| 2006-03-31 | $28.05 Million | +31.34% |
| 2005-03-31 | $21.36 Million | +23.08% |
| 2004-03-31 | $17.35 Million | +5.91% |
| 2003-03-31 | $16.38 Million | -54.67% |
| 2002-03-31 | $36.15 Million | +3.18% |
| 2001-03-31 | $35.03 Million | +5.05% |
| 2000-03-31 | $33.35 Million | +26.79% |
| 1999-03-31 | $26.30 Million | +11.44% |
| 1998-03-31 | $23.60 Million | +7.27% |
| 1997-03-31 | $22.00 Million | -20.00% |
| 1995-03-31 | $27.50 Million | -1.79% |
| 1994-03-31 | $28.00 Million | +14.29% |
| 1993-03-31 | $24.50 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Nathans Famous Inc's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 1226300000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (March 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | $6.56 Million | % |
| Common Stock | $94.00K | % |
| Total Equity | $-16.51 Million | 100.00% |
Nathans Famous Inc Competitors by Market Cap
The table below lists competitors of Nathans Famous Inc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
FutureChem Co.Ltd
KQ:220100
|
$286.19 Million |
|
Oriental Union Chemical Corp
TW:1710
|
$286.20 Million |
|
ZJBC Information Technology Co Ltd
SHE:000889
|
$286.23 Million |
|
Genie Energy Ltd
NYSE:GNE
|
$286.29 Million |
|
Chengdu Huasun Group Inc Ltd
SHE:000790
|
$286.16 Million |
|
Pubmatic Inc
NASDAQ:PUBM
|
$286.11 Million |
|
Banco Products (I) Limited
NSE:BANCOINDIA
|
$286.08 Million |
|
Maravai Lifesciences Holdings Inc
NASDAQ:MRVI
|
$285.91 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Nathans Famous Inc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from -32,923,000 to -16,513,000, a change of 16,410,000.
- Net income of 24,026,000 contributed positively to equity growth.
- Dividend payments of 8,172,000 reduced retained earnings.
- Other factors increased equity by 556,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $24.03 Million | +145.5% |
| Dividends Paid | $8.17 Million | -49.49% |
| Other Changes | $556.00K | +3.37% |
| Total Change | $- | % |
Book Value vs Market Value Analysis
This analysis compares Nathans Famous Inc's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 1993-03-31 | $5.44 | $100.62 | x |
| 1994-03-31 | $5.79 | $100.62 | x |
| 1995-03-31 | $6.05 | $100.62 | x |
| 1997-03-31 | $4.66 | $100.62 | x |
| 1998-03-31 | $5.03 | $100.62 | x |
| 1999-03-31 | $5.50 | $100.62 | x |
| 2000-03-31 | $4.74 | $100.62 | x |
| 2001-03-31 | $4.94 | $100.62 | x |
| 2002-03-31 | $5.10 | $100.62 | x |
| 2003-03-31 | $2.74 | $100.62 | x |
| 2004-03-31 | $3.06 | $100.62 | x |
| 2005-03-31 | $3.51 | $100.62 | x |
| 2006-03-31 | $4.28 | $100.62 | x |
| 2007-03-31 | $5.66 | $100.62 | x |
| 2008-03-31 | $6.55 | $100.62 | x |
| 2009-03-31 | $6.77 | $100.62 | x |
| 2010-03-31 | $7.75 | $100.62 | x |
| 2011-03-31 | $6.92 | $100.62 | x |
| 2012-03-31 | $5.71 | $100.62 | x |
| 2013-03-31 | $7.44 | $100.62 | x |
| 2014-03-31 | $9.53 | $100.62 | x |
| 2015-03-31 | $-13.06 | $100.62 | x |
| 2016-03-31 | $-16.21 | $100.62 | x |
| 2017-03-31 | $-15.81 | $100.62 | x |
| 2018-03-31 | $-20.04 | $100.62 | x |
| 2019-03-31 | $-16.62 | $100.62 | x |
| 2020-03-31 | $-15.75 | $100.62 | x |
| 2021-03-31 | $-15.18 | $100.62 | x |
| 2022-03-31 | $-13.36 | $100.62 | x |
| 2023-03-31 | $-10.90 | $100.62 | x |
| 2024-03-31 | $-8.06 | $100.62 | x |
| 2025-03-31 | $-4.03 | $100.62 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Nathans Famous Inc utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 0.00%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 16.21%
- • Asset Turnover: 2.77x
- • Equity Multiplier: 0.00x
- Recent ROE (0.00%) is below the historical average (5.59%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1993 | 7.35% | 8.29% | 0.74x | 1.20x | $-650.00K |
| 1994 | 5.36% | 5.98% | 0.77x | 1.17x | $-1.30 Million |
| 1995 | -1.82% | -1.95% | 0.79x | 1.18x | $-3.25 Million |
| 1997 | 3.64% | 3.01% | 0.96x | 1.26x | $-1.40 Million |
| 1998 | 6.36% | 6.38% | 0.80x | 1.25x | $-860.00K |
| 1999 | 10.27% | 11.02% | 0.78x | 1.19x | $70.00K |
| 2000 | -3.81% | -4.16% | 0.63x | 1.46x | $-4.60 Million |
| 2001 | 4.58% | 3.40% | 0.91x | 1.48x | $-1.90 Million |
| 2002 | 3.46% | 2.81% | 0.91x | 1.35x | $-2.37 Million |
| 2003 | -85.26% | -41.17% | 1.31x | 1.58x | $-15.61 Million |
| 2004 | 10.92% | 6.17% | 1.11x | 1.59x | $158.80K |
| 2005 | 12.82% | 8.02% | 1.09x | 1.46x | $601.40K |
| 2006 | 75.82% | 51.41% | 1.11x | 1.33x | $18.46 Million |
| 2007 | 15.45% | 12.12% | 0.98x | 1.30x | $1.96 Million |
| 2008 | 15.38% | 13.83% | 0.93x | 1.20x | $2.29 Million |
| 2009 | 17.88% | 15.20% | 0.99x | 1.19x | $3.30 Million |
| 2010 | 12.57% | 10.95% | 0.95x | 1.20x | $1.14 Million |
| 2011 | 5.81% | 3.92% | 1.07x | 1.39x | $-1.59 Million |
| 2012 | 21.35% | 9.38% | 1.47x | 1.54x | $3.27 Million |
| 2013 | 21.87% | 10.51% | 1.43x | 1.45x | $4.05 Million |
| 2014 | 18.97% | 10.08% | 1.47x | 1.28x | $3.94 Million |
| 2015 | 0.00% | 11.81% | 1.17x | 0.00x | $17.69 Million |
| 2016 | 0.00% | 6.04% | 1.41x | 0.00x | $13.33 Million |
| 2017 | 0.00% | 7.74% | 1.24x | 0.00x | $14.13 Million |
| 2018 | 0.00% | 2.52% | 1.30x | 0.00x | $11.09 Million |
| 2019 | 0.00% | 21.10% | 1.08x | 0.00x | $28.51 Million |
| 2020 | 0.00% | 13.00% | 0.97x | 0.00x | $20.08 Million |
| 2021 | 0.00% | 14.60% | 0.70x | 0.00x | $17.32 Million |
| 2022 | 0.00% | 11.83% | 1.46x | 0.00x | $19.09 Million |
| 2023 | 0.00% | 15.00% | 2.23x | 0.00x | $24.08 Million |
| 2024 | 0.00% | 14.15% | 2.84x | 0.00x | $22.91 Million |
| 2025 | 0.00% | 16.21% | 2.77x | 0.00x | $25.68 Million |
Industry Comparison
This section compares Nathans Famous Inc's net assets metrics with peer companies in the Restaurants industry.
Industry Context
- Industry: Restaurants
- Average net assets among peers: $1,100,683,888
- Average return on equity (ROE) among peers: -9.48%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Nathans Famous Inc (NATH) | $-15.27 Million | 7.35% | N/A | $286.17 Million |
| Alsea S.A.B. de C.V (ALSSF) | $9.60 Billion | 31.08% | 7.07x | $902.51 Million |
| Arcos Dorados Holdings Inc (ARCO) | $695.30 Million | 7.75% | 2.14x | $952.86 Million |
| AmRest Holdings SE (ARHOF) | $264.70 Million | -68.76% | 6.99x | $477.90 Million |
| Ark Restaurants Corp (ARKR) | $7.80 Million | -3.85% | 0.72x | $10.36 Million |
| Big Buck Brewery & Steakhouse Inc (BBUCQ) | $5.62 Million | -39.20% | 3.43x | $1.94 |
| Flanigans Enterprises Inc (BDL) | $7.67 Million | 17.79% | 0.46x | $18.25 Million |
| Bagger Dave's Burger Tavern Inc (BDVB) | $2.41 Million | -143.08% | 1.53x | $654.12K |
| BurgerFi International, Inc. (BFICQ) | $78.95 Million | -131.01% | 2.51x | $1.57K |
| Biglari Holdings Inc (BH-A) | $1.80 Million | 233.33% | 36.28x | $310.04 Million |
| BJs Restaurants Inc (BJRI) | $345.51 Million | 1.18% | 2.51x | $663.68 Million |