Nathans Famous Inc (NATH) - Net Assets
Based on the latest financial reports, Nathans Famous Inc (NATH) has net assets worth $-14.22 Million USD as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($53.65 Million) and total liabilities ($67.87 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. Also explore how large is Nathans Famous Inc's balance sheet for the complete picture of this company's asset base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $-14.22 Million |
| % of Total Assets | -26.51% |
| 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 (1993–2026)
This chart illustrates how Nathans Famous Inc's net assets have evolved over time, based on quarterly financial data. Check NATH tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Annual Net Assets for Nathans Famous Inc (1993–2026)
The table below shows the annual net assets of Nathans Famous Inc from 1993 to 2026. For live valuation and market cap data, see Nathans Famous Inc market cap and net worth.
| Year | Net Assets | Change |
|---|---|---|
| 2026-03-31 | $-14.22 Million | +13.87% |
| 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 1388000000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (March 2026)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | $8.18 Million | % |
| Common Stock | $94.00K | % |
| Total Equity | $-14.22 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 |
|---|---|
|
Eurocharm Holdings Co Ltd
TW:5288
|
$401.85 Million |
|
Braskem SA Class A
NYSE:BAK
|
$402.00 Million |
|
Bank7 Corp
NASDAQ:BSVN
|
$402.10 Million |
|
Jiangsu Hanvo Safety Product Co. Ltd.
SHE:300952
|
$402.31 Million |
|
Argosy Research
TWO:3217
|
$401.69 Million |
|
Hualan Group Co Ltd
SHE:301027
|
$401.61 Million |
|
Guangshen Railway Company Limited
F:GRCH
|
$401.60 Million |
|
CIMB Thai Bank Public Company Limited
BK:CIMBT
|
$401.59 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 2025 to 2026, total equity changed from -16,513,000 to -14,223,000, a change of 2,290,000.
- Net income of 20,020,000 contributed positively to equity growth.
- Dividend payments of 18,403,000 reduced retained earnings.
- Other factors increased equity by 673,000.
Equity Change Factors (2025 to 2026)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $20.02 Million | +140.76% |
| Dividends Paid | $18.40 Million | -129.39% |
| Other Changes | $673.00K | +4.73% |
| 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 | $98.11 | x |
| 1994-03-31 | $5.79 | $98.11 | x |
| 1995-03-31 | $6.05 | $98.11 | x |
| 1997-03-31 | $4.66 | $98.11 | x |
| 1998-03-31 | $5.03 | $98.11 | x |
| 1999-03-31 | $5.50 | $98.11 | x |
| 2000-03-31 | $4.74 | $98.11 | x |
| 2001-03-31 | $4.94 | $98.11 | x |
| 2002-03-31 | $5.10 | $98.11 | x |
| 2003-03-31 | $2.74 | $98.11 | x |
| 2004-03-31 | $3.06 | $98.11 | x |
| 2005-03-31 | $3.51 | $98.11 | x |
| 2006-03-31 | $4.28 | $98.11 | x |
| 2007-03-31 | $5.66 | $98.11 | x |
| 2008-03-31 | $6.55 | $98.11 | x |
| 2009-03-31 | $6.77 | $98.11 | x |
| 2010-03-31 | $7.75 | $98.11 | x |
| 2011-03-31 | $6.92 | $98.11 | x |
| 2012-03-31 | $5.71 | $98.11 | x |
| 2013-03-31 | $7.44 | $98.11 | x |
| 2014-03-31 | $9.53 | $98.11 | x |
| 2015-03-31 | $-13.06 | $98.11 | x |
| 2016-03-31 | $-16.21 | $98.11 | x |
| 2017-03-31 | $-15.81 | $98.11 | x |
| 2018-03-31 | $-20.04 | $98.11 | x |
| 2019-03-31 | $-16.62 | $98.11 | x |
| 2020-03-31 | $-15.75 | $98.11 | x |
| 2021-03-31 | $-15.18 | $98.11 | x |
| 2022-03-31 | $-13.36 | $98.11 | x |
| 2023-03-31 | $-10.90 | $98.11 | x |
| 2024-03-31 | $-8.06 | $98.11 | x |
| 2025-03-31 | $-4.03 | $98.11 | x |
| 2026-03-31 | $-3.45 | $98.11 | 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: 12.35%
- • Asset Turnover: 3.02x
- • Equity Multiplier: 0.00x
- Recent ROE (0.00%) is below the historical average (5.42%), 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 |
| 2026 | 0.00% | 12.35% | 3.02x | 0.00x | $21.44 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: $168,257,855
- Average return on equity (ROE) among peers: -8.78%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Nathans Famous Inc (NATH) | $-14.22 Million | 7.35% | N/A | $401.70 Million |
| Arcos Dorados Holdings Inc (ARCO) | $198.02 Million | -75.47% | 10.58x | $1.07 Billion |
| Ark Restaurants Corp (ARKR) | $29.10 Million | 15.81% | 0.48x | $20.37 Million |
| Flanigans Enterprises Inc (BDL) | $1.90 Million | 31.58% | 2.11x | $56.74 Million |
| BurgerFi International, Inc. (BFICQ) | $78.95 Million | -131.01% | 2.51x | $2.74K |
| Biglari Holdings Inc (BH) | $324.93 Million | 10.64% | 1.07x | $777.94 Million |
| Biglari Holdings Inc (BH-A) | $167.05 Million | 13.82% | 1.37x | $419.09 Million |
| BJs Restaurants Inc (BJRI) | $290.29 Million | 15.58% | 3.25x | $1.09 Billion |
| Bloomin Brands Inc (BLMN) | $273.91 Million | 37.20% | 11.12x | $664.79 Million |
| Black Rock Coffee Bar, Inc. Class A Common Stock (BRCB) | $104.71 Million | -0.06% | 2.21x | $139.15 Million |
| Dutch Bros Inc (BROS) | $213.73 Million | -5.93% | 1.59x | $8.93 Billion |
About 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. It also has license agreements for the manufacture, distribution, marketin… Read more