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AI brief of an SEC Form 8-K · NATHANS FAMOUS, INC. (NATH)

Nathan's Famous Q1 revenue rises to $54.1 million; net income falls to $8.8 million

Mixed Impact 3 of 5 earnings Written later

Nathan's Famous reported first-quarter fiscal 2027 revenue of $54.1 million, up from $47.0 million a year earlier, but net income fell to $8.8 million from $8.9 million and diluted EPS fell to $2.14 from $2.16. The company is being acquired by Smithfield Foods for $102.00 per share in cash, and the company expects the deal to close in the second half of 2026.

Key points

  • Revenue was $54,062,000 versus $46,998,000 in the prior-year quarter.
  • Net income was $8,829,000 versus $8,928,000; diluted EPS was $2.14 versus $2.16.
  • Branded Product Program income from operations fell to $1,330,000 from $2,276,000, due primarily to a 22% increase in the cost of beef and beef trimmings.
  • Smithfield Foods merger agreement, signed January 20, 2026, provides for $102.00 per share in cash.

The filing

CompanyNATHANS FAMOUS, INC. (NATH)
Form8-K, current report
Filed with the SECAug 7, 2026, 6:45 AM ET
Accession number0001437749-26-026426

Items reported: 2.02 Results of Operations

Read the filing on SEC.gov ↗

Written by AI on Nov 9, 2026, 8:51 AM ET, from this filing only. Written later: this filing was briefed after the fact, when past filings were added to the site, so the brief may be read with hindsight; the filing itself is the record of what was known on August 07, 2026.

Briefs are written by AI from the filing text and can contain mistakes — open the filing before acting on anything. Impact (1-5) and tone are the AI's reading of the filing for shareholders, not a price forecast. Not investment advice.