SRSEC Reporting Desk

MARCUS CORP (MCS) – SEC staff letter

2026-05-14 · Re: The oration Form 10-K for the Fiscal Year Ended December 31, 2025 · Accession 0000000000-26-004926 · 1 staff comment(s) issued

Company response(s): 2026-05-27

Debt, Equity & Derivatives

2026-05-14 · The oration Form 10-K for the Fiscal Year Ended December 31, 2025 · Comment 1 · Consolidated Statements of Operations, page 55 Responded
Staff comment: Please tell us how you computed the fiscal 2024 debt conversion expense referencing authoritative literature you relied upon. In doing so, please explain why the repurchase impacted equity as evidenced by the "Convertible Senior note repurchase" line item in your Consolidated Statements of Shareholders' Equity. letter →
Company response: The Company evaluated the accounting for the 2024 convertible senior note repurchases in accordance with ASC 470-20-40-13 through 40-17, which addresses the accounting for changes made by the debtor to the conversion privileges for the purpose of inducing conversion. AUSTIN | BOSTON | BRUSSELS | CHICAGO | DALLAS | DENVER | DETROIT | HOUSTON | JACKSONVILLE | LOS ANGELES MADISON | MEXICO CITY | MIAMI | MILWAUKEE | NASHVILLE | NEW YORK | ORLANDO | RALEIGH | SACRAMENTO | SALT LAKE CITY | SAN DIEGO | SAN FRANCISCO | SILICON VALLEY | TALLAHASSEE | TAMPA | TOKYO | WASHINGTON, D.C. 4912-7375-8879.1 U.S. Securities and Exchange Commission The Company determined that both criteria in paragraph… response letter →
Debt, Equity & Derivatives

Full letter on EDGAR → · Filing index · All MARCUS CORP (MCS) correspondence

Debt, Equity & Derivatives – what to check: Walk through the ASC 480/815/470 analysis for convertibles, warrants and modifications, citing the specific guidance and conclusions.

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