{"url_path":"/sec/nath/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A ****Controls and Procedures.**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-09","source_url":"https://www.sec.gov/Archives/edgar/data/69733/0001437749-26-019923-index.html","accession_number":"0001437749-26-019923","cik":"0000069733","ticker":"NATH","issuer_name":"NATHANS FAMOUS, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/69733/0001437749-26-019923-index.html","primary_entity_key":"0000069733","primary_entity_name":"NATHANS FAMOUS, INC."},"word_count":578,"has_tables":true,"body_markdown":"**Item 9A.      ****Controls and Procedures.**\n\n \n\n**Evaluation of Disclosure Controls and Procedures**\n\n \n\nOur management, with the participation of our Chief Executive Officer and Chief Financial Officer, conducted an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures, as defined by Exchange Act Rule 13a-15(e) and Exchange Act Rule 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”) as of March 29, 2026. Based on that evaluation, the Chief Executive Officer, and Chief Financial Officer have concluded that, as of the end of the period covered by this report, our disclosure controls and procedures were effective to ensure that the information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified by the SEC’s rules and forms and that such information is accumulated and communicated to our management, including our principal executive and principal financial officers, as appropriate to allow timely decisions regarding required disclosure.\n\n \n\n**Management’s Annual Report on Internal Control Over Financial Reporting**\n\n \n\nOur management is responsible for establishing and maintaining an adequate system of internal control over financial reporting, as defined by Exchange Act Rule 13a-15(f) and Exchange Act Rule 15d-15(f). Our internal control over financial reporting includes those policies and procedures that:\n\n \n\n \n\n●\n\npertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of our assets;\n\n \n\n \n\n●\n\nprovide reasonable assurance that transactions are recorded as necessary to permit preparation of our financial statements in accordance with generally accepted accounting principles in the United States, and that our receipts and expenditures are being made only in accordance with authorizations of our management and directors; and\n\n \n\n \n\n●\n\nprovide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on the financial statements.\n\n \n\nManagement has assessed the effectiveness of our system of internal control over financial reporting as of March 29, 2026. In making this assessment, management used the framework in Internal Control — Integrated Framework issued in 2013 by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”). Based on our assessment and the criteria set forth by COSO in 2013, management believes that Nathan’s maintained effective internal control over financial reporting as of March 29, 2026. The effectiveness of our internal control over financial reporting as of March 29, 2026, has been audited by CBIZ CPAs P.C., an independent registered public accounting firm which has also audited our consolidated financial statements, as stated in its attestation report which is included herein.\n\n \n\n**Changes in Internal Controls**\n\n \n\nThere were no changes in our internal controls over financial reporting that occurred during the quarter ended March 29, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.\n\n \n\n51\n\n \n\n \n\n**Limitations on the Effectiveness of Controls**\n\n \n\nWe believe that a control system, no matter how well designed and operated, cannot provide absolute assurance that the objectives of the control system are met, and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within a company have been detected. Our disclosure controls and procedures are designed to provide reasonable assurance of achieving their objectives and our Chief Executive Officer and Chief Financial Officer have concluded that such controls and procedures are effective at the reasonable assurance level."}