−Removed: Quantitative and Qualitative Disclosures About Market Risk.          
−Removed: Cash and Cash Equivalents                    
+Added: Quantitative and Qualitative Disclosures About Market Risk.
+Added:           
+Added: Cash           
+Added:           
We have historically invested our cash and cash equivalents in money market funds or short-term, fixed rate, highly rated and highly liquid instruments which are generally reinvested when they mature.
Although these existing investments are not considered at risk with respect to changes in interest rates or markets for these instruments, our rate of return on short-term investments could be affected at the time of reinvestment as a result of intervening events.
−Removed: As of June 28, 2020, Nathan’s cash and cash equivalents aggregated $76,941,000.
+Added: As of September 27, 2020, Nathan’s cash and cash equivalents aggregated $81,519,000.
Earnings on this cash would increase or decrease by approximately $204,000 per annum for each 0.25% change in interest rates.
−Removed: At June 28, 2020, we had $150,000,000 of 2025 Notes outstanding which are due in November 2025.
+Added: At September 27, 2020, we had $150,000,000 of 2025 Notes outstanding which are due in November 2025.
Interest expense on these borrowings would increase or decrease by approximately $375,000 per annum for each 0.25% change in interest rates.
6 unchanged sentences
Our average cost of hot dogs between October 2019 and March 2020 was approximately 11.2% higher than between October 2018 and March 2019.
−Removed: Our average cost of hot dogs between April 2020 and June 2020 was approximately 9.1% higher than between April 2019 and June 2019.
+Added: Our average cost of hot dogs between October 2019 and September 2020 was approximately 9.4% higher than between October 2018 and September 2019.
Beginning in May 2020, the cost of hot dogs has increased significantly due primarily to the effects of the COVID-19 pandemic on the meat processing industry.
8 unchanged sentences
We have attempted to enter sales agreements with our customers that are correlated to our cost of beef, thus reducing our market volatility, or have passed through permanent increases in our commodity prices to our customers that are not on formula pricing, thereby reducing the impact of long-term increases on our financial results.
−Removed: A short-term increase or decrease of 10.0% in the cost of our food and paper products for the thirteen-week period ended June 28, 2020 would have increased or decreased our cost of sales by approximately $439,000.
+Added: A short-term increase or decrease of 10.0% in the cost of our food and paper products for the twenty-six week period ended September 27, 2020 would have increased or decreased our cost of sales by approximately $1,310,000.
Foreign Currencies
2 unchanged sentences
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.