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Segment Reporting (Tables)

3 Months Ended

Mar. 29, 2023

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment

The following tables present revenues by segment and a reconciliation of restaurant-level operating margin to operating income:

									Quarter Ended
															March 29, 2023						March 30, 2022
Revenues by operating segment:															(In thousands)
Denny’s															$	112,230					$	103,107
Other															5,241						—
Total operating revenue															$	117,471					$	103,107
Segment income:
Denny’s															$	36,640					$	33,813
Other															1,952						—
Total restaurant-level operating margin															$	38,592					$	33,813
General and administrative expenses															$	20,118					$	16,958
Depreciation and amortization															3,656						3,548
Operating (gains), losses and other charges, net															(1,329)						—
Total other operating expenses															22,445						20,506
Operating income															16,147						13,307
Interest expense, net															4,505						2,960
Other nonoperating expense (income), net															10,093						(19,615)
Net income before income taxes															1,549						29,962
Provision for income taxes															952						8,107
Net income															$	597					$	21,855

			March 29, 2023						December 28, 2022
Segment assets:			(In thousands)
Denny’s			$	377,616					$	394,051
Other			102,831						104,284
Total assets			$	480,447					$	498,335

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8813-108599

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599

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- References

No definition available.

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