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Segment Information (Tables)

6 Months Ended

Jun. 28, 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												Two Quarters Ended
			June 28, 2023						June 29, 2022						June 28, 2023						June 29, 2022
Revenues by operating segment:			(In thousands)
Denny’s			$	111,586					$	115,017					$	223,816					$	218,124
Other			5,329						—						10,570						—
Total operating revenue			$	116,915					$	115,017					$	234,386					$	218,124
Segment income:
Denny’s			$	37,941					$	34,924					$	74,581					$	68,737
Other			1,946						—						3,898						—
Total restaurant-level operating margin			$	39,887					$	34,924					$	78,479					$	68,737
General and administrative expenses			$	20,160					$	16,623					$	40,278					$	33,581
Depreciation and amortization			3,617						3,590						7,273						7,138
Operating (gains), losses and other charges, net			1,176						846						(153)						846
Total other operating expenses			24,953						21,059						47,398						41,565
Operating income			14,934						13,865						31,081						27,172
Interest expense, net			4,402						2,878						8,907						5,838
Other nonoperating expense (income), net			(666)						(19,795)						9,427						(39,410)
Income before income taxes			11,198						30,782						12,747						60,744
Provision for income taxes			2,660						7,779						3,612						15,886
Net income			$	8,538					$	23,003					$	9,135					$	44,858

			June 28, 2023						December 28, 2022
Segment assets:			(In thousands)
Denny’s			$	362,443					$	394,051
Other			103,182						104,284
Total assets			$	465,625					$	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
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-25

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

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- References

No definition available.

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