XML 49 R39.htm IDEA: XBRL DOCUMENT
v3.23.3

Segment Information (Tables) | 9 Months Ended
--- | ---
Sep. 27, 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 net income:
| Quarter Ended |  | Three Quarters Ended
| September 27, 2023 |  | September 28, 2022 |  | September 27, 2023 |  | September 28, 2022
Revenues by operating segment: | (In thousands)
Denny’s | $ | 109,136 |  |  | $ | 113,725 |  |  | $ | 332,952 |  |  | $ | 331,849 |
Other | 5,047 |  |  | 3,731 |  |  | 15,617 |  |  | 3,731 |
Total operating revenue | $ | 114,183 |  |  | $ | 117,456 |  |  | $ | 348,569 |  |  | $ | 335,580 |
Segment income: |  |  |  |  |  |  |
Denny’s | $ | 36,944 |  |  | $ | 33,227 |  |  | $ | 111,525 |  |  | $ | 101,964 |
Other | 1,536 |  |  | 1,199 |  |  | 5,434 |  |  | 1,199 |
Total restaurant-level operating margin | $ | 38,480 |  |  | $ | 34,426 |  |  | $ | 116,959 |  |  | $ | 103,163 |
General and administrative expenses | $ | 18,237 |  |  | $ | 16,607 |  |  | $ | 58,515 |  |  | $ | 50,188 |
Depreciation and amortization | 3,605 |  |  | 3,914 |  |  | 10,878 |  |  | 11,052 |
Operating (gains), losses and other charges, net | 2,620 |  |  | (1,897) |  |  | 2,467 |  |  | (1,051) |
Total other operating expenses | 24,462 |  |  | 18,624 |  |  | 71,860 |  |  | 60,189 |
Operating income | 14,018 |  |  | 15,802 |  |  | 45,099 |  |  | 42,974 |
Interest expense, net | 4,381 |  |  | 3,691 |  |  | 13,288 |  |  | 9,529 |
Other nonoperating expense (income), net | 43 |  |  | (10,461) |  |  | 9,470 |  |  | (49,871) |
Income before income taxes | 9,594 |  |  | 22,572 |  |  | 22,341 |  |  | 83,316 |
Provision for income taxes | 1,686 |  |  | 5,489 |  |  | 5,298 |  |  | 21,375 |
Net income | $ | 7,908 |  |  | $ | 17,083 |  |  | $ | 17,043 |  |  | $ | 61,941 |
| September 27, 2023 |  | December 28, 2022
Segment assets: | (In thousands)
Denny’s | $ | 376,123 |  |  | $ | 394,051 |
Other | 103,712 |  |  | 104,284 |
Total assets | $ | 479,835 |  |  | $ | 498,335 |

X
- 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 + Details
Name: | us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_SegmentReportingAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration