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Segment Information (Tables)

12 Months Ended

Dec. 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:

			Fiscal Year Ended
			December 27, 2023						December 28, 2022						December 29, 2021
Revenues by operating segment:			(In thousands)
Denny’s			$	443,106					$	447,687					$	398,174
Other			20,816						8,742						—
Total operating revenue			$	463,922					$	456,429					$	398,174
Segment income:
Denny’s			$	146,833					$	138,555					$	142,102
Other			7,038						3,089						—
Total restaurant-level operating margin			$	153,871					$	141,644					$	142,102
General and administrative expenses			$	77,770					$	67,173					$	68,686
Depreciation and amortization			14,385						14,862						15,446
Goodwill impairment charges			6,363						—						—
Operating (gains), losses and other charges, net			2,530						(1,005)						(46,105)
Total other operating expenses			101,048						81,030						38,027
Operating income			52,823						60,614						104,075
Interest expense, net			17,597						13,769						15,148
Other nonoperating expense (income), net			8,288						(52,585)						(15,176)
Net income before income taxes			26,938						99,430						104,103
Provision for income taxes			6,993						24,718						26,030
Net income			$	19,945					$	74,712					$	78,073

			Fiscal Year Ended
			December 27, 2023						December 28, 2022
Segment assets:			(In thousands)
Denny’s			$	340,136					$	394,051
Other			124,682						104,284
Total assets			$	464,818					$	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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