XML 23 R12.htm IDEA: XBRL DOCUMENT
v3.24.2

Goodwill and Intangible Assets | 6 Months Ended
--- | ---
Jun. 26, 2024
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Intangible Assets | Goodwill and Intangible Assets
|  |  | June 26, 2024
|  |  | (In thousands)
Balance, beginning of year |  |  | $ | 65,908 |
Reclassifications from Keke's assets held for sale |  |  | 469 |
Impairment charges related to Denny's assets held for sale |  |  | (20) |
Balance, end of period |  |  | $ | 66,357 |
Goodwill by segment consisted of the following: |  |  |
| June 26, 2024 |  | December 27, 2023
| (In thousands)
Denny’s | $ | 37,507 |  |  | $ | 37,527 |
Other | 28,850 |  |  | 28,381 |
Total goodwill | $ | 66,357 |  |  | $ | 65,908 |
Intangible assets consisted of the following:
| June 26, 2024 |  | December 27, 2023
| Gross Carrying Amount |  | Accumulated Amortization |  | Gross Carrying Amount |  | Accumulated Amortization
| (In thousands)
Intangible assets with indefinite lives: |  |  |  |  |  |  |
Trade names | $ | 79,687 |  |  | $ | — |  |  | $ | 79,687 |  |  | $ | — |
Liquor licenses | 120 |  |  | — |  |  | 120 |  |  | — |
Intangible assets with definite lives: |  |  |  |  |  |  |
Reacquired franchise rights | 9,135 |  |  | 5,792 |  |  | 9,470 |  |  | 5,614 |
Franchise agreements | 10,700 |  |  | 1,287 |  |  | 10,700 |  |  | 935 |
Intangible assets, net | $ | 99,642 |  |  | $ | 7,079 |  |  | $ | 99,977 |  |  | $ | 6,549 |
Amortization expense for intangible assets with definite lives totaled $0.4 million and $0.8 million for the quarters and year-to-date periods ended June 26, 2024 and June 28, 2023, respectively.

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

X
- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-30/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-20/tableOfContent + Details
Name: | us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration