XML 50 R39.htm IDEA: XBRL DOCUMENT v3.24.2

Segment Information (Tables)

6 Months Ended

Jun. 26, 2024

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												Two Quarters Ended
			June 26, 2024						June 28, 2023						June 26, 2024						June 28, 2023
Revenues by operating segment:			(In thousands)
Denny’s			$	109,352					$	111,586					$	213,363					$	223,816
Other			6,575						5,329						12,538						10,570
Total operating revenue			$	115,927					$	116,915					$	225,901					$	234,386
Segment income:
Denny’s			$	34,075					$	37,941					$	67,735					$	74,581
Other			846						1,946						1,668						3,898
Total restaurant-level operating margin			$	34,921					$	39,887					$	69,403					$	78,479
General and administrative expenses			$	20,486					$	20,160					$	41,708					$	40,278
Depreciation and amortization			3,735						3,617						7,316						7,273
Goodwill impairment charges			20						—						20						—
Operating (gains), losses and other charges, net			1,565						1,176						1,238						(153)
Total other operating expenses			25,806						24,953						50,282						47,398
Operating income			9,115						14,934						19,121						31,081
Interest expense, net			4,573						4,402						8,993						8,907
Other nonoperating (income) expense, net			(224)						(666)						(861)						9,427
Income before income taxes			4,766						11,198						10,989						12,747
Provision for income taxes			1,198						2,660						2,730						3,612
Net income			$	3,568					$	8,538					$	8,259					$	9,135

			June 26, 2024						December 27, 2023
Segment assets:			(In thousands)
Denny’s			$	333,777					$	340,136
Other			126,161						124,682
Total assets			$	459,938					$	464,818

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 280
-SubTopic 10
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

Reference 2: 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 3: 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