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v3.24.3

Segment Information (Tables) | 9 Months Ended
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Sep. 25, 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 |  | Three Quarters Ended
| September 25, 2024 |  | September 27, 2023 |  | September 25, 2024 |  | September 27, 2023
Revenues by operating segment: | (In thousands)
Denny’s | $ | 105,365 |  |  | $ | 109,136 |  |  | $ | 318,728 |  |  | $ | 332,952 |
Other | 6,394 |  |  | 5,047 |  |  | 18,932 |  |  | 15,617 |
Total operating revenue | $ | 111,759 |  |  | $ | 114,183 |  |  | $ | 337,660 |  |  | $ | 348,569 |
Segment income: |  |  |  |  |  |  |
Denny’s | $ | 35,015 |  |  | $ | 36,944 |  |  | $ | 102,750 |  |  | $ | 111,525 |
Other | 925 |  |  | 1,536 |  |  | 2,593 |  |  | 5,434 |
Total restaurant-level operating margin | $ | 35,940 |  |  | $ | 38,480 |  |  | $ | 105,343 |  |  | $ | 116,959 |
General and administrative expenses | $ | 19,831 |  |  | $ | 18,237 |  |  | $ | 61,539 |  |  | $ | 58,515 |
Depreciation and amortization | 3,622 |  |  | 3,605 |  |  | 10,938 |  |  | 10,878 |
Goodwill impairment charges | — |  |  | — |  |  | 20 |  |  | — |
Operating (gains), losses and other charges, net | 746 |  |  | 2,620 |  |  | 1,984 |  |  | 2,467 |
Total other operating expenses | 24,199 |  |  | 24,462 |  |  | 74,481 |  |  | 71,860 |
Operating income | 11,741 |  |  | 14,018 |  |  | 30,862 |  |  | 45,099 |
Interest expense, net | 4,571 |  |  | 4,381 |  |  | 13,564 |  |  | 13,288 |
Other nonoperating (income) expense, net | (824) |  |  | 43 |  |  | (1,685) |  |  | 9,470 |
Income before income taxes | 7,994 |  |  | 9,594 |  |  | 18,983 |  |  | 22,341 |
Provision for income taxes | 1,478 |  |  | 1,686 |  |  | 4,208 |  |  | 5,298 |
Net income | $ | 6,516 |  |  | $ | 7,908 |  |  | $ | 14,775 |  |  | $ | 17,043 |
| September 25, 2024 |  | December 27, 2023
Segment assets: | (In thousands)
Denny’s | $ | 320,642 |  |  | $ | 340,136 |
Other | 140,981 |  |  | 124,682 |
Total assets | $ | 461,623 |  |  | $ | 464,818 |

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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 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
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