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Segment Information
 9 Months Ended
Sep. 25, 2024
Segment Reporting [Abstract]  
Segment Information Segment Information
We manage our business by brand and as a result have identified two operating segments, Denny’s and Keke’s. In addition, we have identified Denny’s as a reportable segment. The Denny’s reportable segment includes the results of all company and franchised and licensed Denny’s restaurants. Our Keke’s operating segment, which includes the results of all company and franchised Keke's restaurants, is included in Other.

The primary sources of revenues for all operating segments are the sale of food and beverages at our company restaurants and the collection of royalties, advertising revenue, initial and other fees, including occupancy revenue, from restaurants operated by our franchisees. We do not rely on any major customer as a source of sales and the customers and assets of all operating segments are located predominantly in the United States. There are no material transactions between segments.
Management’s measure of segment income is restaurant-level operating margin. The Company defines restaurant-level operating margin as operating income excluding the following four items: general and administrative expenses, depreciation and amortization, goodwill impairment charges and operating (gains), losses and other charges, net. The Company excludes general and administrative expenses, which include primarily non restaurant-level costs associated with the support of company and franchised restaurants and other activities at their corporate office. The Company excludes depreciation and amortization expense, substantially all of which is related to company restaurant-level assets, because such expenses represent historical sunk costs which do not reflect current cash outlays for the restaurants. The Company excludes operating (gains), losses and other charges, net, to provide a clearer perspective of its ongoing operating performance. Restaurant-level operating margin is used by our chief operating decision maker (“CODM”) to evaluate restaurant-level operating efficiency and performance.

The following tables present revenues by segment and a reconciliation of restaurant-level operating margin to net income:
Quarter EndedThree Quarters Ended
September 25, 2024September 27, 2023September 25, 2024September 27, 2023
Revenues by operating segment:(In thousands)
Denny’s$105,365 $109,136 $318,728 $332,952 
Other6,394 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 
Other925 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 amortization3,622 3,605 10,938 10,878 
Goodwill impairment charges— — 20 — 
Operating (gains), losses and other charges, net746 2,620 1,984 2,467 
Total other operating expenses24,199 24,462 74,481 71,860 
Operating income11,741 14,018 30,862 45,099 
Interest expense, net4,571 4,381 13,564 13,288 
Other nonoperating (income) expense, net(824)43 (1,685)9,470 
Income before income taxes7,994 9,594 18,983 22,341 
Provision for income taxes1,478 1,686 4,208 5,298 
Net income$6,516 $7,908 $14,775 $17,043 

September 25, 2024December 27, 2023
Segment assets:(In thousands)
Denny’s$320,642 $340,136 
Other140,981 124,682 
Total assets$461,623 $464,818