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Segment Information (Tables)

9 Months Ended

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

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- References

No definition available.

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