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Segment Information (Tables)

3 Months Ended

Mar. 26, 2025

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 March 26, 2025
																					Denny's						Other						Total
Revenues									(In thousands)
Company restaurant sales																					$	45,706					$	8,194					$	53,900
Franchise and license revenue:
Royalties																					$	26,592					$	1,245					$	27,837
Advertising revenue																					$	18,620					$	453					$	19,073
Initial and other fees																					$	2,729					$	145					$	2,874
Occupancy revenue																					$	7,920					$	33					$	7,953
Total franchise and license revenue																					55,861						1,876						57,737
Total operating revenue																					$	101,567					$	10,070					$	111,637
Cost and expenses
Costs of company restaurant sales, excluding depreciation and amortization:
Product costs																					$	11,719					$	2,492					$	14,211
Payroll and benefits																					17,693						3,403						21,096
Occupancy costs																					3,997						1,062						5,059
Other operating expenses:
Utilities																					1,459						235						1,694
Repairs and maintenance																					764						72						836
Marketing																					1,813						215						2,028
Legal settlements																					425						(20)						405
Pre-opening costs																					—						709						709
Other direct costs																					3,310						677						3,987
Total costs of company restaurant sales, excluding depreciation and amortization																					41,180						8,845						50,025
Costs of franchise and license revenue, excluding depreciation and amortization:
Advertising costs																					18,620						453						19,073
Occupancy costs																					4,900						33						4,933
Other direct costs																					3,940						408						4,348
Total costs of franchise and license revenue, excluding depreciation and amortization																					27,460						894						28,354
Total restaurant-level operating margin																					32,927						331						33,258
Reconciliation of restaurant-level operating margin to net income
General and administrative expenses																																	20,030
Depreciation and amortization																																	4,107
Operating (gains), losses and other charges, net																																	3,911
Total other operating expenses																																	28,048
Operating income																																	5,210
Interest expense, net																																	4,428
Other nonoperating expense, net																																	162
Income before income taxes																																	620
Provision for income taxes																																	294
Net income																																	$	326

									Quarter Ended March 27, 2024
																					Denny's						Other						Total
Revenues									(In thousands)
Company restaurant sales																					$	48,168					$	4,174					$	52,342
Franchise and license revenue:
Royalties																					$	28,049					$	1,257					$	29,306
Advertising revenue																					$	17,680					$	458					$	18,138
Initial and other fees																					$	1,743					$	73					$	1,816
Occupancy revenue																					$	8,372					$	—					$	8,372
Total franchise and license revenue																					55,844						1,788						57,632
Total operating revenue																					$	104,012					$	5,962					$	109,974
Cost and expenses
Costs of company restaurant sales, excluding depreciation and amortization:
Product costs																					$	12,204					$	1,107					$	13,311
Payroll and benefits																					18,657						1,817						20,474
Occupancy costs																					4,013						560						4,573
Other operating expenses:
Utilities																					1,547						108						1,655
Repairs and maintenance																					977						28						1,005
Marketing																					1,481						123						1,604
Legal settlements																					1,449						—						1,449
Pre-opening costs																					—						366						366
Other direct costs																					3,230						451						3,681
Total costs of company restaurant sales, excluding depreciation and amortization																					43,558						4,560						48,118
Costs of franchise and license revenue, excluding depreciation and amortization:
Advertising costs																					17,680						458						18,138
Occupancy costs																					5,132						—						5,132
Other direct costs																					3,981						123						4,104
Total costs of franchise and license revenue, excluding depreciation and amortization																					26,793						581						27,374
Total restaurant-level operating margin																					33,661						821						34,482
Reconciliation of restaurant-level operating margin to net income
General and administrative expenses																																	21,222
Depreciation and amortization																																	3,581
Operating (gains), losses and other charges, net																																	(327)
Total other operating expenses																																	24,476
Operating income																																	10,006
Interest expense, net																																	4,420
Other nonoperating income, net																																	(637)
Income before income taxes																																	6,223
Provision for income taxes																																	1,532
Net income																																	$	4,691

			March 26, 2025						December 25, 2024
Segment assets:			(In thousands)
Denny’s			$	329,988					$	344,986
Other			158,087						151,288
Total assets			$	488,075					$	496,274

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

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- References

No definition available.

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