XML 98 R67.htm IDEA: XBRL DOCUMENT v3.25.1
Segment Information (Details)
$ in Thousands
3 Months Ended
Mar. 26, 2025
USD ($)
segment
Mar. 27, 2024
USD ($)
Dec. 25, 2024
USD ($)
Segment Reporting [Abstract]      
Number of operating segments | segment 2    
Revenues      
Total operating revenue $ 111,637 $ 109,974  
Cost and expenses      
Product costs 14,211 13,311  
Payroll and benefits 21,096 20,474  
Occupancy costs 5,059 4,573  
Utilities 1,694 1,655  
Repairs and maintenance 836 1,005  
Marketing 2,028 1,604  
Legal settlements 405 1,449  
Pre-opening costs 709 366  
Other direct costs 3,987 3,681  
Total costs of company restaurant sales, excluding depreciation and amortization 50,025 48,118  
Costs of franchise and license revenue, excluding depreciation and amortization:      
Costs of franchise and license revenue, excluding depreciation and amortization 28,354 27,374  
Total restaurant-level operating margin 33,258 34,482  
Reconciliation of restaurant-level operating margin to net income      
General and administrative expenses 20,030 21,222  
Depreciation and amortization 4,107 3,581  
Operating (gains), losses and other charges, net 3,911 (327)  
Operating (gains), losses and other charges, net 28,048 24,476  
Operating income 5,210 10,006  
Interest expense, net 4,428 4,420  
Other nonoperating expense (income), net 162 (637)  
Income before income taxes 620 6,223  
Provision for income taxes 294 1,532  
Net income 326 4,691  
Total assets 488,075   $ 496,274
Company restaurant sales      
Revenues      
Total operating revenue 53,900 52,342  
Royalties      
Revenues      
Total operating revenue 27,837 29,306  
Advertising revenue      
Revenues      
Total operating revenue 19,073 18,138  
Costs of franchise and license revenue, excluding depreciation and amortization:      
Costs of franchise and license revenue, excluding depreciation and amortization 19,073 18,138  
Initial and other fees      
Revenues      
Total operating revenue 2,874 1,816  
Occupancy revenue      
Revenues      
Total operating revenue 7,953 8,372  
Costs of franchise and license revenue, excluding depreciation and amortization:      
Costs of franchise and license revenue, excluding depreciation and amortization 4,933 5,132  
Franchise and license revenue       
Revenues      
Total operating revenue 57,737 57,632  
Other direct costs      
Costs of franchise and license revenue, excluding depreciation and amortization:      
Costs of franchise and license revenue, excluding depreciation and amortization 4,348 4,104  
Denny’s      
Revenues      
Total operating revenue 101,567 104,012  
Cost and expenses      
Product costs 11,719 12,204  
Payroll and benefits 17,693 18,657  
Occupancy costs 3,997 4,013  
Utilities 1,459 1,547  
Repairs and maintenance 764 977  
Marketing 1,813 1,481  
Legal settlements 425 1,449  
Pre-opening costs 0 0  
Other direct costs 3,310 3,230  
Total costs of company restaurant sales, excluding depreciation and amortization 41,180 43,558  
Costs of franchise and license revenue, excluding depreciation and amortization:      
Costs of franchise and license revenue, excluding depreciation and amortization 27,460 26,793  
Total restaurant-level operating margin 32,927 33,661  
Reconciliation of restaurant-level operating margin to net income      
Total assets 329,988   344,986
Denny’s | Company restaurant sales      
Revenues      
Total operating revenue 45,706 48,168  
Denny’s | Royalties      
Revenues      
Total operating revenue 26,592 28,049  
Denny’s | Advertising revenue      
Revenues      
Total operating revenue 18,620 17,680  
Costs of franchise and license revenue, excluding depreciation and amortization:      
Costs of franchise and license revenue, excluding depreciation and amortization 18,620 17,680  
Denny’s | Initial and other fees      
Revenues      
Total operating revenue 2,729 1,743  
Denny’s | Occupancy revenue      
Revenues      
Total operating revenue 7,920 8,372  
Costs of franchise and license revenue, excluding depreciation and amortization:      
Costs of franchise and license revenue, excluding depreciation and amortization 4,900 5,132  
Denny’s | Franchise and license revenue       
Revenues      
Total operating revenue 55,861 55,844  
Denny’s | Other direct costs      
Costs of franchise and license revenue, excluding depreciation and amortization:      
Costs of franchise and license revenue, excluding depreciation and amortization 3,940 3,981  
Other      
Revenues      
Total operating revenue 10,070 5,962  
Cost and expenses      
Product costs 2,492 1,107  
Payroll and benefits 3,403 1,817  
Occupancy costs 1,062 560  
Utilities 235 108  
Repairs and maintenance 72 28  
Marketing 215 123  
Legal settlements (20) 0  
Pre-opening costs 709 366  
Other direct costs 677 451  
Total costs of company restaurant sales, excluding depreciation and amortization 8,845 4,560  
Costs of franchise and license revenue, excluding depreciation and amortization:      
Costs of franchise and license revenue, excluding depreciation and amortization 894 581  
Total restaurant-level operating margin 331 821  
Reconciliation of restaurant-level operating margin to net income      
Total assets 158,087   $ 151,288
Other | Company restaurant sales      
Revenues      
Total operating revenue 8,194 4,174  
Other | Royalties      
Revenues      
Total operating revenue 1,245 1,257  
Other | Advertising revenue      
Revenues      
Total operating revenue 453 458  
Costs of franchise and license revenue, excluding depreciation and amortization:      
Costs of franchise and license revenue, excluding depreciation and amortization 453 458  
Other | Initial and other fees      
Revenues      
Total operating revenue 145 73  
Other | Occupancy revenue      
Revenues      
Total operating revenue 33 0  
Costs of franchise and license revenue, excluding depreciation and amortization:      
Costs of franchise and license revenue, excluding depreciation and amortization 33 0  
Other | Franchise and license revenue       
Revenues      
Total operating revenue 1,876 1,788  
Other | Other direct costs      
Costs of franchise and license revenue, excluding depreciation and amortization:      
Costs of franchise and license revenue, excluding depreciation and amortization $ 408 $ 123