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Segment Information (Tables) | 9 Months Ended
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Sep. 24, 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 September 24, 2025 |  | Three Quarters Ended September 24, 2025
| Denny's |  | Other |  | Total |  | Denny's |  | Other |  | Total
Revenues | (In thousands) |  | (In thousands)
Company restaurant sales | $ | 47,567 |  |  | $ | 9,808 |  |  | $ | 57,375 |  |  | $ | 141,747 |  |  | $ | 27,923 |  |  | $ | 169,670 |
Franchise and license revenue: |  |  |  |  |  |  |  |  |  |  |
Royalties | 26,552 |  |  | 1,193 |  |  | 27,745 |  |  | 81,056 |  |  | 3,617 |  |  | 84,673 |
Advertising revenue | 18,158 |  |  | 446 |  |  | 18,604 |  |  | 55,825 |  |  | 1,342 |  |  | 57,167 |
Initial and other fees | 1,697 |  |  | 75 |  |  | 1,772 |  |  | 7,168 |  |  | 282 |  |  | 7,450 |
Occupancy revenue | 7,583 |  |  | 165 |  |  | 7,748 |  |  | 23,347 |  |  | 231 |  |  | 23,578 |
Total franchise and license revenue | 53,990 |  |  | 1,879 |  |  | 55,869 |  |  | 167,396 |  |  | 5,472 |  |  | 172,868 |
Total operating revenue | 101,557 |  |  | 11,687 |  |  | 113,244 |  |  | 309,143 |  |  | 33,395 |  |  | 342,538 |
Cost and expenses |  |  |  |  |  |  |  |  |  |  |
Costs of company restaurant sales, excluding depreciation and amortization: |  |  |  |  |  |  |  |  |  |  |
Product costs | 11,814 |  |  | 2,809 |  |  | 14,623 |  |  | 35,834 |  |  | 8,086 |  |  | 43,920 |
Payroll and benefits | 17,437 |  |  | 4,261 |  |  | 21,698 |  |  | 53,101 |  |  | 11,562 |  |  | 64,663 |
Occupancy costs | 4,247 |  |  | 1,235 |  |  | 5,482 |  |  | 12,153 |  |  | 3,569 |  |  | 15,722 |
Other operating expenses: |  |  |  |  |  |  |  |  |  |  |
Utilities | 1,752 |  |  | 385 |  |  | 2,137 |  |  | 4,727 |  |  | 933 |  |  | 5,660 |
Repairs and maintenance | 700 |  |  | 99 |  |  | 799 |  |  | 2,206 |  |  | 276 |  |  | 2,482 |
Marketing | 1,762 |  |  | 275 |  |  | 2,037 |  |  | 5,660 |  |  | 791 |  |  | 6,451 |
Legal settlements | 323 |  |  | 7 |  |  | 330 |  |  | 1,130 |  |  | (4) |  |  | 1,126 |
Pre-opening costs | — |  |  | 473 |  |  | 473 |  |  | — |  |  | 1,827 |  |  | 1,827 |
Other direct costs | 1,788 |  |  | 803 |  |  | 2,591 |  |  | 8,356 |  |  | 2,333 |  |  | 10,689 |
Total costs of company restaurant sales, excluding depreciation and amortization | 39,823 |  |  | 10,347 |  |  | 50,170 |  |  | 123,167 |  |  | 29,373 |  |  | 152,540 |
Costs of franchise and license revenue, excluding depreciation and amortization: |  |  |  |  |  |  |  |  |  |  |
Advertising costs | 18,158 |  |  | 446 |  |  | 18,604 |  |  | 55,825 |  |  | 1,342 |  |  | 57,167 |
Occupancy costs | 4,734 |  |  | 163 |  |  | 4,897 |  |  | 14,473 |  |  | 229 |  |  | 14,702 |
Other direct costs | 3,067 |  |  | 240 |  |  | 3,307 |  |  | 11,587 |  |  | 923 |  |  | 12,510 |
Total costs of franchise and license revenue, excluding depreciation and amortization | 25,959 |  |  | 849 |  |  | 26,808 |  |  | 81,885 |  |  | 2,494 |  |  | 84,379 |
Total restaurant-level operating margin | 35,775 |  |  | 491 |  |  | 36,266 |  |  | 104,091 |  |  | 1,528 |  |  | 105,619 |
Reconciliation of restaurant-level operating margin to net income |  |  |  |  |  |  |  |  |  |  |
General and administrative expenses |  |  |  |  | 22,567 |  |  |  |  |  |  | 64,042 |
Depreciation and amortization |  |  |  |  | 4,434 |  |  |  |  |  |  | 12,919 |
Operating (gains), losses and other charges, net |  |  |  |  | (1,129) |  |  |  |  |  |  | 4,482 |
Total other operating expenses |  |  |  |  | 25,872 |  |  |  |  |  |  | 81,443 |
Operating income |  |  |  |  | 10,394 |  |  |  |  |  |  | 24,176 |
Interest expense, net |  |  |  |  | 5,318 |  |  |  |  |  |  | 15,120 |
Other nonoperating expense, net |  |  |  |  | 3,137 |  |  |  |  |  |  | 2,736 |
Income before income taxes |  |  |  |  | 1,939 |  |  |  |  |  |  | 6,320 |
Provision for income taxes |  |  |  |  | 1,307 |  |  |  |  |  |  | 2,892 |
Net income |  |  |  |  | $ | 632 |  |  |  |  |  |  | $ | 3,428 |
| Quarter Ended September 25, 2024 |  | Three Quarters Ended September 25, 2024
| Denny's |  | Other |  | Total |  | Denny's |  | Other |  | Total
Revenues | (In thousands) |  | (In thousands)
Company restaurant sales | $ | 48,046 |  |  | $ | 4,655 |  |  | $ | 52,701 |  |  | $ | 145,770 |  |  | $ | 13,621 |  |  | $ | 159,391 |
Franchise and license revenue: |  |  |  |  |  |  |  |  |  |  |
Royalties | 27,931 |  |  | 1,170 |  |  | 29,101 |  |  | 84,761 |  |  | 3,660 |  |  | 88,421 |
Advertising revenue | 19,741 |  |  | 431 |  |  | 20,172 |  |  | 57,760 |  |  | 1,338 |  |  | 59,098 |
Initial and other fees | 1,534 |  |  | 105 |  |  | 1,639 |  |  | 5,646 |  |  | 257 |  |  | 5,903 |
Occupancy revenue | 8,113 |  |  | 33 |  |  | 8,146 |  |  | 24,791 |  |  | 56 |  |  | 24,847 |
Total franchise and license revenue | 57,319 |  |  | 1,739 |  |  | 59,058 |  |  | 172,958 |  |  | 5,311 |  |  | 178,269 |
Total operating revenue | 105,365 |  |  | 6,394 |  |  | 111,759 |  |  | 318,728 |  |  | 18,932 |  |  | 337,660 |
Cost and expenses |  |  |  |  |  |  |  |  |  |  |
Costs of company restaurant sales, excluding depreciation and amortization: |  |  |  |  |  |  |  |  |  |  |
Product costs | 12,348 |  |  | 1,263 |  |  | 13,611 |  |  | 36,892 |  |  | 3,662 |  |  | 40,554 |
Payroll and benefits | 17,959 |  |  | 1,879 |  |  | 19,838 |  |  | 54,990 |  |  | 5,815 |  |  | 60,805 |
Occupancy costs | 3,796 |  |  | 647 |  |  | 4,443 |  |  | 11,840 |  |  | 1,847 |  |  | 13,687 |
Other operating expenses: |  |  |  |  |  |  |  |  |  |  |
Utilities | 1,819 |  |  | 140 |  |  | 1,959 |  |  | 4,916 |  |  | 393 |  |  | 5,309 |
Repairs and maintenance | 901 |  |  | 63 |  |  | 964 |  |  | 2,825 |  |  | 152 |  |  | 2,977 |
Marketing | 1,720 |  |  | 139 |  |  | 1,859 |  |  | 4,959 |  |  | 380 |  |  | 5,339 |
Legal settlements | 132 |  |  | 20 |  |  | 152 |  |  | 1,778 |  |  | 31 |  |  | 1,809 |
Pre-opening costs | — |  |  | 209 |  |  | 209 |  |  | — |  |  | 766 |  |  | 766 |
Other direct costs | 3,364 |  |  | 421 |  |  | 3,785 |  |  | 10,012 |  |  | 1,258 |  |  | 11,270 |
Total costs of company restaurant sales, excluding depreciation and amortization | 42,039 |  |  | 4,781 |  |  | 46,820 |  |  | 128,212 |  |  | 14,304 |  |  | 142,516 |
Costs of franchise and license revenue, excluding depreciation and amortization: |  |  |  |  |  |  |  |  |  |  |
Advertising costs | 19,741 |  |  | 431 |  |  | 20,172 |  |  | 57,760 |  |  | 1,338 |  |  | 59,098 |
Occupancy costs | 5,223 |  |  | 33 |  |  | 5,256 |  |  | 15,427 |  |  | 55 |  |  | 15,482 |
Other direct costs | 3,347 |  |  | 224 |  |  | 3,571 |  |  | 14,579 |  |  | 642 |  |  | 15,221 |
Total costs of franchise and license revenue, excluding depreciation and amortization | 28,311 |  |  | 688 |  |  | 28,999 |  |  | 87,766 |  |  | 2,035 |  |  | 89,801 |
Total restaurant-level operating margin | 35,015 |  |  | 925 |  |  | 35,940 |  |  | 102,750 |  |  | 2,593 |  |  | 105,343 |
Reconciliation of restaurant-level operating margin to net income |  |  |  |  |  |  |  |  |  |  |
General and administrative expenses |  |  |  |  | 19,831 |  |  |  |  |  |  | 61,539 |
Depreciation and amortization |  |  |  |  | 3,622 |  |  |  |  |  |  | 10,938 |
Goodwill impairment charges |  |  |  |  | — |  |  |  |  |  |  | 20 |
Operating (gains), losses and other charges, net |  |  |  |  | 746 |  |  |  |  |  |  | 1,984 |
Total other operating expenses |  |  |  |  | 24,199 |  |  |  |  |  |  | 74,481 |
Operating income |  |  |  |  | 11,741 |  |  |  |  |  |  | 30,862 |
Interest expense, net |  |  |  |  | 4,571 |  |  |  |  |  |  | 13,564 |
Other nonoperating income, net |  |  |  |  | (824) |  |  |  |  |  |  | (1,685) |
Income before income taxes |  |  |  |  | 7,994 |  |  |  |  |  |  | 18,983 |
Provision for income taxes |  |  |  |  | 1,478 |  |  |  |  |  |  | 4,208 |
Net income |  |  |  |  | $ | 6,516 |  |  |  |  |  |  | $ | 14,775 |
| September 24, 2025 |  | December 25, 2024
Segment assets: | (In thousands)
Denny’s | $ | 322,819 |  |  | $ | 344,986 |
Other | 180,099 |  |  | 151,288 |
Total assets | $ | 502,918 |  |  | $ | 496,274 |

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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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