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Segment Information (Tables)

9 Months Ended

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

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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No definition available.

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