XML 77 R66.htm IDEA: XBRL DOCUMENT v3.25.3
Segment Information (Details)
$ in Thousands
 3 Months Ended 9 Months Ended
Sep. 24, 2025
USD ($)
Sep. 25, 2024
USD ($)
Sep. 24, 2025
USD ($)
segment
Sep. 25, 2024
USD ($)
Dec. 25, 2024
USD ($)
Segment Reporting [Abstract]          
Number of operating segments | segment     2    
Revenues          
Total operating revenue $ 113,244 $ 111,759 $ 342,538 $ 337,660  
Cost and expenses          
Product costs 14,623 13,611 43,920 40,554  
Payroll and benefits 21,698 19,838 64,663 60,805  
Occupancy costs 5,482 4,443 15,722 13,687  
Utilities 2,137 1,959 5,660 5,309  
Repairs and maintenance 799 964 2,482 2,977  
Marketing 2,037 1,859 6,451 5,339  
Legal settlements 330 152 1,126 1,809  
Pre-opening costs 473 209 1,827 766  
Other direct costs 2,591 3,785 10,689 11,270  
Total costs of company restaurant sales, excluding depreciation and amortization 50,170 46,820 152,540 142,516  
Costs of franchise and license revenue, excluding depreciation and amortization:          
Costs of franchise and license revenue, excluding depreciation and amortization 26,808 28,999 84,379 89,801  
Total restaurant-level operating margin 36,266 35,940 105,619 105,343  
Reconciliation of restaurant-level operating margin to net income          
General and administrative expenses 22,567 19,831 64,042 61,539  
Depreciation and amortization 4,434 3,622 12,919 10,938  
Goodwill impairment charges 0 0 0 20  
Operating (gains), losses and other charges, net (1,129) 746 4,482 1,984  
Operating (gains), losses and other charges, net 25,872 24,199 81,443 74,481  
Operating income 10,394 11,741 24,176 30,862  
Interest expense, net 5,318 4,571 15,120 13,564  
Other nonoperating expense (income), net 3,137 (824) 2,736 (1,685)  
Income before income taxes 1,939 7,994 6,320 18,983  
Provision for income taxes 1,307 1,478 2,892 4,208  
Net income 632 6,516 3,428 14,775  
Total assets 502,918   502,918   $ 496,274
Company restaurant sales          
Revenues          
Total operating revenue 57,375 52,701 169,670 159,391  
Royalties          
Revenues          
Total operating revenue 27,745 29,101 84,673 88,421  
Advertising revenue          
Revenues          
Total operating revenue 18,604 20,172 57,167 59,098  
Costs of franchise and license revenue, excluding depreciation and amortization:          
Costs of franchise and license revenue, excluding depreciation and amortization 18,604 20,172 57,167 59,098  
Initial and other fees          
Revenues          
Total operating revenue 1,772 1,639 7,450 5,903  
Occupancy revenue          
Revenues          
Total operating revenue 7,748 8,146 23,578 24,847  
Costs of franchise and license revenue, excluding depreciation and amortization:          
Costs of franchise and license revenue, excluding depreciation and amortization 4,897 5,256 14,702 15,482  
Franchise and license revenue           
Revenues          
Total operating revenue 55,869 59,058 172,868 178,269  
Other direct costs          
Costs of franchise and license revenue, excluding depreciation and amortization:          
Costs of franchise and license revenue, excluding depreciation and amortization 3,307 3,571 12,510 15,221  
Denny’s          
Revenues          
Total operating revenue 101,557 105,365 309,143 318,728  
Cost and expenses          
Product costs 11,814 12,348 35,834 36,892  
Payroll and benefits 17,437 17,959 53,101 54,990  
Occupancy costs 4,247 3,796 12,153 11,840  
Utilities 1,752 1,819 4,727 4,916  
Repairs and maintenance 700 901 2,206 2,825  
Marketing 1,762 1,720 5,660 4,959  
Legal settlements 323 132 1,130 1,778  
Pre-opening costs 0 0 0 0  
Other direct costs 1,788 3,364 8,356 10,012  
Total costs of company restaurant sales, excluding depreciation and amortization 39,823 42,039 123,167 128,212  
Costs of franchise and license revenue, excluding depreciation and amortization:          
Costs of franchise and license revenue, excluding depreciation and amortization 25,959 28,311 81,885 87,766  
Total restaurant-level operating margin 35,775 35,015 104,091 102,750  
Reconciliation of restaurant-level operating margin to net income          
Total assets 322,819   322,819   344,986
Denny’s | Company restaurant sales          
Revenues          
Total operating revenue 47,567 48,046 141,747 145,770  
Denny’s | Royalties          
Revenues          
Total operating revenue 26,552 27,931 81,056 84,761  
Denny’s | Advertising revenue          
Revenues          
Total operating revenue 18,158 19,741 55,825 57,760  
Costs of franchise and license revenue, excluding depreciation and amortization:          
Costs of franchise and license revenue, excluding depreciation and amortization 18,158 19,741 55,825 57,760  
Denny’s | Initial and other fees          
Revenues          
Total operating revenue 1,697 1,534 7,168 5,646  
Denny’s | Occupancy revenue          
Revenues          
Total operating revenue 7,583 8,113 23,347 24,791  
Costs of franchise and license revenue, excluding depreciation and amortization:          
Costs of franchise and license revenue, excluding depreciation and amortization 4,734 5,223 14,473 15,427  
Denny’s | Franchise and license revenue           
Revenues          
Total operating revenue 53,990 57,319 167,396 172,958  
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 3,067 3,347 11,587 14,579  
Other          
Revenues          
Total operating revenue 11,687 6,394 33,395 18,932  
Cost and expenses          
Product costs 2,809 1,263 8,086 3,662  
Payroll and benefits 4,261 1,879 11,562 5,815  
Occupancy costs 1,235 647 3,569 1,847  
Utilities 385 140 933 393  
Repairs and maintenance 99 63 276 152  
Marketing 275 139 791 380  
Legal settlements 7 20 (4) 31  
Pre-opening costs 473 209 1,827 766  
Other direct costs 803 421 2,333 1,258  
Total costs of company restaurant sales, excluding depreciation and amortization 10,347 4,781 29,373 14,304  
Costs of franchise and license revenue, excluding depreciation and amortization:          
Costs of franchise and license revenue, excluding depreciation and amortization 849 688 2,494 2,035  
Total restaurant-level operating margin 491 925 1,528 2,593  
Reconciliation of restaurant-level operating margin to net income          
Total assets 180,099   180,099   $ 151,288
Other | Company restaurant sales          
Revenues          
Total operating revenue 9,808 4,655 27,923 13,621  
Other | Royalties          
Revenues          
Total operating revenue 1,193 1,170 3,617 3,660  
Other | Advertising revenue          
Revenues          
Total operating revenue 446 431 1,342 1,338  
Costs of franchise and license revenue, excluding depreciation and amortization:          
Costs of franchise and license revenue, excluding depreciation and amortization 446 431 1,342 1,338  
Other | Initial and other fees          
Revenues          
Total operating revenue 75 105 282 257  
Other | Occupancy revenue          
Revenues          
Total operating revenue 165 33 231 56  
Costs of franchise and license revenue, excluding depreciation and amortization:          
Costs of franchise and license revenue, excluding depreciation and amortization 163 33 229 55  
Other | Franchise and license revenue           
Revenues          
Total operating revenue 1,879 1,739 5,472 5,311  
Other | Other direct costs          
Costs of franchise and license revenue, excluding depreciation and amortization:          
Costs of franchise and license revenue, excluding depreciation and amortization $ 240 $ 224 $ 923 $ 642