DENN · Denny'S Corp - Financials
Annual line items from SEC XBRL filings, sourced from EDGAR's Company Facts API with fallback to the quarterly Financial Statement Data Sets. See issuer overview for Form 4 activity and 10-K signals.
Income Statement
| Line item | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 | Q3 '23 | Q2 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | $113.24M | $117.66M | $111.64M | - | $111.76M | $115.93M | $109.97M | - | $114.18M | $116.92M |
| Cost of Revenue | - | - | - | - | - | - | - | - | - | - |
| Gross Profit | - | - | - | - | - | - | - | - | - | - |
| R&D | - | - | - | - | - | - | - | - | - | - |
| SG&A | $22.57M | $21.45M | $20.03M | - | $19.83M | $20.49M | $21.22M | - | $18.24M | $20.16M |
| Total Operating Expenses | $25.87M | $27.52M | $28.05M | - | $24.20M | $25.81M | $24.48M | - | $24.46M | $21.06M |
| D&A | $4.43M | $4.38M | $4.11M | - | $3.62M | $3.73M | $3.58M | - | $3.60M | $3.62M |
| Operating Income | $10.39M | $8.57M | $5.21M | - | $11.74M | $9.12M | $10.01M | - | $14.02M | $14.93M |
| Interest Expense | $5.32M | $5.37M | $4.43M | - | $4.57M | $4.57M | $4.42M | - | $4.38M | $4.40M |
| Income Tax | $1.31M | $1.29M | $294.0K | - | $1.48M | $1.20M | $1.53M | - | $1.69M | $2.66M |
| Net Income | $632.0K | $2.47M | $326.0K | - | $6.52M | $3.57M | $4.69M | - | $7.91M | $8.54M |
| EPS - Basic | $0.01 | $0.05 | $0.01 | - | $0.12 | $0.07 | $0.09 | - | $0.14 | $0.15 |
| EPS - Diluted | $0.01 | $0.05 | $0.01 | - | $0.12 | $0.07 | $0.09 | - | $0.14 | $0.15 |
Balance Sheet
| Line item | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 | Q3 '23 | Q2 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | $2.22M | $1.17M | $1.04M | $1.70M | $1.47M | $1.17M | $1.16M | $4.89M | $1.02M | $1.13M |
| Accounts Receivable | $16.14M | $19.07M | $17.20M | $24.43M | $17.04M | $19.78M | $17.29M | $21.39M | $16.95M | $18.47M |
| Inventory | $2.12M | $2.13M | $1.88M | $1.75M | $1.83M | $1.90M | $2.07M | $2.17M | $2.35M | $2.53M |
| Accounts Payable | $23.83M | $16.30M | $16.73M | $19.98M | $14.69M | $17.22M | $15.08M | $24.07M | $15.56M | $13.08M |
| Current Assets | $33.60M | $32.33M | $31.83M | $39.99M | $33.85M | $35.21M | $34.02M | $44.05M | $34.95M | $36.80M |
| Total Assets | $502.92M | $491.15M | $488.07M | $496.27M | $461.62M | $459.94M | $460.41M | $464.82M | $479.83M | $465.63M |
| Current Liabilities | $95.05M | $87.98M | $86.31M | $95.60M | $87.69M | $96.13M | $88.97M | $103.30M | $90.94M | $86.67M |
| Long-term Debt | $259.50M | $268.60M | $266.00M | $261.30M | $261.00M | $257.50M | $261.20M | $255.50M | $248.10M | $247.00M |
| Total Liabilities | $535.61M | $525.73M | $524.50M | $530.30M | $516.11M | $513.18M | $516.15M | $527.50M | $515.63M | $508.24M |
| Stockholders' Equity | ($32.69M) | ($34.58M) | ($36.42M) | ($34.02M) | ($54.48M) | ($53.24M) | ($55.74M) | ($62.69M) | ($35.80M) | ($42.62M) |
| Retained Earnings | $929.0K | $297.0K | ($2.17M) | ($2.50M) | ($7.01M) | ($13.53M) | ($17.09M) | ($21.78M) | ($24.69M) | ($32.59M) |
Cash Flow
| Line item | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 | Q3 '23 | Q2 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | - | - | $5.01M | - | - | - | $215.0K | - | - | - |
| Investing Cash Flow | - | - | ($7.17M) | - | - | - | ($5.33M) | - | - | - |
| Financing Cash Flow | - | - | $1.50M | - | - | - | $1.38M | - | - | - |
| CapEx | - | - | - | - | - | - | - | - | - | - |
| Free Cash Flow | - | - | - | - | - | - | - | - | - | - |
Ratios
| Metric | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 | Q3 '23 | Q2 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profitability | ||||||||||
| Gross margin | - | - | - | - | - | - | - | - | - | - |
| Operating margin | 9.2% | 7.3% | 4.7% | - | 10.5% | 7.9% | 9.1% | - | 12.3% | 12.8% |
| EBITDA margin | 13.1% | 11.0% | 8.3% | - | 13.7% | 11.1% | 12.4% | - | 15.4% | 15.9% |
| Net margin | 0.6% | 2.1% | 0.3% | - | 5.8% | 3.1% | 4.3% | - | 6.9% | 7.3% |
| Free cash flow margin | - | - | - | - | - | - | - | - | - | - |
| FCF / Net income | - | - | - | - | - | - | - | - | - | - |
| R&D / Revenue | - | - | - | - | - | - | - | - | - | - |
| SG&A / Revenue | 19.9% | 18.2% | 17.9% | - | 17.7% | 17.7% | 19.3% | - | 16.0% | 17.2% |
| Effective tax rate | 67.4% | 34.3% | 47.4% | - | 18.5% | 25.1% | 24.6% | - | 17.6% | 23.8% |
| Return on assets | 0.1% | 0.5% | 0.1% | - | 1.4% | 0.8% | 1.0% | - | 1.6% | 1.8% |
| Return on equity | -1.9% | -7.1% | -0.9% | - | -12.0% | -6.7% | -8.4% | - | -22.1% | -20.0% |
| Return on invested capital | 2.3% | 2.4% | 1.2% | - | 4.6% | 3.3% | 3.7% | - | 5.4% | 5.6% |
| Liquidity | ||||||||||
| Current ratio | 0.35 | 0.37 | 0.37 | 0.42 | 0.39 | 0.37 | 0.38 | 0.43 | 0.38 | 0.42 |
| Quick ratio | 0.33 | 0.34 | 0.35 | 0.40 | 0.37 | 0.35 | 0.36 | 0.41 | 0.36 | 0.40 |
| Cash ratio | 0.02 | 0.01 | 0.01 | 0.02 | 0.02 | 0.01 | 0.01 | 0.05 | 0.01 | 0.01 |
| Leverage | ||||||||||
| Debt / Equity | -7.94 | -7.77 | -7.30 | -7.68 | -4.79 | -4.84 | -4.69 | -4.08 | -6.93 | -5.80 |
| Debt / Assets | 0.52 | 0.55 | 0.54 | 0.53 | 0.57 | 0.56 | 0.57 | 0.55 | 0.52 | 0.53 |
| Debt / EBITDA | 17.50 | 20.74 | 28.55 | - | 16.99 | 20.04 | 19.22 | - | 14.08 | 13.31 |
| Interest coverage | 2.0x | 1.6x | 1.2x | - | 2.6x | 2.0x | 2.3x | - | 3.2x | 3.4x |
| Equity multiplier | -15.38 | -14.20 | -13.40 | -14.59 | -8.47 | -8.64 | -8.26 | -7.42 | -13.40 | -10.93 |
| Liabilities / Assets | 1.07 | 1.07 | 1.07 | 1.07 | 1.12 | 1.12 | 1.12 | 1.13 | 1.07 | 1.09 |
| Efficiency | ||||||||||
| Asset turnover | 0.23 | 0.24 | 0.23 | - | 0.24 | 0.25 | 0.24 | - | 0.24 | 0.25 |
| Inventory turnover | - | - | - | - | - | - | - | - | - | - |
| Days sales outstanding | 52d | 59d | 56d | - | 56d | 62d | 57d | - | 54d | 58d |
| Days inventory outstanding | - | - | - | - | - | - | - | - | - | - |
| Days payable outstanding | - | - | - | - | - | - | - | - | - | - |
| Cash conversion cycle | - | - | - | - | - | - | - | - | - | - |
| Valuation | ||||||||||
| P / E | - | - | - | - | - | - | - | - | - | - |
| P / B | - | - | - | - | - | - | - | - | - | - |
| P / S | - | - | - | - | - | - | - | - | - | - |
| EV / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Growth | ||||||||||
| Revenue growth (YoY) | 1.3% | 1.5% | 1.5% | - | -2.1% | -0.8% | -6.4% | - | -2.8% | 1.7% |
| Revenue CAGR (3y) | -1.2% | 0.8% | 2.7% | - | 2.5% | 3.0% | 10.9% | - | 16.8% | - |
| Revenue CAGR (5y) | 9.6% | - | 22.7% | - | -2.1% | -5.3% | -6.2% | - | -2.9% | -5.8% |
| Gross profit growth (YoY) | - | - | - | - | - | - | - | - | - | - |
| Operating income growth (YoY) | -11.5% | -6.0% | -47.9% | - | -16.2% | -39.0% | -38.0% | - | -11.3% | 7.7% |
| Net income growth (YoY) | -90.3% | -30.8% | -93.1% | - | -17.6% | -58.2% | 685.8% | - | -53.7% | -62.9% |
| EPS growth (YoY) | -91.7% | -28.6% | -88.9% | - | -14.3% | -53.3% | 800.0% | - | -51.7% | -59.5% |
| EPS CAGR (3y) | -67.5% | -48.7% | -69.1% | - | -14.2% | - | -36.4% | - | 11.9% | - |
| EPS CAGR (5y) | -36.9% | - | - | - | -31.6% | -33.8% | -17.8% | - | -2.6% | -3.6% |
| FCF growth (YoY) | - | - | - | - | - | - | - | - | - | - |
| FCF CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Book value growth (YoY) | 40.0% | 35.1% | 34.7% | 45.7% | -52.2% | -24.9% | -23.9% | -68.9% | 19.8% | 27.4% |
Sales by segment
From XBRL dimensional facts in the 10-K period ending 2024-12-25.
Business segments
$452.33M totalCorporate$426.99M · 94.4%
All Other Segments$25.34M · 5.6%
Product / service
$701.24M totalFranchise$240.55M · 34.3%
Franchisor Owned Outlet$211.78M · 30.2%
Royalty$118.70M · 16.9%
Advertising$79.97M · 11.4%
Occupancy$33.16M · 4.7%
License$8.71M · 1.2%
Initial And Other Fees$8.35M · 1.2%
Peer comparison
Same SIC group: Retail-Eating Places
Comparing DENNY'S Corp against the 5 most active filers in the same SIC group.