DENN - NASDAQ

Denny's Corporation

DENN·NASDAQ

$6.25

+0.0000%

Consumer CyclicalRestaurants

Denny's Corporation, through its subsidiary, Denny's, Inc., owns and operates full-service restaurant chains under the Denny's brand. As of December 29, 2021, it had 1,640 franchised, licensed, and company restaurants worldwide. The company was formerly known as Advantica Restaurant Group, Inc. and changed its name to Denny's Corporation in 2002. Denny's Corporation was founded in 1953 and is based in Spartanburg, South Carolina.

Statements Value Model

At a Glance

Live Snapshot

Market Cap$321.87M

EPS0.4100

P/E Ratio14.72

Earnings Date02/09/2026

496.27M

Assets

3Y-

5Y+1.0%

10Y+62.0%

530.30M

Total Liabilities

3Y-1.0%

5Y-14.0%

10Y+41.0%

-34.02M

Total Equity

3Y-8.0%

5Y-74.0%

10Y-52.0%

Denny's Corporation Funding & Solvency Profile

DENN · NASDAQ

Current Assets

Cash & Cash Equivalents1.70M

Net Receivables24.43M

Inventory1.75M

Other Current Assets11.01M

Total Current Assets40 M

Non-Current Assets

Property, Plant & Equipment242.35M

Goodwill & Intangible Assets158.10M

Long-Term Investments0.00

Other Non-Current Assets55.83M

Total Non-Current Assets298 M

Total Assets

496.27M

Financial Health Analysis

Current Ratio

0.42x

Warning: Liquidity concerns. Current assets may not be sufficient to cover short-term obligations.

Working Capital

-55605000

Negative working capital indicates short-term liabilities exceed short-term assets—potential liquidity stress.

Asset Composition

8% Current

Capital-intensive business with significant long-term investments in property, equipment, or intangibles.

Denny's Corporation Balance Sheet

DENN • NASDAQ

Denny's Corporation Balance Sheet	Dec 2024	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020	Dec 2019	Dec 2018	Dec 2017	Dec 2016	Dec 2015	Dec 2014	Dec 2013	Dec 2012	Dec 2011	Dec 2010	Dec 2009	Dec 2008	Dec 2007	Dec 2006
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents	1.7M	1.7M	4.9M	3.5M	30.6M	3.9M	3.4M	5M	5M	2.6M	1.7M	3.1M	2.9M	13.6M	13.7M	29.1M	26.5M	21M	21.6M	26.2M
Short-Term Investments	1.1M	1.1M	1.3M	1.7M	2.6M	2.3M	3.6M	1.7M	1.9M	500K	900K	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Cash & Short-Term Investments	2.8M	2.8M	6.2M	5.3M	33.2M	6.2M	7M	6.7M	5M	2.6M	1.7M	3.1M	2.9M	13.6M	13.7M	29.1M	26.5M	21M	21.6M	26.2M
Net Receivables	24.4M	24.4M	21.4M	25.6M	19.6M	21.3M	27.5M	26.3M	21.4M	19.8M	16.6M	18.1M	17.3M	19.9M	15M	17.3M	18.1M	15.1M	13.6M	14.6M
Accounts Receivables	15.8M	15.4M	13.9M	12.9M	12.9M	18.1M	19.8M	24.3M	20.6M	18.9M	14.9M	16.5M	16.6M	18.4M	13.9M	16.3M	18.1M	15.1M	13.6M	14.6M
Other Receivables	8.6M	9.1M	7.5M	12.6M	6.8M	3.2M	7.7M	1.9M	762K	981K	6.3M	1.5M	771K	1.5M	4.5M	1M	0.0	0.0	0.0	0.0
Inventory	1.7M	1.7M	2.2M	5.5M	5.1M	1.2M	1.3M	3M	3.1M	3M	3.1M	3M	2.9M	2.9M	3.4M	4M	4.2M	5.5M	6.5M	8.2M
Prepaids	0.0	0.0	0.0	12.5M	11.4M	0.0	15M	10.9M	11.8M	9.4M	14.1M	7.7M	7.4M	8.4M	11.3M	10.2M	9.5M	9.5M	9.5M	9.1M
Other Current Assets	11M	11M	14.3M	1.4M	0.0	20M	1.9M	723K	0.0	1M	931K	24.3M	23.3M	19.8M	17.9M	1.9M	0.0	2.3M	6.7M	4.7M
Total Current Assets	40M	40M	44.1M	50.3M	69.2M	48.7M	52.7M	47.6M	41.3M	35.9M	36.4M	56.1M	53.8M	64.6M	61.3M	62.5M	58.3M	53.5M	57.9M	62.8M
NON-CURRENT ASSETS
Property, Plant, and Equipment (Net)	242.4M	242.4M	216.4M	227M	227.6M	235.5M	267.9M	140M	139.9M	133.1M	124.8M	109.8M	105.6M	107M	112.8M	129.5M	131.5M	160M	184.6M	236.3M
Goodwill	66.4M	66.4M	65.9M	72.7M	36.9M	36.9M	36.8M	39.8M	38.3M	35.2M	33.5M	31.5M	31.5M	31.4M	30.8M	31.3M	32.4M	40M	46.2M	50.1M
Intangible Assets	91.7M	91.7M	93.4M	95M	50.2M	51.6M	54M	59.1M	57.1M	54.5M	46.1M	46.3M	47.9M	48.9M	50.9M	52.1M	55.1M	58.8M	62.7M	66.9M
Goodwill & Intangible Assets	158.1M	158.1M	159.3M	167.8M	87.1M	88.4M	90.8M	98.8M	95.4M	89.7M	79.5M	77.7M	79.4M	80.4M	81.7M	83.4M	87.6M	98.8M	108.8M	116.9M
Long-Term Investments	0.0	0.0	0.0	0.0	0.0	502K	364K	1.5M	427K	732K	541K	0.0	0.0	0.0	0.0	0.0	-13M	-12.3M	-12M	-12.1M
Tax Assets	0.0	0.0	0.0	0.0	11.5M	81.7M	14.7M	17.3M	16.9M	17.7M	29.2M	19.3M	28.3M	45.8M	60.6M	0.0	13M	12.3M	12M	12.1M
Other Non-Current Assets	55.8M	55.8M	45M	53.2M	40.1M	34.6M	33.9M	30M	29.9M	29M	26.6M	27M	28.7M	27.1M	34.1M	35.8M	35.2M	34.9M	29.8M	27.9M
Total Non-Current Assets	456.3M	456.3M	420.8M	448M	366.3M	440.7M	407.7M	287.7M	282.5M	270.2M	260.6M	233.8M	242M	260.3M	289.2M	248.7M	254.3M	293.7M	323.2M	381.1M
Total Assets	496.3M	496.3M	464.8M	498.3M	435.5M	489.4M	460.4M	335.3M	323.8M	306.2M	297M	289.9M	295.8M	324.9M	350.5M	311.2M	312.6M	347.2M	381.1M	443.9M
LIABILITIES
CURRENT LIABILITIES
Total Payables	24.4M	24.4M	28.8M	24.3M	20.1M	16.9M	25.9M	29.5M	32.5M	25.3M	20.8M	13.3M	14.2M	18.2M	32.8M	26M	22.8M	25.3M	33.3M	53.9M
Accounts Payable	20M	20M	24.1M	19.9M	15.6M	12M	20.3M	29.5M	32.5M	25.3M	20.8M	13.3M	14.2M	12M	25.9M	26M	22.8M	25.3M	33.3M	42.1M
Other Payables	4.4M	4.4M	4.7M	4.5M	4.5M	4.9M	5.6M	0.0	0.0	0.0	0.0	0.0	0.0	6.2M	6.9M	0.0	0.0	0.0	0.0	11.8M
Accrued Expenses	0.0	40.2M	42.8M	34.1M	43.5M	17.1M	19.7M	23.4M	21M	27.3M	40.2M	23.9M	19.5M	21.4M	33.6M	16.8M	21.7M	26.2M	30.3M	30.3M
Short Term Debt	0.0	0.0	0.0	0.0	0.0	18.7M	18M	3.4M	3.2M	3.3M	3.2M	7.7M	7.2M	8.5M	2.6M	2.6M	900K	1.4M	6.1M	12.5M
Capital Lease Obligations (Current)	16.8M	16.8M	16.2M	17M	17.8M	0.0	18M	3.4M	3.2M	3.3M	3.2M	3.6M	4.2M	4.2M	4.4M	4.1M	3.7M	3.5M	0.0	0.0
Tax Payables	4.4M	4.4M	4.7M	4.5M	4.5M	4.9M	5.6M	7.7M	7.4M	7.4M	7.3M	7.1M	6.3M	6.2M	6.9M	0.0	0.0	0.0	0.0	0.0
Deferred Revenue	2.1M	8.4M	7.8M	7.7M	7.2M	2M	6.5M	6.5M	6.5M	5.5M	0.0	4M	4.1M	0.0	0.0	0.0	0.0	57.8M	60.4M	62M
Other Current Liabilities	52.3M	5.8M	7.7M	10.6M	9M	22.5M	7.5M	35M	35.1M	34.2M	34.1M	31.9M	29M	39.6M	13.7M	40.9M	43M	50.8M	61.8M	39M
Total Current Liabilities	95.6M	95.6M	103.3M	93.7M	97.5M	77.2M	95.6M	94.7M	94.9M	93.4M	101.6M	80.4M	74.1M	91.8M	87.2M	90.3M	92.1M	107.1M	131.5M	135.8M
NON-CURRENT LIABILITIES
Long Term Debt	261.3M	261.3M	255.5M	261.5M	170M	210M	240M	286.5M	259M	218.5M	195M	135.9M	150M	161.5M	193.3M	234.1M	254.4M	300.6M	326M	415.8M
Deferred Revenue (Non-Current)	0.0	0.0	0.0	0.0	0.0	18.8M	21M	18.4M	0.0	0.0	0.0	-19.3M	-28.3M	-45.8M	-60.6M	-13.3M	-13M	0.0	0.0	0.0
Deferred Tax Liabilities (Non-Current)	10M	10M	6.6M	7.4M	0.0	58.4M	63.3M	-18.4M	0.0	0.0	0.0	19.3M	28.3M	45.8M	60.6M	13.3M	13M	12.3M	12M	12.1M
Other Non-Current Liabilities	33.3M	33.3M	38.5M	39.9M	96.2M	104.3M	0.0	60.3M	40.2M	41.6M	43.6M	56.8M	47.3M	60.1M	61.6M	71.5M	74M	79.1M	69.7M	79.3M
Total Non-Current Liabilities	434.7M	434.7M	424.2M	441.8M	403.3M	542.7M	502.9M	374M	326.2M	283.9M	256.1M	207.9M	213.3M	237.5M	273M	324.6M	348M	414.1M	428.5M	532.1M
Capital Lease Obligations	146.9M	146.9M	139.8M	150M	154.8M	151.1M	185.5M	30.6M	30.2M	27.1M	20.7M	18.8M	20.1M	20.1M	22.5M	23.1M	23.4M	22.1M	20.8M	24.9M
Total Liabilities	530.3M	530.3M	527.5M	535.5M	500.8M	619.8M	598.5M	468.7M	421.1M	377.3M	357.6M	288.3M	287.3M	329.3M	360.2M	414.9M	440.1M	521.2M	560M	667.9M
SHAREHOLDERS' EQUITY
Treasury Stock	0.0	0.0	-6.5M	-95.5M	-30.6M	0.0	-519.8M	-416.8M	-355.6M	-265.9M	-201M	-108.3M	-72.3M	-47.6M	-25.5M	-3.9M	0.0	0.0	0.0	0.0
Common Stock	513K	513K	529K	650K	642K	640K	1.1M	1.1M	1.1M	1.1M	1.1M	1.1M	1.1M	1M	1M	1M	966K	957K	946K	932K
Additional Paid-In Capital	0.0	0.0	6.7M	142.1M	135.6M	123.8M	604M	592.9M	594.2M	578M	565.4M	571.7M	567.5M	562.7M	557.4M	548.5M	542.6M	538.9M	533.6M	527.9M
Retained Earnings	-2.5M	-2.5M	-21.8M	-41.7M	-116.4M	-194.5M	-189.4M	-306.4M	-334.7M	-382.8M	-402.2M	-438.2M	-470.9M	-495.5M	-517.8M	-630.1M	-652.8M	-689M	-700.3M	-735.4M
Accumulated Other Comprehensive Income/Loss	-32M	-32M	-41.7M	-42.7M	-54.5M	-60.4M	-34M	-4.1M	-2.3M	-1.4M	-23.8M	-24.6M	-16.8M	-25M	-24.8M	-19.2M	-18.2M	-24.9M	-13.1M	-17.4M
Total Stockholders' Equity	-34M	-34M	-62.7M	-37.1M	-65.3M	-130.4M	-138.1M	-133.3M	-97.4M	-71.1M	-60.6M	1.6M	8.4M	-4.5M	-9.7M	-103.7M	-127.5M	-174M	-178.9M	-224M
Total Equity	-34M	-34M	-62.7M	-37.1M	-65.3M	-130.4M	-138.1M	-133.3M	-97.4M	-71.1M	-60.6M	1.6M	8.4M	-4.5M	-9.7M	-103.7M	-127.5M	-174M	-178.9M	-224M
SUMMARY
Total Liabilities & Equity	496.3M	496.3M	464.8M	498.3M	435.5M	489.4M	460.4M	335.3M	323.8M	306.2M	297M	289.9M	295.8M	324.9M	350.5M	311.2M	312.6M	347.2M	381.1M	443.9M
Total Investments	1.1M	1.1M	1.3M	1.7M	2.6M	2.8M	3.6M	1.7M	2.3M	1.2M	1.4M	0.0	0.0	0.0	0.0	0.0	-13M	-12.3M	-12M	-12.1M
Total Debt	408.2M	408.2M	395.3M	411.5M	324.8M	379.8M	425.5M	317.1M	289.2M	245.6M	215.7M	158.8M	173.1M	190.1M	218.3M	259.8M	278.7M	327.6M	353M	453.3M
Net Debt	406.5M	406.5M	390.4M	407.9M	294.2M	375.9M	422.2M	312.1M	284.2M	243M	214.1M	155.7M	170.1M	176.6M	204.6M	230.7M	252.1M	306.6M	331.4M	427M
Shares Outstanding	51,498,994	51,498,994	51,498,994	51,498,994	51,498,994	51,498,994	51,498,994	51,498,994	51,498,994	51,498,994	51,498,994	51,498,994	51,498,994	51,498,994	51,498,994	51,498,994	51,498,994	51,498,994	51,498,994	51,498,994

SEC Filings

DENN - Filing history and reports

Filing Type	Filing Date	Period Ending	Fiscal Year	Actions
8-K 8-K 2026 N/A	January 16, 2026	January 16, 2026	2026	View Filing
8-K 8-K 2026 N/A	January 13, 2026	January 13, 2026	2026	View Filing
8-K 8-K 2026 N/A	January 05, 2026	January 05, 2026	2026	View Filing
8-K 8-K 2025 N/A	November 04, 2025	November 03, 2025	2025	View Filing
10-Q 10-Q 2025 Q3 Q3	November 04, 2025	September 24, 2025	2025	View Filing
8-K 8-K 2025 N/A	November 04, 2025	November 03, 2025	2025	View Filing
8-K 8-K 2025 N/A	November 03, 2025	October 28, 2025	2025	View Filing
10-Q 10-Q 2025 Q2 Q2	August 04, 2025	June 25, 2025	2025	View Filing
8-K 8-K 2025 N/A	August 04, 2025	August 04, 2025	2025	View Filing
8-K 8-K 2025 N/A	July 25, 2025	July 25, 2025	2025	View Filing

Showing 1 to 10 of 538 filings

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