Denny's Income Statement

Financials in millions USD. Fiscal year is January - December.

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 24, 2025	Dec '24 Dec 25, 2024	Dec '23 Dec 27, 2023	Dec '22 Dec 28, 2022	Dec '21 Dec 29, 2021	Dec '20 Dec 30, 2020
Revenue	457.21	452.33	463.92	456.43	398.17	288.61
Revenue Growth (YoY)	0.93%	-2.50%	1.64%	14.63%	37.96%	-46.69%
Cost of Revenue	280.26	276.91	279.38	284.38	231.86	189.7
Gross Profit	176.96	175.42	184.55	172.05	166.31	98.91
Selling, General & Admin	82.72	80.2	77.77	66.57	68.69	55.04
Other Operating Expenses	32.19	31.36	28.37	26.18	22.07	18.71
Operating Expenses	131.75	126.41	120.53	107.61	106.21	89.92
Operating Income	45.21	49.01	64.02	64.43	60.1	8.99
Interest Expense	-19.53	-18.22	-28.37	41.14	-2.37	-15.16
Interest & Investment Income	-	0.24	0.17	0.09	0.03	0.1
Other Non Operating Income (Expenses)	-2.51	1.91	2.31	-2.42	2.38	1.27
EBT Excluding Unusual Items	23.17	32.94	38.13	103.25	60.13	-4.8
Merger & Restructuring Charges	-5.07	-1.32	-2.54	-2.01	-1.28	-2.4
Impairment of Goodwill	-	-0.02	-6.36	-	-	-
Gain (Loss) on Sale of Assets	2.77	0.14	2.22	3.38	47.82	4.68
Asset Writedown	-3.27	-0.79	-2.21	-0.96	-0.44	-4.08
Legal Settlements	-1.02	-1.7	-2.3	-4.22	-2.13	-0.51
Pretax Income	16.59	29.25	26.94	99.43	104.1	-7.12
Income Tax Expense	6.36	7.68	6.99	24.72	26.03	-2
Net Income	10.22	21.57	19.95	74.71	78.07	-5.12
Net Income to Common	10.22	21.57	19.95	74.71	78.07	-5.12
Net Income Growth	-42.16%	8.15%	-73.30%	-4.30%	-	-
Shares Outstanding (Basic)	52	52	56	61	65	61
Shares Outstanding (Diluted)	52	53	56	61	66	61
Shares Change (YoY)	-1.45%	-6.37%	-7.69%	-7.16%	7.83%	-1.65%
EPS (Basic)	0.20	0.41	0.36	1.23	1.20	-0.08
EPS (Diluted)	0.20	0.41	0.35	1.23	1.19	-0.08
EPS Growth	-40.05%	17.14%	-71.53%	3.31%	-	-
Free Cash Flow	2.37	0.92	62.15	27.61	68.82	-10.1
Free Cash Flow Per Share	0.04	0.02	1.11	0.45	1.05	-0.17
Gross Margin	38.70%	38.78%	39.78%	37.69%	41.77%	34.27%
Operating Margin	9.89%	10.84%	13.80%	14.12%	15.10%	3.12%
Profit Margin	2.24%	4.77%	4.30%	16.37%	19.61%	-1.77%
Free Cash Flow Margin	0.52%	0.20%	13.40%	6.05%	17.28%	-3.50%
EBITDA	62.05	63.87	78.4	79.3	75.55	25.15
EBITDA Margin	13.57%	14.12%	16.90%	17.37%	18.97%	8.72%
D&A For EBITDA	16.84	14.86	14.39	14.86	15.45	16.16
EBIT	45.21	49.01	64.02	64.43	60.1	8.99
EBIT Margin	9.89%	10.84%	13.80%	14.12%	15.10%	3.12%
Effective Tax Rate	38.36%	26.25%	25.96%	24.86%	25.00%	-
Revenue as Reported	457.21	452.33	463.92	456.43	398.17	288.61
Advertising Expenses	-	7.85	5.6	5.29	4.59	3.9

Updated Sep 24, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.

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