Denny's Balance Sheet

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
Cash & Equivalents	2.22	1.7	4.89	3.52	30.62	3.89
Short-Term Investments	-	1.11	1.28	1.75	2.55	2.27
Cash & Short-Term Investments	2.22	2.8	6.17	5.27	33.18	6.16
Cash Growth	-49.08%	-54.58%	17.18%	-84.12%	438.21%	-12.21%
Accounts Receivable	15.11	21.78	18.95	17.3	17.64	16.58
Other Receivables	2.03	3.14	1.86	1.55	1.98	4.77
Receivables	17.35	25.41	21.39	25.58	19.62	21.35
Inventory	2.12	1.75	2.18	5.54	5.06	1.18
Prepaid Expenses	11.01	9.65	12.86	12.53	11.39	18.85
Other Current Assets	0.89	0.38	1.46	1.4	-	1.13
Total Current Assets	33.6	39.99	44.05	50.32	69.25	48.67
Property, Plant & Equipment	264.69	242.36	216.39	227.03	227.61	235.52
Long-Term Investments	8.9	20.8	-	-	-	-
Goodwill	68.53	66.36	65.91	72.74	36.88	36.88
Other Intangible Assets	89.27	91.74	93.43	95.03	50.23	51.56
Long-Term Accounts Receivable	9.59	5.73	-	-	-	-
Long-Term Deferred Tax Assets	-	-	-	-	11.5	23.21
Long-Term Deferred Charges	0.59	1.07	1.7	2.34	2.97	2.41
Other Long-Term Assets	27.75	28.23	43.34	50.88	36.79	32.2
Total Assets	502.92	496.27	464.82	498.34	435.53	430.95
Accounts Payable	23.83	19.99	24.07	19.9	15.6	12.02
Accrued Expenses	30.71	36.08	35.35	28.61	40.32	26.06
Current Portion of Leases	16.56	16.77	16.16	16.99	17.78	18.7
Current Income Taxes Payable	5.79	4.43	4.7	4.45	4.53	4.85
Current Unearned Revenue	6.28	8.38	7.84	7.68	7.17	6.13
Other Current Liabilities	11.86	9.95	15.18	16.03	12.13	9.42
Total Current Liabilities	95.05	95.6	103.3	93.65	97.52	77.18
Long-Term Debt	259.5	261.3	255.5	261.5	170	210
Long-Term Leases	140.38	130.13	123.6	132.96	137.04	151.06
Long-Term Unearned Revenue	13.45	14.9	-	-	-	-
Pension & Post-Retirement Benefits	-	0.39	0.5	0.63	1.28	1.58
Long-Term Deferred Tax Liabilities	8.73	9.96	6.58	7.42	-	-
Other Long-Term Liabilities	18.51	18.03	38.03	39.29	94.96	121.57
Total Liabilities	535.61	530.3	527.5	535.45	500.79	561.4
Common Stock	0.52	0.51	0.53	0.65	0.64	0.64
Additional Paid-In Capital	6.88	-	6.69	142.14	135.6	123.83
Retained Earnings	0.93	-2.5	-21.78	-41.73	-116.44	-194.51
Treasury Stock	-1.6	-	-6.46	-95.48	-30.59	-
Comprehensive Income & Other	-39.43	-32.04	-41.66	-42.7	-54.47	-60.41
Shareholders' Equity	-32.69	-34.03	-62.69	-37.12	-65.27	-130.45
Total Liabilities & Equity	502.92	496.27	464.82	498.34	435.53	430.95
Total Debt	416.45	408.2	395.26	411.45	324.82	379.76
Net Cash (Debt)	-414.22	-405.39	-389.09	-406.18	-291.65	-373.6
Net Cash Per Share	-7.93	-7.71	-6.92	-6.67	-4.45	-6.14
Filing Date Shares Outstanding	51.5	51.61	52.25	56.42	61.71	64.14
Total Common Shares Outstanding	51.5	51.33	52.24	56.73	62.21	63.96
Working Capital	-61.45	-55.61	-59.25	-43.34	-28.27	-28.51
Book Value Per Share	-0.63	-0.66	-1.20	-0.65	-1.05	-2.04
Tangible Book Value	-190.5	-192.12	-222.02	-204.89	-152.38	-218.89
Tangible Book Value Per Share	-3.70	-3.74	-4.25	-3.61	-2.45	-3.42
Land	-	20.03	19.75	18.55	18.55	11.62
Buildings	-	113.99	96.74	90.45	85.55	83.12

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

SEC Filings: 10-K · 10-Q