Denny's Corporation (DENN)

Denny's Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 25, 2024	Dec 27, 2023	Dec 28, 2022	Dec 29, 2021	Dec 30, 2020
Cash & Equivalents	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	2.8	6.17	5.27	33.18	6.16
Cash Growth	-54.58%	17.18%	-84.12%	438.21%	-12.21%
Accounts Receivable	24.43	20	17.3	17.64	16.58
Other Receivables	-	1.86	1.55	1.98	4.77
Receivables	24.43	22.44	25.58	19.62	21.35
Inventory	1.75	2.18	5.54	5.06	1.18
Prepaid Expenses	10.63	11.81	12.53	11.39	18.85
Other Current Assets	0.38	1.46	1.4	-	1.13
Total Current Assets	39.99	44.05	50.32	69.25	48.67
Property, Plant & Equipment	242.36	216.39	227.03	227.61	235.52
Long-Term Investments	-	8.9	-	-	-
Goodwill	66.36	65.91	72.74	36.88	36.88
Other Intangible Assets	91.74	93.43	95.03	50.23	51.56
Long-Term Accounts Receivable	-	5.56	-	-	-
Long-Term Deferred Tax Assets	-	-	-	11.5	23.21
Long-Term Deferred Charges	1.07	1.7	2.34	2.97	2.41
Other Long-Term Assets	54.76	28.89	50.88	36.79	32.2
Total Assets	496.27	464.82	498.34	435.53	430.95
Accounts Payable	19.99	24.07	19.9	15.6	12.02
Accrued Expenses	-	35.35	28.61	40.32	26.06
Current Portion of Leases	16.77	16.16	16.99	17.78	18.7
Current Income Taxes Payable	-	4.7	4.45	4.53	4.85
Current Unearned Revenue	-	7.84	7.68	7.17	6.13
Other Current Liabilities	58.84	15.18	16.03	12.13	9.42
Total Current Liabilities	95.6	103.3	93.65	97.52	77.18
Long-Term Debt	261.3	255.5	261.5	170	210
Long-Term Leases	130.13	123.6	132.96	137.04	151.06
Long-Term Unearned Revenue	-	16.99	-	-	-
Long-Term Deferred Tax Liabilities	9.96	6.58	7.42	-	-
Other Long-Term Liabilities	33.31	21.04	39.29	94.96	121.57
Total Liabilities	530.3	527.5	535.45	500.79	561.4
Common Stock	0.51	0.53	0.65	0.64	0.64
Additional Paid-In Capital	-	6.69	142.14	135.6	123.83
Retained Earnings	-2.5	-21.78	-41.73	-116.44	-194.51
Treasury Stock	-	-6.46	-95.48	-30.59	-
Comprehensive Income & Other	-32.04	-41.66	-42.7	-54.47	-60.41
Shareholders' Equity	-34.03	-62.69	-37.12	-65.27	-130.45
Total Liabilities & Equity	496.27	464.82	498.34	435.53	430.95
Total Debt	408.2	395.26	411.45	324.82	379.76
Net Cash (Debt)	-405.39	-389.09	-406.18	-291.65	-373.6
Net Cash Per Share	-7.71	-6.92	-6.67	-4.45	-6.14
Filing Date Shares Outstanding	52.1	52.25	56.42	61.71	64.14
Total Common Shares Outstanding	52.1	52.24	56.73	62.21	63.96
Working Capital	-55.61	-59.25	-43.34	-28.27	-28.51
Book Value Per Share	-0.65	-1.20	-0.65	-1.05	-2.04
Tangible Book Value	-192.12	-222.02	-204.89	-152.38	-218.89
Tangible Book Value Per Share	-3.69	-4.25	-3.61	-2.45	-3.42
Land	-	19.75	18.55	18.55	11.62
Buildings	-	96.74	90.45	85.55	83.12

Source: S&P Capital IQ. Standard template. Financial Sources.