What is DENNY'S CORP's earnings per share (EPS)?

DENNY'S CORP (DENN) reported diluted earnings per share of $0.41 for fiscal year 2024. This represents a 17.1% change compared to the previous fiscal year. EPS represents the portion of a company's net income allocated to each outstanding share of common stock and is widely used to evaluate profitability on a per-share basis.

DENNY'S CORP (DENN) Financials

DENN

Trailing 12 months to September 24, 2025

Revenue $457.2M +0.9% YoY

Net Income $10.2M -42.2% YoY

EPS (Diluted) $0.20 -39.4% YoY

Operating Cash Flow $38.9M -8.1% YoY

Source SEC Filings (10-K/10-Q) Latest period Q3 FY2025, ended Sep 24, 2025 Reported Nov 4, 2025 Currency USD FYE December

Newest figures come from the 10-Q for Q3 FY2025, filed Nov 4, 2025. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the DENN SEC filings page.

DENNY'S CORP (DENN) reported $457.2M in revenue over the twelve months to Sep 24, 2025, up 0.9% from the prior twelve months. This page shows its income statement, balance sheet, cash flow statement, and key financial ratios. View 15 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).

Rhea AI DENN FY2024 2026-10-04

Denny’s has restored profits, but margin compression and a liabilities-heavy balance sheet make cash generation less dependable.

The business has lost profitability more than scale: operating margin fell from 26.1% in FY2021 to 10.0% in FY2024 while sales stayed broadly flat, pointing to weaker cost absorption or mix rather than a simple demand collapse. That pressure reaches cash: FY2024 operating cash flow of $29.5M exceeded net income of $21.6M, but the conversion pattern has been volatile across recent years.

Liabilities exceeded assets in FY2024, leaving negative equity and a current ratio of 0.4; the balance sheet is financed more by obligations than book capital, with limited short-term coverage. Long-term debt was $261M within $530M of total liabilities, so debt is a major funding layer rather than the whole obligation base.

Shares outstanding fell from 64.1M in FY2020 to 51.6M in FY2024 while equity remained negative; repeated repurchases reduced the share base without restoring positive book capital. Per-share improvement therefore reflects both operating profit and capital allocation, not operations alone.

Financial Health Signals

Financial Health Score 32/100

Scored against operating companies for FY2024. Each of the six dimensions is a percentile rank within that peer group; the overall is their average, with missing dimensions counted as zero out of six. A high score means strong standing among peers, not absolute cross-industry strength. How this score is calculated →

Health score ≠ stock price. This rates the quality of DENNY'S CORP's business: profitability, growth, balance sheet strength. It doesn't tell you whether the stock is a good buy at today's price. Not financial advice. Use it alongside valuation analysis and your own research.

Profitability

DENNY'S CORP has an operating margin of 10.0%, meaning the company retains $10 of operating profit per $100 of revenue. This strong profitability earns a score of 74/100, reflecting efficient cost management and pricing power. This is down from 11.4% the prior year.

Growth

DENNY'S CORP's revenue declined 2.5% year-over-year, from $463.9M to $452.3M. This contraction results in a growth score of 29/100.

Leverage

Liquidity

DENNY'S CORP's current ratio of 0.42 is below the typical benchmark, resulting in a score of 3/100. This tight liquidity could limit financial flexibility if cash inflows slow.

Cash Flow

Not available for DENNY'S CORP, and counted as zero in the overall score.

Returns

Altman Z-Score Distress

1.44

DENNY'S CORP scores 1.44, below the 1.81 distress threshold. This indicates elevated financial distress risk and warrants close attention to liquidity and debt levels.

Distress-screening estimate for non-financial companies. Not computed for banks or insurers, where the Altman model does not apply.

Piotroski F-Score Partial

6/8

DENNY'S CORP passes 6 of 8 computable financial strength tests (1 of the nine could not be computed from available data). All 4 profitability signals pass (positive income, cash flow, and earnings quality), 2 of 3 leverage/liquidity signals pass, neither operating efficiency signal passes.

Earnings Quality Cash-Backed

1.37x

For every $1 of reported earnings, DENNY'S CORP generates $1.37 in operating cash flow ($29.5M OCF vs $21.6M net income). This indicates profits are well-supported by actual cash generation, not accounting adjustments.

Interest Coverage Adequate

2.52x

DENNY'S CORP earns $2.52 in operating income for every $1 of interest expense ($45.3M vs $18.0M). This adequate coverage means the company can meet its interest obligations, but has limited cushion if earnings fall.

Key Financial Metrics

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Earnings & Revenue

Revenue

$113.2M

YoY+1.3%

QoQ-3.8%

5Y CAGR+9.6%

10Y CAGR-0.9%

DENNY'S CORP generated $113.2M in revenue in Q3 2025. This represents an increase of 1.3% from the same quarter a year earlier. Against the prior quarter it is down 3.8%.

EBITDA

$14.8M

YoY-3.5%

QoQ+14.5%

5Y CAGR+15.3%

10Y CAGR-3.5%

DENNY'S CORP's EBITDA was $14.8M in Q3 2025, measuring earnings before interest, taxes, depreciation, and amortization. This represents a decrease of 3.5% from the same quarter a year earlier. Against the prior quarter it is up 14.5%.

Net Income

$632K

YoY-90.3%

QoQ-74.4%

5Y CAGR-37.2%

10Y CAGR-23.3%

DENNY'S CORP reported $632K in net income in Q3 2025. This represents a decrease of 90.3% from the same quarter a year earlier. Against the prior quarter it is down 74.4%.

EPS (Diluted)

$0.01

YoY-91.7%

QoQ-80.0%

5Y CAGR-36.9%

10Y CAGR-21.3%

DENNY'S CORP earned $0.01 per diluted share (EPS) in Q3 2025. This represents a decrease of 91.7% from the same quarter a year earlier. Against the prior quarter it is down 80.0%.

Cash & Balance Sheet

Free Cash Flow

$16.0M

YoY+143.5%

DENNY'S CORP generated $16.0M in free cash flow in Q3 2025, representing cash available after capex. This represents an increase of 143.5% from the same quarter a year earlier.

Cash & Debt

$2.2M

YoY+51.7%

QoQ+90.7%

5Y CAGR-27.6%

10Y CAGR-12.7%

DENNY'S CORP held $2.2M in cash against $259.5M in long-term debt as of Q3 2025.

Shares Outstanding

51M

YoY+0.3%

QoQ0.0%

5Y CAGR-4.2%

10Y CAGR-4.4%

DENNY'S CORP had 51M shares outstanding in Q3 2025. This represents an increase of 0.3% from the same quarter a year earlier. It is unchanged from the prior quarter.

Dividends Per Share

Not reported for Q3 2025.

Margins & Returns

Operating Margin

9.2%

YoY-1.3pp

QoQ+1.9pp

5Y change+4.7pp

10Y change-3.5pp

DENNY'S CORP's operating margin was 9.2% in Q3 2025, reflecting core business profitability. This is down 1.3 percentage points from the same quarter a year earlier. Against the prior quarter it is up 1.9 percentage points.

Net Margin

0.6%

YoY-5.3pp

QoQ-1.5pp

5Y change-8.5pp

10Y change-6.7pp

DENNY'S CORP's net profit margin was 0.6% in Q3 2025, showing the share of revenue converted to profit. This is down 5.3 percentage points from the same quarter a year earlier. Against the prior quarter it is down 1.5 percentage points.

Gross Margin

Not reported for Q3 2025.

Return on Equity

Not reported for Q3 2025.

Capital Allocation

Share Buybacks

YoY-100.0%

QoQ-100.0%

DENNY'S CORP repurchased no shares in Q3 2025. This represents a decrease of 100.0% from the same quarter a year earlier. Against the prior quarter it is down 100.0%.

Capital Expenditures

$23K

DENNY'S CORP invested $23K in capex in Q3 2025, funding long-term assets and infrastructure.

R&D Spending

Not reported for Q3 2025.

DENN Income Statement

Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

DENN quarterly income statement

Metric	TTM	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1410-K	FY1310-K	FY1210-K	FY1110-K	FY1010-K
Revenue	$457.2M	$452.3M-2.5%	$463.9M+1.6%	$456.4M+14.6%	$398.2M+38.0%	$288.6M-46.7%	$541.4M-14.1%	$630.2M+19.1%	$529.2M+4.4%	$506.9M+3.2%	$491.3M+4.0%	$472.3M+2.1%	$462.6M-5.3%	$488.4M-9.3%	$538.5M-1.8%	$548.5M
Cost of Revenue	N/A	N/A	N/A	N/A	N/A	N/A	N/A	$100.5M+2.8%	$97.8M+8.1%	$90.5M-69.3%	$294.4M+1.9%	$288.8M+1.9%	$283.6M-6.2%	$302.2M-15.5%	$357.8M-2.3%	$366.0M
Gross Profit	N/A	N/A	N/A	N/A	N/A	N/A	N/A	$529.6M+22.8%	$431.3M+3.6%	$416.5M+111.5%	$196.9M+7.3%	$183.5M+2.5%	$179.0M-3.8%	$186.2M+3.0%	$180.8M-0.9%	$182.5M
SG&A Expenses	$82.7M	$80.2M+3.1%	$77.8M+15.8%	$67.2M-2.2%	$68.7M+24.8%	$55.0M-20.3%	$69.0M+8.1%	$63.8M-3.9%	$66.4M-2.3%	$68.0M+2.0%	$66.6M+13.1%	$58.9M+3.6%	$56.8M-5.8%	$60.3M+9.0%	$55.4M-0.5%	$55.6M
Operating Income	$38.6M	$45.3M-14.2%	$52.8M-12.9%	$60.6M-41.8%	$104.1M+1458.2%	$6.7M-96.0%	$165.0M+124.1%	$73.6M+4.1%	$70.7M+50.4%	$47.0M-25.6%	$63.2M+10.2%	$57.3M+20.6%	$47.5M-15.7%	$56.4M+10.6%	$51.0M-7.6%	$55.2M
EBITDA	N/A	$60.2M-10.5%	$67.2M-11.0%	$75.5M-36.9%	$119.5M+423.3%	$22.8M-87.6%	$184.8M+83.6%	$100.7M+6.6%	$94.4M+36.5%	$69.2M-18.3%	$84.6M+7.7%	$78.5M+13.8%	$69.0M-12.3%	$78.7M-0.3%	$79.0M-6.9%	$84.8M
Interest Expense	$19.5M	$18.0M+2.1%	$17.6M+27.8%	$13.8M-9.1%	$15.1M-15.7%	$18.0M-3.1%	$18.5M-10.6%	$20.7M+32.6%	$15.6M+27.9%	$12.2M+31.8%	$9.3M+1.1%	$9.2M-10.7%	$10.3M-23.1%	$13.4M-33.3%	$20.0M-22.3%	$25.8M
Income Tax	$6.4M	$7.7M+9.8%	$7.0M-71.7%	$24.7M-5.0%	$26.0M+1402.2%	-$2.0M-106.3%	$31.8M+271.5%	$8.6M-50.3%	$17.2M+4.4%	$16.5M-7.2%	$17.8M+10.7%	$16.0M+39.1%	$11.5M-9.8%	$12.8M+115.2%	-$84.0M-6179.7%	$1.4M
Net Income	$10.2M	$21.6M+8.2%	$19.9M-73.3%	$74.7M-4.3%	$78.1M+1626.1%	-$5.1M-104.4%	$117.4M+168.7%	$43.7M+10.4%	$39.6M+104.1%	$19.4M-46.1%	$36.0M+9.9%	$32.7M+33.2%	$24.6M+10.1%	$22.3M-80.1%	$112.3M+394.4%	$22.7M
EPS (Basic)	N/A	$0.41+13.9%	$0.36-70.7%	$1.23+2.5%	$1.20+1600.0%	-$0.08-104.1%	$1.96+184.1%	$0.69+19.0%	$0.58+123.1%	$0.26-40.9%	$0.44+15.8%	$0.38+40.7%	$0.27+17.4%	$0.23-80.0%	$1.15+400.0%	$0.23
EPS (Diluted)	$0.20	$0.41+17.1%	$0.35-71.5%	$1.23+3.4%	$1.19+1587.5%	-$0.08-104.2%	$1.90+183.6%	$0.67+19.6%	$0.56+124.0%	$0.25-40.5%	$0.42+13.5%	$0.37+42.3%	$0.26+13.0%	$0.23-79.6%	$1.13	$0.22
Diluted Shares (Avg)	N/A	53M-6.4%	56M-7.7%	61M-7.2%	66M+7.8%	61M-1.7%	62M-5.7%	66M-6.9%	70M-8.8%	77M-8.9%	85M-4.1%	88M-4.9%	93M-4.0%	97M-2.8%	100M	101M

Metric	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-Q	Q3'2410-Q	Q2'2410-Q	Q1'2410-Q	Q4'2310-K
Revenue	$113.2M+1.3%	$117.7M+1.5%	$111.6M+1.5%	$114.7M-0.6%	$111.8M-2.1%	$115.9M-0.8%	$110.0M-6.4%	$115.4M-4.5%
SG&A Expenses	$22.6M+13.8%	$21.4M+4.7%	$20.0M-5.6%	$18.7M-3.1%	$19.8M+8.7%	$20.5M+1.6%	$21.2M+5.5%	$19.3M+13.4%
Operating Income	$10.4M-11.5%	$8.6M-6.0%	$5.2M-47.9%	$14.5M+87.1%	$11.7M-16.2%	$9.1M-39.0%	$10.0M-38.0%	$7.7M-56.2%
EBITDA	$14.8M-3.5%	$12.9M+0.8%	$9.3M-31.4%	$18.4M+63.6%	$15.4M-12.8%	$12.8M-30.7%	$13.6M-31.4%	$11.2M-47.6%
Interest Expense	$5.3M+16.3%	$5.4M+17.5%	$4.4M+0.2%	$4.4M+2.3%	$4.6M+4.3%	$4.6M+3.9%	$4.4M-1.9%	$4.3M+1.6%
Income Tax	$1.3M-11.6%	$1.3M+7.8%	$294K-80.8%	$3.5M+104.7%	$1.5M-12.3%	$1.2M-55.0%	$1.5M+60.9%	$1.7M-49.3%
Net Income	$632K-90.3%	$2.5M-30.8%	$326K-93.1%	$6.8M+134.2%	$6.5M-17.6%	$3.6M-58.2%	$4.7M+685.8%	$2.9M-77.3%
EPS (Basic)	$0.01-91.7%	$0.05-28.6%	$0.01-88.9%	$0.13+116.7%	$0.12-14.3%	$0.07-53.3%	$0.09+800.0%	$0.06-72.7%
EPS (Diluted)	$0.01-91.7%	$0.05-28.6%	$0.01	$0.13+160.0%	$0.12-14.3%	$0.07-53.3%	$0.09+800.0%	$0.05-78.3%
Diluted Shares (Avg)	52M-0.1%	52M-1.2%	52M	N/A	52M-6.9%	53M-7.5%	53M-8.0%	N/A

Not reported in any period shown, so not listed: Cost of Revenue, Gross Profit, R&D Expenses.

DENN Balance Sheet

DENN quarterly balance sheet

Metric	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1410-K	FY1310-K	FY1210-K	FY1110-K	FY1010-K
Total Assets	$496.3M+6.8%	$464.8M-6.7%	$498.3M+14.4%	$435.5M+1.1%	$430.9M-6.4%	$460.4M+37.3%	$335.3M+3.6%	$323.8M+5.8%	$306.2M+3.1%	$297.0M+2.5%	$289.9M-2.0%	$295.8M-9.0%	$324.9M-7.3%	$350.5M+12.6%	$311.2M
Current Assets	$40.0M-9.2%	$44.0M-12.5%	$50.3M-27.3%	$69.2M+42.3%	$48.7M-7.7%	$52.7M+10.8%	$47.6M+15.3%	$41.3M+15.0%	$35.9M-1.4%	$36.4M-35.1%	$56.1M+4.2%	$53.8M-16.7%	$64.6M+5.4%	$61.3M-1.9%	$62.5M
Cash & Equivalents	$1.7M-65.3%	$4.9M+38.9%	$3.5M-88.5%	$30.6M+686.8%	$3.9M+15.4%	$3.4M-32.9%	$5.0M+0.9%	$5.0M+92.2%	$2.6M+55.1%	$1.7M-45.6%	$3.1M+4.5%	$2.9M-78.3%	$13.6M-1.3%	$13.7M-52.7%	$29.1M
Short-Term Investments	$100K0.0%	$100K-94.3%	$1.7M-31.6%	$2.6M+12.3%	$2.3M-37.7%	$3.6M+113.5%	$1.7M-10.1%	$1.9M+280.0%	$500K-44.4%	$900K-82.0%	$5.0M-5.7%	$5.3M-55.1%	$11.8M-1.7%	$12.0M	$0
Inventory	$1.7M-19.7%	$2.2M-60.7%	$5.5M+9.4%	$5.1M+328.5%	$1.2M-10.9%	$1.3M-55.7%	$3.0M-4.5%	$3.1M+2.9%	$3.0M-2.3%	$3.1M+5.6%	$3.0M+2.5%	$2.9M-0.3%	$2.9M-15.9%	$3.4M-14.8%	$4.0M
Long-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Goodwill	$66.4M+0.7%	$65.9M-9.4%	$72.7M+97.2%	$36.9M0.0%	$36.9M+0.1%	$36.8M-7.4%	$39.8M+4.0%	$38.3M+8.6%	$35.2M+5.3%	$33.5M+6.4%	$31.5M0.0%	$31.5M+0.1%	$31.4M+2.2%	$30.8M-1.7%	$31.3M
Total Liabilities	$530.3M+0.5%	$527.5M-1.5%	$535.5M+6.9%	$500.8M-10.8%	$561.4M-6.2%	$598.5M+27.7%	$468.7M+11.3%	$421.1M+11.6%	$377.3M+5.5%	$357.6M+24.1%	$288.3M+0.3%	$287.3M-12.8%	$329.3M-8.6%	$360.2M-13.2%	$414.9M
Current Liabilities	$95.6M-7.5%	$103.3M+10.3%	$93.7M-4.0%	$97.5M+26.4%	$77.2M-19.3%	$95.6M+0.9%	$94.7M-0.2%	$94.9M+1.6%	$93.4M-8.1%	$101.6M+26.3%	$80.4M+8.5%	$74.1M-19.3%	$91.8M+5.3%	$87.2M-3.5%	$90.3M
Non-Current Liabilities	$434.7M+2.5%	$424.2M-4.0%	$441.8M+9.6%	$403.3M-16.7%	$484.2M-3.7%	$502.9M+34.5%	$374.0M+14.6%	$326.2M+14.9%	$283.9M+10.9%	$256.1M+23.2%	$207.9M-2.5%	$213.3M-10.2%	$237.5M-13.0%	$273.0M-15.9%	$324.6M
Long-Term Debt	$261.3M+2.3%	$255.5M-2.3%	$261.5M+53.8%	$170.0M-19.0%	$210.0M-12.5%	$240.0M-16.2%	$286.5M+10.6%	$259.0M+18.5%	$218.5M+12.1%	$195.0M+43.5%	$135.9M-9.4%	$150.0M-7.1%	$161.5M-16.4%	$193.3M-17.5%	$234.1M
Total Equity	-$34.0M+45.7%	-$62.7M-68.9%	-$37.1M+43.1%	-$65.3M+50.0%	-$130.4M+5.5%	-$138.1M-3.5%	-$133.3M-37.0%	-$97.4M-36.9%	-$71.1M-17.4%	-$60.6M-3927.9%	$1.6M-81.2%	$8.4M+289.0%	-$4.5M+53.9%	-$9.7M+90.7%	-$103.7M
Retained Earnings	-$2.5M+88.5%	-$21.8M+47.8%	-$41.7M+64.2%	-$116.4M+40.1%	-$194.5M-2.7%	-$189.4M+38.2%	-$306.4M+8.4%	-$334.7M+12.6%	-$382.8M+4.8%	-$402.2M+8.2%	-$438.2M+6.9%	-$470.9M+5.0%	-$495.5M+4.3%	-$517.8M+17.8%	-$630.1M

Metric	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-Q	Q3'2410-Q	Q2'2410-Q	Q1'2410-Q	Q4'2310-K
Total Assets	$502.9M+8.9%	$491.1M+6.8%	$488.1M+6.0%	$496.3M+6.8%	$461.6M-3.8%	$459.9M-1.2%	$460.4M-4.2%	$464.8M-6.7%
Current Assets	$33.6M-0.7%	$32.3M-8.2%	$31.8M-6.4%	$40.0M-9.2%	$33.9M-3.2%	$35.2M-4.3%	$34.0M-33.1%	$44.0M-12.5%
Cash & Equivalents	$2.2M+51.7%	$1.2M0.0%	$1.0M-10.7%	$1.7M-65.3%	$1.5M+43.4%	$1.2M+3.2%	$1.2M-86.9%	$4.9M+38.9%
Short-Term Investments	$0-100.0%	$0-100.0%	$1.1M-59.5%	$100K0.0%	$2.9M+131.2%	$2.8M-9.1%	$2.8M-8.7%	$100K-94.3%
Inventory	$2.1M+15.6%	$2.1M+12.3%	$1.9M-9.5%	$1.7M-19.7%	$1.8M-22.0%	$1.9M-25.2%	$2.1M-36.3%	$2.2M-60.7%
Long-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0
Goodwill	$68.5M+3.3%	$68.5M+3.3%	$66.4M+0.7%	$66.4M+0.7%	$66.4M-8.0%	$66.4M-8.0%	$65.9M-8.6%	$65.9M-9.4%
Total Liabilities	$535.6M+3.8%	$525.7M+2.4%	$524.5M+1.6%	$530.3M+0.5%	$516.1M+0.1%	$513.2M+1.0%	$516.2M-1.8%	$527.5M-1.5%
Current Liabilities	$95.0M+8.4%	$88.0M-8.5%	$86.3M-3.0%	$95.6M-7.5%	$87.7M-3.6%	$96.1M+10.9%	$89.0M+4.2%	$103.3M+10.3%
Non-Current Liabilities	$440.6M+2.8%	$437.7M+5.0%	$438.2M+2.6%	$434.7M+2.5%	$428.4M+0.9%	$417.1M-1.1%	$427.2M-2.9%	$424.2M-4.0%
Long-Term Debt	$259.5M-0.6%	$268.6M+4.3%	$266.0M+1.8%	$261.3M+2.3%	$261.0M+5.2%	$257.5M+4.3%	$261.2M-1.1%	$255.5M-2.3%
Total Equity	-$32.7M+40.0%	-$34.6M+35.1%	-$36.4M+34.7%	-$34.0M+45.7%	-$54.5M-52.2%	-$53.2M-24.9%	-$55.7M-23.9%	-$62.7M-68.9%
Retained Earnings	$929K+113.3%	$297K+102.2%	-$2.2M+87.3%	-$2.5M+88.5%	-$7.0M+71.6%	-$13.5M+58.5%	-$17.1M+58.4%	-$21.8M+47.8%

Not reported in any period shown, so not listed: Accounts Receivable.

DENN Cash Flow Statement

DENN quarterly cash flow statement

Metric	TTM	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1410-K	FY1310-K	FY1210-K	FY1110-K	FY1010-K
Operating Cash Flow	$38.9M	$29.5M-59.1%	$72.1M+82.8%	$39.5M-48.2%	$76.2M+2528.2%	-$3.1M-107.2%	$43.3M-41.2%	$73.7M-5.9%	$78.3M+10.0%	$71.2M-14.6%	$83.3M+11.7%	$74.6M+30.7%	$57.0M-3.7%	$59.2M-0.5%	$59.5M+55.6%	$38.3M
Depreciation & Amortization	N/A	$14.9M+3.3%	$14.4M-3.2%	$14.9M-3.8%	$15.4M-4.4%	$16.2M-18.6%	$19.8M-26.6%	$27.0M+14.0%	$23.7M+7.0%	$22.2M+3.3%	$21.5M+1.2%	$21.2M-1.3%	$21.5M-3.6%	$22.3M-20.3%	$28.0M-5.6%	$29.6M
Stock-Based Compensation	N/A	$10.7M+20.2%	$8.9M-22.1%	$11.4M-16.2%	$13.6M+71.1%	$7.9M+18.7%	$6.7M+10.9%	$6.0M-29.3%	$8.5M+12.2%	$7.6M+14.7%	$6.6M+13.5%	$5.8M+20.5%	$4.9M+38.8%	$3.5M-17.1%	$4.2M+48.6%	$2.8M
Capital Expenditures	N/A	N/A	N/A	N/A	N/A	N/A	$14.0M-36.5%	$22.0M+17.1%	$18.8M-4.7%	$19.7M-26.8%	$27.0M+22.2%	$22.1M+31.3%	$16.8M+18.7%	$14.2M-12.0%	$16.1M-41.2%	$27.4M
Free Cash Flow	N/A	N/A	N/A	N/A	N/A	N/A	$29.4M-43.2%	$51.7M-13.1%	$59.5M+15.6%	$51.4M-8.7%	$56.3M+7.3%	$52.5M+30.5%	$40.2M-10.7%	$45.0M+3.7%	$43.4M+299.3%	$10.9M
Investing Cash Flow	-$34.2M	-$26.7M-252.6%	-$7.6M+91.3%	-$86.6M-398.5%	$29.0M+523.8%	$4.7M-95.6%	$105.0M+427.9%	-$32.0M-17.9%	-$27.1M+16.9%	-$32.7M+0.2%	-$32.7M-53.8%	-$21.3M-29.3%	-$16.5M-370.4%	-$3.5M+54.5%	-$7.7M-45.8%	-$5.3M
Financing Cash Flow	-$4.0M	-$6.0M+90.5%	-$63.2M-415.3%	$20.0M+125.5%	-$78.5M-7792.9%	-$994K+99.3%	-$149.9M-260.2%	-$41.6M+14.6%	-$48.7M-29.7%	-$37.6M+27.7%	-$52.0M+2.3%	-$53.2M-3.8%	-$51.2M+8.4%	-$55.9M+16.8%	-$67.1M-120.7%	-$30.4M
Share Buybacks	$2.1M	$11.7M-77.5%	$52.1M-19.8%	$65.0M+116.9%	$30.0M-16.8%	$36.0M-61.9%	$94.5M+54.3%	$61.2M-26.3%	$83.0M+60.8%	$51.6M-44.3%	$92.6M+156.9%	$36.1M+44.0%	$25.0M+15.8%	$21.6M+0.2%	$21.6M+454.5%	$3.9M

Metric	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-Q	Q3'2410-Q	Q2'2410-Q	Q1'2410-Q	Q4'2310-K
Operating Cash Flow	$16.0M+143.8%	$9.4M-34.0%	$5.0M+2232.6%	$8.5M-60.0%	$6.6M-56.7%	$14.2M-27.3%	$215K-98.7%	$21.4M+47.3%
Depreciation & Amortization	$4.4M+22.4%	$4.4M+17.2%	$4.1M+14.7%	$3.9M+11.7%	$3.6M+0.5%	$3.7M+3.3%	$3.6M-2.1%	$3.5M-8.0%
Stock-Based Compensation	$3.2M+8.1%	$3.0M+13.6%	$2.8M+0.3%	N/A	$3.0M+5.0%	$2.6M+4.2%	$2.8M-10.3%	N/A
Capital Expenditures	$23K	N/A	N/A	N/A	$0	N/A	N/A	N/A
Free Cash Flow	$16.0M+143.5%	N/A	N/A	N/A	$6.6M	N/A	N/A	N/A
Investing Cash Flow	-$7.6M-4.2%	-$10.4M-106.4%	-$7.2M-34.6%	-$9.1M-99.5%	-$7.3M-292.4%	-$5.0M-732.8%	-$5.3M-836.2%	-$4.5M-73.2%
Financing Cash Flow	-$7.3M-822.7%	$1.1M+112.4%	$1.5M+8.3%	$749K+105.8%	$1.0M+107.6%	-$9.2M+65.7%	$1.4M+113.5%	-$12.9M-1.9%
Share Buybacks	$0-100.0%	$716K-84.5%	$952K-80.1%	$455K-97.3%	$1.9M-88.0%	$4.6M-56.7%	$4.8M-47.2%	$16.7M+121.7%

Not reported in any period shown, so not listed: Dividends Paid.

DENN Financial Ratios

Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

DENN quarterly financial ratios

Metric	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1410-K	FY1310-K	FY1210-K	FY1110-K	FY1010-K
Gross Margin	N/A	N/A	N/A	N/A	N/A	N/A	84.0%+2.5pp	81.5%-0.6pp	82.2%+42.1pp	40.1%+1.2pp	38.9%+0.2pp	38.7%+0.6pp	38.1%+4.5pp	33.6%+0.3pp	33.3%
Operating Margin	10.0%-1.4pp	11.4%-1.9pp	13.3%-12.9pp	26.1%+23.8pp	2.3%-28.2pp	30.5%+18.8pp	11.7%-1.7pp	13.4%+4.1pp	9.3%-3.6pp	12.8%+0.7pp	12.1%+1.9pp	10.3%-1.3pp	11.6%+2.1pp	9.5%-0.6pp	10.1%
Net Margin	4.8%+0.5pp	4.3%-12.1pp	16.4%-3.2pp	19.6%+21.4pp	-1.8%-23.5pp	21.7%+14.8pp	6.9%-0.6pp	7.5%+3.7pp	3.8%-3.5pp	7.3%+0.4pp	6.9%+1.6pp	5.3%+0.7pp	4.6%-16.3pp	20.8%+16.7pp	4.1%
Return on Equity	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	2067.3%+1775.8pp	291.4%	N/A	N/A	N/A
Return on Assets	4.3%+0.1pp	4.3%-10.7pp	15.0%-2.9pp	17.9%+19.1pp	-1.2%-26.7pp	25.5%+12.5pp	13.0%+0.8pp	12.2%+5.9pp	6.3%-5.8pp	12.1%+0.8pp	11.3%+3.0pp	8.3%+1.4pp	6.9%-25.2pp	32.0%+24.7pp	7.3%
Current Ratio	0.420.0x	0.43-0.1x	0.54-0.2x	0.71+0.1x	0.63+0.1x	0.550.0x	0.50+0.1x	0.44+0.1x	0.380.0x	0.36-0.3x	0.700.0x	0.730.0x	0.700.0x	0.700.0x	0.69
Debt-to-Equity	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	85.83+68.0x	17.79	N/A	N/A	N/A
Asset Turnover	0.91-0.1x	1.00+0.1x	0.920.0x	0.91+0.2x	0.67-0.5x	1.18-0.7x	1.88+0.2x	1.630.0x	1.660.0x	1.650.0x	1.63+0.1x	1.56+0.1x	1.500.0x	1.54-0.2x	1.76
FCF Margin	N/A	N/A	N/A	N/A	N/A	5.4%-2.8pp	8.2%-3.0pp	11.2%+1.1pp	10.1%-1.3pp	11.5%+0.3pp	11.1%+2.4pp	8.7%-0.5pp	9.2%+1.2pp	8.1%+6.1pp	2.0%

Metric	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-Q	Q3'2410-Q	Q2'2410-Q	Q1'2410-Q	Q4'2310-K
Operating Margin	9.2%-1.3pp	7.3%-0.6pp	4.7%-4.4pp	12.6%+5.9pp	10.5%-1.8pp	7.9%-4.9pp	9.1%-4.7pp	6.7%-7.9pp
Net Margin	0.6%-5.3pp	2.1%-1.0pp	0.3%-4.0pp	5.9%+3.4pp	5.8%-1.1pp	3.1%-4.2pp	4.3%+3.8pp	2.5%-8.1pp
Return on Assets	0.1%-1.3pp	0.5%-0.3pp	0.1%-1.0pp	1.4%+0.8pp	1.4%-0.2pp	0.8%-1.1pp	1.0%+0.9pp	0.6%-1.9pp
Current Ratio	0.350.0x	0.370.0x	0.370.0x	0.420.0x	0.390.0x	0.37-0.1x	0.38-0.2x	0.43-0.1x
Asset Turnover	0.230.0x	0.240.0x	0.230.0x	0.230.0x	0.240.0x	0.250.0x	0.240.0x	0.250.0x
FCF Margin	14.1%+8.2pp	N/A	N/A	N/A	5.9%	N/A	N/A	N/A

Not reported in any period shown, so not listed: Gross Margin, Return on Equity, Debt-to-Equity.

Note: Shareholder equity is negative (-$34.0M), which causes debt-to-equity and return on equity ratios to appear negative or not meaningful. This can occur from accumulated losses or large share buyback programs.

Note: The current ratio is below 1.0 (0.42), indicating current liabilities exceed current assets, which may suggest potential short-term liquidity concerns.

Similar Companies

Newest fiscal year on record for each company. The health score is the peer-relative Financial Health Score for that year; a dash means no score is published for it.

Company	Fiscal year	Revenue	Net income	Net margin	Market cap	Health score
DENNY'S CORP DENN	FY2024	$452.3M	$21.6M	4.8%	$321.9M	32/100
Twin Hospitality Group Inc. TWNP	FY2024	$353.8M	-$48.2M	-13.6%	$4.1M	28/100
Red Robin Gourmet Burgers Inc RRGB	FY2025	$1.2B	-$23.3M	-1.9%	$166.5M	22/100
El Pollo Loco Holdings, Inc. LOCO	FY2025	$490.0M	$26.5M	5.4%	$497.3M	46/100
GEN Restaurant Group, Inc. GENK	FY2025	$212.5M	-$3.0M	-1.4%	$55.7M	30/100
Dine Brands Global, Inc. DIN	FY2025	$879.3M	$17.1M	1.9%	$405.3M	20/100

Where DENNY'S CORP Ranks

Frequently Asked Questions

What is DENNY'S CORP's annual revenue?

DENNY'S CORP (DENN) reported $452.3M in total revenue for fiscal year 2024. This represents a -2.5% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.

How fast is DENNY'S CORP's revenue growing?

DENNY'S CORP (DENN) revenue declined by 2.5% year-over-year, from $463.9M to $452.3M in fiscal year 2024.

Is DENNY'S CORP profitable?

Yes, DENNY'S CORP (DENN) reported a net income of $21.6M in fiscal year 2024, with a net profit margin of 4.8%.

What is DENNY'S CORP's EBITDA?

DENNY'S CORP (DENN) had EBITDA of $60.2M in fiscal year 2024, measuring earnings before interest, taxes, depreciation, and amortization.

How much debt does DENNY'S CORP have?

As of fiscal year 2024, DENNY'S CORP (DENN) had $1.7M in cash and equivalents against $261.3M in long-term debt.

What is DENNY'S CORP's operating margin?

DENNY'S CORP (DENN) had an operating margin of 10.0% in fiscal year 2024, reflecting the profitability of core business operations before interest and taxes.

What is DENNY'S CORP's net profit margin?

DENNY'S CORP (DENN) had a net profit margin of 4.8% in fiscal year 2024, representing the share of revenue converted into profit after all expenses.

What is DENNY'S CORP's operating cash flow?

DENNY'S CORP (DENN) generated $29.5M in operating cash flow during fiscal year 2024, representing cash generated from core business activities.

What are DENNY'S CORP's total assets?

DENNY'S CORP (DENN) had $496.3M in total assets as of fiscal year 2024, including both current and long-term assets.

Does DENNY'S CORP buy back shares?

Yes, DENNY'S CORP (DENN) spent $11.7M on share buybacks during fiscal year 2024, returning capital to shareholders by reducing shares outstanding.

How many shares does DENNY'S CORP have outstanding?

DENNY'S CORP (DENN) had 52M shares outstanding as of fiscal year 2024.

What is DENNY'S CORP's current ratio?

DENNY'S CORP (DENN) had a current ratio of 0.42 as of fiscal year 2024, which is below 1.0, which may suggest potential liquidity concerns.

What is DENNY'S CORP's return on assets (ROA)?

DENNY'S CORP (DENN) had a return on assets of 4.3% for fiscal year 2024, measuring how efficiently the company uses its assets to generate profit.

Why is DENNY'S CORP's debt-to-equity ratio negative or not reported?

DENNY'S CORP (DENN) has negative shareholder equity of -$34.0M as of fiscal year 2024, so no debt-to-equity ratio is reported: dividing debt by equity that is not positive produces a number that cannot be read as leverage. This can occur when accumulated losses exceed invested capital, or after large share buyback programs. Other solvency metrics like the current ratio or interest coverage may be more informative.

What is DENNY'S CORP's Altman Z-Score?

DENNY'S CORP (DENN) has an Altman Z-Score of 1.44, placing it in the Distress Zone (elevated bankruptcy risk). The Z-Score combines five financial ratios (working capital, retained earnings, EBIT, market capitalization, and revenue relative to total assets) to predict the likelihood of bankruptcy. Scores above 2.99 indicate financial safety while scores below 1.81 suggest financial distress. Learn more in our complete guide to financial health indicators.

What is DENNY'S CORP's Piotroski F-Score?

DENNY'S CORP (DENN) has a Piotroski F-Score of 6 out of 8 computable signals; 1 of the nine could not be computed from available data, so the full-scale strength rating is not shown. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.

Are DENNY'S CORP's earnings high quality?

DENNY'S CORP (DENN) has an earnings quality ratio of 1.37x, considered cash-backed (high quality). This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.

Can DENNY'S CORP cover its interest payments?

DENNY'S CORP (DENN) has an interest coverage ratio of 2.52x, meaning it can adequately cover its interest obligations. This ratio divides operating income by interest expense. Ratios above 5x indicate strong debt-servicing ability, while ratios below 2x suggest the company may face difficulty meeting interest payments if earnings decline. Learn more in our complete guide to financial health indicators.

How financially healthy is DENNY'S CORP?

DENNY'S CORP (DENN) scores 32 out of 100 on our Financial Health Score, indicating weak standing within its operating companies peer group. The score is a 0-100 composite of six dimensions (Profitability, Growth, Leverage, Liquidity, Cash Flow, Returns), each ranked as a percentile relative to companies in the same scoring family (banks against banks, REITs against REITs, and so on) rather than across all industries. It rates the quality of the business, not whether the stock is fairly priced, and is not financial advice. Learn more in our complete guide to financial health indicators.