Denny's Corporation (DENN) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 | Q2'21 | Q1'21 | Q4'20 |
|---|
| Total Current Assets | 33.6M | 32.33M | 31.83M | 39.99M | 33.85M | 35.21M | 34.02M | 44.05M | 34.95M | 36.8M | 50.83M | 50.31M | 50.41M | 49.44M | 52.03M | 69.25M | 46.59M | 48.43M | 53.73M | 48.67M |
| Cash & Short-Term Investments | 2.22M | 1.17M | 2.17M | 2.8M | 4.37M | 3.96M | 3.95M | 6.17M | 2.28M | 4.21M | 11.95M | 5.27M | 6.11M | 4.89M | 9.78M | 33.17M | 12.29M | 12.95M | 16.57M | 6.16M |
| Cash Only | 2.22M | 1.17M | 1.04M | 1.7M | 1.47M | 1.17M | 1.16M | 4.89M | 1.02M | 1.13M | 8.89M | 3.52M | 4.35M | 1.36M | 6.09M | 30.62M | 10.2M | 10.88M | 14.51M | 3.89M |
| Short-Term Investments | 0 | 0 | 1.13M | 1.11M | 2.9M | 2.8M | 2.79M | 1.28M | 1.25M | 3.08M | 3.05M | 1.75M | 1.76M | 3.53M | 3.69M | 2.55M | 2.08M | 2.07M | 2.06M | 2.27M |
| Accounts Receivable | 15.11M | 19.07M | 17.2M | 24.43M | 17.04M | 19.78M | 17.29M | 18.95M | 15.69M | 18.47M | 18.19M | 25.48M | 24.51M | 23.19M | 23.16M | 19.62M | 16.9M | 17.26M | 17.54M | 21.35M |
| Days Sales Outstanding | 48.7 | 59.17 | 56.23 | 77.77 | 55.65 | 62.29 | 57.38 | 59.95 | 50.14 | 57.66 | 56.53 | 76.95 | 76.18 | 73.6 | 81.99 | 66.53 | 59.44 | 59.35 | 79.47 | 97.28 |
| Inventory | 2.12M | 2.13M | 1.88M | 1.75M | 1.83M | 1.9M | 2.07M | 2.17M | 2.35M | 2.53M | 3.25M | 5.54M | 9.02M | 12.21M | 9.83M | 5.06M | 1.23M | 1.28M | 1.17M | 1.18M |
| Days Inventory Outstanding | 11.16 | 9.53 | 24.15 | 8.21 | 8.83 | 8.54 | 10.02 | 10.12 | 11.35 | 12.01 | 15.05 | 24.54 | 39.64 | 55.63 | 51.77 | 26.55 | 6.8 | 7.02 | 7.91 | 7.52 |
| Other Current Assets | 3.13M | 9.96M | 10.59M | 11.01M | 10.61M | 9.56M | 10.71M | 3.9M | 3.84M | 11.59M | 8.4M | 14.03M | 10.77M | 9.15M | 9.26M | 0 | 1.63M | 4.76M | 4.9M | 19.97M |
| Total Non-Current Assets | 469.32M | 458.82M | 456.24M | 456.28M | 427.77M | 424.73M | 426.39M | 420.77M | 444.88M | 428.82M | 429.62M | 501.75M | 447.26M | 343.38M | 349.36M | 366.28M | 364.43M | 369.92M | 369.19M | 440.73M |
| Property, Plant & Equipment | 264.69M | 250.75M | 247.63M | 242.35M | 229.11M | 213.01M | 215.68M | 216.39M | 216.67M | 217.78M | 221.34M | 227.03M | 233.08M | 224.21M | 222.29M | 227.61M | 222.92M | 227.16M | 228.37M | 235.52M |
| Fixed Asset Turnover | 0.43x | 0.47x | 0.45x | 0.47x | 0.49x | 0.54x | 0.51x | 0.53x | 0.53x | 0.54x | 0.53x | 0.53x | 0.50x | 0.51x | 0.46x | 0.47x | 0.47x | 0.47x | 0.35x | 0.34x |
| Goodwill | 68.53M | 68.53M | 66.36M | 66.36M | 66.36M | 66.36M | 65.91M | 65.91M | 72.14M | 72.14M | 72.14M | 72.74M | 72.74M | 36.88M | 36.88M | 36.88M | 36.88M | 36.88M | 36.88M | 36.88M |
| Intangible Assets | 89.27M | 89.63M | 89.39M | 91.74M | 92.11M | 92.56M | 93.05M | 93.43M | 93.84M | 94.22M | 94.62M | 95.03M | 95.47M | 49.58M | 49.89M | 50.23M | 50.56M | 50.89M | 51.23M | 51.56M |
| Long-Term Investments | 8.9M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 27.3M | 10.6M | 8M | 12.7M | 6K | 14K | 252K | 0 | 0 | 0 | 0 | 502K |
| Other Non-Current Assets | 37.93M | 49.91M | 52.86M | 55.83M | 40.19M | 52.8M | 51.76M | 45.05M | 34.92M | 34.08M | 33.52M | 40.51M | 45.97M | 32.69M | 34.91M | 40.05M | 36M | 54.99M | 52.71M | 34.61M |
| Total Assets | 502.92M | 491.15M | 488.07M | 496.27M | 461.62M | 459.94M | 460.41M | 464.82M | 479.83M | 465.63M | 480.45M | 552.07M | 497.67M | 392.82M | 401.39M | 435.53M | 411.02M | 418.35M | 422.93M | 489.39M |
| Asset Turnover | 0.23x | 0.24x | 0.23x | 0.23x | 0.24x | 0.25x | 0.24x | 0.25x | 0.24x | 0.25x | 0.24x | 0.22x | 0.24x | 0.29x | 0.26x | 0.25x | 0.25x | 0.25x | 0.19x | 0.16x |
| Asset Growth % | 8.95% | 6.79% | 6.01% | 6.77% | -3.8% | -1.22% | -4.17% | -15.8% | -3.58% | 18.53% | 19.69% | 26.76% | 21.08% | -6.1% | -5.09% | -11.01% | -8.82% | -10.74% | -12.64% | 6.3% |
| Total Current Liabilities | 95.05M | 87.98M | 86.31M | 95.6M | 87.69M | 96.13M | 88.97M | 103.3M | 90.94M | 86.67M | 85.4M | 93.65M | 92.68M | 90.3M | 78.89M | 97.52M | 90.06M | 87.61M | 75.82M | 77.18M |
| Accounts Payable | 23.83M | 16.3M | 16.73M | 19.98M | 14.69M | 17.22M | 15.08M | 24.07M | 15.56M | 13.08M | 18.25M | 19.9M | 12.25M | 16.68M | 13M | 15.6M | 15.15M | 14.38M | 10.63M | 12.02M |
| Days Payables Outstanding | 125.33 | 72.94 | 215.38 | 93.94 | 70.69 | 77.61 | 72.89 | 112 | 75.02 | 61.98 | 84.45 | 88.17 | 53.84 | 75.99 | 68.47 | 81.83 | 83.75 | 78.85 | 71.97 | 76.53 |
| Short-Term Debt | 16.56M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 16.63M | 0 | 16.99M | 17.66M | 16.95M | 17.37M | 0 | 0 | 0 | 0 | 18.7M |
| Deferred Revenue (Current) | 0 | 6.79M | 6.86M | 8.38M | 5.93M | 6.41M | 6.4M | 0 | 0 | 2.2M | 0 | 2.26M | 1.88M | 1.8M | 1.93M | 7.17M | 5.2M | 0 | 0 | 2M |
| Other Current Liabilities | 7.38M | 8.21M | 7.03M | 5.83M | 9.95M | 12.46M | 11.65M | 27.72M | 27.89M | 35.81M | 27.63M | 32.15M | 37.08M | 35.73M | 28.83M | 8.95M | 14.36M | 19.8M | 19.44M | 22.54M |
| Current Ratio | 0.35x | 0.37x | 0.37x | 0.42x | 0.39x | 0.37x | 0.38x | 0.43x | 0.38x | 0.42x | 0.60x | 0.54x | 0.54x | 0.55x | 0.66x | 0.71x | 0.52x | 0.55x | 0.71x | 0.63x |
| Quick Ratio | 0.33x | 0.34x | 0.35x | 0.40x | 0.37x | 0.35x | 0.36x | 0.41x | 0.36x | 0.40x | 0.56x | 0.48x | 0.45x | 0.41x | 0.53x | 0.66x | 0.50x | 0.54x | 0.69x | 0.62x |
| Cash Conversion Cycle | -65.47 | -4.24 | -135 | -7.96 | -6.22 | -6.78 | -5.49 | -41.94 | -13.53 | 7.69 | -12.88 | 13.32 | 61.98 | 53.24 | 65.3 | 11.26 | -17.51 | -12.48 | 15.41 | 28.27 |
| Total Non-Current Liabilities | 440.57M | 437.75M | 438.19M | 434.7M | 428.41M | 417.05M | 427.18M | 424.2M | 424.69M | 421.57M | 440.05M | 495.53M | 449.62M | 361.22M | 370.26M | 403.27M | 410.6M | 430.16M | 449.18M | 542.66M |
| Long-Term Debt | 259.5M | 268.6M | 266M | 261.3M | 261M | 257.5M | 261.2M | 255.5M | 248.1M | 247M | 264M | 261.5M | 266.5M | 187M | 171.5M | 170M | 170M | 226M | 244.6M | 210M |
| Capital Lease Obligations | 140.38M | 130.84M | 132.02M | 130.13M | 126.93M | 115.72M | 120.4M | 123.6M | 126.12M | 126.57M | 129.38M | 132.96M | 137.5M | 131.92M | 132.84M | 137.04M | 142.23M | 146.22M | 146.17M | 151.06M |
| Deferred Tax Liabilities | 8.73M | 6.28M | 7.68M | 9.96M | 4.62M | 7.03M | 7.86M | 0 | 0 | 8.94M | 0 | 61.15M | 7.89M | 1.99M | 0 | 0 | 0 | 0 | 0 | 58.44M |
| Other Non-Current Liabilities | 31.95M | 32.03M | 32.49M | 33.31M | 35.87M | 36.8M | 37.72M | 45.1M | 50.47M | 21.13M | 46.67M | 21.43M | 21.89M | 23.01M | 48.11M | 96.23M | 98.37M | 57.93M | 58.41M | 104.34M |
| Total Liabilities | 535.61M | 525.73M | 524.5M | 530.3M | 516.11M | 513.18M | 516.15M | 527.5M | 515.63M | 508.24M | 525.45M | 589.18M | 542.3M | 451.53M | 449.15M | 500.79M | 500.66M | 517.77M | 525M | 619.84M |
| Total Debt | 416.44M | 417.42M | 415.45M | 408.2M | 404.46M | 389.52M | 398.51M | 395.26M | 390.53M | 390.2M | 410.12M | 411.45M | 421.67M | 335.87M | 321.71M | 324.82M | 330.16M | 390.21M | 408.79M | 379.76M |
| Net Debt | 414.22M | 416.25M | 414.41M | 406.5M | 403M | 388.36M | 397.34M | 390.37M | 389.51M | 389.07M | 401.23M | 407.93M | 417.32M | 334.51M | 315.62M | 294.2M | 319.95M | 379.33M | 394.28M | 375.87M |
| Debt / Equity | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Debt / EBITDA | 28.09x | 32.23x | 44.59x | 22.22x | 26.33x | 30.31x | 29.33x | 35.19x | 22.16x | 21.03x | 20.71x | 19.18x | 21.39x | 19.24x | 19.09x | 4.87x | 15.37x | 17.59x | 44.55x | 134.24x |
| Net Debt / EBITDA | 27.94x | 32.14x | 44.48x | 22.12x | 26.23x | 30.22x | 29.24x | 34.76x | 22.10x | 20.97x | 20.26x | 19.02x | 21.17x | 19.16x | 18.73x | 4.41x | 14.90x | 17.10x | 42.97x | 132.86x |
| Interest Coverage | 1.95x | 1.59x | 0.99x | 2.76x | 1.95x | 1.61x | 1.67x | 1.36x | 2.41x | 2.62x | 2.95x | 3.70x | 4.38x | 6.41x | 6.74x | 31.97x | 6.62x | 5.96x | 1.68x | -0.32x |
| Total Equity | -32.69M | -34.58M | -36.42M | -34.02M | -54.48M | -53.24M | -55.74M | -62.69M | -35.8M | -42.62M | -45M | -37.12M | -44.63M | -58.71M | -47.76M | -65.27M | -89.64M | -99.42M | -102.07M | -130.45M |
| Equity Growth % | 39.99% | 35.05% | 34.67% | 45.72% | -52.2% | -24.93% | -23.87% | -68.89% | 19.79% | 27.41% | 5.76% | 43.13% | 50.21% | 40.95% | 53.21% | 49.97% | 35.22% | 54.29% | 49.09% | 5.52% |
| Book Value per Share | -0.63 | -0.66 | -0.69 | -0.65 | -1.04 | -1.01 | -1.05 | -1.16 | -0.64 | -0.75 | -0.78 | -0.63 | -0.76 | -0.94 | -0.75 | -1.01 | -1.36 | -1.52 | -1.55 | -1.99 |
| Total Shareholders' Equity | -32.69M | -34.58M | -36.42M | -34.02M | -54.48M | -53.24M | -55.74M | -62.69M | -35.8M | -42.62M | -45M | -37.12M | -44.63M | -58.71M | -47.76M | -65.27M | -89.64M | -99.42M | -102.07M | -130.45M |
| Common Stock | 519K | 519K | 516K | 513K | 533K | 533K | 533K | 529K | 657K | 657K | 655K | 650K | 650K | 650K | 645K | 642K | 642K | 642K | 641K | 640K |
| Retained Earnings | 929K | 297K | -2.17M | -2.5M | -7.01M | -13.53M | -17.09M | -21.78M | -24.69M | -32.59M | -41.13M | -41.73M | -54.5M | -71.58M | -94.59M | -116.44M | -159.9M | -172.16M | -171.33M | -194.51M |
| Treasury Stock | -1.59M | -1.59M | -981K | 0 | -17.69M | -15.93M | -11.22M | -6.46M | -131.4M | -114.87M | -104.44M | -95.48M | -87.71M | -79.84M | -42.46M | -30.59M | -6.56M | 0 | 0 | 0 |
| Accumulated OCI | -39.43M | -37.98M | -35.35M | -32.04M | -43.45M | -34.46M | -35.49M | -41.66M | -27.76M | -40.32M | -42.34M | -42.7M | -43.3M | -46.28M | -48.69M | -54.47M | -56.26M | -57.08M | -57.33M | -60.41M |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |