DENNY'S Corp
DENNConsumer Discretionary · Retail-Eating Places · DE · SEC filings ↗ · Compare ⊕
View price & chart on Yahoo Finance ↗Financials
SEC XBRL · annual| FY24 | FY23 | FY22 | FY21 | FY20 | FY19 | |
|---|---|---|---|---|---|---|
| Revenue | $452.3M | $463.9M | $456.4M | $398.2M | $288.6M | $541.4M |
| Operating income | $45.3M | $52.8M | $60.6M | $104.1M | $6.7M | $165.0M |
| Net income | $21.6M | $19.9M | $74.7M | $78.1M | −$5.1M | $117.4M |
| Total assets | $496.3M | $464.8M | $498.3M | $435.5M | $430.9M | $460.4M |
| Total liabilities | $530.3M | $527.5M | $535.5M | $500.8M | $561.4M | $598.5M |
| Equity | −$34.0M | −$62.7M | −$37.1M | −$65.3M | −$130.4M | −$138.1M |
| EPS (diluted) | $0.41 | $0.35 | $1.23 | $1.19 | $-0.08 | $1.90 |
| Shares out. | 52.3M | 56.4M | 61.7M | 64.1M | 56.0M | 61.7M |
Reported figures from the company's SEC filings (XBRL). Blank where a line item isn't cleanly tagged — never estimated.
Key ratios
from filings · FY2024- Operating margin
- 10.0%
- Net margin
- 4.8%
- Return on equity
- −63.4%
- Return on assets
- 4.3%
- Return on capital (ROCE)
- 11.3%
- Liabilities / assets
- 106.9%
- Debt / equity
- —
- Book value / share
- $-0.65
- Revenue growth (YoY)
- −2.5%
- Net income growth (YoY)
- 8.2%
Computed from the company's own SEC figures — no market price, so these are facts, not a valuation. Book value per share is reported equity ÷ shares; it is not the stock price.
Financial health
forensic scores · FY2024- Altman Z″ (distress)
- -0.21distress
- Accruals / assets
- −1.6%clean
- Piotroski F-Score
- 6/9mixed
Altman Z″is a textbook bankruptcy-distress score from book values only (>2.6 safe · 1.1–2.6 grey · <1.1 distress). Accruals = (net income − operating cash flow) ÷ assets; persistently high accruals are an earnings-quality red flag. Beneish M-Scoreis an eight-ratio screen comparing this year with last (M > −1.78 = elevated manipulation-risk screen, not proof). Piotroski F-Scorecounts how many of nine fundamental-health checks pass (shown as passed / applicable; we use operating margin and total liabilities as documented proxies where the exact input isn't XBRL-tagged). Computed from SEC filings — descriptive factors, not advice or a forecast.
Quality score
EDS ScoreOur own multi-factor score from free SEC data — profitability, growth, financial strength, earnings quality, and event/ownership catalysts. No market price and no licensed model: each axis is the share of source-backed checks it passes. Descriptive factors, not advice or a forecast.
Signs
● 3 severe● 2 warning● 3 good- Negative shareholder equity
- Altman Z″ in the distress zone
- Filed a late-filing notice (Form NT) — missed an SEC deadline
- Revenue declined year-over-year
- High leverage (liabilities > 70% of assets)
- Operating margin is positive
- Positive operating cash flow
- Clean earnings (low accruals)
Derived from the company's own SEC figures (fundamentals, forensic scores, filing discipline) — descriptive factors, not advice or a forecast.
Risk flags
late SEC filings- NT 10-Qmissed a reporting deadline ↗Nov 4, 2025
A Form NT means the company notified the SEC it would file a periodic report late — often an accounting, audit or liquidity warning sign. Also search SEC enforcement actions for this company.
5%+ owners
SEC Schedule 13D / 13G · last 3 yrs- Managed Account Advisors LlcPassive (13G)Feb 10, 2026
- Boston PartnersPassive (13G)Jan 16, 2026
- Allspring Global Investments Holdings, LlcPassive (13G)Jan 8, 2026
- Glazer Capital, LlcPassive (13G)Dec 11, 2025
- Jumana Capital Investments LlcActivist (13D)Nov 10, 2025
- Jcp Investment Management, LlcActivist (13D)Sep 15, 2025
Holders who disclosed a 5%+ stake. 13D signals intent to influence or control; 13G is a passive holding. Latest filing per holder — open it for the exact stake.
Short interest
FINRA · bi-monthly| Settlement | Shares short | Days to cover | Δ vs prior |
|---|---|---|---|
| Jan 15, 2026 | 4.8M | 3.3 | -16.9% |
| Dec 31, 2025 | 5.8M | 4.3 | +22.3% |
| Dec 15, 2025 | 4.8M | 1.9 | +17.3% |
| Nov 28, 2025 | 4.1M | 1.9 | -6.8% |
| Nov 14, 2025 | 4.4M | 1.0 | -10.6% |
Shares sold short as reported to FINRA. Days-to-cover = short shares ÷ average daily volume — higher means more potential squeeze pressure.
Material events
SEC Form 8-K · most recent- Entered a material agreement · Terminated a material agreement · Completed an acquisition or disposition · Delisting / listing-standard notice · Modified shareholder rights · Change in control · Director / officer change · Amended charter or bylaws · Other material eventJan 16, 2026
- Shareholder voteJan 13, 2026
- Other material eventJan 5, 2026
- Entered a material agreement · Other material eventNov 4, 2025
- Results of operationsNov 4, 2025
- Entered a material agreement · New financial obligationNov 3, 2025
- Results of operations · Regulation FD disclosureAug 4, 2025
- Other material eventJul 25, 2025
Events the company reported on Form 8-K, labelled by the SEC item code it filed under — its own classification, not our interpretation.
Recent SEC filings
All filings ↗Event-driven situations (2)
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