Denny’s Corp (DENN) - Net Assets
Based on the latest financial reports, Denny’s Corp (DENN) has net assets worth $-32.69 Million USD as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($502.92 Million) and total liabilities ($535.61 Million). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check Denny’s Corp liquid asset ratio to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $-32.69 Million |
| % of Total Assets | -6.5% |
| Annual Growth Rate | N/A |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 1358.27 |
Denny’s Corp - Net Assets Trend (1989–2024)
This chart illustrates how Denny’s Corp's net assets have evolved over time, based on quarterly financial data. Also explore balance sheet size of Denny’s Corp for the complete picture of this company's asset base.
Annual Net Assets for Denny’s Corp (1989–2024)
The table below shows the annual net assets of Denny’s Corp from 1989 to 2024. For live valuation and market cap data, see Denny’s Corp stock valuation.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | $-34.02 Million | +45.72% |
| 2023-12-31 | $-62.69 Million | -68.89% |
| 2022-12-31 | $-37.12 Million | +43.13% |
| 2021-12-31 | $-65.27 Million | +49.97% |
| 2020-12-31 | $-130.45 Million | +5.52% |
| 2019-12-31 | $-138.06 Million | -3.54% |
| 2018-12-31 | $-133.34 Million | -36.96% |
| 2017-12-31 | $-97.36 Million | -36.91% |
| 2016-12-31 | $-71.11 Million | -17.36% |
| 2015-12-31 | $-60.59 Million | -3927.86% |
| 2014-12-31 | $1.58 Million | -81.22% |
| 2013-12-31 | $8.43 Million | +289.04% |
| 2012-12-31 | $-4.46 Million | +53.91% |
| 2011-12-31 | $-9.68 Million | +90.67% |
| 2010-12-31 | $-103.71 Million | +18.66% |
| 2009-12-31 | $-127.50 Million | +26.74% |
| 2008-12-31 | $-174.04 Million | +2.70% |
| 2007-12-31 | $-178.87 Million | +20.15% |
| 2006-12-31 | $-224.02 Million | +15.59% |
| 2005-12-31 | $-265.40 Million | +0.01% |
| 2004-12-31 | $-265.43 Million | +15.18% |
| 2003-12-31 | $-312.93 Million | -12.21% |
| 2002-12-31 | $-278.89 Million | +17.91% |
| 2001-12-31 | $-339.76 Million | -37.97% |
| 2000-12-31 | $-246.26 Million | -68.86% |
| 1999-12-31 | $-145.84 Million | -161.79% |
| 1998-12-31 | $236.04 Million | +117.32% |
| 1997-12-31 | $-1.36 Billion | -11.00% |
| 1996-12-31 | $-1.23 Billion | -8.54% |
| 1995-12-31 | $-1.13 Billion | -6.44% |
| 1994-12-31 | $-1.06 Billion | +25.31% |
| 1993-12-31 | $-1.42 Billion | -591.57% |
| 1992-12-31 | $289.40 Million | +275.84% |
| 1991-12-31 | $77.00 Million | -44.68% |
| 1990-12-31 | $139.20 Million | -32.75% |
| 1989-12-31 | $207.00 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Denny’s Corp's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 8800100000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | $513.00K | % |
| Other Comprehensive Income | $-32.04 Million | % |
| Total Equity | $-34.02 Million | 100.00% |
Denny’s Corp Competitors by Market Cap
The table below lists competitors of Denny’s Corp ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Chung Hwa Chemical Industrial Works Ltd
TW:1727
|
$321.90 Million |
|
Kg Chemical
KO:001390
|
$322.13 Million |
|
Matrix Service Co
NASDAQ:MTRX
|
$322.35 Million |
|
Sovereign Metals Ltd
AU:SVM
|
$322.71 Million |
|
Voyager Acquisition Corp
NASDAQ:VACH
|
$321.82 Million |
|
KINX Inc
KQ:093320
|
$321.73 Million |
|
Wuhan Golden Laser Co Ltd
SHE:300220
|
$321.70 Million |
|
Jay Mart Public Company Limited
BK:JMART
|
$321.70 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Denny’s Corp's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from -62,686,000 to -34,025,000, a change of 28,661,000.
- Net income of 21,571,000 contributed positively to equity growth.
- Share repurchases of 11,721,000 reduced equity.
- Other comprehensive income increased equity by 9,620,000.
- Other factors increased equity by 9,191,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $21.57 Million | +63.4% |
| Share Repurchases | $11.72 Million | -34.45% |
| Other Comprehensive Income | $9.62 Million | +28.27% |
| Other Changes | $9.19 Million | +27.01% |
| Total Change | $- | % |
Book Value vs Market Value Analysis
This analysis compares Denny’s Corp's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 1989-12-31 | $4.88 | $6.25 | x |
| 1990-12-31 | $3.28 | $6.25 | x |
| 1991-12-31 | $1.81 | $6.25 | x |
| 1992-12-31 | $6.82 | $6.25 | x |
| 1993-12-31 | $-33.53 | $6.25 | x |
| 1994-12-31 | $-25.04 | $6.25 | x |
| 1995-12-31 | $-26.65 | $6.25 | x |
| 1996-12-31 | $-28.93 | $6.25 | x |
| 1997-12-31 | $-32.11 | $6.25 | x |
| 1998-12-31 | $6.07 | $6.25 | x |
| 1999-12-31 | $-3.64 | $6.25 | x |
| 2000-12-31 | $-6.15 | $6.25 | x |
| 2001-12-31 | $-8.47 | $6.25 | x |
| 2002-12-31 | $-6.89 | $6.25 | x |
| 2003-12-31 | $-7.68 | $6.25 | x |
| 2004-12-31 | $-4.09 | $6.25 | x |
| 2005-12-31 | $-2.92 | $6.25 | x |
| 2006-12-31 | $-2.30 | $6.25 | x |
| 2007-12-31 | $-1.81 | $6.25 | x |
| 2008-12-31 | $-1.76 | $6.25 | x |
| 2009-12-31 | $-1.29 | $6.25 | x |
| 2010-12-31 | $-1.02 | $6.25 | x |
| 2011-12-31 | $-0.10 | $6.25 | x |
| 2012-12-31 | $-0.05 | $6.25 | x |
| 2013-12-31 | $0.09 | $6.25 | x |
| 2014-12-31 | $0.02 | $6.25 | x |
| 2015-12-31 | $-0.72 | $6.25 | x |
| 2016-12-31 | $-0.92 | $6.25 | x |
| 2017-12-31 | $-1.38 | $6.25 | x |
| 2018-12-31 | $-2.03 | $6.25 | x |
| 2019-12-31 | $-2.23 | $6.25 | x |
| 2020-12-31 | $-2.15 | $6.25 | x |
| 2021-12-31 | $-1.00 | $6.25 | x |
| 2022-12-31 | $-0.61 | $6.25 | x |
| 2023-12-31 | $-1.12 | $6.25 | x |
| 2024-12-31 | $-0.65 | $6.25 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Denny’s Corp utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 0.00%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 4.77%
- • Asset Turnover: 0.91x
- • Equity Multiplier: 0.00x
- Recent ROE (0.00%) is below the historical average (56.64%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1989 | -27.68% | -1.64% | 0.96x | 17.55x | $-78.00 Million |
| 1990 | -48.71% | -1.84% | 1.05x | 25.11x | $-81.72 Million |
| 1991 | -87.79% | -1.87% | 1.07x | 43.95x | $-75.30 Million |
| 1992 | -77.75% | -6.05% | 1.10x | 11.71x | $-253.94 Million |
| 1993 | 0.00% | -42.48% | 2.21x | 0.00x | $-1.54 Billion |
| 1994 | 0.00% | 13.66% | 1.69x | 0.00x | $470.34 Million |
| 1995 | 0.00% | -2.15% | 1.71x | 0.00x | $57.90 Million |
| 1996 | 0.00% | -3.36% | 1.51x | 0.00x | $37.29 Million |
| 1997 | 0.00% | -5.15% | 1.81x | 0.00x | $1.75 Million |
| 1998 | -77.74% | -10.67% | 0.87x | 8.41x | $-207.11 Million |
| 1999 | 0.00% | -24.02% | 1.08x | 0.00x | $-367.32 Million |
| 2000 | 0.00% | -8.48% | 1.55x | 0.00x | $-73.38 Million |
| 2001 | 0.00% | -8.52% | 1.71x | 0.00x | $-54.57 Million |
| 2002 | 0.00% | 7.18% | 1.72x | 0.00x | $96.03 Million |
| 2003 | 0.00% | -3.35% | 1.86x | 0.00x | $-189.80K |
| 2004 | 0.00% | -3.92% | 1.92x | 0.00x | $-11.13 Million |
| 2005 | 0.00% | -0.75% | 1.91x | 0.00x | $19.21 Million |
| 2006 | 0.00% | 3.05% | 2.24x | 0.00x | $52.74 Million |
| 2007 | 0.00% | 3.70% | 2.46x | 0.00x | $52.60 Million |
| 2008 | 0.00% | 1.93% | 2.19x | 0.00x | $32.07 Million |
| 2009 | 0.00% | 6.83% | 1.95x | 0.00x | $54.30 Million |
| 2010 | 0.00% | 4.14% | 1.76x | 0.00x | $33.08 Million |
| 2011 | 0.00% | 20.85% | 1.54x | 0.00x | $113.25 Million |
| 2012 | 0.00% | 4.57% | 1.50x | 0.00x | $22.75 Million |
| 2013 | 291.45% | 5.31% | 1.56x | 35.08x | $23.73 Million |
| 2014 | 2067.28% | 6.93% | 1.63x | 183.11x | $32.57 Million |
| 2015 | 0.00% | 7.32% | 1.65x | 0.00x | $42.04 Million |
| 2016 | 0.00% | 3.83% | 1.66x | 0.00x | $26.51 Million |
| 2017 | 0.00% | 7.48% | 1.63x | 0.00x | $49.33 Million |
| 2018 | 0.00% | 6.93% | 1.88x | 0.00x | $57.03 Million |
| 2019 | 0.00% | 21.69% | 1.18x | 0.00x | $131.22 Million |
| 2020 | 0.00% | -1.77% | 0.59x | 0.00x | $7.93 Million |
| 2021 | 0.00% | 19.61% | 0.91x | 0.00x | $84.60 Million |
| 2022 | 0.00% | 16.37% | 0.92x | 0.00x | $78.42 Million |
| 2023 | 0.00% | 4.30% | 1.00x | 0.00x | $26.21 Million |
| 2024 | 0.00% | 4.77% | 0.91x | 0.00x | $24.97 Million |
Industry Comparison
This section compares Denny’s Corp's net assets metrics with peer companies in the Restaurants industry.
Industry Context
- Industry: Restaurants
- Average net assets among peers: $227,934,900
- Average return on equity (ROE) among peers: 15.30%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Denny’s Corp (DENN) | $-32.69 Million | -27.68% | N/A | $321.87 Million |
| Arcos Dorados Holdings Inc (ARCO) | $549.20 Million | 19.30% | 2.25x | $1.15 Billion |
| Ark Restaurants Corp (ARKR) | $24.83 Million | 13.37% | 0.76x | $24.27 Million |
| Flanigans Enterprises Inc (BDL) | $23.52 Million | 7.14% | 0.59x | $58.55 Million |
| BurgerFi International, Inc. (BFICQ) | $78.95 Million | -131.01% | 2.51x | $2.74K |
| Biglari Holdings Inc (BH) | $19.70 Million | 36.55% | 3.08x | $604.53 Million |
| Biglari Holdings Inc (BH-A) | $401.21 Million | 5.38% | 0.93x | $326.35 Million |
| BJs Restaurants Inc (BJRI) | $129.90 Million | 6.43% | 0.26x | $714.98 Million |
| Bloomin Brands Inc (BLMN) | $49.47 Million | 202.63% | 51.01x | $485.45 Million |
| Black Rock Coffee Bar, Inc. Class A Common Stock (BRCB) | $104.71 Million | -15.70% | 2.21x | $211.14 Million |
| Dutch Bros Inc (BROS) | $897.87 Million | 8.89% | 2.35x | $7.24 Billion |
About Denny’s Corp
Denny's Corporation, through its subsidiaries, owns and operates franchised full-service restaurant chains under the Denny's and Keke's Breakfast Cafe brand names in the United States and internationally. The company was formerly known as Advantica Restaurant Group, Inc. and changed its name to Denny's Corporation in July 2002. Denny's Corporation was founded in 1953 and is headquartered in Spart… Read more