Denny’s Corp (DENN) — Working Capital to Net Assets Ratio
Denny’s Corp (DENN) has a Working Capital to Net Assets ratio of 187.9% as of September 2025. Working capital of $-61.45 Million (current assets of $33.60 Million minus current liabilities of $95.05 Million) is measured against net assets of $-32.69 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See Denny’s Corp balance sheet independence to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Denny’s Corp Working Capital to Net Assets (1989–2024)
This chart shows how Denny’s Corp's Working Capital to Net Assets ratio has evolved across 36 annual periods from 1989 to 2024. As of September 2025, the ratio stands at 187.9%, reflecting working capital of $-61.45 Million against net assets of $-32.69 Million USD. Check Denny’s Corp tangible equity quality to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for Denny’s Corp (1989–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Denny’s Corp from 1989 to 2024, covering 36 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see market cap of Denny’s Corp.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 163.4% | $-55.60 Million | $-34.02 Million | $39.99 Million | $95.60 Million | ▲ +68.9 pp |
| 2023 | 94.5% | $-59.25 Million | $-62.69 Million | $44.05 Million | $103.30 Million | ▼ -22.2 pp |
| 2022 | 116.8% | $-43.34 Million | $-37.12 Million | $50.31 Million | $93.65 Million | ▲ +73.4 pp |
| 2021 | 43.3% | $-28.27 Million | $-65.27 Million | $69.25 Million | $97.52 Million | ▲ +21.5 pp |
| 2020 | 21.9% | $-28.51 Million | $-130.45 Million | $48.67 Million | $77.18 Million | ▼ -9.2 pp |
| 2019 | 31.0% | $-42.85 Million | $-138.06 Million | $52.73 Million | $95.58 Million | ▼ -4.3 pp |
| 2018 | 35.3% | $-47.13 Million | $-133.34 Million | $47.60 Million | $94.73 Million | ▼ -19.7 pp |
| 2017 | 55.1% | $-53.61 Million | $-97.36 Million | $41.29 Million | $94.90 Million | ▼ -25.7 pp |
| 2016 | 80.8% | $-57.46 Million | $-71.11 Million | $35.91 Million | $93.37 Million | ▼ -26.7 pp |
| 2015 | 107.5% | $-65.14 Million | $-60.59 Million | $36.41 Million | $101.55 Million | ▲ +1645.4 pp |
| 2014 | -1537.9% | $-24.34 Million | $1.58 Million | $56.07 Million | $80.42 Million | ▼ -1297.6 pp |
| 2013 | -240.3% | $-20.26 Million | $8.43 Million | $53.83 Million | $74.08 Million | ▼ -850.5 pp |
| 2012 | 610.2% | $-27.21 Million | $-4.46 Million | $64.61 Million | $91.82 Million | ▲ +342.5 pp |
| 2011 | 267.7% | $-25.90 Million | $-9.68 Million | $61.29 Million | $87.19 Million | ▲ +240.8 pp |
| 2010 | 26.9% | $-27.85 Million | $-103.71 Million | $62.49 Million | $90.33 Million | ▲ +0.4 pp |
| 2009 | 26.5% | $-33.76 Million | $-127.50 Million | $58.34 Million | $92.11 Million | ▼ -4.4 pp |
| 2008 | 30.8% | $-53.66 Million | $-174.04 Million | $53.46 Million | $107.12 Million | ▼ -10.3 pp |
| 2007 | 41.1% | $-73.59 Million | $-178.87 Million | $57.87 Million | $131.47 Million | ▲ +8.6 pp |
| 2006 | 32.6% | $-73.01 Million | $-224.02 Million | $62.80 Million | $135.80 Million | ▲ +0.3 pp |
| 2005 | 32.3% | $-85.62 Million | $-265.40 Million | $63.25 Million | $148.87 Million | ▼ -2.7 pp |
| 2004 | 34.9% | $-92.69 Million | $-265.43 Million | $43.55 Million | $136.24 Million | ▼ -16.4 pp |
| 2003 | 51.3% | $-160.47 Million | $-312.93 Million | $32.26 Million | $192.72 Million | ▲ +8.6 pp |
| 2002 | 42.7% | $-119.06 Million | $-278.89 Million | $33.74 Million | $152.80 Million | ▼ -5.2 pp |
| 2001 | 47.9% | $-162.58 Million | $-339.76 Million | $40.14 Million | $202.72 Million | ▼ -49.6 pp |
| 2000 | 97.5% | $-240.03 Million | $-246.26 Million | $54.53 Million | $294.56 Million | ▼ -63.1 pp |
| 1999 | 160.5% | $-234.11 Million | $-145.84 Million | $399.30 Million | $633.41 Million | ▲ +201.2 pp |
| 1998 | -40.7% | $-96.11 Million | $236.04 Million | $295.35 Million | $391.46 Million | ▼ -41.2 pp |
| 1997 | 0.5% | $-6.40 Million | $-1.36 Billion | $375.30 Million | $381.70 Million | ▼ -23.4 pp |
| 1996 | 23.8% | $-292.62 Million | $-1.23 Billion | $190.66 Million | $483.27 Million | ▲ +13.0 pp |
| 1995 | 10.8% | $-122.19 Million | $-1.13 Billion | $285.34 Million | $407.53 Million | ▼ -1.3 pp |
| 1994 | 12.1% | $-128.26 Million | $-1.06 Billion | $258.06 Million | $386.32 Million | ▼ -9.3 pp |
| 1993 | 21.4% | $-304.60 Million | $-1.42 Billion | $251.00 Million | $555.60 Million | ▲ +119.5 pp |
| 1992 | -98.1% | $-283.90 Million | $289.40 Million | $206.70 Million | $490.60 Million | ▲ +365.1 pp |
| 1991 | -463.2% | $-356.70 Million | $77.00 Million | $190.20 Million | $546.90 Million | ▼ -232.4 pp |
| 1990 | -230.8% | $-321.30 Million | $139.20 Million | $209.70 Million | $531.00 Million | ▲ +73.0 pp |
| 1989 | -303.9% | $-629.00 Million | $207.00 Million | $252.30 Million | $881.30 Million | — |