Goodwill and Intangible Assets

6 Months Ended

Jun. 26, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

Goodwill and Intangible Assets

			June 26, 2024
			(In thousands)
Balance, beginning of year			$	65,908
Reclassifications from Keke's assets held for sale			469
Impairment charges related to Denny's assets held for sale			(20)
Balance, end of period			$	66,357
Goodwill by segment consisted of the following:
	June 26, 2024		December 27, 2023
	(In thousands)
Denny’s	$	37,507	$	37,527
Other	28,850		28,381
Total goodwill	$	66,357	$	65,908

Intangible assets consisted of the following:

	June 26, 2024				December 27, 2023
	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
	(In thousands)
Intangible assets with indefinite lives:
Trade names	$	79,687	$	—	$	79,687	$	—
Liquor licenses	120		—		120		—
Intangible assets with definite lives:
Reacquired franchise rights	9,135		5,792		9,470		5,614
Franchise agreements	10,700		1,287		10,700		935
Intangible assets, net	$	99,642	$	7,079	$	99,977	$	6,549

Amortization expense for intangible assets with definite lives totaled $0.4 million and $0.8 million for the quarters and year-to-date periods ended June 26, 2024 and June 28, 2023, respectively.