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Dine Brands Global DIN Contract Liabilities

Contract Liabilities at other companies

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$29.87M-3.5%

Other financials

Income statement

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Revenue$240.9M+4.4%
Gross profit$160.2M+10.9%
Net income$4.3M-68.8%
EPS (diluted)$0.35-60.7%

Balance sheet

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Cash & equivalents$172.8M-34.4%
Total debt$1.7B+4.0%
Total equity-$292.0M-37.4%
Total assets$1.8B-1.0%

Cash flow

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Operating cash flow$12.4M-66.5%
CapEx$11.1M+85.0%
Free cash flow-$4.6M-136%

Valuation

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Market cap$453.45M+41.3%
Enterprise value$1.96B+17.2%
P/E13.8×+7.5×
P/S0.5×+0.1×

Profitability

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Gross margin64.6%+4.4pp
Net margin4%-7.4pp
FCF margin10.2%-3.8pp

Returns & leverage

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Return on equity32.8%
Debt / equity5.2×
Current ratio0.9×0.0×

Where this comes from

Reported directly by Dine Brands Global in its filing.

Tagged under the XBRL concept us-gaap:ContractWithCustomerLiabilityNoncurrent.

The source filing: Dine Brands Global’s 10-Q, filed August 5, 2026.

Filed
Aug 5, 2026, 7:30 AM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001628280-26-052924
Line itemJune 28, 2026December 28, 2025
Operating lease obligations, less current portion394.1305.3
Finance lease obligations, less current portion29.432.2
Deferred income taxes, net50.151.2
Deferred franchise revenue, long-term32.334.2
Other non-current liabilities31.335.0
Total liabilities2,063.72,011.5
Stockholders’ deficit:
Preferred stock, $1 par value, 10,000,000 shares authorized; no shares issued and outstanding

Item 1. Financial Statements

FAQ

What is Dine Brands Global's contract liabilities?
Dine Brands Global (DIN) reported contract liabilities of $32.3M in Q2 2026.
How has Dine Brands Global's contract liabilities changed year-over-year?
Dine Brands Global's contract liabilities decreased by 5.8% year-over-year, from $34.29M to $32.3M.
What is the long-term trend for Dine Brands Global's contract liabilities?
Over 5 years (2020 to 2025), Dine Brands Global's contract liabilities has grown at a -8.1% compound annual growth rate (CAGR), from $52.24M to $34.2M.
What does contract liabilities mean?
Revenue collected or billed in advance of performance — deferred revenue under ASC 606 terminology, representing future revenue obligations.

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