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Dine Brands Global DIN Company-Owned Restaurants — D&A

Other segment segments

Rental Segment
$2.2M
Franchise Segment
$100K

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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$451.81M+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:CostOfGoodsAndServicesSoldDepreciationAndAmortization.

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 itemThree Months Ended June 28, 2026 / FranchiseThree Months Ended June 28, 2026 / Company-Owned RestaurantsRentalTotal
Revenues excluding advertising revenue95.047.326.7169.0
Less: Cost of revenues
Interest expense from finance leases(0.6)(0.6)
Depreciation and amortization(0.1)(1.5)(2.2)(3.8)
Other segment items(a)(8.7)(47.6)(17.1)(73.4)
Segment profit (loss)86.2(1.8)6.891.2
Stock based compensation (direct)(1.1)(1.1)
Gain on disposition of assets0.30.3

Item 1. Financial Statements

FAQ

What is Dine Brands Global's company-owned restaurants — D&A?
Dine Brands Global (DIN) reported company-owned restaurants — D&A of $1.5M in Q2 2026.
How has Dine Brands Global's company-owned restaurants — D&A changed year-over-year?
Dine Brands Global's company-owned restaurants — D&A increased by 87.5% year-over-year, from $800K to $1.5M.
What does company-owned restaurants — D&A mean?
This metric represents the non-cash allocation of the cost of tangible and intangible assets associated with company-operated restaurants over their useful lives. It provides insight into the capital intensity of the company-owned segment and the ongoing investment required to maintain restaurant facilities. High levels of depreciation often indicate significant historical investment in property, plant, and equipment.

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