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Dine Brands Global DIN Franchise Segment — D&A

Other segment segments

Rental Segment
$2.2M
Company-Owned Restaurants
$1.5M

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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$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: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 franchise segment — D&A?
Dine Brands Global (DIN) reported franchise segment — D&A of $100K in Q2 2026.
How has Dine Brands Global's franchise segment — D&A changed year-over-year?
Dine Brands Global's franchise segment — D&A decreased by 50.0% year-over-year, from $200K to $100K.
What is the long-term trend for Dine Brands Global's franchise segment — D&A?
Over 2 years (2023 to 2025), Dine Brands Global's franchise segment — D&A has grown at a -26.1% compound annual growth rate (CAGR), from $1.1M to $600K.
What does franchise segment — D&A mean?
This represents the non-cash allocation of costs for tangible and intangible assets specifically attributed to the franchise operations segment. It is essential for understanding the capital intensity and asset lifecycle management of the franchise business model.

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