DINHIGH SIGNALFINANCIAL10-K

Dine Brands Global experienced a substantial decline in net income while maintaining operational stability across its franchise portfolio.

The dramatic drop in net income signals potential one-time charges, impairments, or extraordinary expenses that significantly impacted profitability despite the company's franchise-heavy model. The reduction in share count from 15.3M to 13.0M shares outstanding indicates active share repurchase activity, which may have contributed to cash position decline but demonstrates management's confidence in returning capital to shareholders.

Comparing 2026-02-25 vs 2025-03-05View on EDGAR →
FINANCIAL ANALYSIS

DIN's financial performance shows a mixed picture with net income declining substantially year-over-year, while operating cash flow decreased more modestly to $89.0M. The company's cash position weakened to $128.2M, likely reflecting share repurchase activity evidenced by the reduction in outstanding shares. Current liabilities decreased meaningfully, and the negative stockholders' equity position deepened, typical for highly leveraged franchise operators but warranting continued monitoring given the earnings pressure.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-73.6%
$64.9M$17.1M

Net income declined 73.6% — review whether driven by operations, interest costs, or non-recurring items.

Cash & Equivalents
Balance Sheet
-31.3%
$186.7M$128.2M

Cash declined 31.3% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Stockholders Equity
Balance Sheet
-26.8%
-$216.0M-$273.9M

Equity decreased 26.8% — buybacks or losses reducing book value, monitor solvency ratios.

Current Liabilities
Balance Sheet
-17.9%
$445.3M$365.6M

Current liabilities reduced — improved short-term financial position and working capital health.

Operating Cash Flow
Cash Flow
-17.7%
$108.2M$89.0M

Operating cash flow softened — monitor whether temporary working capital timing or structural deterioration.

LANGUAGE CHANGES
NEW — 2026-02-25
PRIOR — 2025-03-05
ADDED
As of January 23, 2026, the Registrant ha d 13,046,383 shares of Common Stock outstanding.
There were 52 calendar weeks in our 2025, 2024 and 2023 fiscal years that ended December 28, 2025, December 29, 2024, and December 31, 2023, respectively.
, together with its subsidiaries (referred to as the Company, Dine Brands Global, we, our and us ), owns and franchises the International House of Pancakes ( IHOP ) restaurant concept in the full-service restaurant family dining category, the Applebee s Neighborhood Grill + Bar ( Applebee s ) restaurant concept in the full-service casual dining category, and the Fuzzy s Taco Shop ( Fuzzy s ) restaurant concept in the limited-service fast-casual dining category.
The terms franchise or franchisee used throughout this document are intended to describe third parties that operate under franchise agreements.
As of December 28, 2025, the substantial majority of our 3,509 restaurants across all brands were owned and operated by independent franchisees.
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REMOVED
As of February 21, 2025, the Registrant ha d 15,253,787 shares of Common Stock outstanding.
For convenience, in this Annual Report on Form 10-K, we refer to all fiscal years as ending on December 31 and all interim fiscal quarters as ending on March 31, June 30 and September 30 of the respective fiscal year.
There were 52 calendar weeks in our 2024, 2023 and 2022 fiscal years that ended December 29, 2024, December 31, 2023, and January 1, 2023, respectively.
As of December 31, 2024, the substantial majority of our 3,555 restaurants across all brands were franchised.
We believe this highly franchised business model requires less capital investment and general and administrative overhead, generates higher gross profit margins and reduces the volatility of adjusted free cash flow performance, as compared to a business model based on owning a significant number of company-operated restaurants.
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