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Denny's (Denny's) COGS-to-Revenue : 0.69 (As of Dec. 2023)


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What is Denny's COGS-to-Revenue?

Denny's's Cost of Goods Sold for the three months ended in Dec. 2023 was $79.7 Mil. Its Revenue for the three months ended in Dec. 2023 was $115.4 Mil.

Denny's's COGS to Revenue for the three months ended in Dec. 2023 was 0.69.

Cost of Goods Sold is directly linked to profitability of the company through Gross Margin. Denny's's Gross Margin % for the three months ended in Dec. 2023 was 30.87%.

Denny's COGS-to-Revenue Historical Data

The historical data trend for Denny's's COGS-to-Revenue can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

* Premium members only.

Denny's COGS-to-Revenue Chart

Denny's Annual Data
Trend Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
COGS-to-Revenue
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.72 0.74 0.66 0.70 0.68

Denny's Quarterly Data
Mar19 Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23
COGS-to-Revenue Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.69 0.69 0.68 0.67 0.69

Denny's COGS-to-Revenue Calculation

Denny's's COGS to Revenue for the fiscal year that ended in Dec. 2023 is calculated as

COGS to Revenue=Cost of Goods Sold / Revenue
=316.691 / 463.922
=0.68

Denny's's COGS to Revenue for the quarter that ended in Dec. 2023 is calculated as

COGS to Revenue=Cost of Goods Sold / Revenue
=79.746 / 115.353
=0.69

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Denny's  (NAS:DENN) COGS-to-Revenue Explanation

Cost of Goods Sold is directly linked to profitability of the company through Gross Margin.

Denny's's Gross Margin % for the three months ended in Dec. 2023 is calculated as:

Gross Margin %=1 - COGS to Revenue
=1 - Cost of Goods Sold / Revenue
=1 - 79.746 / 115.353
=30.87 %

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

A company that has a moat can usually maintain or even expand their Gross Margin. A company can increase its Gross Margin in two ways. It can increase the prices of the goods it sells and keeps its Cost of Goods Sold unchanged. Or it can keep the sales price unchanged and squeeze its suppliers to reduce the Cost of Goods Sold. Warren Buffett believes businesses with the power to raise prices have moats.

Denny's COGS-to-Revenue Related Terms

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Denny's (Denny's) Business Description

Industry
GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Restaurants » Denny's Corp (NAS:DENN) » Definitions » COGS-to-Revenue
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Traded in Other Exchanges
DE8:Germany
Address
203 East Main Street, Spartanburg, SC, USA, 29319-9966
Website
https://investor.dennys.com
Denny's Corp is one of America's largest franchised full-service restaurant chains based on the number of restaurants. It provides Pancakes, Appetizers & Soups, Sandwiches & Salads, Breakfast Melts, Omelettes, and others. The company generates its revenue from two sources: the sale of food & beverages and the collection of royalties & fees from restaurants.
Executives
Pankaj K Patra officer: EVP, Chief Digital & Tech Ofc 12157 BETHEL DR., FRISCO TX 75033
Stephen C. Dunn officer: Sr. V.P., Global Development 203 EAST MAIN STREET, SPARTANBURG SC 29319
John C Miller director, officer: CEO and President
Stephanie J. Davidson officer: EVP, Chief People Officer 203 EAST MAIN STREET, SPARTANBURG SC 29319
Gail Sharps Myers officer: Senior VP, General Counsel 13515 BALLANTYNE CORPORATE PLACE, CHARLOTTE NC 28277
Robert P. Verostek officer: Senior Vice President, Finance 203 EAST MAIN STREET, SPARTANBURG SC 29319
Brenda J Lauderback director IRWIN FINANCIAL CORPORATION, 500 WASHINGTON STREET, COLUMBUS IN 47201
Kelli Valade director, officer: CEO and President 6820 LBJ FREEWAY, DALLAS TX 75240
Donald C. Robinson director 203 EAST MAIN STREET, MS P12-02, SPARTANBURG SC 29319
F Mark Wolfinger officer: Sr. V.P., CFO DENNY'S CORPORATION, 203 EAST MAIN STREET, SPARTANBURG SC 29319
Olufunlayo Olurinde Fajemirokun-beck director C/O FRESHPET, INC., 400 PLAZA DRIVE, 1ST FLOOR, SECAUCUS NJ 07094
Jay C Gilmore officer: VP, CAO & Corporate Controller 203 EAST MAIN STREET, MSP1202, SPARTANBURG SC 29319
John William Dillon officer: Sr VP, Chief Marketing Officer 203 EAST MAIN STREET, SPARTANBURG SC 29319
Christopher D Bode officer: Sr. V.P., Operations 203 EAST MAIN STREET, SPARTANBURG SC 29319
Timothy E. Flemming officer: Sr. V.P., General Counsel 203 EAST MAIN STREET, SPARTANBURG SC 29319