Denny's (FRA:DE8) Days Payable: 23.96 (As of Sep. 2025) — Near Median

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FRA:DE8 Denny's Corp FRA:DE8
58 GF Score
Price €5.30
GF Value €7.23
! 8 Warning Signs
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What is Denny's Days Payable?

Denny's FRA:DE8 58 Days Payable is 23.96 as of Sep. 2025, which is 2% below its 10-year median of 24.48. GuruFocus rates FRA:DE8 with a GF Score™ of 58/100 and a GF Value™ of €7.23. The stock has 8 warning signs investors should review.

Denny's's average Accounts Payable for the three months ended in Sep. 2025 was €17.2 Mil. Denny's's Cost of Goods Sold for the three months ended in Sep. 2025 was €65.6 Mil. Hence, Denny's's Days Payable for the three months ended in Sep. 2025 was 23.96.

The historical rank and industry rank for Denny's's Days Payable or its related term are showing as below:

FRA:DE8' s Days Payable Range Over the Past 10 Years
Min: 18.38   Med: 24.48   Max: 28.97
Current: 21.24

During the past 13 years, Denny's's highest Days Payable was 28.97. The lowest was 18.38. And the median was 24.48.

FRA:DE8's Days Payable is not ranked
in the Restaurants industry.
Industry Median: 35.46 vs FRA:DE8: 21.24

Denny's's Days Payable increased from Sep. 2024 (19.52) to Sep. 2025 (23.96). It may suggest that Denny's delayed paying its suppliers.


Denny's Days Payable Historical Data

* Premium members only.

The historical data trend for Denny's's Days Payable 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.

Denny's Days Payable Chart

Denny's Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 29.87 19.07 20.01 26.22 25.37

Denny's Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
Days Payable 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 19.52 19.88 21.75 19.10 23.96

FRA:DE8 vs LOCO, BRCB, VENU: Days Payable Comparison

For the Restaurants subindustry, Denny's's Days Payable, along with its competitors' market caps and Days Payable data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Denny's Days Payable vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Denny's's Days Payable distribution charts can be found below:

* The bar in red indicates where Denny's's Days Payable falls into.


FRA:DE8
58GF Score
Denny's Corp FRA:DE8
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Denny's Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

Denny's's Days Payable for the fiscal year that ended in Dec. 2024 is calculated as

Days Payable (A: Dec. 2024 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2023 ) + Accounts Payable (A: Dec. 2024 )) / count ) / Cost of Goods Sold (A: Dec. 2024 )*Days in Period
=( (22.072 + 19.086) / 2 ) / 296.021*365
=20.579 / 296.021*365
=25.37

Denny's's Days Payable for the quarter that ended in Sep. 2025 is calculated as:

Days Payable (Q: Sep. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jun. 2025 ) + Accounts Payable (Q: Sep. 2025 )) / count ) / Cost of Goods Sold (Q: Sep. 2025 )*Days in Period
=( (14.131 + 20.306) / 2 ) / 65.585*365 / 4
=17.2185 / 65.585*365 / 4
=23.96

* 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.

Frequently Asked Questions Learn more about Days Payable →
What does a Days Payable of 23.96 mean?
Denny's (FRA:DE8) has a Days Payable of 23.96 as of Sep. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Denny's and its competitors. This is near median its historical median of 24.48. Over the past decade, Denny's' Days Payable has ranged from 18.38 to 28.97.
Is Denny's' Days Payable too high?
Denny's' current Days Payable of 23.96 is near median its 10-year median of 24.48. Over the past 10 years, this metric has ranged from a low of 18.38 to a high of 28.97. The Restaurants industry median Days Payable is 35.46. Denny's' value of 23.96 is 32.4% below this industry median. Overall, Denny's has a GF Score™ of 58/100, reflecting its overall financial health beyond just this single metric.
How does Denny's' Days Payable compare to LOCO and BRCB?
Denny's' Days Payable of 23.96 can be compared against companies in the Restaurants industry. The industry median Days Payable is 35.46. Denny's' value of 23.96 is 32.4% below this benchmark. Historically, Denny's' own Days Payable has ranged from 18.38 to 28.97 over the past decade. While the company's 10-year median is 24.48 vs. the industry median of 35.46, Denny's has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Payable for a Restaurants company?
The median Days Payable among Restaurants companies is 35.46, based on 352 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Denny's's current Days Payable of 23.96 is 32.4% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Denny's and its competitors. For the Restaurants industry, the median Days Payable is 35.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Denny's's current Days Payable is 23.96, which is near median its own 10-year median of 24.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Denny's stock overvalued right now?
Denny's (FRA:DE8) has a current Days Payable of 23.96. The stock's GF Value™ is €7.23, compared to a current price of €5.30 — trading 26.7% below its estimated fair value. The current Days Payable is 23.96, which is near median its 10-year median of 24.48 and 32.4% below the Restaurants industry median of 35.46. Denny's' overall GF Score™ is 58/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For Denny's (FRA:DE8), the current Days Payable is 23.96 as of Sep. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Denny's (FRA:DE8) Overvalued in 2026?

Based on GuruFocus' analysis, Denny's stock appears to be undervalued. The current stock price of €5.30 is trading 26.7% below its estimated GF Value™ of €7.23.

Key valuation signals for FRA:DE8:

  • Days Payable: 23.96 (near median its 10-year median of 24.48)
  • GF Value™: €7.23 vs. price of €5.30 (26.7% below fair value)
  • GF Score™: 58/100 with 8 warning signs
  • Industry Position: 32.4% below the Restaurants median

No single metric tells the full story. See the FRA:DE8 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Denny's Business Description

Address 203 East Main Street, Spartanburg, SC, USA, 29319-9966
Denny's Corp is America's franchised full-service restaurant chains based on the number of restaurants. The company owns and operates the Denny's brand and the Keke's Breakfast Cafe brand. It provides Pancakes, Appetizers & Soups, Sandwiches & Salads, Breakfast Melts, Omelets, and others. The company generates its revenue from two sources: the sale of food and beverages and the collection of royalties, advertising revenue, initial and other fees, including occupancy revenue, from restaurants operated by their franchisees. Geographically operates in USA states as well as globally like Canada, Mexico, Guatemala, Indonesia, United Kingdom, New Zealand and others. Maximum revenue is from USA and Canada.
58GF Score

Get the complete analysis for FRA:DE8

Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

€5.30
Price
€7.23
GF Value