Revenue: As of FY2026 Q2, the actual value is USD 240.9 M, beating the estimate of USD 237.27 M.

EPS: As of FY2026 Q2, the actual value is USD 0.35, missing the estimate of USD 0.9267.

EBIT: As of FY2026 Q2, the actual value is USD 28 M.

Second Quarter 2026 Financial Summary

Revenue

Total revenues for Dine Brands Global, Inc. were $240.9 million for the second quarter of 2026, an increase from $230.8 million for the second quarter of 2025, primarily driven by higher company-owned restaurant sales due to acquired restaurants. Franchise Revenues: $166.9 million. Company-owned Restaurant Revenues: $47.3 million. Rental Revenues: $26.7 million.

Operational Costs

Total Cost of Revenues was - $149.7 million for the second quarter of 2026, compared to - $138.6 million for the second quarter of 2025. Franchise expenses: - $80.7 million. Company-owned restaurant expenses: - $49.1 million. Rental expenses: - $19.9 million. General and Administrative Expenses increased to - $55.6 million for the second quarter of 2026, from - $50.8 million in the prior year, due to employee costs, reorganization, and transaction costs. Interest Expense, Net was - $22.0 million for the second quarter of 2026, up from - $17.7 million for the second quarter of 2025. Closure and Impairment Charges were - $4.0 million for the second quarter of 2026, compared to - $1.2 million for the second quarter of 2025. Amortization of Intangible Assets was - $3.9 million for the second quarter of 2026, compared to - $2.7 million for the second quarter of 2025.

Profitability

Gross Profit was $91.2 million for the second quarter of 2026, a slight decrease from $92.2 million for the second quarter of 2025. Income Before Income Taxes decreased to $6.0 million for the second quarter of 2026, from $18.9 million for the second quarter of 2025. Net Income Available to Common Stockholders was $4.2 million for the second quarter of 2026, down from $13.2 million for the second quarter of 2025. Adjusted EBITDA was $54.2 million for the second quarter of 2026, compared to $56.2 million for the second quarter of 2025.

Operational Metrics

Applebee’s Comparable Domestic Same-Restaurant Sales decreased 1.8% for the second quarter of 2026, with off-premise sales at 22.8% of the sales mix. IHOP’s Comparable Domestic Same-Restaurant Sales increased 1.5% for the second quarter of 2026, with off-premise sales at 20.2% of the sales mix. During the second quarter of 2026, 13 new restaurants were opened and 30 were closed, including nine net dual-branded openings.

First Six Months 2026 Financial Summary

Revenue

Total revenues for the first six months of 2026 were $466.1 million, an increase from $445.5 million for the first six months of 2025, driven by higher company-owned restaurant sales. Franchise Revenues: $331.9 million. Company-owned Restaurant Revenues: $80.7 million. Rental Revenues: $53.5 million.

Operational Costs

Total Cost of Revenues was - $287.6 million for the first six months of 2026, compared to - $263.0 million for the first six months of 2025. General and Administrative Expenses increased to - $108.7 million for the first six months of 2026, from - $102.1 million in the prior year, due to employee costs and incentive compensation. Interest Expense, Net was - $43.8 million for the first six months of 2026, compared to - $35.5 million for the first six months of 2025. Closure and Impairment Charges were - $4.8 million for the first six months of 2026, compared to - $7.0 million for the first six months of 2025. Amortization of Intangible Assets was - $7.6 million for the first six months of 2026, compared to - $5.4 million for the first six months of 2025.

Profitability

Gross Profit was $178.5 million for the first six months of 2026, a decrease from $182.5 million for the first six months of 2025. Income Before Income Taxes decreased to $16.1 million for the first six months of 2026, from $31.7 million for the first six months of 2025. Net Income Available to Common Stockholders was $11.4 million for the first six months of 2026, down from $21.1 million for the first six months of 2025. Adjusted EBITDA was $105.0 million for the first six months of 2026, compared to $110.9 million for the first six months of 2025.

Cash Flow

Cash Flows Provided by Operating Activities were $19.9 million for the first six months of 2026, a decrease from $53.1 million for the first six months of 2025, primarily due to timing of marketing spend, higher compensation, and interest payments. Adjusted Free Cash Flow was $3.7 million for the first six months of 2026, significantly lower than $48.7 million for the first six months of 2025, mainly due to lower operating cash flows and increased capital expenditures.

Balance Sheet and Capital Returns (as of June 28, 2026)

Total Cash, Cash Equivalents and Restricted Cash were approximately $172.8 million, with $97.5 million being unrestricted cash. Available Borrowing Capacity under the 2025 Variable Funding Senior Notes, Class A-1 was approximately $224.5 million. Dine Brands Global, Inc. repurchased $7.4 million of common stock and paid $2.4 million in dividends during the second quarter of 2026. Approximately $143.8 million remains available for repurchases under existing programs as of June 28, 2026.

Outlook

The Company maintained its fiscal 2026 guidance.