Dunkin Brands (DNKN) 10-Q 4 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 26, 2015	Nov. 02, 2015
Document Documentand Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 26, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Trading Symbol	DNKN
Entity Registrant Name	DUNKIN' BRANDS GROUP, INC.
Entity Central Index Key	1,357,204
Current Fiscal Year End Date	--12-26
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		92,639,560

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 26, 2015	Dec. 27, 2014
Current assets:
Cash and cash equivalents	$ 324,530	$ 208,080
Restricted cash	72,131	0
Accounts receivable, net of allowance for doubtful accounts of $5,534 and $3,882 as of September 26, 2015 and December 27, 2014, respectively	55,231	55,908
Notes and other receivables, net of allowance for doubtful accounts of $882 and $1,278 as of September 26, 2015 and December 27, 2014, respectively	35,351	49,152
Deferred income taxes, net	48,311	49,216
Restricted assets of advertising funds	38,591	34,300
Prepaid income taxes	12,574	24,861
Prepaid expenses and other current assets	24,453	21,101
Total current assets	611,172	442,618
Property and equipment, net of accumulated depreciation of $109,732 and $104,415 as of September 26, 2015 and December 27, 2014, respectively	187,272	182,061
Equity method investments	160,022	164,493
Goodwill	892,094	891,370
Other intangible assets, net of accumulated amortization of $234,857 and $221,042 as of September 26, 2015 and December 27, 2014, respectively	1,407,428	1,425,797
Other assets	90,087	71,044
Total assets	3,348,075	3,177,383
Current liabilities:
Current portion of long-term debt	25,253	3,852
Capital lease obligations	543	506
Accounts payable	14,728	13,814
Liabilities of advertising funds	45,487	48,081
Deferred income	32,786	30,374
Other current liabilities	206,660	258,892
Total current liabilities	325,457	355,519
Long-term debt, net	2,463,477	1,807,081
Capital lease obligations	7,168	7,575
Off-market Lease, Unfavorable	13,388	14,795
Deferred income	16,682	14,935
Deferred income taxes, net	522,838	540,339
Other long-term liabilities	64,856	62,189
Total long-term liabilities	$ 3,088,409	$ 2,446,914
Commitments and contingencies (note 10)
Redeemable noncontrolling interests	$ 0	$ 6,991
Stockholders’ equity (deficit):
Preferred stock, $0.001 par value; 25,000,000 shares authorized; no shares issued and outstanding at September 26, 2015 and December 27, 2014	0	0
Common stock, $0.001 par value; 475,000,000 shares authorized; 95,163,689 issued and outstanding at September 26, 2015; 104,630,978 shares issued and outstanding at December 27, 2014	95	104
Additional paid-in capital	946,460	1,093,363
Accumulated deficit	(992,837)	(711,531)
Accumulated other comprehensive loss	(19,726)	(13,977)
Total stockholders’ equity (deficit) of Dunkin’ Brands	(66,008)	367,959
Noncontrolling interests	217	0
Total stockholders’ equity (deficit)	(65,791)	367,959
Total liabilities, redeemable noncontrolling interests, and stockholders’ equity (deficit)	$ 3,348,075	$ 3,177,383

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 26, 2015	Dec. 27, 2014
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 5,534	$ 3,882
Notes and other receivables, allowance for doubtful accounts	882	1,278
Property and equipment, accumulated depreciation	109,732	104,415
Other intangible assets, accumulated amortization	$ 234,857	$ 221,042
Preferred stock, par value (in usd per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	25,000,000	25,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in usd per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	475,000,000	475,000,000
Common stock, shares issued (in shares)	95,163,689	104,630,978
Common stock, shares outstanding (in shares)	95,163,689	104,630,978

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Revenues:
Franchise fees and royalty income	$ 133,913	$ 126,759	$ 380,381	$ 355,738
Rental income	26,121	25,570	76,283	73,650
Sales of ice cream and other products	29,554	27,617	88,032	88,678
Sales at company-owned restaurants	7,293	5,267	21,578	16,319
Other revenues	12,926	7,427	40,862	21,111
Total revenues	209,807	192,640	607,136	555,496
Operating costs and expenses:
Occupancy expenses-franchised restaurants	13,686	13,258	40,921	39,830
Cost of ice cream and other products	19,788	19,802	58,010	62,914
Company-operated restaurant expenses	7,697	5,505	22,312	16,772
General and administrative expenses, net	61,433	56,039	187,622	171,765
Depreciation	5,177	4,960	15,278	14,803
Amortization of other intangible assets	6,161	6,333	18,542	19,122
Impairment charges	0	633	264	1,279
Total operating costs and expenses	113,942	106,530	342,949	326,485
Net income of equity method investments	4,059	5,366	10,957	12,514
Other operating income (expense), net	(161)	1,004	947	7,609
Operating income	99,763	92,480	276,091	249,134
Other income (expense), net:
Interest income	86	63	324	201
Interest expense	(24,786)	(16,680)	(72,045)	(51,444)
Loss on debt extinguishment and refinancing transactions	0	0	(20,554)	(13,735)
Other losses, net	(449)	(584)	(1,006)	(670)
Total other expense, net	(25,149)	(17,201)	(93,281)	(65,648)
Income before income taxes	74,614	75,279	182,810	183,486
Provision for income taxes	28,312	20,855	68,634	60,263
Net income including noncontrolling interests	46,302	54,424	114,176	123,223
Net income (loss) attributable to noncontrolling interests	86	(273)	11	(621)
Net income attributable to Dunkin' Brands	$ 46,216	$ 54,697	$ 114,165	$ 123,844
Earnings per share:
Common-basic	$ 0.49	$ 0.52	$ 1.18	$ 1.17
Common-diluted	0.48	0.52	1.16	1.16
Cash dividends declared per common share	$ 0.265	$ 0.23	$ 0.80	$ 0.69

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Statement of Comprehensive Income [Abstract]
Net income including noncontrolling interests	$ 46,302	$ 54,424	$ 114,176	$ 123,223
Other comprehensive income (loss), net:
Effect of foreign currency translation, net of deferred tax expense of $119 and $74 for the three months ended September 26, 2015 and September 27, 2014, respectively, and $412 and $251 for the nine months ended September 26, 2015 and September 27, 2014, respectively	(4,398)	(5,074)	(6,838)	(1,552)
Effect of interest rate swaps, net of deferred tax expense (benefit) of $(216) and $1,358 for the three months ended September 26, 2015 and September 27, 2014, respectively, and $(650) and $(709) for the nine months ended September 26, 2015 and September 27, 2014, respectively	(319)	2,026	(955)	(1,032)
Effect of pension plan, net of deferred tax expense of $5 for the three months ended September 27, 2014 and $866 and $15 for the nine months ended September 26, 2015 and September 27, 2014, respectively	0	18	2,874	53
Other, net	(180)	(92)	(830)	394
Total other comprehensive loss, net	(4,897)	(3,122)	(5,749)	(2,137)
Comprehensive income including noncontrolling interests	41,405	51,302	108,427	121,086
Comprehensive income (loss) attributable to noncontrolling interests	86	(273)	11	(621)
Comprehensive income attributable to Dunkin’ Brands	$ 41,319	$ 51,575	$ 108,416	$ 121,707

Consolidated Statements of Com6

Consolidated Statements of Comprehensive Income Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Statement of Comprehensive Income [Abstract]
Deferred tax effect, foreign currency translation	$ 119	$ 74	$ 412	$ 251
Deferred tax effect, unrealized loss on interest rate swaps	(216)	1,358	(650)	(709)
Deferred tax expense, unrealized loss on pension plan	$ 0	$ 5	$ 866	$ 15

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014
Cash flows from operating activities:
Net income including noncontrolling interests	$ 114,176	$ 123,223
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	33,820	33,925
Amortization of debt issuance costs and original issue discount	4,432	2,987
Loss on debt extinguishment and refinancing transactions	20,554	13,735
Deferred income taxes	(17,918)	(13,638)
Provision for bad debt	2,615	2,093
Share-based compensation expense	11,918	8,070
Net income of equity method investments	(10,957)	(12,514)
Dividends received from equity method investments	6,671	7,427
Gain on sale of real estate and company-operated restaurants	(921)	(7,446)
Other, net	1,653	205
Change in operating assets and liabilities:
Restricted cash	(65,888)	0
Accounts, notes, and other receivables, net	11,731	16,239
Income taxes payable, net	11,859	8,218
Other current assets	(4,008)	519
Accounts payable	1,881	(497)
Other current liabilities	(48,508)	(69,113)
Liabilities of advertising funds, net	(6,111)	(6,320)
Deferred income	4,175	4,349
Other, net	12,063	4,389
Net cash provided by operating activities	83,237	115,851
Cash flows from investing activities:
Additions to property and equipment	(23,700)	(18,324)
Proceeds from sale of real estate and company-operated restaurants	1,948	14,354
Other, net	(3,270)	(1,734)
Net cash used in investing activities	(25,022)	(5,704)
Cash flows from financing activities:
Proceeds from issuance of long-term debt	2,500,000	0
Repayment of long-term debt	(1,831,574)	(15,000)
Payment of debt issuance and other debt-related costs	(41,347)	(8,977)
Dividends paid on common stock	(76,013)	(72,756)
Repurchases of common stock, including accelerated share repurchase	(500,037)	(130,171)
Change in restricted cash	(6,831)	0
Exercise of stock options	10,297	4,847
Excess tax benefits from share-based compensation	11,534	8,938
Other, net	(7,069)	1,923
Net cash provided by (used in) financing activities	58,960	(211,196)
Effect of exchange rates on cash and cash equivalents	(725)	(219)
Increase (decrease) in cash and cash equivalents	116,450	(101,268)
Cash and cash equivalents, beginning of period	208,080	256,933
Cash and cash equivalents, end of period	324,530	155,665
Supplemental cash flow information:
Cash paid for income taxes	63,885	57,507
Cash paid for interest	66,854	47,971
Noncash investing activities:
Property and equipment included in accounts payable and other current liabilities	1,185	1,241
Purchase of leaseholds in exchange for capital lease obligations	$ 0	$ 434

Description of Business and Org

Description of Business and Organization	9 Months Ended
	Sep. 26, 2015
Text Block [Abstract]
Description of Business and Organization	Description of Business and Organization Dunkin’ Brands Group, Inc. (“DBGI”), together with its consolidated subsidiaries, is one of the world’s leading franchisors of restaurants serving coffee and baked goods, as well as ice cream, within the quick service restaurant segment of the restaurant industry. We develop, franchise, and license a system of both traditional and nontraditional quick service restaurants and, in limited circumstances, own and operate individual locations. Through our Dunkin’ Donuts brand, we develop and franchise restaurants featuring coffee, donuts, bagels, breakfast sandwiches, and related products. Through our Baskin-Robbins brand, we develop and franchise restaurants featuring ice cream, frozen beverages, and related products. Additionally, we distribute Baskin-Robbins ice cream products to Baskin-Robbins franchisees and licensees in certain international markets. Throughout these unaudited consolidated financial statements, “Dunkin’ Brands,” “the Company,” “we,” “us,” “our,” and “management” refer to DBGI and its consolidated subsidiaries taken as a whole.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 26, 2015
Disclosure Summary Of Significant Accounting Policies Additional Information [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies (a) Unaudited Consolidated Financial Statements The consolidated balance sheet as of September 26, 2015 , the consolidated statements of operations and comprehensive income for the three and nine months ended September 26, 2015 and September 27, 2014 , and the consolidated statements of cash flows for the nine months ended September 26, 2015 and September 27, 2014 are unaudited. The accompanying unaudited consolidated financial statements include the accounts of DBGI and its consolidated subsidiaries and have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. Accordingly, they do not include all of the information and footnotes required in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for complete financial statements. All significant transactions and balances between subsidiaries and affiliates have been eliminated in consolidation. In the opinion of management, all adjustments necessary for a fair presentation of such financial statements in accordance with U.S. GAAP have been recorded. Such adjustments consisted only of normal recurring items. These unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto for the fiscal year ended December 27, 2014 , included in the Company’s Annual Report on Form 10-K. (b) Fiscal Year The Company operates and reports financial information on a 52 - or 53 -week year on a 13 -week quarter basis with the fiscal year ending on the last Saturday in December and fiscal quarters ending on the 13th Saturday of each quarter (or 14th Saturday when applicable with respect to the fourth fiscal quarter). The data periods contained within our three- and nine-month periods ended September 26, 2015 and September 27, 2014 reflect the results of operations for the 13-week and 39-week periods ended on those dates, respectively. Operating results for the three- and nine-month periods ended September 26, 2015 are not necessarily indicative of the results that may be expected for the fiscal year ending December 26, 2015 . (c) Restricted Cash In accordance with the Company’s securitized financing facility, certain cash accounts have been established in the name of Citibank, N.A. (the “Trustee”) for the benefit of the Trustee and the noteholders, and are restricted in their use. The Company held restricted cash which primarily represented (i) cash collections held by the Trustee, (ii) interest, principal, and commitment fee reserves held by the Trustee related to the Company’s Notes (see note 4), and (iii) real estate reserves used to pay real estate obligations. Changes in restricted cash accounts are presented as either a component of cash flows from operating or financing activities in the consolidated statements of cash flows based on the nature of the restricted balance. (d) Fair Value of Financial Instruments Financial assets and liabilities are categorized, based on the inputs to the valuation technique, into a three-level fair value hierarchy. The fair value hierarchy gives the highest priority to the quoted prices in active markets for identical assets and liabilities and lowest priority to unobservable inputs. Observable market data, when available, is required to be used in making fair value measurements. When inputs used to measure fair value fall within different levels of the hierarchy, the level within which the fair value measurement is categorized is based on the lowest level input that is significant to the fair value measurement. Financial assets and liabilities measured at fair value on a recurring basis as of September 26, 2015 and December 27, 2014 are summarized as follows (in thousands): September 26, 2015 December 27, 2014 Significant other observable inputs (Level 2) Total Significant other observable inputs (Level 2) Total Assets: Company-owned life insurance $ 2,839 2,839 2,975 2,975 Total assets $ 2,839 2,839 2,975 2,975 Liabilities: Deferred compensation liabilities $ 8,627 8,627 8,488 8,488 Total liabilities $ 8,627 8,627 8,488 8,488 The deferred compensation liabilities relate primarily to the Dunkin’ Brands, Inc. non-qualified deferred compensation plans (“NQDC Plans”), which allows for pre-tax deferral of compensation for certain qualifying employees and directors. Changes in the fair value of the deferred compensation liabilities are derived using quoted prices in active markets of the asset selections made by the participants. The deferred compensation liabilities are classified within Level 2, as defined under U.S. GAAP, because their inputs are derived principally from observable market data by correlation to hypothetical investments. The Company holds assets, which include company-owned life insurance policies, to partially offset the Company’s liabilities under the NQDC Plans. The changes in the fair value of any company-owned life insurance policies are derived using determinable cash surrender values. As such, the company-owned life insurance policies are classified within Level 2, as defined under U.S. GAAP. The carrying value and estimated fair value of long-term debt as of September 26, 2015 and December 27, 2014 were as follows (in thousands): September 26, 2015 December 27, 2014 Carrying value Estimated fair value Carrying value Estimated fair value Financial liabilities Long-term debt $ 2,488,730 2,503,285 1,810,933 1,778,066 The estimated fair value of our long-term debt is estimated primarily based on current market rates for debt with similar terms and remaining maturities or current bid prices for our long-term debt. Judgment is required to develop these estimates. As such, our long-term debt is classified within Level 2, as defined under U.S. GAAP. (e) Concentration of Credit Risk The Company is subject to credit risk through its accounts receivable consisting primarily of amounts due from franchisees and licensees for franchise fees, royalty income, and sales of ice cream products. In addition, we have notes and lease receivables from certain of our franchisees and licensees. The financial condition of these franchisees and licensees is largely dependent upon the underlying business trends of our brands and market conditions within the quick service restaurant industry. This concentration of credit risk is mitigated, in part, by the large number of franchisees and licensees of each brand and the short-term nature of the franchise and license fee and lease receivables. At September 26, 2015 and December 27, 2014 , one master licensee, including its majority-owned subsidiaries, accounted for approximately 23% and 19% , respectively, of total accounts and notes receivable. For the nine months ended September 27, 2014 , one master licensee, including its majority-owned subsidiaries, accounted for approximately 10% of total revenues. No individual franchisee or master licensee accounted for more than 10% of total revenues for the three and nine months ended September 26, 2015 or for the three months ended September 27, 2014 . Additionally, the Company engages various third parties to manufacture and/or distribute certain Dunkin’ Donuts and Baskin-Robbins products under licensing arrangements. As of September 26, 2015 , one of these third parties accounted for approximately 22% of total accounts and notes receivable. No individual third party accounted for more than 10% of total accounts and notes receivable as of December 27, 2014 . (f) Recent Accounting Pronouncements In April 2015, the Financial Accounting Standards Board (the “FASB”) issued new guidance to simplify the presentation of debt issuance costs, which requires that debt issuance costs be presented in the balance sheet as a direct deduction from the carrying amount of debt liability, consistent with debt discounts or premiums, instead of as an asset. This guidance is effective for the Company in fiscal year 2016, and early adoption is permitted. The adoption of this guidance by the Company will result in the reclassification of debt issuance costs, which were approximately $37.2 million and $11.5 million as of September 26, 2015 and December 27, 2014 , respectively, from other assets to long-term debt, net in the consolidated balance sheets, resulting in a corresponding reduction in total assets and total long-term liabilities. The adoption of this guidance will not have any impact on the Company’s consolidated statements of operations or cash flows. In May 2014, the FASB issued new guidance for revenue recognition related to contracts with customers, except for contracts within the scope of other standards, which supersedes nearly all existing revenue recognition guidance. The new guidance provides a single framework in which revenue is required to be recognized to depict the transfer of goods or services to customers in amounts that reflect the consideration to which a company expects to be entitled in exchange for those goods or services. In August 2015, the FASB issued new guidance to defer the mandatory effective date by one year and permit early adoption, but not before the original effective date. As a result, this guidance is now effective for the Company in fiscal year 2018 with early adoption permitted in fiscal year 2017. The Company expects to adopt this new standard in fiscal year 2018, and is currently evaluating the impact the adoption of this new standard will have on the Company’s accounting policies, consolidated financial statements, and related disclosures, and has not yet selected a transition method. (g) Reclassifications The Company has revised the presentation of revenues and related costs from the sale of Dunkin’ Donuts products in certain international markets within the consolidated statements of operations due to the growth in and the nature of such transactions. To conform to the current period presentation, revenues totaling $260 thousand and $606 thousand have been reclassified from other revenues to sales of ice cream and other products for the three and nine months ended September 27, 2014, respectively, and expenses totaling $272 thousand and $641 thousand have been reclassified from general and administrative expenses, net to cost of ice cream and other products for the three and nine months ended September 27, 2014, respectively. There was no impact to total revenues, total operating costs and expenses, operating income, income before income taxes, or net income as a result of these reclassifications. Additionally, the Company has revised the presentation in the consolidated statements of comprehensive income to conform to the current period presentation which separately discloses the effect of the pension plan on other comprehensive income (loss), net. In prior periods, such amounts were included within other, net. There was no impact to total other comprehensive loss, net or comprehensive income attributable to Dunkin’ Brands as a result of this reclassification. (h) Subsequent Events Subsequent events have been evaluated through the date these consolidated financial statements were filed.

Franchise Fees and Royalty Inco

Franchise Fees and Royalty Income	9 Months Ended
	Sep. 26, 2015
Disclosure Franchise Fees And Royalty Income [Abstract]
Franchise Fees and Royalty Income	Franchise Fees and Royalty Income Franchise fees and royalty income consisted of the following (in thousands): Three months ended Nine months ended September 26, September 27, September 26, September 27, Royalty income $ 120,068 113,614 346,946 324,945 Initial franchise fees and renewal income 13,845 13,145 33,435 30,793 Total franchise fees and royalty income $ 133,913 126,759 380,381 355,738 The changes in franchised and company-operated points of distribution were as follows: Three months ended Nine months ended September 26, September 27, September 26, September 27, Systemwide Points of Distribution: Franchised points of distribution in operation—beginning of period 19,048 18,376 18,821 18,122 Franchised points of distribution—opened 357 363 1,036 944 Franchised points of distribution—closed (269 ) (169 ) (719 ) (506 ) Net transfers from company-operated points of distribution 4 1 2 11 Franchised points of distribution in operation—end of period 19,140 18,571 19,140 18,571 Company-operated points of distribution—end of period 45 31 45 31 Total systemwide points of distribution—end of period 19,185 18,602 19,185 18,602

Debt

Debt	9 Months Ended
	Sep. 26, 2015
Debt Disclosure [Abstract]
Debt	Debt Securitized Financing Facility On January 26, 2015, DB Master Finance LLC (the “Master Issuer”), a limited-purpose, bankruptcy-remote, wholly-owned indirect subsidiary of DBGI, entered into a base indenture and a related supplemental indenture (collectively, the “Indenture”) under which the Master Issuer may issue multiple series of notes. On the same date, the Master Issuer issued Series 2015-1 3.262% Fixed Rate Senior Secured Notes, Class A-2-I (the “Class A-2-I Notes”) with an initial principal amount of $750.0 million and Series 2015-1 3.980% Fixed Rate Senior Secured Notes, Class A-2-II (the “Class A-2-II Notes” and, together with the Class A-2-I Notes, the “Class A-2 Notes”) with an initial principal amount of $1.75 billion . I n addition, the Master Issuer issued Series 2015-1 Variable Funding Senior Secured Notes, Class A-1 (the “Variable Funding Notes” and, together with the Class A-2 Notes, the “Notes”), which allow for the issuance of up to $100.0 million of Variable Funding Notes and certain other credit instruments, including letters of credit. The Notes were issued in a securitization transaction pursuant to which most of the Company’s domestic and certain of its foreign revenue-generating assets, consisting principally of franchise-related agreements, real estate assets, and intellectual property and license agreements for the use of intellectual property, are held by the Master Issuer and certain other limited-purpose, bankruptcy-remote, wholly-owned indirect subsidiaries of the Company that act as guarantors of the Notes and that have pledged substantially all of their assets to secure the Notes. The legal final maturity date of the Class A-2 Notes is in February 2045 , but it is anticipated that, unless earlier prepaid to the extent permitted under the Indenture, the Class A-2-I Notes will be repaid in February 2019 and the Class A-2-II Notes will be repaid in February 2022 (the “Anticipated Repayment Dates”). If the Class A-2 Notes have not been repaid in full by their respective Anticipated Repayment Dates, a rapid amortization event will occur in which residual net cash flows, after making certain required payments, will be applied to the outstanding principal of the Class A-2 Notes. Various other events, including failure to maintain a minimum ratio of net cash flows to debt service (“DSCR”), may also cause a rapid amortization event. Borrowings under the Class A-2-I and Class A-2-II Notes bear interest at a fixed rate equal to 3.262% and 3.980% , respectively. If the Class A-2 Notes are not repaid or refinanced prior to their respective Anticipated Repayment Dates, incremental interest will accrue. Principal payments are required to be made on the Class A-2-I and Class A-2-II Notes equal to $7.5 million and $17.5 million , respectively, per calendar year, payable in quarterly installments. No principal payments will be required if a specified leverage ratio, which is a measure of outstanding debt to earnings before interest, taxes, depreciation, and amortization, adjusted for certain items (as specified in the Indenture), is less than or equal to 5.0 to 1.0. Other events and transactions, such as certain asset sales and receipt of various insurance or indemnification proceeds, may trigger additional mandatory prepayments. It is anticipated that the principal and interest on the Variable Funding Notes will be repaid in full on or prior to February 2020 , subject to two additional one-year extensions. Borrowings under the Variable Funding Notes bear interest at a rate equal to a base rate, a LIBOR rate plus 2.25% , or the lenders’ commercial paper funding rate plus 2.25% . If the Variable Funding Notes are not repaid prior to February 2020 or prior to the end of an extension period, if applicable, incremental interest will accrue. In addition, the Company is required to pay a 2.25% fee for letters of credit amounts outstanding and a commitment fee on the unused portion of the Variable Funding Notes which ranges from 0.50% to 1.00% based on utilization. As of September 26, 2015 , approximately $746.3 million and $1.74 billion of principal were outstanding on the Class A-2-I Notes and Class A-2-II Notes, respectively. Total debt issuance costs incurred and capitalized in connection with the issuance of the Notes were $41.3 million . The effective interest rate, including the amortization of debt issuance costs, was 3.5% and 4.3% for the Class A-2-I Notes and Class A-2-II Notes, respectively, at September 26, 2015 . As of September 26, 2015 , $26.3 million of letters of credit were outstanding against the Variable Funding Notes, which relate primarily to interest reserves required under the Indenture. There were no amounts drawn down on these letters of credit as of September 26, 2015 . The Notes are subject to a series of covenants and restrictions customary for transactions of this type, including (i) that the Master Issuer maintains specified reserve accounts to be used to make required payments in respect of the Notes, (ii) provisions relating to optional and mandatory prepayments, including mandatory prepayments in the event of a change of control as defined in the Indenture and the related payment of specified amounts, including specified make-whole payments in the case of the Class A-2 Notes under certain circumstances, (iii) certain indemnification payments in the event, among other things, the assets pledged as collateral for the Notes are in stated ways defective or ineffective, and (iv) covenants relating to recordkeeping, access to information, and similar matters. As noted above, the Notes are also subject to customary rapid amortization events provided for in the Indenture, including events tied to failure to maintain stated DSCR, failure to maintain an aggregate level of Dunkin’ Donuts U.S. retail sales on certain measurement dates, certain manager termination events, an event of default, and the failure to repay or refinance the Class A-2 Notes on the applicable scheduled maturity date. The Notes are also subject to certain customary events of default, including events relating to non-payment of required interest, principal, or other amounts due on or with respect to the Notes, failure to comply with covenants within certain time frames, certain bankruptcy events, breaches of specified representations and warranties, failure of security interests to be effective, and certain judgments. Senior Credit Facility In February 2014, the senior credit facility was amended, which resulted in a reduction of interest rates. As a result, during the first quarter of fiscal year 2014, the Company recorded a loss on debt extinguishment and refinancing transactions of $13.7 million , including $10.5 million related to the write-off of original issuance discount and debt issuance costs and $3.2 million of fees paid to third parties. The amended term loans were issued with an original issue discount of 0.25% , or $4.6 million , which was recorded as a reduction to long-term debt. Total debt issuance costs incurred and capitalized in connection with this amendment were $1.2 million . As of December 27, 2014 , $1.82 billion of principal was outstanding on the term loans. The proceeds from the issuance of the Class A-2 Notes were used to repay the remaining principal outstanding on the term loans. During the first quarter of fiscal year 2015, the Company recorded a loss on debt extinguishment of $20.6 million , consisting primarily of the write-off of the remaining original issuance discount and debt issuance costs related to the term loans.

Derivative Instruments and Hedg

Derivative Instruments and Hedging Transactions	9 Months Ended
	Sep. 26, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Transactions	Derivative Instruments and Hedging Transactions Effective December 23, 2014, the Company terminated all interest rate swap agreements with its counterparties in anticipation of the securitization transaction and related repayment of the outstanding term loans (see note 4). The total fair value of the interest rate swaps at the termination date was $6.3 million , excluding accrued interest owed to the counterparties of $1.0 million . The Company received cash proceeds, net of accrued interest, of $3.6 million in fiscal year 2014 and the remaining $1.7 million in the first quarter of fiscal year 2015. Upon termination, cash flow hedge accounting was discontinued and the cumulative pre-tax gain was recorded in accumulated other comprehensive loss, which is being amortized on a straight-line basis to interest expense in the consolidated statements of operations through November 23, 2017, the original maturity date of the swaps. As of September 26, 2015 and December 27, 2014 , a pre-tax gain of $4.6 million and $6.2 million , respectively, was recorded in accumulated other comprehensive loss. During the next twelve months, the Company estimates that $2.1 million will be reclassified from accumulated other comprehensive loss as a reduction of interest expense. The tables below summarize the effects of derivative instruments on the consolidated statements of operations and comprehensive income for the three and nine months ended September 26, 2015 and September 27, 2014 (in thousands): Three months ended September 26, 2015 Derivatives designated as cash flow hedging instruments Amount of gain (loss) recognized in other comprehensive income (loss) Amount of net gain (loss) reclassified into earnings Consolidated statement of operations classification Total effect on other comprehensive income (loss) Interest rate swaps $ — 535 Interest expense $ (535 ) Income tax effect — (216 ) Provision for income taxes 216 Net of income taxes $ — 319 $ (319 ) Three months ended September 27, 2014 Derivatives designated as cash flow hedging instruments Amount of gain (loss) recognized in other comprehensive income (loss) Amount of net gain (loss) reclassified into earnings Consolidated statement of operations classification Total effect on other comprehensive income (loss) Interest rate swaps $ 2,319 (1,065 ) Interest expense $ 3,384 Income tax effect (916 ) 442 Provision for income taxes (1,358 ) Net of income taxes $ 1,403 (623 ) $ 2,026 Nine months ended September 26, 2015 Derivatives designated as cash flow hedging instruments Amount of gain (loss) recognized in other comprehensive income (loss) Amount of net gain (loss) reclassified into earnings Consolidated statement of operations classification Total effect on other comprehensive income (loss) Interest rate swaps $ — 1,605 Interest expense $ (1,605 ) Income tax effect — (650 ) Provision for income taxes 650 Net of income taxes $ — 955 $ (955 ) Nine months ended September 27, 2014 Derivatives designated as cash flow hedging instruments Amount of gain (loss) recognized in other comprehensive income (loss) Amount of net gain (loss) reclassified into earnings Consolidated statement of operations classification Total effect on other comprehensive income (loss) Interest rate swaps $ (4,854 ) (3,113 ) Interest expense $ (1,741 ) Income tax effect 1,977 1,268 Provision for income taxes 709 Net of income taxes $ (2,877 ) (1,845 ) $ (1,032 )

Other Current Liabilities

Other Current Liabilities	9 Months Ended
	Sep. 26, 2015
Other Liabilities, Current [Abstract]
Other Current Liabilities	Other Current Liabilities Other current liabilities consisted of the following (in thousands): September 26, December 27, Gift card/certificate liability $ 94,244 151,127 Gift card breakage liability 28,195 25,893 Accrued salary and benefits 29,820 21,632 Accrued legal liabilities (see note 10(c)) 18,855 24,648 Accrued interest 9,810 8,351 Accrued professional costs 4,258 9,381 Franchisee profit-sharing liability 4,082 1,074 Other 17,396 16,786 Total other current liabilities $ 206,660 258,892 The decrease in the gift card/certificate liability is primarily driven by the seasonality of our gift card program. Additionally, during the three months ended September 26, 2015 , the Company determined that sufficient historical redemption patterns existed to record breakage related to unredeemed Baskin-Robbins gift cards. Based on historical redemption rates, breakage is estimated and recognized over time in proportion to actual gift card redemptions. The Company recognizes breakage as income only up to the amount of gift card program costs. Any incremental breakage is committed to fund future sales-driving initiatives for the benefit of Baskin-Robbins franchisees, and is recorded as gift card breakage liability within other current liabilities in the consolidated balance sheets. During the three months ended September 26, 2015 , the Company recorded a $2.9 million decrease in the gift card/certificate liability and a corresponding increase in the gift card breakage liability related to Baskin-Robbins gift cards.

Segment Information

Segment Information	9 Months Ended
	Sep. 26, 2015
Segment Reporting [Abstract]
Segment Information	Segment Information The Company is strategically aligned into two global brands, Dunkin’ Donuts and Baskin-Robbins, which are further segregated between U.S. operations and international operations. As such, the Company has determined that it has four operating segments, which are its reportable segments: Dunkin’ Donuts U.S., Dunkin’ Donuts International, Baskin-Robbins U.S., and Baskin-Robbins International. Dunkin’ Donuts U.S., Baskin-Robbins U.S., and Dunkin’ Donuts International primarily derive their revenues through royalty income, franchise fees, and rental income. Dunkin’ Donuts U.S. also derives revenue through retail sales at company-operated restaurants. Baskin-Robbins U.S. also derives revenue through license fees from a third-party license agreement. Baskin-Robbins International primarily derives its revenues from the sales of ice cream products, as well as royalty income, franchise fees, and license fees. The operating results of each segment are regularly reviewed and evaluated separately by the Company’s senior management, which includes, but is not limited to, the chief executive officer. Senior management primarily evaluates the performance of its segments and allocates resources to them based on operating income adjusted for amortization of intangible assets, long-lived asset impairment charges, and other infrequent or unusual charges, which does not reflect the allocation of any corporate charges. This profitability measure is referred to as segment profit. When senior management reviews a balance sheet, it is at a consolidated level. The accounting policies applicable to each segment are consistent with those used in the consolidated financial statements. Revenues for all operating segments include only transactions with unaffiliated customers and include no intersegment revenues. Revenues reported as “Other” include revenues earned through certain licensing arrangements with third parties in which our brand names are used, revenues generated from online training programs for franchisees, and revenues from the sale of Dunkin’ Donuts products in certain international markets, all of which are not allocated to a specific segment. Revenues by segment were as follows (in thousands): Revenues Three months ended Nine months ended September 26, September 27, September 26, September 27, Dunkin’ Donuts U.S. $ 154,370 142,951 438,005 404,620 Dunkin’ Donuts International 4,626 4,372 16,625 13,178 Baskin-Robbins U.S. 13,102 12,616 36,493 34,689 Baskin-Robbins International 31,085 28,903 90,857 92,545 Total reportable segment revenues 203,183 188,842 581,980 545,032 Other 6,624 3,798 25,156 10,464 Total revenues $ 209,807 192,640 607,136 555,496 Expenses included in “Corporate” in the segment profit table below include corporate overhead costs, such as payroll and related benefit costs and professional services. Segment profit by segment was as follows (in thousands): Segment profit Three months ended Nine months ended September 26, September 27, September 26, September 27, Dunkin’ Donuts U.S. $ 112,932 106,242 314,465 297,055 Dunkin’ Donuts International 1,618 1,885 9,136 7,757 Baskin-Robbins U.S. 9,643 8,828 24,993 23,011 Baskin-Robbins International 10,276 12,485 31,044 33,708 Total reportable segments 134,469 129,440 379,638 361,531 Corporate (28,545 ) (29,994 ) (84,741 ) (92,296 ) Interest expense, net (24,700 ) (16,617 ) (71,721 ) (51,243 ) Amortization of other intangible assets (6,161 ) (6,333 ) (18,542 ) (19,122 ) Long-lived asset impairment charges — (633 ) (264 ) (1,279 ) Loss on debt extinguishment and refinancing transactions — — (20,554 ) (13,735 ) Other losses, net (449 ) (584 ) (1,006 ) (670 ) Operating income adjustments excluded from reportable segments — — — 300 Income before income taxes $ 74,614 75,279 182,810 183,486 Net income of equity method investments, including amortization of intangibles resulting from recording a step-up in the basis of our investment in B-R 31 Ice Cream Co., Ltd. (“Japan JV”), is included in segment profit for the Dunkin’ Donuts International and Baskin-Robbins International reportable segments. Income included in “Other” in the table below represents the reduction of depreciation and amortization, net of tax, related to BR Korea Co., Ltd. (“Korea JV”) as the result of an impairment charge recorded in fiscal year 2011 related to the underlying long-lived assets of Korea JV. Net income of equity method investments by reportable segment was as follows (in thousands): Net income of equity method investments Three months ended Nine months ended September 26, September 27, September 26, September 27, Dunkin’ Donuts International $ 228 331 1,077 1,307 Baskin-Robbins International 3,810 4,895 9,702 10,372 Total reportable segments 4,038 5,226 10,779 11,679 Other 21 140 178 835 Total net income of equity method investments $ 4,059 5,366 10,957 12,514

Stockholders_ Equity (Deficit)

Stockholders’ Equity (Deficit) and Redeemable Noncontrolling Interests	9 Months Ended
	Sep. 26, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Stockholders’ Equity (Deficit) and Redeemable Noncontrolling Interests The changes in total stockholders’ equity (deficit) and redeemable noncontrolling interests were as follows (in thousands): Total stockholders’ equity (deficit) Redeemable noncontrolling interests Balance at December 27, 2014 $ 367,959 6,991 Net income (loss) 114,382 (206 ) Other comprehensive loss (5,749 ) — Dividends paid on common stock (76,013 ) — Exercise of stock options 10,297 — Repurchases of common stock (500,037 ) — Share-based compensation expense 11,918 — Excess tax benefits from share-based compensation 11,534 — Purchase of redeemable noncontrolling interests 885 (6,785 ) Other, net (967 ) — Balance at September 26, 2015 $ (65,791 ) — (a) Noncontrolling Interests During the second quarter of fiscal year 2015, the Company purchased the remaining interests in a limited partnership that owns and operates Dunkin’ Donuts restaurants in the Dallas, Texas area for approximately $5.9 million from the noncontrolling owners, which is presented as a component of cash flows from financing activities in the consolidated statements of cash flows. The carrying value of the redeemable noncontrolling interests in excess of the consideration paid to noncontrolling owners was recorded as an increase to additional paid-in capital of $885 thousand . Noncontrolling interests included within total stockholders’ equity (deficit) in the consolidated balance sheets as of September 26, 2015 represent interests in a franchise entity that has been deemed a variable interest entity and for which the Company is the primary beneficiary. (b) Treasury Stock On February 5, 2015, the Company entered into an accelerated share repurchase (“ASR”) agreement with a third-party financial institution. Pursuant to the terms of the ASR agreement, the Company paid the financial institution $400.0 million in cash and received an initial delivery of 6,951,988 of the Company’s common stock in February 2015, representing an estimate of 80% of the total shares expected to be delivered under the agreement. Upon the final settlement of the ASR agreement in June 2015, the Company received an additional delivery of 1,274,309 shares of its common stock based on a weighted average cost per share of $48.62 over the term of the agreement. Additionally, during the nine months ended September 26, 2015 , the Company repurchased a total of 2,106,881 shares of common stock in the open market at a weighted average cost per share of $47.47 from existing stockholders. The Company accounts for treasury stock under the cost method, and as such recorded an increase in common treasury stock of $500.0 million during the nine months ended September 26, 2015 for the shares repurchased under the ASR agreement and in the open market, based on the fair market value of the shares on the dates of repurchase and direct costs incurred. During the nine months ended September 26, 2015 , the Company retired 10,333,178 shares of treasury stock, resulting in decreases in treasury stock and additional paid-in capital of $500.0 million and $105.2 million , respectively, and an increase in accumulated deficit of $394.8 million . On October 22, 2015, the Company entered into an ASR agreement with a third-party financial institution. Pursuant to the terms of the ASR agreement, the Company paid the financial institution $125.0 million from cash on hand and received an initial delivery of 2,527,167 shares of the Company’s common stock in October 2015, representing an estimate of 80% of the total shares expected to be delivered under the agreement. At settlement, the financial institution may be required to deliver additional shares of common stock to the Company or, under certain circumstances, the Company may be required to deliver shares of its common stock or may elect to make a cash payment to the financial institution. Final settlement of the ASR agreement is expected to be completed in December 2015, although the settlement may be accelerated at the financial institution’s option. (c) Equity Incentive Plans During the nine months ended September 26, 2015 , the Company granted stock options to purchase 1,621,899 shares of common stock and 21,101 restricted stock awards (“RSAs”) to certain employees, and 85,197 restricted stock units (“RSUs”) to certain employees and members of our board of directors. The stock options generally vest in equal annual amounts over a four -year period subsequent to the grant date, and have a maximum contractual term of seven years. The stock options were granted with an exercise price of $47.39 per share and have a weighted average grant-date fair value of $8.66 per share. The RSAs will vest in equal installments in February 2018 and February 2019, and have a grant-date fair value of $47.39 per share. The RSUs granted to employees and members of our board of directors vest over a three -year period and a one-year period, respectively, subsequent to the grant date and have a weighted average grant-date fair value of $46.18 per share. Total compensation expense related to all share-based awards was $4.2 million and $3.1 million for the three months ended September 26, 2015 and September 27, 2014 , respectively, and $11.9 million and $8.1 million for the nine months ended September 26, 2015 and September 27, 2014 , respectively, and is included in general and administrative expenses, net in the consolidated statements of operations. (d) Accumulated Other Comprehensive Loss The changes in the components of accumulated other comprehensive loss were as follows (in thousands): Effect of foreign currency translation Unrealized gains (losses) on interest rate swaps Unrealized loss on pension plan (1) Other Accumulated other comprehensive loss Balance at December 27, 2014 $ (13,738 ) 3,716 (2,874 ) (1,081 ) (13,977 ) Other comprehensive income (loss), net (6,838 ) (955 ) 2,874 (830 ) (5,749 ) Balance at September 26, 2015 $ (20,576 ) 2,761 — (1,911 ) (19,726 ) (1) Upon settlement of the pension plan, unrealized losses were reclassified to general and administrative expenses, net, during the second quarter of fiscal year 2015 (see note 12). (e) Dividends The Company paid a quarterly dividend of $0.265 per share of common stock on March 18, 2015, June 17, 2015 , and September 2, 2015, totaling approximately $25.7 million , $25.1 million , and $25.2 million , respectively. On October 22, 2015 , the Company announced that its board of directors approved the next quarterly dividend of $0.265 per share of common stock payable December 2, 2015 to shareholders of record at the close of business on November 23, 2015 .

Earnings per Share

Earnings per Share	9 Months Ended
	Sep. 26, 2015
Earnings Per Share [Abstract]
Earnings per Share	Earnings per Share The computation of basic and diluted earnings per common share is as follows: Three months ended Nine months ended September 26, September 27, September 26, September 27, Net income attributable to Dunkin’ Brands—basic and diluted (in thousands) $ 46,216 54,697 114,165 123,844 Weighted average number of common shares: Common—basic 94,975,241 104,742,212 96,992,297 105,719,491 Common—diluted 96,023,211 105,969,110 98,134,053 107,045,211 Earnings per common share: Common—basic $ 0.49 0.52 1.18 1.17 Common—diluted 0.48 0.52 1.16 1.16 The weighted average number of common shares in the common diluted earnings per share calculation includes the dilutive effect of 1,047,970 and 1,226,898 equity awards for the three months ended September 26, 2015 and September 27, 2014 , respectively, and includes the dilutive effect of 1,141,756 and 1,325,720 equity awards for the nine months ended September 26, 2015 and September 27, 2014 , respectively, using the treasury stock method. The weighted average number of common shares in the common diluted earnings per share calculation for all periods excludes all contingently issuable equity awards for which the contingent vesting criteria were not yet met as of the fiscal period end. As of September 26, 2015 and September 27, 2014 , there were 150,000 restricted shares that were contingently issuable and for which the contingent vesting criteria were not yet met as of the fiscal period end. Additionally, the weighted average number of common shares in the common diluted earnings per share calculation excludes 2,937,525 and 1,377,831 equity awards for the three months ended September 26, 2015 and September 27, 2014 , respectively, and 3,004,575 and 1,439,725 equity awards for the nine months ended September 26, 2015 and September 27, 2014 , respectively, as they would be antidilutive.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 26, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies (a) Guarantees Financial Guarantees The Company has established agreements with certain financial institutions whereby the Company’s franchisees can obtain financing with terms of approximately 3 to 10 years for various business purposes. Substantially all loan proceeds are used by the franchisees to finance store improvements, new store development, new central production locations, equipment purchases, related business acquisition costs, working capital, and other costs. In limited instances, the Company guarantees a portion of the payments and commitments of the franchisees, which is collateralized by the store equipment owned by the franchisee. Under the terms of the agreements, in the event that all outstanding borrowings come due simultaneously, the Company would be contingently liable for $2.0 million and $2.2 million at September 26, 2015 and December 27, 2014 , respectively. At September 26, 2015 and December 27, 2014 , there were no amounts under such guarantees that were due. The Company assesses the risk of performing under these guarantees for each franchisee relationship on a quarterly basis. As of September 26, 2015 and December 27, 2014 , the Company recorded an immaterial amount of reserves for such guarantees. Supply Chain Guarantees The Company has various supply chain agreements that generally provide for purchase commitments, the majority of which result in the Company being contingently liable upon early termination of the agreement. As of September 26, 2015 and December 27, 2014 , the Company was contingently liable under such supply chain agreements for approximately $154.1 million and $55.8 million , respectively. The increase in contingent liabilities from the prior year is primarily due to the Company entering into an amended and restated agreement with a supplier during the three months ended September 26, 2015 upon expiration of the original agreement, under which the Company guarantees franchisees will purchase a certain volume of product each year over the term of the agreement. Similar to certain other supply chain commitments, as product is purchased by the Company’s franchisees over the term of the agreement, the amount of the guarantee is reduced. The Company assesses the risk of performing under all guarantees on a quarterly basis, and, based on various factors including internal forecasts, prior history, and ability to extend contract terms, we accrued $507 thousand related to supply chain commitments as of December 27, 2014 , which is included in other current liabilities in the consolidated balance sheets. There was no accrual required as of September 26, 2015 related to these commitments. Lease Guarantees The Company is contingently liable on certain lease agreements typically resulting from assigning our interest in obligations under property leases as a condition of the refranchising of certain restaurants and the guarantee of certain other leases. These leases have varying terms, the latest of which expires in 2024 . As of September 26, 2015 and December 27, 2014 , the potential amount of undiscounted payments the Company could be required to make in the event of nonpayment by the primary lessee was $4.0 million and $6.3 million , respectively. Our franchisees are the primary lessees under the majority of these leases. The Company generally has cross-default provisions with these franchisees that would put them in default of their franchise agreement in the event of nonpayment under the lease. We believe these cross-default provisions significantly reduce the risk that we will be required to make payments under these leases. Accordingly, we do not believe it is probable that the Company will be required to make payments under such leases, and we have not recorded a liability for such contingent liabilities. (b) Letters of Credit At September 26, 2015 and December 27, 2014 , the Company had standby letters of credit outstanding for a total of $26.3 million and $2.9 million , respectively. There were no amounts drawn down on these letters of credit as of September 26, 2015 and December 27, 2014 . (c) Legal Matters In May 2003, a group of Dunkin’ Donuts franchisees from Quebec, Canada filed a lawsuit against the Company on a variety of claims, including but not limited to, alleging that the Company breached its franchise agreements and provided inadequate management and support to Dunkin’ Donuts franchisees in Quebec (the “Bertico litigation”). In June 2012, the Quebec Superior Court found for the plaintiffs and issued a judgment against the Company in the amount of approximately C$16.4 million , plus costs and interest, representing loss in value of the franchises and lost profits. The Company appealed the decision, and in April 2015, the Quebec Court of Appeals (Montreal) ruled to reduce the damages to approximately C $10.9 million , plus costs and interest. Similar claims have also been made against the Company by other former Dunkin’ Donuts franchisees in Canada. As a result of the Bertico litigation appellate ruling and assessment of similar claims, the Company reduced its aggregate legal reserves for the Bertico litigation and similar claims by approximately $2.8 million during the first quarter of fiscal year 2015, which is recorded within general and administrative expenses, net in the consolidated statements of operations, resulting in an estimated liability of $18.6 million as of September 26, 2015 . The Company has sought leave to appeal with the Supreme Court of Canada in the Bertico litigation. Additionally, the Company is engaged in several matters of litigation arising in the ordinary course of its business as a franchisor. Such matters include disputes related to compliance with the terms of franchise and development agreements, including claims or threats of claims of breach of contract, negligence, and other alleged violations by the Company. At September 26, 2015 and December 27, 2014 , contingent liabilities, excluding the Bertico litigation and related matters, totaling $215 thousand and $765 thousand , respectively, were included in other current liabilities in the consolidated balance sheets to reflect the Company’s estimate of the probable losses which may be incurred in connection with these matters.

Related-Party Transactions

Related-Party Transactions	9 Months Ended
	Sep. 26, 2015
Related Party Transactions [Abstract]
Related-Party Transactions	Related-Party Transactions (a) Advertising Funds At September 26, 2015 and December 27, 2014 , the Company had a net payable of $6.9 million and $13.8 million , respectively, to the various advertising funds. To cover administrative expenses of the advertising funds, the Company charges each advertising fund a management fee for items such as facilities, accounting services, information technology, data processing, product development, legal, administrative support services, and other operating expenses, as well as share-based compensation expense for employees that provide services directly to the advertising funds. Management fees totaled $2.5 million and $1.9 million for the three months ended September 26, 2015 and September 27, 2014 , respectively, and $7.3 million and $5.7 million for the nine months ended September 26, 2015 and September 27, 2014 , respectively. Such management fees are included in the consolidated statements of operations as a reduction in general and administrative expenses, net. The Company made discretionary contributions to certain advertising funds for the purpose of supplementing national and regional advertising in certain markets of $1.6 million and $1.7 million during the three and nine months ended September 27, 2014 , respectively. An immaterial amount of such contributions were made during the three and nine months ended September 26, 2015 . Additionally, the Company made net contributions to the advertising funds based on retail sales at company-operated restaurants of $350 thousand and $199 thousand during the three months ended September 26, 2015 and September 27, 2014 , respectively, and $969 thousand and $650 thousand during the nine months ended September 26, 2015 and September 27, 2014 , respectively, which are included in company-operated restaurant expenses in the consolidated statements of operations. The Company also funded advertising fund initiatives of $471 thousand and $644 thousand during the three months ended September 26, 2015 and September 27, 2014 , respectively, and $1.9 million and $3.6 million during the nine months ended September 26, 2015 and September 27, 2014 , respectively, which were contributed from the gift card breakage liability included within other current liabilities in the consolidated balance sheets (see note 6). (b) Equity Method Investments The Company recognized royalty income from its equity method investees as follows (in thousands): Three months ended Nine months ended September 26, September 27, September 26, September 27, Japan JV $ 590 522 1,155 1,366 Korea JV 1,101 1,280 3,240 3,505 Coffee Alliance S.L. (“Spain JV”) — 22 68 39 $ 1,691 1,824 4,463 4,910 At September 26, 2015 and December 27, 2014 , the Company had $1.1 million and $1.4 million , respectively, of royalties receivable from its equity method investees, which were recorded in accounts receivable, net of allowance for doubtful accounts, in the consolidated balance sheets. The Company made net payments to its equity method investees totaling approximately $621 thousand and $674 thousand during the three months ended September 26, 2015 and September 27, 2014 , respectively, and $2.4 million and $1.9 million during the nine months ended September 26, 2015 and September 27, 2014 , respectively, primarily for the purchase of ice cream products and incentive payments. As of September 26, 2015 and December 27, 2014 , the Company had $2.1 million and $2.5 million , respectively, of notes receivable from its Spain JV, of which $2.1 million and $2.3 million , were reserved, respectively. The notes receivable, net of the reserve, are included in other assets in the consolidated balance sheets. The Company recognized $801 thousand and $1.0 million during the three months ended September 26, 2015 and September 27, 2014 , respectively, and $2.2 million and $4.1 million during the nine months ended September 26, 2015 and September 27, 2014 , respectively, in the consolidated statements of operations from the sale of ice cream products to Palm Oasis Ventures Pty. Ltd. (“Australia JV”), of which the Company owns a 20% equity interest. As of September 26, 2015 and December 27, 2014 , the Company had $2.4 million and $3.1 million , respectively, of net receivables from the Australia JV, consisting of accounts receivable and notes and other receivables, net of other current liabilities.

Canadian Pension Plan

Canadian Pension Plan	9 Months Ended
	Sep. 26, 2015
Compensation and Retirement Disclosure [Abstract]
Canadian Pension Plan	Canadian Pension Plan The Company sponsored a contributory defined benefit pension plan in Canada, The Baskin-Robbins Employees’ Pension Plan (“Canadian Pension Plan”), which provided retirement benefits for the majority of its Canadian employees. During the second quarter of fiscal year 2012, the Company’s board of directors approved a plan to close our Peterborough, Ontario, Canada manufacturing plant, where the majority of the Canadian Pension Plan participants were employed. As a result of the closure, the Company terminated the Canadian Pension Plan in fiscal year 2012, and the Financial Services Commission of Ontario approved the termination of the plan in fiscal year 2014. During the second quarter of fiscal year 2015, the Company completed the final settlement of the plan by funding the plan deficit and distributing substantially all plan assets through lump-sum distributions to participants and the purchase of annuities. The settlement of the Canadian Pension Plan resulted in the recognition of a loss of $4.1 million , which was reclassified from accumulated other comprehensive loss to general and administrative expenses, net during the second quarter of fiscal year 2015.

Summary of Significant Accoun20

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 26, 2015
Disclosure Summary Of Significant Accounting Policies Additional Information [Abstract]
Unaudited Financial Statements	Unaudited Consolidated Financial Statements The consolidated balance sheet as of September 26, 2015 , the consolidated statements of operations and comprehensive income for the three and nine months ended September 26, 2015 and September 27, 2014 , and the consolidated statements of cash flows for the nine months ended September 26, 2015 and September 27, 2014 are unaudited. The accompanying unaudited consolidated financial statements include the accounts of DBGI and its consolidated subsidiaries and have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. Accordingly, they do not include all of the information and footnotes required in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for complete financial statements. All significant transactions and balances between subsidiaries and affiliates have been eliminated in consolidation. In the opinion of management, all adjustments necessary for a fair presentation of such financial statements in accordance with U.S. GAAP have been recorded. Such adjustments consisted only of normal recurring items. These unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto for the fiscal year ended December 27, 2014 , included in the Company’s Annual Report on Form 10-K.
Fiscal Year	Fiscal Year The Company operates and reports financial information on a 52 - or 53 -week year on a 13 -week quarter basis with the fiscal year ending on the last Saturday in December and fiscal quarters ending on the 13th Saturday of each quarter (or 14th Saturday when applicable with respect to the fourth fiscal quarter). The data periods contained within our three- and nine-month periods ended September 26, 2015 and September 27, 2014 reflect the results of operations for the 13-week and 39-week periods ended on those dates, respectively. Operating results for the three- and nine-month periods ended September 26, 2015 are not necessarily indicative of the results that may be expected for the fiscal year ending December 26, 2015 .
Restricted Cash	Restricted Cash In accordance with the Company’s securitized financing facility, certain cash accounts have been established in the name of Citibank, N.A. (the “Trustee”) for the benefit of the Trustee and the noteholders, and are restricted in their use. The Company held restricted cash which primarily represented (i) cash collections held by the Trustee, (ii) interest, principal, and commitment fee reserves held by the Trustee related to the Company’s Notes (see note 4), and (iii) real estate reserves used to pay real estate obligations. Changes in restricted cash accounts are presented as either a component of cash flows from operating or financing activities in the consolidated statements of cash flows based on the nature of the restricted balance.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Financial assets and liabilities are categorized, based on the inputs to the valuation technique, into a three-level fair value hierarchy. The fair value hierarchy gives the highest priority to the quoted prices in active markets for identical assets and liabilities and lowest priority to unobservable inputs. Observable market data, when available, is required to be used in making fair value measurements. When inputs used to measure fair value fall within different levels of the hierarchy, the level within which the fair value measurement is categorized is based on the lowest level input that is significant to the fair value measurement. Financial assets and liabilities measured at fair value on a recurring basis as of September 26, 2015 and December 27, 2014 are summarized as follows (in thousands): September 26, 2015 December 27, 2014 Significant other observable inputs (Level 2) Total Significant other observable inputs (Level 2) Total Assets: Company-owned life insurance $ 2,839 2,839 2,975 2,975 Total assets $ 2,839 2,839 2,975 2,975 Liabilities: Deferred compensation liabilities $ 8,627 8,627 8,488 8,488 Total liabilities $ 8,627 8,627 8,488 8,488 The deferred compensation liabilities relate primarily to the Dunkin’ Brands, Inc. non-qualified deferred compensation plans (“NQDC Plans”), which allows for pre-tax deferral of compensation for certain qualifying employees and directors. Changes in the fair value of the deferred compensation liabilities are derived using quoted prices in active markets of the asset selections made by the participants. The deferred compensation liabilities are classified within Level 2, as defined under U.S. GAAP, because their inputs are derived principally from observable market data by correlation to hypothetical investments. The Company holds assets, which include company-owned life insurance policies, to partially offset the Company’s liabilities under the NQDC Plans. The changes in the fair value of any company-owned life insurance policies are derived using determinable cash surrender values. As such, the company-owned life insurance policies are classified within Level 2, as defined under U.S. GAAP. The carrying value and estimated fair value of long-term debt as of September 26, 2015 and December 27, 2014 were as follows (in thousands): September 26, 2015 December 27, 2014 Carrying value Estimated fair value Carrying value Estimated fair value Financial liabilities Long-term debt $ 2,488,730 2,503,285 1,810,933 1,778,066 The estimated fair value of our long-term debt is estimated primarily based on current market rates for debt with similar terms and remaining maturities or current bid prices for our long-term debt. Judgment is required to develop these estimates. As such, our long-term debt is classified within Level 2, as defined under U.S. GAAP.
Concentration of Credit Risk	Concentration of Credit Risk The Company is subject to credit risk through its accounts receivable consisting primarily of amounts due from franchisees and licensees for franchise fees, royalty income, and sales of ice cream products. In addition, we have notes and lease receivables from certain of our franchisees and licensees. The financial condition of these franchisees and licensees is largely dependent upon the underlying business trends of our brands and market conditions within the quick service restaurant industry. This concentration of credit risk is mitigated, in part, by the large number of franchisees and licensees of each brand and the short-term nature of the franchise and license fee and lease receivables. At September 26, 2015 and December 27, 2014 , one master licensee, including its majority-owned subsidiaries, accounted for approximately 23% and 19% , respectively, of total accounts and notes receivable. For the nine months ended September 27, 2014 , one master licensee, including its majority-owned subsidiaries, accounted for approximately 10% of total revenues. No individual franchisee or master licensee accounted for more than 10% of total revenues for the three and nine months ended September 26, 2015 or for the three months ended September 27, 2014 . Additionally, the Company engages various third parties to manufacture and/or distribute certain Dunkin’ Donuts and Baskin-Robbins products under licensing arrangements. As of September 26, 2015 , one of these third parties accounted for approximately 22% of total accounts and notes receivable. No individual third party accounted for more than 10% of total accounts and notes receivable as of December 27, 2014 .
Recent Accounting Pronouncements	Recent Accounting Pronouncements In April 2015, the Financial Accounting Standards Board (the “FASB”) issued new guidance to simplify the presentation of debt issuance costs, which requires that debt issuance costs be presented in the balance sheet as a direct deduction from the carrying amount of debt liability, consistent with debt discounts or premiums, instead of as an asset. This guidance is effective for the Company in fiscal year 2016, and early adoption is permitted. The adoption of this guidance by the Company will result in the reclassification of debt issuance costs, which were approximately $37.2 million and $11.5 million as of September 26, 2015 and December 27, 2014 , respectively, from other assets to long-term debt, net in the consolidated balance sheets, resulting in a corresponding reduction in total assets and total long-term liabilities. The adoption of this guidance will not have any impact on the Company’s consolidated statements of operations or cash flows. In May 2014, the FASB issued new guidance for revenue recognition related to contracts with customers, except for contracts within the scope of other standards, which supersedes nearly all existing revenue recognition guidance. The new guidance provides a single framework in which revenue is required to be recognized to depict the transfer of goods or services to customers in amounts that reflect the consideration to which a company expects to be entitled in exchange for those goods or services. In August 2015, the FASB issued new guidance to defer the mandatory effective date by one year and permit early adoption, but not before the original effective date. As a result, this guidance is now effective for the Company in fiscal year 2018 with early adoption permitted in fiscal year 2017. The Company expects to adopt this new standard in fiscal year 2018, and is currently evaluating the impact the adoption of this new standard will have on the Company’s accounting policies, consolidated financial statements, and related disclosures, and has not yet selected a transition method.
Reclassifications	Reclassifications The Company has revised the presentation of revenues and related costs from the sale of Dunkin’ Donuts products in certain international markets within the consolidated statements of operations due to the growth in and the nature of such transactions. To conform to the current period presentation, revenues totaling $260 thousand and $606 thousand have been reclassified from other revenues to sales of ice cream and other products for the three and nine months ended September 27, 2014, respectively, and expenses totaling $272 thousand and $641 thousand have been reclassified from general and administrative expenses, net to cost of ice cream and other products for the three and nine months ended September 27, 2014, respectively. There was no impact to total revenues, total operating costs and expenses, operating income, income before income taxes, or net income as a result of these reclassifications. Additionally, the Company has revised the presentation in the consolidated statements of comprehensive income to conform to the current period presentation which separately discloses the effect of the pension plan on other comprehensive income (loss), net. In prior periods, such amounts were included within other, net. There was no impact to total other comprehensive loss, net or comprehensive income attributable to Dunkin’ Brands as a result of this reclassification.
Subsequent Events	Subsequent Events Subsequent events have been evaluated through the date these consolidated financial statements were filed.

Summary of Significant Accoun21

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 26, 2015
Disclosure Summary Of Significant Accounting Policies Additional Information [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	Financial assets and liabilities measured at fair value on a recurring basis as of September 26, 2015 and December 27, 2014 are summarized as follows (in thousands): September 26, 2015 December 27, 2014 Significant other observable inputs (Level 2) Total Significant other observable inputs (Level 2) Total Assets: Company-owned life insurance $ 2,839 2,839 2,975 2,975 Total assets $ 2,839 2,839 2,975 2,975 Liabilities: Deferred compensation liabilities $ 8,627 8,627 8,488 8,488 Total liabilities $ 8,627 8,627 8,488 8,488
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments	The carrying value and estimated fair value of long-term debt as of September 26, 2015 and December 27, 2014 were as follows (in thousands): September 26, 2015 December 27, 2014 Carrying value Estimated fair value Carrying value Estimated fair value Financial liabilities Long-term debt $ 2,488,730 2,503,285 1,810,933 1,778,066

Franchise Fees and Royalty In22

Franchise Fees and Royalty Income (Tables)	9 Months Ended
	Sep. 26, 2015
Disclosure Franchise Fees And Royalty Income [Abstract]
Schedule Of Franchise Revenue Table	Franchise fees and royalty income consisted of the following (in thousands): Three months ended Nine months ended September 26, September 27, September 26, September 27, Royalty income $ 120,068 113,614 346,946 324,945 Initial franchise fees and renewal income 13,845 13,145 33,435 30,793 Total franchise fees and royalty income $ 133,913 126,759 380,381 355,738
Changes in Franchised and Company-Owned Points of Distribution	The changes in franchised and company-operated points of distribution were as follows: Three months ended Nine months ended September 26, September 27, September 26, September 27, Systemwide Points of Distribution: Franchised points of distribution in operation—beginning of period 19,048 18,376 18,821 18,122 Franchised points of distribution—opened 357 363 1,036 944 Franchised points of distribution—closed (269 ) (169 ) (719 ) (506 ) Net transfers from company-operated points of distribution 4 1 2 11 Franchised points of distribution in operation—end of period 19,140 18,571 19,140 18,571 Company-operated points of distribution—end of period 45 31 45 31 Total systemwide points of distribution—end of period 19,185 18,602 19,185 18,602

Derivative Instruments and He23

Derivative Instruments and Hedging Transactions (Tables)	9 Months Ended
	Sep. 26, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance	The tables below summarize the effects of derivative instruments on the consolidated statements of operations and comprehensive income for the three and nine months ended September 26, 2015 and September 27, 2014 (in thousands): Three months ended September 26, 2015 Derivatives designated as cash flow hedging instruments Amount of gain (loss) recognized in other comprehensive income (loss) Amount of net gain (loss) reclassified into earnings Consolidated statement of operations classification Total effect on other comprehensive income (loss) Interest rate swaps $ — 535 Interest expense $ (535 ) Income tax effect — (216 ) Provision for income taxes 216 Net of income taxes $ — 319 $ (319 ) Three months ended September 27, 2014 Derivatives designated as cash flow hedging instruments Amount of gain (loss) recognized in other comprehensive income (loss) Amount of net gain (loss) reclassified into earnings Consolidated statement of operations classification Total effect on other comprehensive income (loss) Interest rate swaps $ 2,319 (1,065 ) Interest expense $ 3,384 Income tax effect (916 ) 442 Provision for income taxes (1,358 ) Net of income taxes $ 1,403 (623 ) $ 2,026 Nine months ended September 26, 2015 Derivatives designated as cash flow hedging instruments Amount of gain (loss) recognized in other comprehensive income (loss) Amount of net gain (loss) reclassified into earnings Consolidated statement of operations classification Total effect on other comprehensive income (loss) Interest rate swaps $ — 1,605 Interest expense $ (1,605 ) Income tax effect — (650 ) Provision for income taxes 650 Net of income taxes $ — 955 $ (955 ) Nine months ended September 27, 2014 Derivatives designated as cash flow hedging instruments Amount of gain (loss) recognized in other comprehensive income (loss) Amount of net gain (loss) reclassified into earnings Consolidated statement of operations classification Total effect on other comprehensive income (loss) Interest rate swaps $ (4,854 ) (3,113 ) Interest expense $ (1,741 ) Income tax effect 1,977 1,268 Provision for income taxes 709 Net of income taxes $ (2,877 ) (1,845 ) $ (1,032 )

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	9 Months Ended
	Sep. 26, 2015
Other Liabilities, Current [Abstract]
Other Current Liabilities	Other current liabilities consisted of the following (in thousands): September 26, December 27, Gift card/certificate liability $ 94,244 151,127 Gift card breakage liability 28,195 25,893 Accrued salary and benefits 29,820 21,632 Accrued legal liabilities (see note 10(c)) 18,855 24,648 Accrued interest 9,810 8,351 Accrued professional costs 4,258 9,381 Franchisee profit-sharing liability 4,082 1,074 Other 17,396 16,786 Total other current liabilities $ 206,660 258,892

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 26, 2015
Segment Reporting [Abstract]
Revenues by Segment	Revenues by segment were as follows (in thousands): Revenues Three months ended Nine months ended September 26, September 27, September 26, September 27, Dunkin’ Donuts U.S. $ 154,370 142,951 438,005 404,620 Dunkin’ Donuts International 4,626 4,372 16,625 13,178 Baskin-Robbins U.S. 13,102 12,616 36,493 34,689 Baskin-Robbins International 31,085 28,903 90,857 92,545 Total reportable segment revenues 203,183 188,842 581,980 545,032 Other 6,624 3,798 25,156 10,464 Total revenues $ 209,807 192,640 607,136 555,496
Segment Profit by Segment	Expenses included in “Corporate” in the segment profit table below include corporate overhead costs, such as payroll and related benefit costs and professional services. Segment profit by segment was as follows (in thousands): Segment profit Three months ended Nine months ended September 26, September 27, September 26, September 27, Dunkin’ Donuts U.S. $ 112,932 106,242 314,465 297,055 Dunkin’ Donuts International 1,618 1,885 9,136 7,757 Baskin-Robbins U.S. 9,643 8,828 24,993 23,011 Baskin-Robbins International 10,276 12,485 31,044 33,708 Total reportable segments 134,469 129,440 379,638 361,531 Corporate (28,545 ) (29,994 ) (84,741 ) (92,296 ) Interest expense, net (24,700 ) (16,617 ) (71,721 ) (51,243 ) Amortization of other intangible assets (6,161 ) (6,333 ) (18,542 ) (19,122 ) Long-lived asset impairment charges — (633 ) (264 ) (1,279 ) Loss on debt extinguishment and refinancing transactions — — (20,554 ) (13,735 ) Other losses, net (449 ) (584 ) (1,006 ) (670 ) Operating income adjustments excluded from reportable segments — — — 300 Income before income taxes $ 74,614 75,279 182,810 183,486
Equity in Net Income of Joint Ventures Reportable Segment	Net income of equity method investments by reportable segment was as follows (in thousands): Net income of equity method investments Three months ended Nine months ended September 26, September 27, September 26, September 27, Dunkin’ Donuts International $ 228 331 1,077 1,307 Baskin-Robbins International 3,810 4,895 9,702 10,372 Total reportable segments 4,038 5,226 10,779 11,679 Other 21 140 178 835 Total net income of equity method investments $ 4,059 5,366 10,957 12,514

Stockholders_ Equity (Deficit26

Stockholders’ Equity (Deficit) and Redeemable Noncontrolling Interests (Tables)	9 Months Ended
	Sep. 26, 2015
Stockholders' Equity Note [Abstract]
Schedule of Shareholders' Equity	The changes in total stockholders’ equity (deficit) and redeemable noncontrolling interests were as follows (in thousands): Total stockholders’ equity (deficit) Redeemable noncontrolling interests Balance at December 27, 2014 $ 367,959 6,991 Net income (loss) 114,382 (206 ) Other comprehensive loss (5,749 ) — Dividends paid on common stock (76,013 ) — Exercise of stock options 10,297 — Repurchases of common stock (500,037 ) — Share-based compensation expense 11,918 — Excess tax benefits from share-based compensation 11,534 — Purchase of redeemable noncontrolling interests 885 (6,785 ) Other, net (967 ) — Balance at September 26, 2015 $ (65,791 ) —
Changes in Components of Accumulated Other Comprehensive Income	The changes in the components of accumulated other comprehensive loss were as follows (in thousands): Effect of foreign currency translation Unrealized gains (losses) on interest rate swaps Unrealized loss on pension plan (1) Other Accumulated other comprehensive loss Balance at December 27, 2014 $ (13,738 ) 3,716 (2,874 ) (1,081 ) (13,977 ) Other comprehensive income (loss), net (6,838 ) (955 ) 2,874 (830 ) (5,749 ) Balance at September 26, 2015 $ (20,576 ) 2,761 — (1,911 ) (19,726 ) (1) Upon settlement of the pension plan, unrealized losses were reclassified to general and administrative expenses, net, during the second quarter of fiscal year 2015 (see note 12).

Earnings per Share (Tables)

Earnings per Share (Tables)	9 Months Ended
	Sep. 26, 2015
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Common Share	The computation of basic and diluted earnings per common share is as follows: Three months ended Nine months ended September 26, September 27, September 26, September 27, Net income attributable to Dunkin’ Brands—basic and diluted (in thousands) $ 46,216 54,697 114,165 123,844 Weighted average number of common shares: Common—basic 94,975,241 104,742,212 96,992,297 105,719,491 Common—diluted 96,023,211 105,969,110 98,134,053 107,045,211 Earnings per common share: Common—basic $ 0.49 0.52 1.18 1.17 Common—diluted 0.48 0.52 1.16 1.16

Related-Party Transactions (Tab

Related-Party Transactions (Tables)	9 Months Ended
	Sep. 26, 2015
Related Party Transactions [Abstract]
Related Party Transactions	The Company recognized royalty income from its equity method investees as follows (in thousands): Three months ended Nine months ended September 26, September 27, September 26, September 27, Japan JV $ 590 522 1,155 1,366 Korea JV 1,101 1,280 3,240 3,505 Coffee Alliance S.L. (“Spain JV”) — 22 68 39 $ 1,691 1,824 4,463 4,910

Summary of Significant Accoun29

Summary of Significant Accounting Policies - Additional Information (Detail) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 26, 2015USD ($)customer	Sep. 27, 2014USD ($)customer	Sep. 26, 2015USD ($)customer	Sep. 27, 2014USD ($)customer	Dec. 27, 2014USD ($)customer
Summary of Significant Accounting Policies, Narrative [Line Items]
Financial reporting and operating period, quarter	91 days	91 days
Carrying Value and Estimated Fair Value Of Long Term Debt [Abstract]
Term loans, Carrying Value	$ 2,488,730		$ 2,488,730		$ 1,810,933
Term loans, Estimated fair value	$ 2,503,285		2,503,285		1,778,066
Adjustments for New Accounting Principle, Early Adoption [Member]
Summary of Significant Accounting Policies, Narrative [Line Items]
Debt issuance cost			$ 37,200		$ 11,500
Manufacture and/or Distributer [Member]
Summary of Significant Accounting Policies, Narrative [Line Items]
Concentration risk, number of vendors | customer			1		0
Percentage of purchases	22.00%		22.00%
Minimum
Summary of Significant Accounting Policies, Narrative [Line Items]
Financial reporting and operating period, year			364 days
Maximum
Summary of Significant Accounting Policies, Narrative [Line Items]
Financial reporting and operating period, year			371 days
Customer Concentration Risk [Member]
Summary of Significant Accounting Policies, Narrative [Line Items]
Percentage of receivable from one master licensee account	23.00%		23.00%		19.00%
Percentage of revenues from one master licensee account				10.00%
Customer Concentration Risk [Member] | Accounts Receivable [Member]
Summary of Significant Accounting Policies, Narrative [Line Items]
Concentration risk, number of customers | customer			1		1
Customer Concentration Risk [Member] | Sales [Member]
Summary of Significant Accounting Policies, Narrative [Line Items]
Concentration risk, number of customers | customer	0	0	0	1
Sales Revenue, Goods, Net [Member]
Summary of Significant Accounting Policies, Narrative [Line Items]
Reclassification adjustment		$ 260		$ 606
Cost of Goods, Total [Member]
Summary of Significant Accounting Policies, Narrative [Line Items]
Reclassification adjustment		$ 272		$ 641

Financial Assets and Liabilitie

Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Sep. 26, 2015	Dec. 27, 2014
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Assets	$ 2,839	$ 2,975
Liabilities	8,627	8,488
Company-owned life insurance
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Assets	2,839	2,975
Deferred compensation liabilities
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Liabilities	8,627	8,488
Significant other observable inputs (Level 2)
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Assets	2,839	2,975
Liabilities	8,627	8,488
Significant other observable inputs (Level 2) | Company-owned life insurance
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Assets	2,839	2,975
Significant other observable inputs (Level 2) | Deferred compensation liabilities
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Liabilities	$ 8,627	$ 8,488

Franchise Fees and Royalty In31

Franchise Fees and Royalty Income (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Disclosure Franchise Fees And Royalty Income [Abstract]
Royalty income	$ 120,068	$ 113,614	$ 346,946	$ 324,945
Initial franchise fees and renewal income	13,845	13,145	33,435	30,793
Total franchise fees and royalty income	$ 133,913	$ 126,759	$ 380,381	$ 355,738

Changes in Franchised and Compa

Changes in Franchised and Company-Owned Points of Distribution (Detail) - distributor	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Number of Franchises [Roll Forward]
Franchised points of distribution in operation—beginning of period	19,048	18,376	18,821	18,122
Franchised points of distribution—opened	357	363	1,036	944
Franchised points of distribution—closed	(269)	(169)	(719)	(506)
Net transfers from company-operated points of distribution	4	1	2	11
Franchised points of distribution in operation—end of period	19,140	18,571	19,140	18,571
Company-operated points of distribution—end of period	45	31	45	31
Total systemwide points of distribution—end of period	19,185	18,602	19,185	18,602

Debt - Additional Information (

Debt - Additional Information (Detail) $ in Thousands	1 Months Ended	3 Months Ended			9 Months Ended
	Feb. 28, 2014USD ($)	Sep. 26, 2015USD ($)	Mar. 28, 2015USD ($)	Sep. 27, 2014USD ($)	Sep. 26, 2015USD ($)	Sep. 27, 2014USD ($)	Jan. 26, 2015USD ($)	Dec. 27, 2014USD ($)
Debt Instrument [Line Items]
Amounts drawn on letters of credit		$ 0			$ 0			$ 0
Standby letters of credit		26,300			26,300			2,900
Long-term debt		2,488,730			2,488,730			1,810,933
Loss on debt extinguishment and refinancing transactions	$ 13,700	$ 0	$ 20,600	$ 0	20,554	$ 13,735
Write off of Deferred Debt Issuance Cost	10,500
Other debt extinguishment and refinancing expense	$ 3,200				$ 41,300
Debt Instrument, Unamortized Discount Percentage	0.25%
Debt issuance discount	$ 4,600
Deferred Finance Costs, Gross	$ 1,200
Leverage Ratio Maximum, No Excess Cash Flow Payment		5			5
Variable Funding Notes [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Commitment Fee Percentage					2.25%
Variable Funding Notes [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Interest rate components					2.25%
Term Loan [Member]
Debt Instrument [Line Items]
Long-term debt								$ 1,820,000
A-2-I [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage							3.262%
Debt Instrument, Face Amount							$ 750,000
Effective interest rate		3.50%			3.50%
Long-term debt		$ 746,300			$ 746,300
Repayment of credit facility per calendar year		$ 7,500			$ 7,500
A-2-II [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage							3.98%
Debt Instrument, Face Amount							$ 1,750,000
Effective interest rate		4.30%			4.30%
Long-term debt		$ 1,740,000			$ 1,740,000
Repayment of credit facility per calendar year		$ 17,500			$ 17,500
Variable Funding Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount							$ 100,000
Variable Funding Notes [Member] | Minimum
Debt Instrument [Line Items]
Line of Credit Facility, Commitment Fee Percentage					0.50%
Variable Funding Notes [Member] | Maximum
Debt Instrument [Line Items]
Line of Credit Facility, Commitment Fee Percentage					1.00%

Derivative instruments and He34

Derivative instruments and Hedging Transactions (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 28, 2015	Sep. 26, 2015	Sep. 26, 2016	Dec. 27, 2014	Dec. 23, 2014
Derivative [Line Items]
Derivative, Gain on Derivative		$ 4.6		$ 6.2
Swap [Member]
Derivative [Line Items]
Derivative, Fair Value, Net					$ 6.3
Accrued Liabilities					$ 1
Proceeds from Derivative Instrument, Investing Activities	$ 1.7			$ 3.6
Scenario, Forecast [Member]
Derivative [Line Items]
Estimated reclassification from Accumulated OCI to Income for the next twelve months			$ 2.1

Derivative Instruments and He35

Derivative Instruments and Hedging Transaction - Derivative Effects (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Derivative [Line Items]
Interest rate swaps, Total effect on other comprehensive income (loss)	$ (535)	$ 3,384	$ (1,605)	$ (1,741)
Income tax effect, Total effect on other comprehensive income (loss)	216	(1,358)	650	709
Net of income taxes, Amount of gain (loss) recognized in other comprehensive income (loss)	0	1,403	0	(2,877)
Net of income taxes, Amount of net gain (loss) reclassified into earnings	319	(623)	955	(1,845)
Net of income taxes, Total effect on other comprehensive income (loss)	(319)	2,026	(955)	(1,032)
Interest Expense [Member]
Derivative [Line Items]
Interest rate swaps, Amount of gain (loss) recognized in other comprehensive income (loss)	0	2,319	0	(4,854)
Interest rate swaps, Amount of net gain (loss) reclassified into earnings	535	(1,065)	1,605	(3,113)
Provision for Income Taxes [Member]
Derivative [Line Items]
Income tax effect, Amount of gain (loss) recognized in other comprehensive income (loss)	0	(916)	0	1,977
Income tax effect, Amount of net gain (loss) reclassified into earnings	$ (216)	$ 442	$ (650)	$ 1,268

Other Current Liabilities (Deta

Other Current Liabilities (Detail) - USD ($) $ in Thousands	3 Months Ended
	Sep. 26, 2015	Dec. 27, 2014
Other Liabilities, Current [Abstract]
Gift card/certificate liability	$ 94,244	$ 151,127
Gift card breakage liability	28,195	25,893
Accrued salary and benefits	29,820	21,632
Accrued legal liabilities	18,855	24,648
Interest Payable, Current	9,810	8,351
Accrued professional costs	4,258	9,381
Franchisee profit-sharing liability	4,082	1,074
Other	17,396	16,786
Total other current liabilities	206,660	$ 258,892
Reduction to gift card breakage liability	$ 2,900

Revenues by Segment (Detail)

Revenues by Segment (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	$ 209,807	$ 192,640	$ 607,136	$ 555,496
Other
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	6,624	3,798	25,156	10,464
Operating Segments
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	203,183	188,842	581,980	545,032
Operating Segments | Dunkin' Donuts | United States
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	154,370	142,951	438,005	404,620
Operating Segments | Dunkin' Donuts | International
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	4,626	4,372	16,625	13,178
Operating Segments | Baskin-Robbins | United States
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	13,102	12,616	36,493	34,689
Operating Segments | Baskin-Robbins | International
Segment Reporting, Revenue Reconciling Item [Line Items]
Total revenues	$ 31,085	$ 28,903	$ 90,857	$ 92,545

Segment Profit by Segment (Deta

Segment Profit by Segment (Detail) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended			9 Months Ended
	Feb. 28, 2014	Sep. 26, 2015	Mar. 28, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit		$ 46,302		$ 54,424	$ 114,176	$ 123,223
Corporate		(28,545)		(29,994)	(84,741)	(92,296)
Interest expense, net		(24,700)		(16,617)	(71,721)	(51,243)
Amortization of other intangible assets		(6,161)		(6,333)	(18,542)	(19,122)
Long-lived asset impairment charges		0		(633)	(264)	(1,279)
Loss on debt extinguishment and refinancing transactions	$ (13,700)	0	$ (20,600)	0	(20,554)	(13,735)
Other losses, net		(449)		(584)	(1,006)	(670)
Operating income adjustments excluded from reportable segments		0		0	0	300
Income before income taxes		74,614		75,279	182,810	183,486
Operating Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit		134,469		129,440	379,638	361,531
Operating Segments | Dunkin' Donuts | United States
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit		112,932		106,242	314,465	297,055
Operating Segments | Dunkin' Donuts | International
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit		1,618		1,885	9,136	7,757
Operating Segments | Baskin-Robbins | United States
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit		9,643		8,828	24,993	23,011
Operating Segments | Baskin-Robbins | International
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Reportable segment profit		$ 10,276		$ 12,485	$ 31,044	$ 33,708

Equity in Net Income of Joint V

Equity in Net Income of Joint Ventures Reportable Segment (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Segment Reporting Disclosure [Line Items]
Net income of equity method investments, excluding impairment	$ 4,059	$ 5,366	$ 10,957	$ 12,514
Other
Segment Reporting Disclosure [Line Items]
Net income of equity method investments, excluding impairment	21	140	178	835
Operating Segments
Segment Reporting Disclosure [Line Items]
Net income of equity method investments, excluding impairment	4,038	5,226	10,779	11,679
Operating Segments | Dunkin' Donuts | International
Segment Reporting Disclosure [Line Items]
Net income of equity method investments, excluding impairment	228	331	1,077	1,307
Operating Segments | Baskin-Robbins | International
Segment Reporting Disclosure [Line Items]
Net income of equity method investments, excluding impairment	$ 3,810	$ 4,895	$ 9,702	$ 10,372

Segment Information - Additiona

Segment Information - Additional Information (Detail)	9 Months Ended
	Sep. 26, 2015segment
Segment Reporting [Abstract]
Number of reportable segments	4

Stockholders_ Equity (Deficit41

Stockholders’ Equity (Deficit) and Redeemable Noncontrolling Interests - Additional Information (Detail) - USD ($)	Oct. 22, 2015	Sep. 02, 2015	Jun. 17, 2015	Mar. 18, 2015	Feb. 05, 2015	Sep. 26, 2015	Jun. 27, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Class of Stock [Line Items]
Purchase of redeemable noncontrolling interests						$ 885,000
Increase in treasury stock									$ 500,037,000
Dividend per share of common stock paid (in usd per share)		$ 265	$ 265	$ 0.265
Dividends paid on common stock		$ 25,200,000	$ 25,100,000	$ 25,700,000					$ 76,013,000	$ 72,756,000
Dividend per share of common stock declared (in usd per share)						$ 0.265		$ 0.23	$ 0.80	$ 0.69
Subsequent Event [Member]
Class of Stock [Line Items]
Dividend per share of common stock declared (in usd per share)	$ 0.265
Accelerated Share Repurchase Agreement [Member]
Class of Stock [Line Items]
Stock Repurchase Program, Authorized Amount					$ 400,000,000
Percent of Shares Expected to be Delivered					80.00%
Treasury stock acquired (in shares)					6,951,988
Accelerated Share Repurchase Agreement [Member] | Subsequent Event [Member]
Class of Stock [Line Items]
Stock Repurchase Program, Authorized Amount	$ 125,000,000
Percent of Shares Expected to be Delivered	80.00%
Treasury stock acquired (in shares)	2,527,167
2011 Plan
Class of Stock [Line Items]
Options granted									1,621,899
Grant price (in usd per share)									$ 47.39
Options, grant date fair value (in usd per share)									$ 8.66
Compensation expense related to share-based awards						$ 4,200,000		$ 3,100,000	$ 11,900,000	$ 8,100,000
2011 Plan | Restricted Stock [Member]
Class of Stock [Line Items]
Restricted stock units granted (in shares)									21,101
Grant price (in usd per share)									$ 47.39
2011 Plan | Employee Stock Option
Class of Stock [Line Items]
Share-based compensations, vesting period									4 years
Options, maximum contractual term									7 years
2011 Plan | Restricted Stock Units (RSUs) [Member]
Class of Stock [Line Items]
Restricted stock units granted (in shares)									85,197
Share-based compensations, vesting period									3 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value									$ 46.18
Partnership [Member]
Class of Stock [Line Items]
Purchase of redeemable noncontrolling interests						$ 5,900,000
Treasury Stock [Member]
Class of Stock [Line Items]
Treasury stock acquired (in shares)						1,274,309			2,106,881
Treasury stock acquired, weighted average price (in usd per share)							$ 48.62		$ 47.47
Increase in treasury stock									$ 500,000,000
Treasury stock, shares retired									10,333,178
Stockholders' Equity, Period Increase (Decrease)									$ (500,000,000)
Additional Paid-in Capital [Member]
Class of Stock [Line Items]
Stockholders' Equity, Period Increase (Decrease)									(105,200,000)
Accumulated Deficit [Member]
Class of Stock [Line Items]
Stockholders' Equity, Period Increase (Decrease)									$ 394,800,000

Changes in Total Shareholders'

Changes in Total Shareholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at December 27, 2014			$ 367,959
Net income attributable to Dunkin' Brands			114,382
Other comprehensive loss	$ (4,897)	$ (3,122)	(5,749)	$ (2,137)
Dividends paid on common stock			(76,013)
Exercise of stock options			10,297
Repurchases of common stock			(500,037)
Share-based compensation expense			11,918
Excess tax benefits from share-based compensation			11,534	$ 8,938
Purchase of redeemable noncontrolling interests			885
Other, net			(967)
Balance at September 26, 2015	(65,791)		(65,791)
Redeemable noncontrolling interests [Roll Forward]
Balance at December 27, 2014			6,991
Net income			(206)
Purchase of redeemable noncontrolling interests			(6,785)
Balance at September 26, 2015	$ 0		$ 0

Changes in Components of Accumu

Changes in Components of Accumulated Other Comprehensive Income (Detail) $ in Thousands	9 Months Ended
	Sep. 26, 2015USD ($)
Movement in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at beginning of period	$ (13,977)
Other comprehensive income (loss), net	(5,749)
Balance at end of period	(19,726)
Effect of foreign currency translation
Movement in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at beginning of period	(13,738)
Other comprehensive income (loss), net	(6,838)
Balance at end of period	(20,576)
Unrealized gains (losses) on interest rate swaps
Movement in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at beginning of period	3,716
Other comprehensive income (loss), net	(955)
Balance at end of period	2,761
Unrealized loss on pension plan(1)
Movement in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at beginning of period	(2,874)
Other comprehensive income (loss), net	2,874
Balance at end of period	0
Other
Movement in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at beginning of period	(1,081)
Other comprehensive income (loss), net	(830)
Balance at end of period	$ (1,911)

Earnings Per Shares - Additiona

Earnings Per Shares - Additional Information (Detail) - shares	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive securities, effect on basic earnings per share, including options and restrictive units	1,047,970	1,226,898	1,141,756	1,325,720
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive security excluded from calculation, restricted stock awards (in shares)			150,000	150,000
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share, amount	2,937,525	1,377,831	3,004,575	1,439,725

Computation of Basic and Dilute

Computation of Basic and Diluted Earnings Per Common Share (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Earnings Per Share [Abstract]
Net income attributable to Dunkin' Brands-basic and diluted	$ 46,216	$ 54,697	$ 114,165	$ 123,844
Weighted average number of common shares:
Common-basic (in shares)	94,975,241	104,742,212	96,992,297	105,719,491
Common-diluted (in shares)	96,023,211	105,969,110	98,134,053	107,045,211
Earnings (loss) per common share:
Common-basic (in dollars per share)	$ 0.49	$ 0.52	$ 1.18	$ 1.17
Common-diluted (in dollars per share)	$ 0.48	$ 0.52	$ 1.16	$ 1.16

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) $ in Thousands, CAD in Millions	1 Months Ended		9 Months Ended
	Apr. 30, 2015CAD	Jun. 22, 2012CAD	Sep. 26, 2015USD ($)	Sep. 27, 2014	Mar. 28, 2015USD ($)	Dec. 27, 2014USD ($)
Commitments and Contingencies Disclosure [Line Items]
Standby letters of credit			$ 26,300			$ 2,900
Amounts drawn on letters of credit			0			0
Performance Guarantee [Member]
Commitments and Contingencies Disclosure [Line Items]
Loss Contingency Accrual			0			507
Other Legal Matter [Member]
Commitments and Contingencies Disclosure [Line Items]
Contingent liabilities related to legal matters			215			765
General and Administrative Expense [Member]
Commitments and Contingencies Disclosure [Line Items]
Decrease in Legal Reserve					$ 2,800
Financial Guarantee [Member]
Commitments and Contingencies Disclosure [Line Items]
Guarantee obligation, maximum exposure			2,000			2,200
Guarantor Obligations, Current Carrying Value			0			0
Lease Agreements
Commitments and Contingencies Disclosure [Line Items]
Guarantee obligation, maximum exposure			4,000			6,300
Bertico litigation
Commitments and Contingencies Disclosure [Line Items]
Litigation judgment | CAD	CAD 10.9	CAD 16.4
Contingent liabilities related to legal matters			18,600
Supply Commitment
Commitments and Contingencies Disclosure [Line Items]
Guarantee obligation, maximum exposure			$ 154,100			$ 55,800
Minimum
Commitments and Contingencies Disclosure [Line Items]
Franchisees financing term			3 years	3 years
Maximum
Commitments and Contingencies Disclosure [Line Items]
Franchisees financing term			10 years	10 years

Related-Party Transactions - Ad

Related-Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014	Dec. 27, 2014
Related Party Transaction [Line Items]
Net payable of advertising funds	$ 6,900		$ 6,900		$ 13,800
Fee for managing advertising funds	2,500	$ 1,900	7,300	$ 5,700
Advertising funds contribution, company-owned restaurant	350	199	969	650
Advertising funds, discretionary contributions	0	1,600	0	1,700
Advertising funds contribution, prepaid future initiatives	471	644	1,900	3,600
Royalties receivable from joint ventures	1,100		1,100		1,400
B-R 31 Ice Cream Co., Ltd. ("BR Japan")
Related Party Transaction [Line Items]
Royalty received from joint venture	590	522	1,155	1,366
BR Korea Co., Ltd. ("BR Korea")
Related Party Transaction [Line Items]
Royalty received from joint venture	1,101	1,280	3,240	3,505
Related Party
Related Party Transaction [Line Items]
Royalty received from joint venture	1,691	1,824	4,463	4,910
Joint Ventures
Related Party Transaction [Line Items]
Payments to joint ventures	621	674	2,400	1,900
Spain JV [Member]
Related Party Transaction [Line Items]
Loans receivable	2,100		2,100		2,500
Loans receivable, reserve	2,100		2,100		$ 2,300
Royalty received from joint venture	0	22	68	39
Australia Joint Venture
Related Party Transaction [Line Items]
Revenue from related parties	$ 801	$ 1,000	$ 2,200	$ 4,100
Ownership percentage	20.00%		20.00%		20.00%
Due from joint ventures	$ 2,400		$ 2,400		$ 3,100

Canadian Pension Plan (Details)

Canadian Pension Plan (Details) $ in Millions	3 Months Ended
	Jun. 27, 2015USD ($)
CANADA [Member]
Defined Benefit Plan Disclosure [Line Items]
Recognized loss due to settlements	$ 4.1